The vehicle license tax shall be collected in the month of April each year. For commercial vehicles, one half of the tax computed based on the applicable tax rate shall be collected in the month of April and the other half shall be collected in the month of October.
The tax collection authorities shall, prior to the time when the tax is to be collected, send vehicle owners or users tax payment notice and make a public announcement with respect to applicable tax rates for all types of transportation equipment and the beginning and ending dates of the collection period.