(a) There is hereby levied an annual license tax upon the operation of motor vehicles on the public roads and highways of the City of Germantown, Ohio, pursuant to Section 4504.173 of the Ohio Revised Code, for the purposes of planning, constructing, improving, maintaining and repairing public roads, highways, and streets, and to provide additional revenue for the purposes authorized by Section 4504.173(A)(2) of the Ohio Revised Code, and to supplement revenues already available for such purposes.
(b) The license tax referenced above in subsection (a) hereof shall be at the rate of five dollars ($5.00) per motor vehicle per year, on each and every motor vehicle the district of registration of which, as defined in Section 4503.10 of the Ohio Revised Code, is in the City of Germantown, Ohio, subject to reductions in the manner provided in Section 4503.11 of the Ohio Revised Code and subject to exemptions provided in Sections 4503.16, 4503.17, 4503.172, 4503.173, 4503.18, 4503.41, 4503.43, 4503.46, and 4503.571 of the Ohio Revised Code.
(c) As used in this section, the term “motor vehicle” shall include all vehicles so defined in Sections 4501.01 and 4505.01 of the Ohio Revised Code.
(d) The annual tax imposed by this section shall apply to and be in effect for the earliest date permitted by law and shall continue in effect and application during each registration year thereafter.
(e) The annual tax imposed by this section shall be paid to the Registrar of Motor Vehicles of the State of Ohio, or to a Deputy Registrar, at the time application for registration of a motor vehicle is made as provided in Section 4503.01 of the Ohio Revised Code.
(f) All revenues derived from the annual tax levied herein shall be used by the City of Germantown for the purposes specified in this section, or any other purpose authorized by state law. (Ord. 22-40. Passed 7-5-22.)
CODIFIED ORDINANCES OF GERMANTOWN