CHAPTER 183
Motor Vehicle License Tax

183.01   Definitions.

183.02   Tax levied; fee.

183.03   Duration of tax.

183.04   Payment of tax.

183.01 DEFINITION.

   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. 1527. Passed 8-17-87.)

183.02 TAX LEVIED; FEE.

   (a)   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. 4505.172, 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 Ohio R.C. 4504.06, and to supplement revenue already available for such purposes.

   (b)   The annual license 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 Village.

(Ord. 1527. Passed 8-17-87.)

183.03 DURATION OF TAX.

   The tax imposed by this chapter shall apply to and be in effect for the registration year commencing January 1, 1988, and shall continue in effect during each registration year thereafter.

(Ord. 1527. Passed 8-17-87.)

183.04 PAYMENT OF TAX.

   (a)   The tax imposed by this chapter 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 Ohio R.C. 4503.10.

   (b)   All moneys derived from the tax hereinbefore levied shall be used by the Village for the purposes specified in this chapter.

(Ord. 1527. Passed 8-17-87.)

CODIFIED ORDINANCES OF DELTA