Ohio § 4503.09 Tax on manufacturer, dealer, or distributor of motor vehicles

Ohio Statutes

§ 4503.09 — Tax on manufacturer, dealer, or distributor of motor vehicles

Ohio § 4503.09

Title 45Motor Vehicles-Aeronautics-Watercraft

Ch. 4503Licensing Of Motor Vehicles

This text of Ohio § 4503.09 (Tax on manufacturer, dealer, or distributor of motor vehicles) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 4503.09 (2026).

Text

For the purpose of enforcing and paying the expense of administering the law relative to the registration and operation of motor vehicles, each manufacturer, dealer, or  distributor of motor vehicles shall pay a tax of twenty-five  dollars for each taxing district in which its place or places of  business are located in this state. The registrar of motor  vehicles shall collect the tax imposed by this section only from  those persons who are manufacturers, dealers, or distributors.  When a person has paid the annual tax in the taxing district in  which the place of business is located, he shall not be required  to pay this same tax if he moves his place of business into  another taxing district within the same licensing year.

Last updated April 21, 2022 at 1:35 PM

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For the purpose of enforcing and paying the expense of administering the law relative to the registration and operation of motor vehicles, each manufacturer, dealer, or distributor of motor vehicles shall pay a tax of twenty-five dollars for each taxing district in which its place or places of business are located in this state. The registrar of motor vehicles shall collect the tax imposed by this section only from those persons who are manufacturers, dealers, or distributors. When a person has paid the annual tax in the taxing district in which the place of business is located, he shall not be required to pay this same tax if he moves his place of business into another taxing district within the same licensing year.

Last updated April 21, 2022 at 1:35 PM