There Is a Newer Version of the Ohio Revised Code
  1. 2025 Ohio Rev. Code
  2. 2024 Ohio Rev. Code
  3. 2023 Ohio Rev. Code
  4. 2010 Ohio Rev. Code (here)
  5. View All Versions
View Our Newest Version Here

2010 Ohio Revised Code
Title [45] XLV MOTOR VEHICLES - AERONAUTICS - WATERCRAFT
Chapter 4503: LICENSING OF MOTOR VEHICLES
4503.09 Tax on manufacturer, dealer, or distributor of motor vehicles.

4503.09 Tax on manufacturer, dealer, or distributor of motor vehicles.

For the purpose of enforcing and paying the expense of administering the law relative to the registration and operation of motor vehicles, each manufacturer, dealer, or distributor of motor vehicles shall pay a tax of twenty-five dollars for each taxing district in which its place or places of business are located in this state. The registrar of motor vehicles shall collect the tax imposed by this section only from those persons who are manufacturers, dealers, or distributors. When a person has paid the annual tax in the taxing district in which the place of business is located, he shall not be required to pay this same tax if he moves his place of business into another taxing district within the same licensing year.

Effective Date: 06-30-1995

Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.