(a) The annual license 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 City 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.
(b) Such tax shall be in addition to the taxes at the rates specified in Ohio R.C. 4503.04 and 4503.16, 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 and 4503.43.
(Ord. 1273-82. Passed 4-26-82.)