(a) (1) Council hereby levies an annual license tax, at the rate of five dollars ($5.00) per motor vehicle, on all motor vehicles registered in the City, as permitted by Ohio R.C. 4504.06. Such tax shall be in addition to the taxes at the rates specified in Ohio R.C. 4503.02, 4503.07 and 4503.18, subject to 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 (4503.171), 4503.173 (4503.17.3), 4503.41, 4503.43 and 4503.46.
(2) The City Auditor is hereby authorized and directed to deposit all funds derived from the motor vehicle tax into the Street Maintenance Fund as provided by Ordinance 1990-58, to be used for the purposes as specified in Ohio R.C. 4504.06.
(Ord. 1990-58. Passed 6-26-90.)
(b) 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. 4504.17, for the purposes of paying the costs and expenses of enforcing and administering the tax provided for in this section and to provide additional revenue for the purposes set forth in Ohio R.C. 4505.06, and to supplement revenue already available for such purposes.
(1) 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. 4503.10, is the City of Portsmouth, Ohio.
(2) As used in this subsection (b), 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.
(3) The tax imposed by this subsection (b) shall apply to and be in effect for the registration year commencing January 1, 2016 and shall continue in effect and application during each registration year thereafter.
(4) The tax imposed by this subsection (b) 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. 4503.10.
(Ord. 2015-22. Passed 4-13-15.)
(c) 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 purposes of paying the costs and expenses of enforcing and administering the tax provided for in this section and to provide additional revenue for the purposes set forth in Ohio R.C. 4505.06 and to supplement revenue already available for such purposes.
(1) 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. 4503.10, is the City of Portsmouth, Ohio.
(2) As used in this subsection (c), 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.
(3) The tax imposed by this subsection (c) shall apply to and be in effect for the registration year commencing January 1, 2016 and shall continue in effect and application during each registration year thereafter.
(4) The tax imposed by this subsection (c) 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. 4503.10.
(Ord. 2015-23. Passed 4-13-15.)
CODIFIED ORDINANCES OF PORTSMOUTH