CHAPTER 187
Motor Vehicle License Tax
187.01   Levy.
187.02   Rate.
187.03   Motor vehicle defined.
187.04   Application.
187.05   Payment.
187.06   Use.
187.01 LEVY.
   There is hereby levied an annual license tax upon the operation of motor vehicles on the public roads or highways pursuant to Ohio R.C. 4504.172, for the purpose of paying the costs and expenses of enforcing and administering the tax provided for in this section and to provide additional revenue for the purposes set forth in Ohio R.C. 4504.06 and to supplement revenue already available for such purposes.
(Ord. 14-011. Passed 4-7-14.)
187.02 RATE.
   Such tax shall be at the rate of five dollars ($5.00) per motor vehicle on each and every motor vehicle the district of registration of which, as defined in Ohio R.C. 4503.10 is in the City of Canal Winchester. (Ord. 14-011. Passed 4-7-14.)
187.03 MOTOR VEHICLE DEFINED.
   As used in this chapter, the term “motor vehicle” means any and all vehicles included within the definition of motor vehicle in Ohio R.C. 4501.01 and 4505.01.
(Ord. 14-011. Passed 4-7-14.)
187.04 APPLICATION.
   The tax imposed by this chapter shall apply to Franklin and Fairfield Counties in which the City of Canal Winchester is situated, be in effect for the registration year commencing January 1, 2015, and shall continue in effect and application during each registration year thereafter.
(Ord. 14-011. Passed 4-7-14.)
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