CHAPTER 882
Motor Vehicle License Tax
882.01   Levy; purposes.
880.02   Motor vehicle defined.
880.03   Rate.
880.04   Effective period.
880.05   Payment.
880.06   Disposition of proceeds.
 
CROSS-REFERENCES
Licensing of motor vehicles - see Ohio R.C. Ch. 4503
Local motor vehicle license tax - see Ohio R.C. Ch. 4504
Municipal levy - see Ohio R.C. 4504.06 et seq.
Display of license plates; registration; obstructions - see TRAF. 436.09
Use of illegal license plates - see TRAF. 436.10
 
882.01 LEVY; PURPOSES.
   (a)   Pursuant to Ohio R.C. 4504.172, there is hereby levied an annual license tax upon the operation of motor vehicles on the public roads and highways 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 Ohio R.C. 4504.06 and to supplement revenue already available.
   (b)   Pursuant to the authority of Ohio R.C. 4504.171 [4504.17.1], there is hereby levied an additional annual license tax upon the operation of motor vehicles on the public roads or highways 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. 4504.04, 4504.06, and 4504.172, as passed by Ordinance 13-88, passed June 27, 1988, and to provide additional revenue for the purposes set forth in these sections.
(Ord. 13-88. Passed 6-27-88; Ord. 4-05. Passed 3-14-05.)
882.02 MOTOR VEHICLE DEFINED.
   As used in this chapter, "motor vehicle" means any and all vehicles included within the definition of motor vehicle in Ohio R.C. 4501.01 and 4505.01.
(Ord. 13-88. Passed 6-27-88.)
882.03 RATE.
   Such taxes under Section 882.01 shall be at a rate of five dollars ($5.00) under the authority of Ohio R.C. 4501.172 and an additional five dollars ($5.00) under the authority of Ohio R.C. 4504.171 [4504.17.1] per motor vehicle on each and every motor vehicle in the district of registration of which, as defined in Ohio R.C. 4503.10, is the Municipality.
(Ord. 13-88. Passed 6-27-88; Ord. 4-05. Passed 3-14-05.)
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