CHAPTER 195
Motor Vehicle License Tax
195.01   Levy of tax.
195.02   Purposes.
195.03   Rate; effective date; exemptions.
   CROSS REFERENCES
   Motor vehicle licensing law - see Ohio R.C. Ch. 4503
   Local motor vehicle license tax - see Ohio R.C. Ch. 4504
   Licensing of motor vehicles - see TRAF. Ch. 335
195.01 LEVY OF TAX.
    (a)   Pursuant to Ohio R.C. Chapter 4504, there is hereby levied an additional license tax (piggyback tax) and an additional supplemental license tax upon the operation of motor vehicles on the public roads and highways.
   (b)   Pursuant to the authorization of R.C. § 4504.171, there is hereby levied an additional municipal motor vehicle annual license tax upon the operation of motor vehicles on the public roads or highways. The annual license tax shall be in addition to and a supplement to any revenue available to the City under R.C. §§ 4503.02, 4503.04, 4503.07, 4503.18, or 4504.04, 4504.06, 4504.17 or 4504.172.
   (c)   Pursuant to the authorization of R.C. § 4504.172, there is hereby levied an additional municipal motor vehicle annual license tax upon the operation of motor vehicles on the public roads or highways. The annual license tax shall be in addition to and a supplement to any revenue available to the City under R.C. §§ 4503.02, 4503.04, 4503.07, 4503.18, or 4504.04, 4504.06, 4504.17 or 4504.171.
(Ord. 82-83. Passed 4-19-82; Ord. 2001-108. Passed 6-4-01; Ord. 2003-12. Passed 1-21-03; Ord. 2003-36. Passed 2-18-03.)
195.02 PURPOSES.
   The purposes of the license taxes levied by Section 195.01, as set forth in Ohio R.C. 4504.06 and 4504.17, are the payment of all costs and expenses of enforcing and administering the tax; planning, constructing, improving, maintaining and repairing public roads, highways and streets; maintaining public roads, highways and streets; maintaining and repairing bridges and viaducts; paying the City's portion of the costs and expenses of cooperating with the Ohio Department of Transportation in the planning, improvement and construction of State highways; paying the City's portion of the compensation, damages, costs and expenses of planning, constructing, reconstructing, improving, maintaining and repairing roads and streets; paying any costs apportioned to the City under Ohio R.C. 4907.47; paying debt service charges on notes or bonds of the City issued for such purposes; purchasing, erecting and maintaining street and traffic signs and markers; purchasing, erecting and maintaining traffic lights and signals; and supplementing revenue already available for such purposes.
(Ord. 82-83. Passed 4-19-82; Ord. 2001-108. Passed 6-4-01.)
195.03 RATE; EFFECTIVE DATE; EXEMPTIONS.
   The license taxes levied by Section 195.01 shall be five dollars ($5.00) per tax per year, per motor vehicle. The additional license tax shall be collected beginning January 1, 1983, the additional supplemental license tax shall be collected beginning January 1, 2002, and the additional municipal motor vehicle taxes designated in divisions (b) and (c) of Section 195.01 shall be collected beginning on January 1, 2004, on all motor vehicles whose district of registration is the City and which are not the subject of a County motor vehicle tax previously levied.
(Ord. 82-83. Passed 4-19-82; Ord. 2001-108. Passed 6-4-01; Ord. 2003-12. Passed 1-21-03; Ord. 2003-36. Passed 2-18-03.)