(A) Definition. For the purpose of this section the following definition shall apply unless the context clearly indicates or requires a different meaning.
MOTOR VEHICLE. Any and all vehicles included within the definition of MOTOR VEHICLE in R.C. §§ 4501.01 and 4505.01.
(B) Annual license tax established. There is hereby levied an annual license tax upon the operation of motor vehicles on public roads or highways pursuant to R.C. § 4504.172 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 such purposes.
(C) Rate of tax. The tax provided for in division (A) above 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.
(D) Effective date of tax. The tax imposed by this section shall apply to and be in effect for the registration year commencing January 1, 1988 and shall continue in effect and application during each registration year thereafter.
(E) Payment of tax. 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 as provided in R.C. § 4503.10.
(F) Use of funds. All moneys derived from the tax hereinbefore levied shall be used by the city for the purposes specified in this section.
(Ord. 1392, passed 9-1-87)