(a) Levy of tax. Pursuant to Ohio R.C. 4504.172, there is hereby levied an annual license tax upon the operation of motor vehicles on the public roads and highways in the City for the purposes of paying the costs and expenses of enforcing and administering the tax provided for in this section; providing additional revenue for the purposes set forth in Ohio R.C. 4504.06; and supplementing revenue already available for such purposes.
(b) Rate. The tax provided for in this section 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 City.
(c) Motor Vehicle Defined. As used in this section, “motor vehicle” means any and all vehicles included within the definition of motor vehicle in Ohio R.C. 4501.01 and 4505.01.
(d) Effective Period. The tax imposed by this section shall apply to and be in effect for the registration year commencing January 1, 1990, 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 an application for registration of a motor vehicle is made, as provided in Ohio R.C. 4503.10.
(f) Disposition of Proceeds. All moneys derived from the tax levied under this section shall be used by the City for the purposes set forth in this section.
(Ord. 89-2. Passed 1-24-89.)