185.01 LEVY OF ANNUAL TAX ON MOTOR VEHICLES.

   (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. 4504.172, for the purposes of paying the costs and expenses of enforcing and administering the tax provided for in this section; to supplement revenue available to the City under Ohio R.C. 4504.04, 4504.06, 4504.17 and 4504.171 and to provide additional revenue for the purposes set forth in those sections of the Ohio Revised Code.

   (b)   Such 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 City.

   (c)   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. 114-88. Passed 5-23-88.)