Ohio Revised Code Search
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Section 4504.02 | Purpose of levy.
...o a referendum as provided in sections 305.31 to 305.41 of the Revised Code, unless such resolution is adopted as an emergency measure necessary for the immediate preservation of the public peace, health, or safety, in which case it shall go into immediate effect. Such emergency measure must receive an affirmative vote of all of the members of the board of county commissioners, and shall state the reasons for s... |
Section 4504.021 | Repeal of county permissive tax adopted as emergency measure.
...ons of the county not less than ninety days before the general election in any year a petition requesting that an election be held on such question. Such petition shall be signed by qualified electors residing in the county equal in number to ten per cent of those voting for governor at the most recent gubernatorial election. After determination by it that such petition is valid, the board of elections shall ... |
Section 4504.03 | Comprehensive map of roadways of county.
...vehicle license tax shall within ninety days after the effective date of the resolution levying the tax prepare and file with the board of county commissioners a comprehensive map of the roadways of the county, designating separately thereon interstate highways, state highways, intercounty roads, county and township roads forming a part of the system of county highways established pursuant to Chapter 5541. of the Rev... |
Section 4504.04 | Disbursing county tax.
...vying a municipal motor vehicle license tax under section 4504.06 of the Revised Code and that is located within a county levying a county motor vehicle license tax under section 4504.02 of the Revised Code may at any time following adoption by the board of county commissioners of a map prepared pursuant to section 4504.03 of the Revised Code make application in writing to the board for funds available under division... |
Section 4504.05 | Allocating and disbursing tax proceeds.
...ved from a county motor vehicle license tax shall be allocated and distributed as follows: (A) First, for payment of the costs and expenses incurred by the county in the enforcement and administration of the tax; (B) The remainder of such moneys shall be credited to funds as follows: (1) With respect to county motor vehicle tax moneys received under section 4504.02 of the Revised Code, that part of the total amoun... |
Section 4504.051 | Allocation of money to townships.
... shall consider and, prior to the first day of October, may pass a resolution increasing the percentage of moneys otherwise allocated to the township under division (B)(3)(b) of section 4504.05 of the Revised Code. (2) Each year, a board of county commissioners may propose increasing or decreasing the percentage of moneys otherwise allocated to a township under division (B)(3)(b) of section 4504.05 of the Revised Co... |
Section 4504.06 | Levy of municipal corporation.
... the Revised Code or because the thirty-day period following adoption of the resolution has not expired. No ordinance, resolution, or other measure levying a municipal motor vehicle license tax shall be enacted as an emergency measure under section 731.30 of the Revised Code or pursuant to the charter of any municipal corporation and each such ordinance, resolution, or other measure is subject to a referendum as pro... |
Section 4504.08 | Filing resolution or ordinance levying tax with registrar of motor vehicles.
...motor vehicles not later than the first day of July of the year preceding that in which such registration year begins. |
Section 4504.09 | Payment at time of application for registration.
...provement 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 wh... |
Section 4504.10 | Preemption of right to levy.
...ny 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 co... |
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 a result of any defect in a street or county road within a municipal corporation in any case where the municipal corporation has primary responsibility fo maintenance and repair of such street or road. |
Section 4504.12 | No fee or tax on ridesharing arrangement.
...cipal 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. |
Section 4504.15 | Supplemental county license tax.
...o a referendum as provided in sections 305.31 to 305.41 of the Revised Code, unless the resolution is adopted as an emergency measure necessary for the immediate preservation of the public peace, health, or safety, in which case it shall go into immediate effect. The emergency measure must receive an affirmative vote of all of the members of the board of county commissioners, and shall state the reasons for the... |
Section 4504.16 | Second supplemental county license tax.
...o a referendum as provided in sections 305.31 to 305.41 of the Revised Code, unless the resolution is adopted as an emergency measure necessary for the immediate preservation of the public peace, health, or safety, in which case it shall go into immediate effect. The emergency measure must receive an affirmative vote of all of the members of the board of county commissioners, and shall state the reasons for the... |
Section 4504.17 | Supplemental municipal license tax starting 4-1-89.
