CROSS REFERENCES

Local Motor Vehicle License Tax, RC Ch 4504

197.01     Levy of Annual Tax on Motor Vehicles

(a) There is hereby levied an annual license tax upon the operation of motor vehicles on the public roads or highways pursuant to RC 4504.172 for the purposes of paying the costs and expenses of enforcing and administering the tax provided for in this section to provide additional revenue for the purposes set forth in RC 4504.04, 4504.06, 4504.17, 4504.171, and 4504.172 and to supplement revenue already available for such purposes.

(b) Such tax shall be at the rate of five dollars ($5.00) per motor vehicle on each and every motor vehicle the district of registration of which, as defined in RC 4503.10, is in the City of Cleveland.

(c) As used in this chapter, the term "motor vehicle" means any and all vehicles included within the definition of motor vehicles in RC 4501.01 and 4505.01.
(Ord. No. 1765-87. Passed 9-21-87, eff. 10-31-87)

197.02     Duration of the Tax

The tax levied by Section 197.01 shall apply to and be in effect for the registration year commencing January 1, 1988 and shall continue in effect and application during each registration year thereafter.
(Ord. No. 1765-87. Passed 9-21-87, eff. 10-31-87)

197.03     Payment of the Tax

The tax imposed by this chapter 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 RC 4503.10.
(Ord. No. 1765-87. Passed 9-21-87, eff. 10-31-87)

197.04     Disposition of Proceeds

All moneys derived from the tax hereinbefore levied shall be used by the City of Cleveland for the purposes specified in Section 197.01. Further, all moneys received from the levy of this tax shall be used for the infrastructure repair and rehabilitation program and shall not be used directly or indirectly for operating expenses.
(Ord. No. 1765-87. Passed 9-21-87, eff. 10-31-87)