Article X
Sec. 22: The maximum amount of taxes which may be imposed directly or indirectly for all purposes on any motor vehicle registered in this State, not a commercial motor vehicle nor a motorcycle as herein defined, shall not exceed thirty-five cents per hundred pounds of weight thereof per annum. Such taxes shall be in lieu of any other taxes, privilege fees, or charges, state or local, in anywise based upon the value of such motor vehicle, or upon any part or portion thereof or any quality, capacity, or characteristic incident thereto or to any part thereof, or upon the privilege of owning, operating or using such motor vehicle, or upon the ownership, operation or use thereof, or upon the receiving of income or receipts from the manufacture, sale, importation, storage, transportation or distribution thereof; and shall likewise be in lieu of any license fee or other like fee or tax based upon the occupation of, or the privilege of engaging in, the manufacturing, selling, importing, storing, transporting or distributing the same except such license fee or other like fee or tax as may be necessary to defray any expense incurred under the police power for regulatory purposes: Provided, however, That the Legislature may provide by law a method of licensing, registering and transferring motor vehicles; of licensing and regulating motor vehicle operators; and of issuing certificates of title to motor vehicles; and may prescribe charges sufficient to pay for the enforcement thereof. All revenue received from taxes imposed as herein provided after the payment of the necessary expenses of the collection thereof shall be used exclusively for highway purposes or for the payment of public debts incurred or to be incurred therefor. The provisions of this section shall not be construed to apply to franchise and privilege fees payable generally by corporations organized for profit, nor shall the provisions of this section exempt manufacturers or dealers from paying ad valorem taxes on motor vehicles in stock or bond. The term “commercial motor vehicle” as used herein shall include all motor vehicles used for the transportation of passengers for hire and those constructed or used for transportation of goods, wares or merchandise. The term “motorcycle” as used herein shall include all motor vehicles of bicycle or tricycle type operated by motive power.
