(a) Any person or corporation whose residence is in the Tiffin municipal corporation shall at the time of paying the annual motor vehicle registration fee prescribed by the State of Ohio, or any authorized fractional portion thereof, then pay the annual motor vehicle license tax of permissible fraction thereof.
(b) There shall be no basis for refund of any part of this tax for reasons of removal from the City following payment of the tax.
(c) The obligation to pay this tax by any individual or corporation is upon such residents, and it shall not be a defense that a Deputy Registrar duly authorized to collect this tax in behalf of the City failed to do so.
(Ord. 76-2. Passed 2-17-76.)