The Wheel Tax is adopted at the local level, pursuant to State Statute 18-1214, which authorizes cities and villages to levy a tax to be paid to the County Treasurer and to be credited to a "...road fund of such city or village. Such fund shall be used by such city or village for constructing, resurfacing, maintaining, or improving streets, roads, alleys, public ways, or parts thereof or for the amortization of bonded indebtedness when created for such purposes."
Because of the many different types of vehicle using the roads, there are many different rates paid depending upon the type of vehicle being licensed. The current rates go from $37.00 paid for "Motor driven vehicles operated on three wheels or less" to $370.00 for "Trucks and truck-tractors other than commercial trucks, having a factory-rated carrying capacity of four tons or more." The current rate for an automobile is $74.00.
For more information on wheel tax, please see: