Ohio Code 4504.12 – No fee or tax on ridesharing arrangement
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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.
Terms Used In Ohio Code 4504.12
- Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
- 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
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.