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; and (5) trucks and tractors with a declared gross weight of more than eleven thousand (11,000) pounds. As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.178-2019, SEC.11.