CHAPTER 194
Motor Vehicle License Tax
194.01   Purpose of annual tax levy.
194.02   Tax rate.
194.03   Effective date.
194.04   Tax payment at registration application.
194.05   Use of funds.
194.06   Certification to Bureau of Motor Vehicles.
194.01 PURPOSE OF ANNUAL TAX LEVY.
   There is hereby levied an annual license tax upon those vehicles registered in the City of Berea district of registration and upon the operation on the public roads and highways, pursuant to Ohio R.C. 4504.172, for the purposes of planning, constructing, improving, maintaining and repairing public roadways, highways and streets; for paying the costs and expenses of enforcing and administering the tax provided for in this chapter to provide additional revenue for the purposes as set forth in Ohio R.C. 4504.06; and to supplement revenue already available for such purposes.
(Ord. 2009-78. Passed 12-14-09.)
194.02 TAX RATE.
   Such tax shall be levied at the rate of five dollars ($5.00) per motor vehicle on each and every motor vehicle, as such term is defined in Ohio R.C. 4501.01 and 4505.01, the district of registration of which vehicle, as defined in Ohio R.C. 4503.10, is in the City of Berea, Ohio. Said tax shall be in addition to the taxes at the rate specified in Ohio R.C. 4503.04 and 4503.16 shall be subject to reductions in the manner provided in Ohio R.C. 4503.11 and exemptions provided for in Ohio R.C. 4503.16, 4503.17, 4503.171, 4503.41 and 4503.43.
(Ord. 2009-78. Passed 12-14-09.)
194.03 EFFECTIVE DATE.
   The tax imposed by this chapter shall apply to and be in effect for the registration year commencing January 1, 2010, or as soon thereafter as is permitted by law, and shall continue in effect during each registration year thereafter until repealed.
(Ord. 2009-78. Passed 12-14-09.)
194.04 TAX PAYMENT AT REGISTRATION APPLICATION.
   The tax imposed by this chapter shall be paid to the Registrar of Motor Vehicles of the State of Ohio or to a Deputy Registrar at the time of application for registration of a motor vehicle as provided in Ohio R.C. 4503.10.
(Ord. 2009-78. Passed 12-14-09.)
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