The wheel tax applies to the following classes of vehicles:

1. (1) buses;
2. (2) recreational vehicles;
3. (3) semitrailers;
4. (4) trailers with a declared gross weight of more than nine thousand (9,000) pounds; and

5. (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.