175.01 LEVY.
   For the purpose of paying the costs and expenses of enforcing and administering the tax provided for in this chapter, and for planning, constructing, improving, maintaining and repairing public roads, highways and streets; maintaining and repairing bridges and viaducts; paying the Municipal Corporation'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 Municipal Corporation'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 Municipal Corporation under Ohio R.C. 4907.47; paying debt service charges on notes or bonds of the Municipal Corporation 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, there is hereby levied an annual license tax in the sum of five dollars ($5.00) per motor vehicle upon the operation of motor vehicles upon the public roads and highways pursuant to Ohio R.C. 4504.06. Such tax is hereby levied upon all motor vehicles whose district of registration is the Municipality as defined by Ohio R.C. 4503.10. As used in this chapter, "motor vehicle" means any and all vehicles included within the definition of motor vehicle in Ohio R.C. 4501.01 and 4505.01. Such tax shall be in addition to the taxes at the rate specified in Ohio R.C. 4503.04 and 4503.16, subject to the reductions, in the manner provided in Ohio R.C. 4503.11 and the exemptions provided in Ohio R.C. 4503.16, 4503.17, 4503.171, 4503.41 and 4503.43.
(1980 Code 99.01)