894.01 IMPOSITION AND RATE OF TAX; MOTOR VEHICLE DEFINED.
   (a)   There is hereby levied an annual license tax upon the operation of motor vehicles on the public roads or highways, pursuant to R.C. § 4504.172 and 4504.173, for the purposes of paying the costs and expenses of enforcing and administering the tax provided for in this chapter; for planning, constructing, improving, maintaining and repairing public roads, highways, streets, bridges and viaducts; for paying the City's portion of the costs and expenses of cooperating with the Department of Transportation in the planning, improvement and construction of State highways; for paying the City's portion of the compensation, damages, costs and expenses of planning, constructing, reconstructing, improving, maintaining and repairing roads and streets; for paying costs apportioned to the City under Ohio R.C. 4907.47; for paying debt service charges on notes or bonds of the City issued for such purposes; for purchasing, erecting and maintaining street and traffic signs and markers; for purchasing, erecting and maintaining traffic lights and signals; and to supplement revenue already available for such purposes.
   (b)   Such combined taxes as allowed by the Revised Code statutes shall be at the rate of ten dollars ($10.00) per motor vehicle on each and every motor vehicle the district of registration of which, as defined in Ohio R.C. 4503.10, is in the City.
   (c)   As used in this chapter, "motor vehicle" means any and all vehicles included within the definition of motor vehicle in Ohio R.C. 4501.01 and 4505.01.
(Ord. 20-87. Passed 8-20-87; Ord. 24-2023. Passed 12-7-23.)