...eferendum petition pursuant to sections 305.31 to 305.41 of the Revised Code or because the thirty-day period following adoption of the resolution has not expired. No ordinance, resolution, or other measure levying a municipal motor vehicle license tax pursuant to this section shall be enacted as an emergency measure under section 731.30 of the Revised Code or pursuant to the charter of any municipal corporation and... |
Section 4504.171 | Supplemental municipal license tax starting 4-1-91.
...eferendum petition pursuant to sections 305.31 to 305.41 of the Revised Code or because the thirty-day period following adoption of the resolution has not expired. No ordinance, resolution, or other measure levying a municipal motor vehicle license tax pursuant to this section shall be enacted as an emergency measure under section 731.30 of the Revised Code or pursuant to the charter of any municipal corporation and... |
Section 4504.172 | Supplemental municipal license tax.
... an emergency measure under section 731.30 of the Revised Code or pursuant to the charter of any municipal corporation and each such ordinance, resolution, or other measure is subject to a referendum as provided in sections 731.29 to 731.41 of the Revised Code or by the charter of the municipal corporation. A municipal motor vehicle license tax levied under this section shall continue in effect until repealed. |
Section 4504.173 | Authority to levy license tax for operation of motor vehicles.
... an emergency measure under section 731.30 of the Revised Code or pursuant to the charter of the municipal corporation. (2) An ordinance, resolution, or other measure levying a municipal motor vehicle license tax pursuant to this section is subject to a referendum as provided in sections 731.29 to 731.41 of the Revised Code or by the charter of the municipal corporation. (C) A municipal motor vehicle license tax le... |
Section 4504.18 | Supplemental township license tax.
...e not less than three nor more than ten days after the first. Notice of the date, time, and place of such hearings shall be given by publication once a week on the same day of the week for two consecutive weeks, the second publication being not less than ten nor more than thirty days prior to the first hearing, using at least one of the following methods: (A) In the print or digital edition of a newspaper of genera... |
Section 4504.181 | Authority to levy tax for operation of motor vehicles.
...t less than three but not more than ten days after the first hearing. The board shall provide notice of the date, time, and place of both hearings by publication once a week on the same day of the week for two consecutive weeks using at least one of the following publications: (1) In the print or digital edition of a newspaper of general circulation in the township; (2) On the official public notice web site esta... |
Section 4504.19 | County auditor's payments to townships.
...evying a township motor vehicle license tax the portion of such money due the township as shown by the certificate of the registrar of motor vehicles prepared pursuant to section 4501.031 of the Revised Code. The money shall be used by the township only for the purposes described in section 4504.18 of the Revised Code. |
Section 4504.20 | Exempting noncommercial trailers not exceeding 1,000 pounds.
...unty, or township motor vehicle license tax pursuant to this chapter may, by ordinance or resolution, exempt noncommercial trailers weighing one thousand pounds or less from application of the tax. Any person registering a noncommercial trailer weighing one thousand pounds or less, the district of registration of which is a municipal corporation, county, or township that has exempted such trailers under this section,... |
Section 4504.201 | Taxation of commercial cars or buses taxed under the IRP.
...No commercial car that is taxed under division (A) of section 4503.65 of the Revised Code, and no commercial bus that is taxed under division (B) of section 4503.65 of the Revised Code, is subject to a tax established under section 4504.02, 4504.06, 4504.15, 4504.16, 4504.17, 4504.171, 4504.172, 4504.173, 4504.18, 4504.181, or 4504.24 of the Revised Code. |
Section 4504.21 | Levying transportation improvement district license tax.
...eral election held not less than ninety days after the board of trustees certifies to the county board of elections its resolution proposing the tax. The resolution shall specify the rate of the tax. The board of elections shall submit the question of the tax to the electors at the primary or general election. The secretary of state shall prescribe the form of the ballot for the election. If approved by a major... |
Section 4504.22 | Annual license tax upon the operation of motor vehicles on public roads in counties participating in regional transportation improvement project.
...lection to be held not less than ninety days after the board of county commissioners certifies to the county board of elections its resolution proposing the tax. The secretary of state shall prescribe the form of the ballot for the election. If the question of the tax is approved by a majority of the electors voting on the question of the tax in each county, the board of county commissioners of each county shall levy... |