Cities may, by ordinance, impose license taxes on motor trucks, truck-tractors, semitrailers and trailers and require that registration plates issued as evidence of the licenses be affixed to the vehicle in some conspicuous place as prescribed by ordinance. No new or increased license tax on motor trucks, truck-tractors, semitrailers and trailers shall be effective unless the owners thereof or licensees are mailed notice of the new tax at least ten (10) days prior to the effective date of the tax.
KRS 186.270