(a) Such tax is hereby levied at the rate of fifteen dollars ($15.00) per motor vehicle per annum and shall be in addition to the motor vehicle tax levied by the State of Ohio. The rates are authorized and enacted pursuant to the authorities set forth below:
(1) The first five dollars ($5.00) was previously authorized by Ordinance 1072 passed on April 11, 1976 as authorized by Ohio R.C. 4504.06, and continuously in effect since passage.
(2) The second five dollars ($5.00) is levied under the authority of Ohio R.C. 4504.171.
(3) The third five dollars ($5.00) is levied under the authority of Ohio R.C. 4504.172.
(b) The annual license tax levied under this section is on the operation of motor vehicles on the public roads or highways and is for the purposes of paying the costs and expenses of performing and administering the tax provided for in this section; and to provide additional revenue for the purposes set forth in Ohio R.C. 4504.06 and to supplement revenue already available for such purposes.
(c) As used in this section, the term “motor vehicle” means any and all vehicles included within the definition of motor vehicle in Ohio R.C. 4504.01 and 4505.01.
(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date provided by law, and shall continue in effect and application during each registration year thereafter until repealed. (Ord. 2012-23. Passed 4-26-12.)