Chapter 28 VEHICLES FOR HIRE*
Section 28-34 Construction of license tax.
The license tax required on each motor bus shall be a tax
on the business of conveying
passengers over and upon the public streets and places in the city. Nothing herein contained shall
be construed as to exempt the owner from the paying of the tax imposed as a registration tax or
license by the city in licensing motor vehicles or automobiles to be operated on its streets, or the
tax which the city levies on motor vehicles or automobiles as personal property. Nor shall
anything herein be construed to exempt the owner or driver of a motor vehicle from the
qualifications which the city or the state may require of persons who operate motor vehicles or
automobiles upon public streets.
(Code 1964, § 11.167)