(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. § 4504.17, for the purpose of paying the costs and expenses of enforcing and administering the tax provided for in that section; to supplement revenue already available to municipal corporations under R.C. §§ 3404.04, 4504.06, 4504.17 and 4504.172, and to provide additional revenue for the purposes set forth in those sections or as otherwise allowed by law.
(B) Such tax shall be at the rate of $10 per motor vehicle on each and every motor vehicle the district of registration of which, as defined in R.C. § 4503.10, is in the city, and shall be in addition to the taxes at the rates specified in R.C. §§ 4503.04 and 4503.16, subject to reductions in the manner provided in R.C. § 4503.11 and the exemptions provided in §§ 4503,16, 4503.17, 4503.171, 4503.41 and 4503.43, all in accordance with R.C. § 4504.171.
(C) As used in this section, the term
MOTOR VEHICLE means any and all vehicles included with the definition of motor vehicles in R.C. § 4504.01(A).
(D) The tax imposed by this section shall be applicable from the earliest date provided by law, and shall continue in effect and application during each registration year thereafter until repealed.
(E) The tax imposed by this section shall be paid to the Registrar of Motor Vehicles of the State of Ohio or to a Deputy Registrar at the time application for registration of a motor vehicle is made as provided in the Ohio Revised Code.
(F) All monies derived from the tax hereinafter levied shall be used by the city for the purposes specified in this section or as otherwise allowed by law.
(2003 Code, § 71.40) (Ord. 2401, passed 3-5-1981; Ord. 3500, passed 1-15-2003; Ord. 3505, passed 2-6-2003; Ord. 3511, passed 3-6-2003)