CHAPTER 183
Motor Vehicle License Tax
183.01   Definitions.
183.02   Levy of annual license tax; use.
183.03   Exemptions from tax.
183.04   Additional levy.
183.05   Supplemental motor vehicle license tax.
 
CROSS REFERENCES
Authority to collect motor vehicle license tax - see Ohio R.C.  4504.06
183.01  DEFINITIONS.
   As used in this chapter:
   (a)   "Motor vehicle" means all vehicles included within the definition of motor vehicle in Ohio R.C. 4501.01 and 4505.01.
   (b)   "Registrar" means the Registrar of Motor Vehicles as provided in Ohio R.C. 4501.02.
   (c)   "Deputy Registrar" means any deputy appointed by the Registrar of Motor Vehicles pursuant to Ohio R.C. 4501.02 and 4503.03.
   (Ord. 4679.  Passed 6-26-72.)
183.02  LEVY OF ANNUAL LICENSE TAX; USE.
   An annual license tax is hereby levied upon the operation of motor vehicles on the public roads or highways of the City for the purpose of paying the costs and expenses of enforcing and administering the tax provided for in Ohio R.C. 4504.06 and for planning, constructing, improving, maintaining and repairing 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 Department of Transportation in the planning, improvement and construction of State highways; paying the City's portion of the compensation, damages, cost 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 to supplement revenue already available for such purposes.  Such tax shall be at the rate of five dollars ($5.00) per motor vehicle on all motor vehicles the district of registration of which, as defined in Ohio R.C. 4503.10 is in the City and shall be paid in and collected by the Registrar of Motor Vehicles of the State, or Deputy Registrar at the time of making application for registration, as provided in Ohio R.C. 4504.09.
   If the application for registration is made prior to the sixteenth day of July, the full five dollars ($5.00) shall be paid.
   If such application is made on or after the sixteenth day of July, and prior to the sixteenth day of October, three-fourths of the five dollars ($5.00) tax shall be paid.
   If such application is made on or after the sixteenth day of October, and prior to the sixteenth day of January, one-half of such five dollar ($5.00) tax shall be paid.
   If such application is made on or subsequent to the sixteenth day of January, and prior to the sixteenth day of April, one-fourth of such five dollars ($5.00) tax shall be paid.
(Ord. 4679.  Passed 6-26-72.)
Loading...