(A) Levy of annual tax on motor vehicles.
(1) There is hereby levied an additional license tax, sometimes called the third tax, upon the operation of motor vehicles on the public roads or highways pursuant to the authority of R.C. § 4504.172 for the purposes of paying the costs and expenses of enforcing and administering the tax provided for in this section and to provide additional revenue for the purposes set forth in R.C. § 4504.06; and for planning, constructing, improving, maintaining, and repairing public roads, highways, and streets; maintaining and repairing bridges and viaducts; paying the village’s portion of the compensation, damages, costs, and expenses of planning, constructing, reconstructing, improving, maintaining, and repairing roads and streets; paying any costs apportioned to the village under R.C. § 4907.47; paying debt service charges on notes or bonds of the village issued for such purposes; purchasing, erecting, and maintaining street and traffic signs and markers; purchasing, erecting, and maintaining traffic lights and signals; and to supplement revenue already available for such purposes.
(2) Such tax shall be at the rate of $5 per motor vehicle on each and every motor vehicle in the district of registration of which, as defined in R.C. § 4503.10, is in the village. This is an additional tax to that tax enacted in Ordinance No. 92-136.
(3) As used in this chapter, the term
MOTOR VEHICLE means any and all vehicles included within the definition of motor vehicle in R.C. §§ 4501.01 and 4505.01.
(B) Duration of tax. The tax imposed by division (A) of this section shall apply to and be in effect for the registration year commencing July 1, 2005, and shall continue in effect and application during each registration year thereafter.
(C) Payment of tax. The tax imposed by this section shall be paid to the state’s Registrar of Motor Vehicles or to a Deputy Registrar at the time application for registration of a motor vehicle is made as provided in R.C. § 4503.10.
(D) Reductions and exemptions. The tax imposed by this section shall be subject to the provisions of R.C. §§ 4503.101,4503.16, 4503.17, and 4503.171.
(E) Disposition of proceeds of tax. All monies derived from the tax levied herein shall be used by the village only for the purposes described in division (A) of this section.
(Res. 92-136, passed 1-19-1993; Ord. 2005-006, passed 2-7-2005)