Sec. 130-159. Application to sale of automotive vehicles.
(a) Any retail sale of an automotive vehicle within the City to resident of the city shall be subject to the sales tax imposed by section 130-161. The purchaser of any such vehicle shall be liable for the payment of such tax.
(b) Any retail sale of an automotive vehicle within the City to any person residing outside the City or the state shall not be subject to the sales tax imposed by section 130-161.
(c) It is unlawful for any person who is a resident of the City to register any automotive vehicle owned by said person at an address located outside of the City if:
(1) With respect to an automotive vehicle owned by a business and operated primarily for business purposes, the address from which such vehicle is principally operated and maintained is located within the City.
(2) With respect to any other automotive vehicle, the address of the owner's residence is located within the City, or, if such vehicle is permanently operated and maintained at an address other than that of the owner's residence, such address is located within the City.
(d) For purposes of this section, "owner" shall mean any person in whose name the title to an automotive vehicle is registered. (Code 1979, § 36-78)