Ohio Revised Code
Chapter 4504 | Local Motor Vehicle License Tax
Section 4504.12 | No Fee or Tax on Ridesharing Arrangement.

Effective: July 1, 1982
Latest Legislation: House Bill 53 - 114th General Assembly
As used in this section, "ridesharing arrangement" means the transportation of persons in a motor vehicle where such transportation is incidental to another purpose of a volunteer driver and includes ridesharing arrangements known as carpools, vanpools, and buspools.
No charter county or municipal corporation shall impose a fee or tax, other than that authorized by Chapter 4504. of the Revised Code, on the operation of a motor vehicle in a ridesharing arrangement or require a special license or permit for the operator of such a vehicle.

Structure Ohio Revised Code

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 4504.22 | Annual License Tax Upon the Operation of Motor Vehicles on Public Roads in Counties Participating in Regional Transportation Improvement Project.

Section 4504.24 | County Tax Upon Operation of Motor Vehicles on Public Roads and Highways.