CHAPTER 171
Motor Vehicle License Tax
171.01   Imposition of tax.
171.02   Motor vehicle license fee pursuant to Ohio R.C. 4504.171.
171.03   Motor vehicle license fee pursuant to Ohio R.C. 4504.172.
 
 
CROSS REFERENCE
Power to levy - see Ohio R.C. 4504.06
 
 
171.01  IMPOSITION OF TAX.
   There is hereby levied an annual license tax in addition to the tax levied by Ohio R.C. 4503.02, 4503.07 and 4503.18 upon the operation of motor vehicles on the public roads or highways within the Municipality 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 Municipality'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 Municipality's portion of the compensation, damages, costs and expenses of planning, constructing, reconstructing, improving, maintaining and repairing roads and streets; paying any costs apportioned to the Municipality under Ohio R.C. 4907.47; paying debt service charges on notes or bonds of the Municipality 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 and district of registration of which, as defined in Ohio R.C. 4503.10, is in the Municipality. Such tax shall be in addition to the taxes at the rates specified in Ohio R.C. 4503.04 and 4503.16, subject to quarterly reductions in the manner provided in Ohio R.C. 4503.13 and the exemptions provided in Ohio R.C. 4503.16, 4503.17 and 4503.171. 
(Ord.  1141-83. Passed 1-23-84.)
171.02  MOTOR VEHICLE LICENSE FEE PURSUANT TO OHIO R.C. 4504.171.
   (a)   There is hereby levied an annual license tax upon the operation of motor vehicles on the public roads or highways pursuant to Ohio R.C. 4504.171, for the purpose of paying the costs and expenses of enforcing and administering the tax provided for in the section and to provide additional revenue for the purposes set forth in Ohio R.C. 4504.06, and to supplement revenue already available for such purposes.
   (b)   Such tax shall be at the rate of five dollars ($5.00) per motor vehicle on each and every motor vehicle the district of registration of which, as defined in Ohio R.C. 4501.01 and 4505.01.
   (c)   As used in this section, the term "motor vehicle" means any and all vehicles included within the definition of motor vehicle in Ohio R.C. 4501.01 and 4505.01.
   (d)   The tax imposed by this section shall apply to and be in effect for the registration year commencing January 1, 2011 and shall continue in effect and application during each registration year thereafter.
   (e)   The tax imposed by this section shall be paid to the Registrar of Motor Vehicles of the State of Ohio or to a Deputy Registrar at the time application for registration of a motor vehicle is made as provided in Ohio R.C. 4503.01.
   (f)   All moneys derived from the tax hereinbefore levied shall be used by the Village of Middleport for the purposes specified in this section.
(Ord. 58-10.  Passed 6-14-10.)
171.03  MOTOR VEHICLE LICENSE FEE PURSUANT TO OHIO R.C. 4503.172.
   (a)   There is hereby levied an annual license tax upon the operation of motor vehicles on the public roads or highways pursuant to Ohio R.C. 4504.172, for the purpose of paying the costs and expenses of enforcing and administering the tax provided for in the section and to provide additional revenue for the purposes set forth in Ohio R.C. 4504.06, and to supplement revenue already available for such purposes.
   (b)   Such tax shall be at the rate of five dollars ($5.00) per motor vehicle on each and every motor vehicle the district of registration of which, as defined in Ohio R.C. 4501.01 and 4505.01.
   (c)   As used in this section, the term "motor vehicle" means any and all vehicles included within the definition of motor vehicle in Ohio R.C. 4501.01 and 4505.01.
   (d)   The tax imposed by this section shall apply to and be in effect for the registration year commencing January 1, 2011 and shall continue in effect and application during each registration year thereafter.
   (e)   The tax imposed by this section shall be paid to the Registrar of Motor Vehicles of the State of Ohio or to a Deputy Registrar at the time application for registration of a motor vehicle is made as provided in Ohio R.C. 4503.01.
   (f)   All moneys derived from the tax hereinbefore levied shall be used by the Village of Middleport for the purposes specified in this section.
(Ord. 57-10.  Passed 6-14-10.)