Effective: July 3, 2019
Latest Legislation: House Bill 62 - 133rd General Assembly
Except as otherwise provided in this chapter, the levy of any excise, license, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county to levy a county motor vehicle license tax pursuant to section 4504.02, 4504.15, 4504.16, or 4504.24 of the Revised Code, of a township to levy a township motor vehicle license tax pursuant to sections 4504.18 and 4504.181 of the Revised Code, or of a municipal corporation to levy a municipal motor vehicle license tax pursuant to section 4504.06, 4504.17, 4504.171, 4504.172, or 4504.173 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.