(A) Definitions. As used in this section, the following definitions shall apply:
MOTOR VEHICLE.
All vehicles included in the definition of motor vehicle in R.C. §§ 4501.01 and 4505.01, and also includes motorized bicycles.
MUNICIPAL MOTOR VEHICLE LICENSE TAX.
A tax imposed by Village Council pursuant to R.C. § 4501.01 et seq.
REGISTRAR.
The Registrar of Motor Vehicles as provided in R.C. § 4501.02.
DEPUTY REGISTRAR.
Any deputy appointed by the Registrar of Motor Vehicles pursuant to R.C. §§ 4501.02 and 4503.03.
(B) Levying of Municipal Motor Vehicle Tax. For the purpose of paying the costs and expenses of enforcing and administering the tax provided in 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 village'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 village under R.C. § 4907.47; paying debt service charges on notes or bonds of the village 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, the village enacts a motor vehicle license tax pursuant to R.C. § 4504.06. From the earliest date permitted by law, there shall be levied an annual municipal motor vehicle tax, in addition to the tax levied in R.C. §§ 4503.02, 4503.07 and 4503.18 upon the operation of motor vehicles on the public roads or highways. Such tax shall be at the rate of $5 per vehicle on all motor vehicles in the district of registration, which is the village, levying the tax and which are not subject to a county motor vehicle license tax levied by a resolution adopted pursuant to R.C. § 4504.02. Such tax shall be in addition to the taxes at the rates specified in R.C. §§ 4503.04 and 4503.16, subject to reductions in the manner provided in R.C. § 4503.11 and the exemptions provided in R.C. §§ 4503.16, 4503.17, 4503.171, 4503.173, 4503.41, 4503.43 and 4503.46.
(C) Payment of tax.
(1) The municipal improvement motor vehicle license tax enacted by this section shall be paid to the Registrar of Motor Vehicles or to a deputy registrar at the time the application for registration of a motor vehicle as provided in R.C. §§ 4503.10 and 4503.102 is made and no certificate of registration, numbered license plates and validation stickers, or validation stickers alone, shall be issued to the owner of a motor vehicle for which any amount of the within municipal motor vehicle license tax due thereon has not been paid. Payment of the tax shall be evidenced by a stamp on the certificate of registration by the official issuing such certificate.
(2) Upon transfer of ownership of a motor vehicle, the Registrar or Deputy Registrar shall collect tax due thereon computed in the manner provided in R.C. § 4503.12.
(Ord. 1994-O-24, passed 12-10-94)
Cross-reference:
Taxicab license fee, see § 111.02