Ohio Code 4504.01 – Local motor vehicle license tax definitions
As used in this chapter:
Terms Used In Ohio Code 4504.01
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Motor vehicle: means all vehicles included within the definition of motor vehicle in sections 4501. See Ohio Code 4504.01
- Registrar: means the registrar of motor vehicles as provided in section 4501. See Ohio Code 4504.01
(A) “Motor vehicle” means all vehicles included within the definition of motor vehicle in sections 4501.01 and 4505.01 of the Revised Code and also includes motorized bicycles. “Motor vehicle” does not include a concrete pump or a concrete conveyor.
(B) “County motor vehicle license tax” means a tax imposed by a county pursuant to this chapter.
(C) “Township motor vehicle license tax” means a tax imposed by a township pursuant to this chapter.
(D) “Municipal motor vehicle license tax” means a tax imposed by a municipal corporation pursuant to this chapter.
(E) “Registrar” means the registrar of motor vehicles as provided in section 4501.02 of the Revised Code.
(F) “Deputy registrar” means any deputy appointed by the registrar of motor vehicles pursuant to sections 4501.02 and 4503.03 of the Revised Code.