§ 71.21 CITY MOTOR VEHICLE LICENSE TAX.
   (A)   There is hereby levied an annual license tax upon the operation of motor vehicles on the public roads or highways pursuant to R.C. § 4504.06, for the purposes of paying the costs and expenses of enforcing and administering the tax provided for in this section; to provide additional revenue for the purposes set forth in R.C. § 4504.06; and to supplement revenue already available for those purposes.
      (1)   This tax shall be at the rate of $5 per motor vehicle on each and every motor vehicle the district of registration of which, as defined in R.C. § 4503.10, is in the city.
      (2)   As used in this section, the term MOTOR VEHICLE means and shall include vehicles within the definition of “motor vehicle” in the Ohio Revised Code.
   (B)   The tax imposed by this section shall apply to and be in effect for the registrations beginning July 1, 2019, or at the earliest time legally authorized, and shall continue in effect and apply during each registration year thereafter.
   (C)   The tax imposed by this section shall be paid to the state registrar of motor vehicles or to a deputy registrar at the time application for registration of a motor vehicle is made pursuant to the Ohio Revised Code.
   (D)   All monies derived from the tax hereinbefore levied shall be used by the city for the purposes specified in this section.
(Ord. 4801, passed 9-21-1987; Am. Ord. 4965, passed 12-19-1988; Ord. 8775, passed 6-17-2019)