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.
Effective Date: 06-30-1995Section: Previous 4503.067 4503.068 4503.069 4503.0610 4503.0611 4503.07 4503.08 4503.09 4503.10 4503.101 4503.102 4503.103 4503.104 4503.105 4503.11 Next
Last modified: October 10, 2016