§ 27-19-9. Tax on hearses, church and school buses, and taxicabs.
On each operator there is hereby levied an annual highway privilege tax for each of the following motor vehicles as follows:
(a) On each hearse and on each ambulance, per annum ............ $25.00
(b) On each church-owned bus, per annum ............ 10.00
(c) On each school bus used exclusively as such, excluding school buses owned by a school district in the state, per annum ............ 10.00
Provided, however, that any motor vehicle used otherwise, and on which there has been paid the privilege tax at a higher rate as provided in this article, may also be used as a school bus without the further payment of a road and bridge tax, and provided further, that in the event a person pays a flat privilege tax of Ten Dollars ($10.00), as levied in this subparagraph (c), and later desires to use his school bus for other purposes, and purchases a privilege tag for same as provided in this article, he shall be given credit on his new privilege tag purchased for the unearned part of the privilege tax paid.
§ 27-19-9. Tax on hearses, church and school buses, and taxicabs.
On each operator there is hereby levied an annual highway privilege tax for each of the following motor vehicles as follows:
(a) On each hearse and on each ambulance, per annum ............ $25.00
(b) On each church-owned bus, per annum ............ 10.00
(c) On each school bus used exclusively as such, excluding school buses owned by a school district in the state, per annum ............ 10.00
Provided, however, that any motor vehicle used otherwise, and on which there has been paid the privilege tax at a higher rate as provided in this article, may also be used as a school bus without the further payment of a road and bridge tax, and provided further, that in the event a person pays a flat privilege tax of Ten Dollars ($10.00), as levied in this subparagraph (c), and later desires to use his school bus for other purposes, and purchases a privilege tag for same as provided in this article, he shall be given credit on his new privilege tag purchased for the unearned part of the privilege tax paid.
§ 27-19-9. Tax on hearses, church and school buses, and taxicabs.
On each operator there is hereby levied an annual highway privilege tax for each of the following motor vehicles as follows:
(a) On each hearse and on each ambulance, per annum ............ $25.00
(b) On each church-owned bus, per annum ............ 10.00
(c) On each school bus used exclusively as such, excluding school buses owned by a school district in the state, per annum ............ 10.00
Provided, however, that any motor vehicle used otherwise, and on which there has been paid the privilege tax at a higher rate as provided in this article, may also be used as a school bus without the further payment of a road and bridge tax, and provided further, that in the event a person pays a flat privilege tax of Ten Dollars ($10.00), as levied in this subparagraph (c), and later desires to use his school bus for other purposes, and purchases a privilege tag for same as provided in this article, he shall be given credit on his new privilege tag purchased for the unearned part of the privilege tax paid.
