§ 58-1. Motor vehicle registration fee.

(a)

For the privilege of using the public roads and highways in the county, there is levied upon motor-driven vehicles, and upon the privilege of the operation thereof, except motor-driven bicycles and scooters, farm tractors, self-propelled farm machines not usually used for operation upon public highways or roads, and motor-driven vehicles owned by any governmental agency or governmental instrumentality and except for other exemptions provided by general law, a special privilege tax for the benefit of such county, which tax shall be in the amount of $36.00 for each such motor-driven vehicle, the owner of which resides within said county.

This tax applies to, is a levy upon, and shall be paid on each motor-driven vehicle, the owner of which resides within said county.

Owners of vehicles subject to the registration tax under this section, who have reached the age of 65 years or older on or before the date that the vehicle registration is due, and who's annual income from all sources is equal to or less than $12,500.00 per year for the 2003 tax year, shall be exempt from payment of the first $30.00 of the tax imposed by this section. Thereafter, such annual income limit shall be adjusted to reflect the cost of living adjustment for social security recipients as determined by the social security administration and shall be rounded to the nearest $10.00. The income attributable to the applicant for tax relief shall be the income of all owners of the vehicle. Any portion of social security income, social security equivalent railroad retirement benefits, and veterans entitlements required to be paid to a nursing home for nursing home care by federal regulations shall not be considered income to an owner who relocates to a nursing home.

Owners of vehicles subject to the registration tax under this section, who have been certified as totally disabled by the Social Security Administration or the U.S. Veteran's Administration, and whose annual income from all sources is equal to or less $12,500.00 per year for the 2003 tax year, shall be exempt from payment of the first $30.00 of the tax imposed by this section. Thereafter, such annual income limit shall be adjusted to reflect the cost of living adjustment for social security recipients as determined by the social security administration and shall be rounded to the nearest $10.00. The income attributable to the applicant for tax relief shall be the income of all owners of the vehicle. Any portion of social security disability income and/or veteran's entitlements required to be paid to a nursing home for nursing home care by federal regulations shall not be considered income to an owner who relocates to a nursing home.

School buses under contract with the county board of education shall be exempt from the vehicle registration tax provided under this section.

Owners of vehicles subject to the registration tax under this section who are active duty members of the United States Army, Navy, Marine Corps, Air Force, and Coast Guard, shall be exempt from the vehicle registration tax provided under these sections. Further, those members of the Army Reserve, Naval Reserve, Marine Corps Reserve, Air Force Reserve, Coast Guard Reserve, Army National Guard, and Air National Guard, who are called to full-time active duty service are likewise exempt from the vehicle registration tax provided under these sections in any year during which such owners are full-time active duty members of their respective service.

Residents of the county who hold a valid and outstanding certificate of registration for a noncommercial vehicle shall apply for its renewal through the office of the clerk of the county. Any county resident who registers a non-commercial vehicle in any county other than the county shall be subject to a fine of $50.00, plus court costs. Registration of commercial vehicles shall be consistent with state law, and improper registration to avoid payment of the county vehicle registration tax shall subject the owner of such vehicle upon conviction to the payment of a fine of $50.00.

(b)

The tax herein levied shall be paid to and collected by the county clerk, who is authorized by T.C.A. § 67-4-103, to collect such privilege taxes. The county clerk shall collect this tax at the same time he or she collects the state privilege tax levied upon the operation of a motor-driven vehicle over the public highways of this state. The county clerk shall deduct a fee of five percent as authorized in T.C.A. § 8-21-701(55), from the amount of taxes collected and paid over to the county trustee.

(c)

Payment of the privilege tax imposed hereunder shall be evidenced by a receipt, issued in duplicate by the county clerk, the original of which shall be kept by the owner of the motor-driven vehicle.

(d)

The privilege tax or wheel tax herein levied, when paid together with full, complete, and explicit performance of and compliance with all provisions of this resolution, by the owner, shall entitle the owner of the motor-driven vehicle for which said tax was paid to operate or allow to be operated such vehicle over the streets, roads, and highways of the county for a period of one year which will run concurrently with the period establishment for the state registration fees by T.C.A. § 55-4-104.

In the event the wheel tax is paid to the clerk for a period of more or less than a calendar year, the tax imposed shall be proportionate to the annual tax fixed for the vehicle and modified in no other manner, except that the proportional tax shall be rounded off to the nearest quarter of a dollar.

(e)

In the event any motor-driven vehicle for which the wheel tax has been paid becomes unusable or is destroyed or damaged to the extent that it can no longer be operated over the public roads, streets or highways of said county; or in the event that the owner transfers the title to such vehicle, and the owner makes proper application to the clerk for the issuance of a duplicate receipt to be used by such owner on another vehicle for the unexpired term for which the original receipt was issued, and the clerk is satisfied that the applicant is entitled to the issuance of such a duplicated receipt and the owner pays into the hands of the clerk the sum of $36.00, the clerk will then issue to such owner a duplicate receipt, canceling the original receipt delivered to the clerk by the owner, and such duplicate receipt shall entitle the owner to operate or allow to be operated the vehicle upon the streets, roads and highways of said county for the remainder of the period for which the original receipt was issued. Likewise, in the event a receipt becomes defaced or is destroyed and is therefore illegible and unusable by the owner, upon proper application made by the owner and filed with the clerk, showing such circumstances and facts to be true, then the clerk, upon receipt from the owner of $36.00 may issue and deliver to the owner, a duplicate receipt.

(f)

This resolution shall have no effect unless it is approved by a two-thirds vote of the county legislative body at two consecutive regularly scheduled meetings.

(g)

For the purpose of approving or rejecting the provisions of this section, it shall be effective upon being approved by a two-thirds vote of the county legislative body at two consecutive regular meetings. For the purpose of collection of the tax herein levied such collection shall begin on the first day of July, 2003, unless this section is subject to a referendum election pursuant to T.C.A. § 5-8-102, whereupon the collection of the tax herein levied shall begin on the first day of the month following the month that this section is approved at a referendum.

(Ord. No. O-03-5-101, §§ 1—7, 6-23-03; Ord. No. O-04-5-101(A), §§ 1—6, 6-28-04; Ord. No. O-09-2-101, § 1, 3-23-09)

Editor's note— Ord. No. O-03-5-101, §§ 1—7, adopted June 23, 2003, did not specify manner of inclusion; hence, inclusion as § 58-1 is at the discretion of the editor.

Note— The Knox County Commission adopted Ordinance No. O-04-5-101(A) on June 28, 2004 which increased the motor vehicle privilege tax (the "Wheel Tax") by $30.00 for a total rate of $36.00 per vehicle. Pursuant to Tenn. Code Ann. § 5-8-102, subsequent to the Commission's approval of said ordinance, a petition of registered voters amounting to ten percent (10%) of the votes cast in the county in the last gubernatorial election was filed with the Knox County Election Commission and, accordingly, the Knox County Commission approved Resolution No. R-04-9-905 on September 24, 2004 which directed the Knox County Election Commission to hold a referendum on the question of whether Knox County will amend the Wheel Tax by increasing the amount to $36.00. The Wheel Tax referendum was on the ballot of November 2, 2004 and was approved by the voters of Knox County.