32-5A-1 Wheel tax rate--Maximum vehicle tax. 32-5A-1.1 Publication of ordinance on imposition of tax--Content of announcement. 32-5A-2 Deposit, use, and distribution of proceeds. 32-5A-3 Payment by purchaser of vehicle--Dealers exempt. 32-5A-4 Notice of tax sent to owners--Cost reimbursement. 32-5A-5 Schedule of rates. 32-5A-6 Repealed. 32-5A-7 Prorated tax if licensed for less than twelve months.