§ 314-1. Levy of Annual Tax.

There is hereby levied an annual permissive motor vehicle license tax upon the operation of motor vehicles upon the public roads or highways of the city of Cincinnati. Such tax shall be at the rate of $5.00 per motor vehicle on all motor vehicles the district of registration of which, as defined in section 4503.10 of the Revised Code, is in the city of Cincinnati. The tax shall be in addition to the taxes at the rates specified in Sections 4503.04 and 4503.16 of the Revised Code. The tax is levied under the authority of Section 4504.172 of the Revised Code.

As used in this chapter the term "motor vehicles" means any and all vehicles included within the definition of motor vehicle in Sections 4501.01 and 4505.01 of the Revised Code and includes motorized bicycles.

(Ordained by Ord. No. 164-1988, eff. June 17, 1988)