CHAPTER 882: MOTOR VEHICLE LICENSE TAX
Section
882.01   Levy; rate.
882.02   Motor Vehicle License Tax Fund.
   CROSS REFERENCES
   Motor Vehicle License Tax - see Ohio R.C. 4504.06, 4504.172
   Display of license plates; obstructions - see TRAF. 436.09
   Use of illegal license plates - see TRAF. 436.10
§ 882.01 LEVY; RATE.
   (a)   There is hereby levied, commencing in 2011, an annual license tax, in addition to the tax levied by Ohio R.C. 4503.02, 4503.07 and 4503.18, upon the operation of motor vehicles on the public roads or highways. Such tax shall be at the rate of five dollars ($5.00) per motor vehicle on all motor vehicles, the district of registration of which, as defined in Ohio R.C. 4503.10, is in the municipality. Such levy and rate shall be in accordance with Ohio R.C. 4504.172.
   (b)   The Manager is hereby authorized to take all steps as may be deemed necessary to accomplish the intent and purpose of this section.
(Res. 87-R-90, passed 8-18-1987; Res. 09-R-396, passed 12-15-2009)
§ 882.02 MOTOR VEHICLE LICENSE TAX FUND.
   (a)   There is hereby established a special fund, pursuant to Ohio R.C. 5705.09, which fund shall be titled the Motor Vehicle License Tax Fund.
   (b)   Such Fund shall be used for the purpose of receiving and disbursing the license tax proceeds.
   (c)   Any interest derived from such Fund shall be deposited to such Fund pursuant to Ohio R.C. 5705.10.
(Ord. 88-O-1037, passed 6-21-1988)