§ 28-5806 — Privately owned motor vehicle used for ambulance or fire fighting services; classification; vehicle license tax; definition

A. A separate classification of motor vehicles is established for purposes of taxation pursuant to article IX, section 11, Constitution of Arizona, that consists of privately owned motor vehicles that are used solely for the purpose of providing ambulance or fire fighting services.

B. Notwithstanding section 28-5801, at the time of application for and before registration of the motor vehicle classified pursuant to subsection A of this section the registering officer shall collect an annual license tax at the rate of four dollars for each one hundred dollars in value. During the first twelve months of the life of the vehicle as determined by its initial registration, the value is one per cent of the manufacturer's base retail price of the vehicle. During each succeeding twelve month period the value of the vehicle is fifteen per cent less than the value of the preceding twelve month period.

C. The minimum amount of the license tax computed under this section is five dollars per year for each vehicle subject to the tax.

D. Except as specifically provided in this section, the vehicle license tax on vehicles classified pursuant to subsection A of this section is governed by this article.

E. If a vehicle is temporarily operated for purposes other than providing ambulance or fire fighting services, the registering officer shall:

1. Assess and collect monthly a vehicle license tax equal to one-tenth of the annual vehicle license tax provided for by section 28-5801 for each calendar month that the motor vehicle is so operated in this state.

2. Not apportion the vehicle license tax for any fraction of a calendar month.

F. For purposes of this section, "ambulance" means a vehicle for which a certificate of registration has been issued pursuant to title 36, chapter 21.1.