§ 4-105. Tax imposed on commercial vehicles.
A. There is hereby levied an initial registration tax of one and one-quarter percent (1.25%) of the purchase price or factory delivered price on every commercial vehicle. All vehicles purchased for Ten Thousand Dollars ($10,000.00) or below will be assessed a flat rate of One Hundred Twenty-Five Dollars ($125.00) for initial registration. Renewal registration fees will be as stated in the table below:
|
1st Year |
$120.00 |
|
2nd Year |
$110.00 |
|
3rd Year |
$100.00 |
|
4th Year |
$90.00 |
|
5th Year |
$80.00 |
|
6th Year |
$70.00 |
|
7th Year |
$60.00 |
|
Over 7 Years |
$50.00 |
B. The owner or operator of said vehicle shall sign an affidavit under oath, in such form as the Tax Commission shall prescribe, that such vehicle is to be used primarily for his trade or business purposes, and shall either:
1. Affix the federal employer identification number of said business to the affidavit;
2. Cause the name of the business to be permanently affixed to each side of said vehicle in letters or numerals at least one inch in height and in a color contrasting with the color of said vehicle; or
3. Affix a copy of the business’s federal and state tax return.
C. No commercial vehicle weighing over six thousand (6,000) pounds combined laden weight shall be registered under this chapter unless the applicant presents evidence satisfactory to the Tax Commission that said vehicle is principally garaged within the jurisdiction of the Osage Nation. ONCA 06-10, eff. Sept. 29, 2006; ONCA 07-41, eff. June 22, 2007; ONCA 23-52, eff. Apr. 24, 2023.