Section 11-2202. Imposition of tax  


Latest version.
  • Notwithstanding the provisions of section
      four  hundred  of  the vehicle and traffic law and of subdivision ten of
      section four hundred one of the vehicle and traffic law to the contrary,
      a tax of fifteen dollars per annum is hereby imposed:
        1. With respect to each motor vehicle registered  or  required  to  be
      registered  pursuant  to  subdivision six of section four hundred one of
      the vehicle and traffic law:
        a.  Upon  each  individual  resident  for  each  such  motor   vehicle
      registered  or  for  which  registration  is  renewed, or required to be
      registered or renewed by him or her; and
        b. Upon each other resident of each such motor vehicle regularly kept,
      stored, garaged or maintained in the city and registered or required  to
      be registered or renewed by such other resident; and
        2. With respect to each leased or rented passenger motor vehicle, upon
      the owner thereof.