Ohio Revised Code (Last Updated: January 27, 2016)

Section 715.09. Limiting motor vehicle parking tax rate

Latest version.

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.

Effective Date: 07-19-1995

                    
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