Sec. 3. The wheel tax applies to the following classes of vehicles: (1) Buses. (2) Recreational vehicles. (3) Semitrailers. (4) Trailers with a declared gross weight of more than nine thousand (9,000) pounds. (5) Trucks and tractors with a declared gross weight of more than eleven thousand (11,000) pounds. As added by P.L.146-2016, SEC.12. Amended by P.L.178-2019, SEC.21.