(a) Definitions.
(1) "Motor vehicle" means all vehicles included within the definition of motor vehicle in Ohio R.C. 4501.01 and 4505.01.
(2) "Registrar" means the registrar of motor vehicles as provided in Ohio R.C. 4501.02.
(3) "Deputy registrar" means any deputy appointed by the registrar of motor vehicles pursuant to Ohio R.C. 4501.02 and 4503.03.
(b) Levy of Annual License Tax; Use. In addition to the annual license tax levied by Ohio R.C. 4504.06, an additional municipal license tax is hereby levied per Ohio R.C. 4504.172, upon the operation of motor vehicles on the public roads or highways of the City of Girard, State of Ohio, in addition to and 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 of Girard'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 of Girard'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 of Girard under Ohio R.C. 4907.47; paying debt service charges on notes or bonds of the City issued for such purpose; 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 of Girard and shall be paid in and collected by the Registrar of Motor Vehicles of the State of Ohio, or Deputy Registrar at the time of making application for registration, as provided in Ohio R.C. 4504.09.
(c) Exemptions From Tax. The following Motor Vehicles shall be exempt from this license tax:
(1) Any motor vehicle titled in the name of the State of Ohio or any of its political subdivision.
(2) Any motor vehicle titled in the name of a Board of Education, the United States of America or Ohio Wing Civil Air Patrol.
(3) When the Post Office Department has the exclusive right and supervision of the use of a motor vehicle for a period of one year, under contract by a United States Civil Service Employee, United States Government shall be considered the owner of such vehicle and entitled to exemption from this tax.
(Ord. 6036-88. Passed 10-24-88.)