(A) There is hereby levied an annual license tax upon the operation of motor vehicles on public roads or highways pursuant to R.C. § 4504.173, for the purposes of paying the cost and expenses of enforcing and administering the tax provided for this section; and to provide additional revenue for the purposes set forth in R.C. § 4504.173(A)(2), and to supplement revenue already available for such purposes.
(B) Such tax shall be at the rate of $5 per motor vehicle on each and every motor vehicle, the district of regulation of which as defined in R.C. § 4503.10, is in the village. As used in this section, the term MOTOR VEHICLE shall mean any and all vehicles included within the definition of motor vehicle in R.C. §§ 4501.01 and 4505.01
(C) The tax imposed by this section shall apply to and be in effect for registrations commencing January 1, 2021 and shall continue in full force and effect and application during each registration year thereafter.
(D) 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 on a motor vehicle is made as provided in R.C. § 4503.10.
(E) This rate of tax is in addition to the tax rates prescribed in any other section of the Revised Code and adopted by the village, relating to license tax for operation of motor vehicles.
(Ord. 2019-71, passed 8-7-19)