CHAPTER 183
Motor Vehicle License Tax
 
183.01   Motor vehicle license tax.
183.02   Additional motor vehicle license tax.
 
CROSS REFERENCES
Authority to levy - see Ohio R.C. 4504.06, 4504.17 et seq.
 
 
183.01 MOTOR VEHICLE LICENSE TAX.
   Pursuant to Ohio R.C. 4504.06 and for the purposes therein enumerated, there is, beginning with the registration year which begins April 16, 1976, levied an annual license tax, in addition to the tax levied by Ohio R.C. 4503.02, 4503.07 and 4503.18, upon the operation of motor vehicles on the public roads or highways. Such tax shall be at the rate of five dollars ($5.00) per motor vehicle on all motor vehicles the district of registration of which as defined in Ohio R.C. 4503.10 is in the municipal corporation levying the tax and which are not subject to a County motor vehicle license tax previously levied by a resolution adopted pursuant to Ohio R.C. 4504.02. The tax shall be in addition to the taxes at the rates specified in Ohio R.C. 4503.04 and 4503.16 subject to quarterly reductions and the exemptions provided in Ohio R.C. 4503.101, 4503.16, 4503.17 and 4503.171.
(1980 Code 77.15; Ord. 7290)
183.02 ADDITIONAL MOTOR VEHICLE LICENSE TAX.
   (a)   There is hereby levied an annual tax upon the operation of motor vehicles on the public roads or highways upon each and every motor vehicle the district of registration of which, as defined in Section 4503.10 of the Ohio Revised Code, is the City of Ashtabula. For purposes of this section, the term “motor vehicle” shall mean any and all vehicles included in the definition of motor vehicle in Sections 4501.01 and 4505.01 of the Ohio Revised Code.
   (b)   Such tax shall be at the rate of five dollars ($5.00) per motor vehicle the district of registration of which, as defined in Section 4503.10 of the Ohio Revised Code, is the City of Ashtabula.
   (c)   The tax imposed shall apply to and be in effect for the registration year commencing January 1, 2017 and shall continue in effect and application during each registration year thereafter.
   (d)   The tax imposed by this section shall be paid to the Bureau of Motor Vehicles of the State of Ohio or to a Deputy Registrar at the time application for registration of a motor vehicle is made as provided in Ohio R.C. 4503.01.
   (e)   The revenues derived from said tax shall be utilized according to law for the purposes identified in this section.
(Ord. 2016-90. Passed 6-20-16.)
CITY OF ASHTABULA