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2017 Ohio Revised Code
Title [45] XLV MOTOR VEHICLES - AERONAUTICS - WATERCRAFT
Chapter 4504 - LOCAL MOTOR VEHICLE LICENSE TAX
Section 4504.12 - No fee or tax on ridesharing arrangement.
Universal Citation: Ohio Rev Code § 4504.12 (2017)
As used in this section, "ridesharing arrangement" means the transportation of persons in a motor vehicle where such transportation is incidental to another purpose of a volunteer driver and includes ridesharing arrangements known as carpools, vanpools, and buspools.
No charter county or municipal 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.
Effective Date: 07-01-1982.
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