Effective: March 20, 2015
Latest Legislation: House Bill 494 - 130th General Assembly
Any county, township, municipal, transportation improvement district, or regional transportation improvement project motor vehicle license tax shall be paid to the registrar of motor vehicles or to a deputy registrar at the time application for registration of a motor vehicle as provided in sections 4503.10 and 4503.102 of the Revised Code is made and no certificate of registration, numbered license plates and validation stickers, or validation stickers alone, shall be issued to the owner of a motor vehicle for which any amount of county, township, municipal, transportation improvement district, or regional transportation improvement project motor vehicle license tax due thereon has not been paid. Payment of the tax shall be evidenced by a stamp on the certificate of registration by the official issuing such certificate.
Upon the transfer of ownership of a motor vehicle, the registrar or deputy registrar shall collect any additional county, township, municipal, transportation improvement district, or regional transportation improvement project motor vehicle license tax due thereon, computed in the manner provided in section 4503.12 of the Revised Code.
Structure Ohio Revised Code
Title 45 | Motor Vehicles-Aeronautics-Watercraft
Chapter 4504 | Local Motor Vehicle License Tax
Section 4504.01 | Local Motor Vehicle License Tax Definitions.
Section 4504.02 | Purpose of Levy.
Section 4504.021 | Repeal of County Permissive Tax Adopted as Emergency Measure.
Section 4504.03 | Comprehensive Map of Roadways of County.
Section 4504.04 | Disbursing County Tax.
Section 4504.05 | Allocating and Disbursing Tax Proceeds.
Section 4504.051 | Allocation of Money to Townships.
Section 4504.06 | Levy of Municipal Corporation.
Section 4504.08 | Filing Resolution or Ordinance Levying Tax With Registrar of Motor Vehicles.
Section 4504.09 | Payment at Time of Application for Registration.
Section 4504.10 | Preemption of Right to Levy.
Section 4504.11 | No Liability of County for Road Defects.
Section 4504.12 | No Fee or Tax on Ridesharing Arrangement.
Section 4504.15 | Supplemental County License Tax.
Section 4504.16 | Second Supplemental County License Tax.
Section 4504.17 | Supplemental Municipal License Tax Starting 4-1-89.
Section 4504.171 | Supplemental Municipal License Tax Starting 4-1-91.
Section 4504.172 | Supplemental Municipal License Tax.
Section 4504.173 | Authority to Levy License Tax for Operation of Motor Vehicles.
Section 4504.18 | Supplemental Township License Tax.
Section 4504.181 | Authority to Levy Tax for Operation of Motor Vehicles.
Section 4504.19 | County Auditor's Payments to Townships.
Section 4504.20 | Exempting Noncommercial Trailers Not Exceeding 1,000 Pounds.
Section 4504.201 | Taxation of Commercial Cars or Buses Taxed Under the Irp.
Section 4504.21 | Levying Transportation Improvement District License Tax.
Section 4504.24 | County Tax Upon Operation of Motor Vehicles on Public Roads and Highways.