Section 14-57-104 - Tax on certain wheeled vehicles(a) Cities of the first class are authorized to require residents of the city to pay a tax for the privilege of keeping and using wheeled vehicles, except motor vehicles and bicycles.(b) The tax shall be appropriated and used exclusively for repairing and improving streets of the city.Acts 1901, No. 66, § 1, p. 113; C. & M. Dig., § 7749; Pope's Dig., § 10047; A.S.A. 1947, § 19-3505.