Ohio Revised Code Search
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Section 4504.02 | Purpose of levy.
...on 4503.11 of the Revised Code and the exemptions provided in sections 4503.16, 4503.17, 4503.171, 4503.173, 4503.41, 4503.43, and 4503.46 of the Revised Code. Prior to the adoption of any resolution under this section, the board of county commissioners shall conduct two public hearings thereon, the second hearing to be not less than three nor more than ten days after the first. Notice of the date, time, and ... |
Section 4504.021 | Repeal of county permissive tax adopted as emergency measure.
...stion 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 Code may be initiated by filing with the board of elections 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 co... |
Section 4504.03 | Comprehensive map of roadways of county.
... levying a county motor 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 ... |
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.
...(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 of which is in an unincorporated area of the county may be allocated according to either of the following proceedings rather than according to the allocation established under division (B)(3)(b) of section 4504.05 of the Revised Code: (1)(a) Each year, a board of town... |
Section 4504.06 | Levy of municipal corporation.
...ion 4503.11 of the Revised Code and the exemptions provided in sections 4503.16, 4503.17, 4503.171, 4503.173, 4503.41, 4503.43, and 4503.46 of the Revised Code. No municipal corporation shall enact any ordinance, resolution, or other measure levying a tax pursuant to this section on any motor vehicle registration which would be subject to a resolution previously adopted levying a county motor vehicle license tax whe... |
Section 4504.08 | Filing resolution or ordinance levying tax with registrar of motor vehicles.
... levying a county motor vehicle license tax, municipal motor vehicle license tax, township motor vehicle license tax, transportation improvement district motor vehicle license tax, or regional transportation improvement project motor vehicle license tax shall not be applicable to motor vehicle registrations for a registration year beginning at the time established in section 4503.10 of the Revised Code unless a copy ... |
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.
...on 4503.11 of the Revised Code and the exemptions provided in sections 4503.16, 4503.17, 4503.171, 4503.41, and 4503.43 of the Revised Code. Prior to the adoption of any resolution under this section, the board of county commissioners shall conduct two public hearings thereon, the second hearing to be not less than three nor more than ten days after the first. Notice of the date, time, and place of such heari... |
Section 4504.16 | Second supplemental county license tax.
...ion 4503.11 of the Revised Code and the exemptions provided in sections 4503.16, 4503.17, 4503.171, 4503.41, and 4503.43 of the Revised Code. Prior to the adoption of any resolution under this section, the board of county commissioners shall conduct two public hearings thereon, the second hearing to be not less than three nor more than ten days after the first. Notice of the date, time, and place of such hear... |
Section 4504.17 | Supplemental municipal license tax starting 4-1-89.
...ion 4503.11 of the Revised Code and the exemptions provided in sections 4503.16, 4503.17, 4503.171, 4503.41, and 4503.43 of the Revised Code. No municipal corporation shall enact any ordinance, resolution, or other measure levying a tax pursuant to this section on any motor vehicle registration that would be subject to a resolution previously adopted levying a county motor vehicle license tax under section 4504.15 o... |
Section 4504.171 | Supplemental municipal license tax starting 4-1-91.
...ion 4503.11 of the Revised Code and the exemptions provided in sections 4503.16, 4503.17, 4503.171, 4503.41, and 4503.43 of the Revised Code. No municipal corporation shall enact any ordinance, resolution, or other measure levying a tax pursuant to this section on any motor vehicle registration that would be subject to a resolution previously adopted levying a county motor vehicle license tax under section 4504.16 o... |
Section 4504.172 | Supplemental municipal license tax.
...ion 4503.11 of the Revised Code and the exemptions provided in sections 4503.16, 4503.17, 4503.171, 4503.41, and 4503.43 of the Revised Code. 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 each such ordi... |
Section 4504.173 | Authority to levy license tax for operation of motor vehicles.
...n 4503.11 of the Revised Code; (b) The exemptions provided in sections 4503.16, 4503.17, 4503.172, 4503.173, 4503.18, 4503.41, 4503.43, 4503.46, and 4503.571 of the Revised Code. (2) As used in division (A)(1) of this section, "authorized purpose" means any of the following: (a) Paying the costs and expenses of enforcing and administering the tax provided for in this section; (b) Planning, constructing, improving... |
Section 4504.18 | Supplemental township license tax.
...ion 4503.11 of the Revised Code and the exemptions provided in sections 4503.16, 4503.17, 4503.171, 4503.41, and 4503.43 of the Revised Code. Prior to the adoption of any resolution under this section, the board of township trustees shall conduct two public hearings thereon, the second hearing to be not less than three nor more than ten days after the first. Notice of the date, time, and place of such hearings sha... |
Section 4504.181 | Authority to levy tax for operation of motor vehicles.
... 4503.11 of the Revised Code; (b) The exemptions provided in sections 4503.16, 4503.17, 4503.172, 4503.173, 4503.18, 4503.41, 4503.43, 4503.46, and 4503.571 of the Revised Code. (2) As used in division (A)(1) of this section, "authorized purpose" means any of the following: (a) Paying the costs and expenses of enforcing and administering the tax provided for in this section; (b) Paying for construction, recon... |
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 4504.201 | 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.
...nses of enforcing and administering the tax provided for in this section; for planning, constructing, reconstructing, improving, maintaining, and repairing roads, bridges, and culverts; for purchasing, erecting, and maintaining traffic signs, markers, lights, and signals; for paying debt service charges on obligations issued for those purposes; and to supplement revenue already available for those purposes, a t... |
Section 4504.22 | Annual license tax upon the operation of motor vehicles on public roads in counties participating in regional transportation improvement project.
...n the project propose an annual license tax upon the operation of motor vehicles on public roads in the respective counties. If a governing board makes such a request, the governing board shall make the request to the boards of commissioners of all counties participating in the project. The request shall be in writing and, if the governing board adopted a resolution to allocate revenue from such taxes to fund supplem... |
Section 4504.24 | County tax upon operation of motor vehicles on public roads and highways.
...n 4503.11 of the Revised Code; (b) The exemptions provided in sections 4503.16, 4503.17, 4503.172, 4503.173, 4503.18, 4503.41, 4503.43, 4503.46, and 4503.571 of the Revised Code. (2) As used in division (A)(1) of this section, "authorized purpose" means any of the following: (a) Paying the costs and expenses of enforcing and administering the tax provided for in this section; (b) Planning, constructing, improving... |