CHAPTER 39: MOTOR VEHICLE LICENSE TAX

Section

   39.01   Levy of tax; rate

   39.02   Definition

   39.03   Effect and application; payment

   39.04   Use of proceeds

§ 39.01 LEVY OF TAX; RATE.

   (A)   There is hereby levied an annual license tax upon the operation of motor vehicles on the public roads or highways pursuant to R.C. § 4504.171, for the purposes of planning, constructing, improving, maintaining, and repairing public roads, highways and streets, and to provide additional revenue for the purposes authorized by 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 per year, on each and every motor vehicle the district of registration of which, as defined in R.C. § 4503.10 is in the City of Piqua.

(Ord. 7-09, passed 6-29-09; Am. Ord. 7-23, passed 6-21-23; Am. Ord. 8-23, passed 6-27-23)

§ 39.02 DEFINITION.

   As used in this subchapter, the term MOTOR VEHICLE means any and all vehicles included within the definition of motor vehicle in the Ohio Revised Code.

(Ord. 7-09, passed 6-29-09; Am. Ord. 8-23, passed 6-27-23)