Ohio Code 4504.10 – Preemption of right to levy
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Except as otherwise provided in this chapter, the levy of any excise, license, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county to levy a county motor vehicle license tax pursuant to section 4504.02, 4504.15, 4504.16, or 4504.24 of the Revised Code, of a township to levy a township motor vehicle license tax pursuant to sections 4504.18 and 4504.181 of the Revised Code, or of a municipal corporation to levy a municipal motor vehicle license tax pursuant to section 4504.06, 4504.17, 4504.171, 4504.172, or 4504.173 of the Revised Code.
Terms Used In Ohio Code 4504.10
- 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
- Municipal motor vehicle license tax: means a tax imposed by a municipal corporation pursuant to this chapter. See Ohio Code 4504.01
- Property: means real and personal property. See Ohio Code 1.59
- state: means the state of Ohio. See Ohio Code 1.59
- Township motor vehicle license tax: means a tax imposed by a township pursuant to this chapter. See Ohio Code 4504.01