183.01 IMPOSITION; RATE.
   Pursuant to Ohio R.C. 4504.06 and for the purposes therein enumerated, there is, beginning with the registration year which begins on April 16, 1977, 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. Such tax shall be at the rate of five dollars ($5.00) per motor vehicle on all motor vehicles the district of registration of which, as defined in Ohio R.C. 4503.10, is in the Municipality and which are not subject to a county motor vehicle license tax previously levied by a resolution adopted pursuant to Ohio R.C. 4504.02. 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. 4503.101, 4503.16, 4503.17 and 4503.171.
(Ord. 143.47. Passed 4-5-76.)