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)