Ohio § 4504.171 Supplemental municipal license tax starting 4-1-91

Ohio Statutes

§ 4504.171 — Supplemental municipal license tax starting 4-1-91

Ohio § 4504.171

Title 45Motor Vehicles-Aeronautics-Watercraft

Ch. 4504Local Motor Vehicle License Tax

This text of Ohio § 4504.171 (Supplemental municipal license tax starting 4-1-91) 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. § 4504.171 (2026).

Text

For the purpose of paying the costs and expenses of enforcing and administering the tax provided for in this section; to supplement revenue already available to municipal corporations under section4504.04,4504.06,4504.17, or4504.172of the Revised Code, and to provide additional revenue for the purposes set forth in those sections, the legislative authority of any municipal corporation located in a county that is not levying the tax authorized by section4504.16of the Revised Code may, after the first day of April, 1991, and regardless of any tax being levied pursuant to sections4504.06or4504.17, or received pursuant to section4504.04of the Revised Code, levy an annual license tax, that shall be in addition to the tax levied by sections4503.02,4503.07, and4503.18of the Revised Code, upon the

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For the purpose of paying the costs and expenses of enforcing and administering the tax provided for in this section; to supplement revenue already available to municipal corporations under section4504.04,4504.06,4504.17, or4504.172of the Revised Code, and to provide additional revenue for the purposes set forth in those sections, the legislative authority of any municipal corporation located in a county that is not levying the tax authorized by section4504.16of the Revised Code may, after the first day of April, 1991, and regardless of any tax being levied pursuant to sections4504.06or4504.17, or received pursuant to section4504.04of the Revised Code, levy an annual license tax, that shall be in addition to the tax levied by sections4503.02,4503.07, and4503.18of the Revised Code, upon the operation of motor vehicles on the public roads or highways. The tax shall be at the rate of five dollars per motor vehicle on all motor vehicles the district of registration of which, as defined in section4503.10of the Revised Code, is in the municipal corporation levying the tax, and shall be in addition to the taxes at the rates specified in sections4503.04and4503.16of the Revised Code, subject to reductions in the manner provided in section4503.11of the Revised Code and the exemptions provided in sections4503.16,4503.17,4503.171,4503.41, and4503.43of the Revised Code.

No municipal corporation shall enact any ordinance, resolution, or other measure levying a tax pursuant to this section on any motor vehicle registration that would be subject to a resolution previously adopted levying a county motor vehicle license tax under section4504.16of the Revised Code where such resolution has not become effective solely because of the filing of a referendum petition pursuant to sections305.31to305.41of the Revised Code or because the thirty-day period following adoption of the resolution has not expired.

No ordinance, resolution, or other measure levying a municipal motor vehicle license tax pursuant to this section shall be enacted as an emergency measure under section731.30of the Revised Code or pursuant to the charter of any municipal corporation and each such ordinance, resolution, or other measure is subject to a referendum as provided in sections731.29to731.41of the Revised Code or by the charter of the municipal corporation.

A municipal motor vehicle license tax levied under this section shall continue in effect until repealed.