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    Permissive Tax FAQ
    Rev. July 2019

    What is vehicle registration permissive tax?

    “Vehicle registration permissive tax “(hereinafter referred to as “permissive tax”) is an optional tax that can be levied by counties, municipalities, and/or townships on vehicle registrations. It is defined in Ohio Revised Code (ORC) Chapter 4504: Local Motor Vehicle License Tax. There are eleven $5.00 levies that are available to be enacted, but only six can be in effect at any one time in any single taxing district.

    Permissive tax revenue is to be used by the counties and taxing districts per ORC Chapter 4504, which includes planning, constructing, improving, maintaining and repairing public roads, highways, streets, and for the maintaining and repair of bridges and viaducts.

    What is a taxing district?

    A taxing district is either a municipality (incorporated village or city) or a township. Municipalities can be assigned multiple taxing district numbers if the boundaries are in multiple counties.

    How is a levy enacted?

    Counties, municipalities and townships pass a resolution/ordinance per ORC. Once the resolution/ordinance has been passed, a copy is sent to the Ohio Bureau of Motor Vehicles, Tax Distribution Section, by July 1 to be effective the following registration year (ORC section 4504.08).

    How do we find out if our taxing district has already enacted all levies allowed?

    The current Taxing District Code Book lists all the taxing districts within each county and the current permissive tax rates. The current maximum permissive tax for registration in any single taxing district is $30.00 per registration per registration year.

    Enacting Permissive Tax

    Counties have the option of enacting levies under ORC sections 4504.02, 4504.15, 4504.16, and 4504.24 at any time. Collection of permissive tax under the first three levies is contingent on the respective municipal levies of 4504.06, 4504.17 and 4504.171. For example, if City X in County Y has already enacted 4504.06, then County Y now levying 4504.02 will not be able to collect permissive tax from vehicle registrations of the residents of City X under 4504.02.

    Municipalities have the option of enacting levies under ORC sections 4504.06, 4504.17, 4504.171, and 4504.172. House Bill 62 created a new municipality permissive tax (ORC section 4504.173). Enacting 4504.06, 4504.17, and 4504.171 are contingent on the respective county levies 4504.02, 4504.15 and 4504.16. For example, if County X has enacted 4504.02, then City Y cannot enact 4504.06. ORC sections 4504.172 and 4504.173 are not contingent on any other levy, so a municipality can pass an ordinance at any time to enact these sections.

    Townships have the option of enacting a levy under ORC section 4504.18. House Bill 62 created a new township permissive tax (ORC section 4804.181). ORC sections 4504.18 and 4504.181 are not contingent on any other levy, so a township can pass a resolution at any time to enact these sections.

    The percentage each county/taxing district receives in permissive tax depends on which levies are enacted in that county/taxing district. Please refer to the following chart:

    ORC Amount Distribution Rules
    County Levies
    4504.02 $ 5.00 100% of the revenue collected is distributed to the county
    (Municipalities can request from the county a portion of this revenue, per the Ohio Revised Code)
    (Counties have the authority to enact this tax at any time; however, cannot collect revenue from a municipality already enacting 4504.06)
    4504.15 $ 5.00 If a municipal registration: 50% to the municipality, 50% to the county If a township registration: 30% to the township, 70% to the county.
    (Counties have the authority to enact this tax at any time; however, cannot collect revenue from a
    municipality already enacting 4504.17)
    4504.16* $ 5.00 If a municipal registration: 100% is distributed to the county
    If a township registration: 30% to the township, 70% to the county.
    (*4504.051 allows an increase or decrease in the allocation to townships by passage of a resolution and county approval.)
    (Counties have the authority to enact this tax at any time; however, cannot collect revenue from a municipality already enacting 4504.171)
    4504.24 $ 5.00 100% of the revenue collected is distributed to the county
    (Counties have the authority to enact this tax at any time)
    Municipal Levies
    4504.06 $ 5.00 100% to the municipality
    (Municipalities cannot enact this tax if the County is already enacting 4504.02)
    4504.17 $ 5.00 100% to the municipality
    (Municipalities cannot enact this tax if the County is already enacting 4504.15)
    4504.171 $ 5.00 100% to the municipality
    (Municipalities cannot enact this tax if the County is already enacting 4504.16)
    4504.172 $ 5.00 100% to the municipality
    (Municipalities have the authority to enact this tax at any time)
    4504.173 $ 5.00 100% to the municipality
    (Municipalities have the authority to enact this tax at any time)
    Township Levies
    4504.18 $ 5.00 100% to the Township
    (Townships have the authority to enact this tax at any time)
    4504.181 $ 5.00 100% to the Township
    (Townships have the authority to enact this tax at any time)

    Ohio Revised Code Offense & Conviction Code List

    Last updated: 3/29/2023  *No longer used  **New Offense  ***Repealed  ****Renamed

