Vehicle license tax shall be levied based on the type of transportation equipment. Except for motor vehicles which are taxed by their category and grade classified by total cylinder displacement volume or other power-operated vehicles and vessels which are taxed by their tonnage in accordance with Article 6 herein, the tax rates for other transportation equipment shall be set forth by the municipal or county (city) government, approved by the municipal or county (city) council, and reported to the Ministry of Finance for record. The municipal or county (city) government is authorized to exempt completely electric-operated vehicles from the vehicle license tax for the following periods of time, and report them to the Ministry of Finance for record. (1) Completely electric-operated vehicles: from January 6, 2012 to December 31, 2021. (2) Completely electric-operated motorcycles: from January 1, 2018 to December 31, 2021.