Ohio Revised Code Chapter 4504 - Local Motor Vehicle License Tax

• Section 4504.01 - Local Motor Vehicle License Tax Definitions.
  As used in this chapter: (A) "Motor vehicle" means all vehicles included within the definition of motor vehicle in sections 4501.01 and 4505.01 of...
• Section 4504.02 - Purpose Of Levy.
  For the purpose of paying the costs of enforcing and administering the tax provided for in this section; and for planning, constructing, improving, maintaining,...
• Section 4504.021 - Repeal Of County Permissive Tax Adopted As Emergency Measure.
  The question of repeal of a county permissive tax adopted as an emergency measure pursuant to section 4504.02, 4504.15, or 4504.16 of the Revised...
• Section 4504.03 - Comprehensive Map Of Roadways Of County.
  The county engineer of any county levying a county motor vehicle license tax shall within ninety days after the effective date of the resolution...
• Section 4504.04 - Disbursing County Tax.
  Any municipal corporation that is not levying a municipal motor vehicle license tax under section 4504.06 of the Revised Code and that is located...
• Section 4504.05 - Allocating And Disbursing Tax Proceeds.
  The moneys received from a county motor vehicle license tax shall be allocated and distributed as follows: (A) First, for payment of the costs...
• Section 4504.051 - Allocation Of Money To Townships.
  (A) The county motor vehicle tax moneys received under section 4504.16 of the Revised Code that arise from motor vehicles the district of registration...
• Section 4504.06 - Levy Of Municipal Corporation.
  For the purpose of paying the costs and expenses of enforcing and administering the tax provided for in this section; and for planning, constructing,...
• Section 4504.07 - [Repealed].
  Effective Date: 07-01-1987
• Section 4504.08 - Filing Resolution Or Ordinance Levying Tax With Registrar Of Motor Vehicles.
  A resolution, ordinance, or other measure levying a county motor vehicle license tax, municipal motor vehicle license tax, township motor vehicle license tax, transportation...
• Section 4504.09 - Payment At Time Of Application For Registration.
  Any county, township, municipal, transportation improvement district, or regional transportation improvement project motor vehicle license tax shall be paid to the registrar of motor...
• Section 4504.10 - Preemption Of Right To Levy.
  Except as otherwise provided in this chapter, the levy of any excise, license, income, or property tax by the state or by any political...
• Section 4504.11 - No Liability Of County For Road Defects.
  Nothing in Chapter 4504. of the Revised Code shall be construed as imposing liability upon a county for injury to persons or property as...
• Section 4504.12 - No Fee Or Tax On Ridesharing Arrangement.
  As used in this section, "ridesharing arrangement" means the transportation of persons in a motor vehicle where such transportation is incidental to another purpose...
• Section 4504.15 - Supplemental County License Tax.
  For the purpose of paying the costs of enforcing and administering the tax provided for in this section; for the various purposes stated in...
• Section 4504.16 - Second Supplemental County License Tax.
  For the purpose of paying the costs of enforcing and administering the tax provided for in this section; for the various purposes stated in...
• Section 4504.17 - Supplemental Municipal License Tax Starting 4-1-89.
  For the purpose of paying the costs and expenses of enforcing and administering the tax provided for in this section; to supplement revenue already...
• Section 4504.171 - Supplemental Municipal License Tax Starting 4-1-91.
  For the purpose of paying the costs and expenses of enforcing and administering the tax provided for in this section; to supplement revenue already...
• Section 4504.172 - Supplemental Municipal License Tax.
  For the purpose of paying the costs and expenses of enforcing and administering the tax provided for in this section; to supplement revenue already...
• Section 4504.18 - Supplemental Township Licnese Tax.
  For the purpose of paying the costs and expenses of enforcing and administering the tax provided for in this section; for the construction, reconstruction,...
• Section 4504.19 - County Auditor's Payments To Townships.
  Upon receipt by the county auditor of moneys pursuant to section 4501.043 of the Revised Code, the county auditor shall pay into the treasury...
• Section 4504.20 - Exempting Noncommercial Trailers Not Exceeding 1,000 Pounds.
  The legislative authority of a municipal corporation, county, or township levying or proposing to levy a municipal, county, or township motor vehicle license tax...
• Section 4504.21 - Levying Transportation Improvement District License Tax.
  (A) For the purpose of paying the costs and expenses of enforcing and administering the tax provided for in this section; for planning, constructing,...
• Section 4504.22 - Annual License Tax Upon The Operation Of Motor Vehicles On Public Roads In Counties Participating In Regional Transportation Improvement Project.
  (A) As used in this section: (1) "Business" means a sole proprietorship, a corporation for profit, or a pass-through entity as defined in section...

Last modified: October 10, 2016