Fulton Due date ordinance (§ 110-69)

(a) The license tax levied by section 110-66 shall be due and payable on or before December 31 of each year for vehicles owned by city residents on January 1 of that year. If an owner acquires a substitute motor vehicle during the taxable year, the city vehicle tax shall transfer to the substitute motor vehicle without further documentation of the owner.

(b) The tax levied by section 110-66 is levied on each motor vehicle, whether the vehicle is owned individually or jointly with another. The actual residence of the owner of the vehicle first named on the title shall determine if the vehicle is owned by a resident of the city, regardless of such person's

mailing address. Such person first named on the title shall be the person liable for violation of this Code if nonpayment occurs.