2006 Ohio Revised Code - 4503.11. Owner required to file application; taxes.

§ 4503.11. Owner required to file application; taxes.
 

(A)  Except as provided by sections 4503.103, 4503.173, 4503.41, 4503.43, and 4503.46 of the Revised Code, no person who is the owner or chauffeur of a motor vehicle operated or driven upon the public roads or highways shall fail to file annually the application for registration or to pay the tax therefor. 

(B)  Except as provided by sections 4503.12 and 4503.16 of the Revised Code, the taxes payable on all applications made under sections 4503.10 and 4503.102 of the Revised Code shall be the sum of the tax due under division (B) (1) (a) or (b) of this section plus the tax due under division (B) (2) (a) or (b) of this section: 

(1) (a) If the application is made before the second month of the current registration period to which the motor vehicle is assigned as provided in section 4503.101 of the Revised Code, the tax due is the full amount of the tax provided in section 4503.04 of the Revised Code; 

(b) If the application is made during or after the second month of the current registration period to which the motor vehicle is assigned as provided in section 4503.101 of the Revised Code, and prior to the beginning of the next such registration period, the amount of the tax provided in section 4503.04 of the Revised Code shall be reduced by one-twelfth of the amount of such tax, rounded upward to the nearest cent, multiplied by the number of full months that have elapsed in the current registration period. The resulting amount shall be rounded upward to the next highest dollar and shall be the amount of tax due. 

(2) (a) If the application is made before the sixth month of the current registration period to which the motor vehicle is assigned as provided in section 4503.101 of the Revised Code, the amount of tax due is the full amount of local motor vehicle license taxes levied under Chapter 4504. of the Revised Code; 

(b) If the application is made during or after the sixth month of the current registration period to which the motor vehicle is assigned as provided in section 4503.101 of the Revised Code and prior to the beginning of the next such registration period, the amount of tax due is one-half of the amount of local motor vehicle license taxes levied under Chapter 4504. of the Revised Code. 

(C)  The taxes payable on all applications made under division (A) (1) (b) of section 4503.103 of the Revised Code shall be the sum of the tax due under division (B) (1) (a) or (b) of this section plus the tax due under division (B) (2) (a) or (b) of this section for the first year plus the full amount of the tax provided in section 4503.04 of the Revised Code and the full amount of local motor vehicle license taxes levied under Chapter 4504. of the Revised Code for the second year. 

(D)  Whoever violates this section is guilty of a misdemeanor of the fourth degree. 
 

HISTORY: GC § 12620; 99 v 543, § 24; 100 v 72, § 6; 108 v PtII, 1078; Bureau of Code Revision, 10-1-53; 134 v H 136 (Eff 12-17-71); 137 v H 3 (Eff 1-1-79); 140 v H 37 (Eff 6-22-84); 142 v H 385 (Eff 6-27-88); 142 v S 1 (Eff 11-28-88); 143 v S 178, § 5 (Eff 6-28-90); 143 v H 197. Eff 1-1-91; 150 v H 87, §§ 1, 4, eff. 3-31-03; 149 v S 123, § 1, eff. 1-1-04.
 

The effective date is set by section 4 of S.B. 123. 

The provisions of § 29, H.B. 87 (150 v  - ), read as follows: 

SECTION 29. Notwithstanding the effective date of the amendments to sections 3704.14, 4503.103, and 4503.11 of the Revised Code relating to a program of biennial motor vehicle registration, the Bureau of Motor Vehicles is not required to have such a program in operation until January 1, 2004. 

See provisions, § 5 of S.B. 123 (149 v  - ), following RC § 4501.01. 

 

Effect of Amendments

H.B. 87, Acts 2003, effective June 30, 2003, inserted present (C) and redesignated former (C) as (D). 

S.B. 123, Acts 2002, effective January 1, 2004, added (C).