Fulton Applicability; exceptions ordinance (§ 110-67)

(a) No city motor vehicle license tax shall be collected from the federal or state government or any agency or subdivision thereof or any entity exempt from such tax by law.

(b) No city motor vehicle license tax shall be collected from a resident of the city for motor vehicles used exclusively outside of the city, and that fact may be shown by an affidavit of the motor vehicle owner for the purpose of securing a state registration certificate without producing a receipt for a city license tax for that motor vehicle. Any person who shall submit a false affidavit that a motor vehicle is used exclusively outside of the city shall be in violation and, upon conviction, shall be punished for such violation as set out in section 1-20.