Fulton Collection ordinance (§ 110-68)

(a) A motor vehicle license tax imposed by section 110-66 shall be included as a charge on bills issued for personal property taxes due from residents of the city and shall be collected with and in the same payment as personal property taxes by the county collector of revenue. The collector of revenue may collect delinquent receipts of such motor vehicle license tax and penalties thereon in the same manner and form as provided by law for the collection of delinquent ad valorem property taxes. The mayor and city clerk are authorized to enter into contracts and amendments thereto with the county collector and county commission from time to time to implement this section. The failure of a resident within the city to pay the tax when due shall be a violation of this Code.

(b) Reserved.

(c) Every automobile dealer shall furnish evidence of the number of dealer plates authorized or issued him during January of each year and shall pay the tax per dealer plate to the city on or before January

31. The failure of the dealer to pay this tax when due shall be a violation of this Code.