(A) Municipal levy.
(1) There is hereby levied an annual license tax upon the operation of motor vehicles on the public roads or highways pursuant to 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 purpose set forth in R.C. § 4504.06 and to supplement revenue already available for such purposes.
(2) The tax will 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 Village of Elmwood Place, Ohio.
(Ord. 88-10, passed 4-4-1988)
(B) Additional motor vehicle tax.
(1) The county did not levy a $5 license tax, as authorized by R.C. § 4504.16, by April 1, 1991, and R.C. § 4504.171 provides that municipalities within counties not levying such a tax, may levy a $5 license tax after April 1, 1991, to be submitted to the Bureau of Motor Vehicles no later than July 1, 1991, and to take effect beginning in 1992.
(2) The village hereby levies the tax under the provisions of R.C. § 4504.171 and the revenue derived therefrom shall be used for the purposes described in this statute to supplement costs and expenses associated with the maintenance of public roads within the village, and all such revenue shall be deposited, pending use, into the Motor Vehicle License Tax Fund of the village.
(Ord. 7-91, passed 6-4-1991)