Section
882.01 Levy of tax; rate; exemptions
882.02 Use of tax
882.03 Effective dates of tax
Cross-reference:
Display and obstruction of license plates, see § 436.09
Use of illegal license plates, see § 436.10
Statutory reference:
Licensing of motor vehicles, see R.C. Ch. 4503
Motor Vehicle License Tax, see R.C. §§ 4504.06, 4504.172
Pursuant to R.C. § 4504.172, the city hereby levies an annual license tax upon the operation of motor vehicles on the public roads or highways. The rate of the tax shall be $5 per motor vehicle and it shall be levied on all motor vehicles the district of registration of which, as defined in R.C. § 4503.10, is the city. Such tax shall be subject to the exemptions provided in R.C. §§ 4503.16, 4503.17 and 4503.171.
(Ord. 11-88, passed 4-4-1988)
All of the tax levied by § 882.01 is for the purpose described in R.C. § 4504.06 and shall be used for no other purpose.
(Ord. 11-88, passed 4-4-1988)
The tax levied by § 882.01 shall be for the 1989 registration year, beginning on January 1, 1989, or such other dates as fixed by law or by regulations of the Bureau of Motor Vehicles, and for each registration year thereafter; provided, however, that if the registration year is changed prior to the first collection under the provisions of this chapter, then the levy provided by § 882.01 shall be for the first registration year permitted by law.
(Ord. 11-88, passed 4-4-1988)