(a) As prescribed in Ohio R.C. 4503.16, 4503.17 and 4503.171, the following motor vehicles shall be exempt from the license tax:
(1) Any motor vehicle titled in the name of the State or any of its political subdivisions; and
(2) Any motor vehicle titled in the name of a board of education, the Federal government or the Ohio Wing of the Civil Air Patrol.
(b) When the Post Office Department has the exclusive right to and supervision of the use of a motor vehicle for a period of one year, under contract by a Federal civil service employee, the Federal government shall be considered the owner of such vehicle and such vehicle shall be entitled to exemption from the license tax.
(Ord. 75-71. Passed 7-26-71.)