187.01 ADDITIONAL MUNICIPAL LICENSE TAX ON ALL
       MOTOR VEHICLES.
   (a)   A tax at the rate of $5.00 per motor vehicle shall be levied on all motor vehicles, the district of registration of which is in the municipal corporation of the City of Harrison. The tax shall be in addition to the taxes authorized by Ohio R.C. 4503.04 and 4503.06.
   (b)   The purpose of the revenue raised by such tax shall be to supplement revenue already available to the City and to provide additional revenue for the purposes set forth in Ohio R.C. 4504.04, 4504.06, 4504.17 and 4507.171.
   (c)   The tax imposed by this section shall apply to and be in effect for the motor vehicle registration year beginning January 1, 1990 and shall continue in effect until repealed.
(1993 Code 70.10)