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Ohio Revised Code

Chapter 4504

Local Motor Vehicle License Tax

4504.01Local motor vehicle license tax definitions.4504.02Purpose of levy.4504.021Repeal of county permissive tax adopted as emergency measure.4504.03Comprehensive map of roadways of county.4504.04Disbursing county tax.4504.05Allocating and disbursing tax proceeds.4504.051Allocation of money to townships.4504.06Levy of municipal corporation.4504.08Filing resolution or ordinance levying tax with registrar of motor vehicles.4504.09Payment at time of application for registration.4504.10Preemption of right to levy.4504.11No liability of county for road defects.4504.12No fee or tax on ridesharing arrangement.4504.15Supplemental county license tax.4504.16Second supplemental county license tax.4504.17Supplemental municipal license tax starting 4-1-89.4504.171Supplemental municipal license tax starting 4-1-91.4504.172Supplemental municipal license tax.4504.173Authority to levy license tax for operation of motor vehicles.4504.18Supplemental township license tax.4504.181Authority to levy tax for operation of motor vehicles.4504.19County auditor's payments to townships.4504.20Exempting noncommercial trailers not exceeding 1,000 pounds.4504.201Taxation of commercial cars or buses taxed under the IRP.4504.21Levying transportation improvement district license tax.4504.22Annual license tax upon the operation of motor vehicles on public roads in counties participating in regional transportation improvement project.4504.24County tax upon operation of motor vehicles on public roads and highways.