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2023 Ohio Revised Code
Title 7 | Municipal Corporations
Chapter 715 | General Powers
Section 715.09 | Limiting Motor Vehicle Parking Tax Rate.
Universal Citation: OH Rev Code § 715.09 (2023)
Effective: July 19, 1995
Latest Legislation: Senate Bill 188 - 121st General Assembly
A municipal corporation that imposes an excise or any other tax on the parking, housing, or storage of a motor vehicle in a lot, building, or other facility used for parking, housing, or otherwise storing motor vehicles shall not impose the tax at a rate greater than eight per cent of the fee or consideration charged for the parking, housing, or storage of the motor vehicle.
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