    Code Moving/
    Non-moving    		 Violation Points ORC Class
    01 N Perjury/False Info 0 2921.11  
    02 M OVI/Alcohol/Liquor/Drugs 6 4511.19A 5
    03 N DR w/o Owner Consent 6 2913.03  
    04 M MTR Vehicle Felony 6 2913.02  
    05*** M Vehicular Homicide 6 2903.07  
    06 M Hit Skip/Leave Scene 6 4549.02
    4549.021    		 5
    07 M Driving Under Susp/Rev 2 4510.11 7
    08 M Drag Racing/Street 6 4511.251 7
    09 M Flee/Elude Officer 6 2921.331(B) 2
    10 M Stop Sign 2 4511.43  
    11 M Traffic Control Lights 2 4511.13  
    13 M Vio-RR Crossing 2 4511.61-64  
    14 M Traffic Control Dev/Signs 2 4511.12  
    15* M Vio to Avoid Light 2    
    16 M Hit-Skip Private Prop 2 4549.03  
    18 N No Child Restraint 0 4511.81  
    19 M Vehicular Assault 6 2903.08 (A)(2) 4
    20 M Speed (# in access of speed) 4/2/0 4511.21  
    21 M Slow Speed 2 4511.22  
    22 M Driving Under FRA Susp 2 4510.16 (A) 7
    23 M Following Too Close 2 4511.34  
    24 M Speed (hwy/expwy/freewy) 4/2/0 4511.21  
    25 M Speed Commercial 4/2/0 4511.21  
    26 M OVI.04 Commercial Varies 4506.15(A) 2-5  
    28 M Disregard of Safety 4 4511.2  
    29 M Disregard of Safety Priv/Property 2 4511.201  
    30 M VIO-One Way Traf 2 4511.32  
    31 M Driving Left of Center 2 4511.29-30  
    32 M FTY Ped/Blind 2 4511.46-47  
    33 M Crossing Yellow Line 2 4511.30 (B)  
    34* M FTY Emrg Veh/Funrl 2 4511.451  
    35 M Rt Side of Roadway 2 4511.25  
    36 M Crossing Divided Hwy 2 4511.35  
    37**** M Driving In Marked Lanes 2 4511.33  
    38 M FTY Right of Way 2 4511.41
    4511.42
    4511.44     		 
    39 M Opp Veh Traf VIO 2 4511.26  
    40 M Improper Passing 2 4511.28  
    41 M Vio-When Being Passed 2 4511.27  
    42 M Stopped Sch Bus-VIO 2 4511.75  
    45 M w/o Due Regard Priv. Property 2 4511.201  
    46 M Unsaf Oper-Priv Pr 2 Municipal Code
    47 M Reckless Oper/Priv Pr 2 Municipal Code
    48 M Willful and Wanton Disregard 4 4511.201  
    49 M Unsafe Operation 4 Municipal Code
    50 M Reckless Operation 4 4510.15  
    51 M Disobey/Interfere With Police Order 2 2921.331(A) 2
    52 M Assured Clear Dist 2 4511.21(A)  
    53 M VIO-Starting/Backing 2 4511.38  
    54 M Driving on Closed Hwy 2 4511.71  
    55 M Dropping/Placing Material on Roadway 2 4511.74  
    56 M VIO of Restriction 2 4510.11  
    58 M No Driver License 0 4510.12(C)(1) 7
    59 M Lost Control of Vehicle 2 Municipal Code
    60 M Prohibited U turn 2 4511.37  
    61 M Improper/Prohib Turn 2 4511.36  
    62 M VIO-Turn Signals 2 4511.39  
    63 M Failure to Turn 2 4511.36  
    64 M Fail-Control 2 4511.202  
    65 M Aggr Vehicular Homicide 6 2903.06(A)(2) 1
    66 M Operating Unsafe Veh 0 4513.02  
    67 N VIO-Equip Regulation 0 4513.03-10,12-19,
    201-262,27,29    		  
    68 M VIO-Slow Mvg Veh Signs 0 4513.11  
    69 N Equipment Misuse 0 4513.02  
    70 M Disabled Veh Warning 0 4513.28  
    71 M VIO Out of Service Order Varies 4506.16  
    73 M Driving under OVI Susp 6 4510.14
    4511.19
    4511.191    		 7
    75 M Aggr Veh Assault w/Alcohol 6 2903.08 3
    76 M Aggravated Veh Assault 6 2903.08 (A) (1) 3
    77 M Veh Homicide w/Alcohol 6 2903.06 (A) (1) 1
    78 M Invol ManSlghtr w/Alcohol 6 2903.04D 1
    79 N VIO-Dr Lic Req 0 4507.35  
    80 N Dr Lic Misrep 0 4507.30
    4510.33    		  
    81* M Phy Cont Veh Intox 2
    82 N Fail-File Req Rept 0 4509.74-99  
    83* N VIO Reg-Title 0 4505.18  
    84 N VIO Seat Belt Law 0 4513.263  
    85 N VIO Brake Req 0 4513.2  
    86 M Impaired Alertness (CDL) 2 4511.79(A)  
    87 M OVUAC 4 4511.19(B)  
    88 Juvenile Misc Varies
    89 N Wrongful Entrustment 0 4511.203(A)(1),(2),(3) 7
    90 M Endanger Child/OP Veh 0 2919.22 (C1)
    91 M Failture to Control/Weaving 2 Municipal Code
    92* M Street Racing 6 4511.251  
    93 M 4th OVI-Felony 6 4511.19/99  
    94 N Consume Alcohol in Motor Veh 0 4301.64  
    95* N Illegal Purchase Alcohol 0 4301.632  
    96 N No Corresponding Code Use ACD
    97 N Ohio Turnpike 0
    98 N Highway Use Tax 0 5728.02  
    99 N Miscellaneous 0
    AA M No Temp Permit/No Adult 2 4507.05 (F)(1)  
    AB M Curfew VIO Temp Permit 2 4507.05 (F)(2)  
    AC M Curfew VIO Dr Lic 2 4507.07 (1)(B)  
    AD N All Occupants Secure 0 4507.05  
    AE M FTY Funeral 2 4511.451  
    AF M Unsafe Operation Around Emergency Vehicle 2 4511.213  
    AG M Aggr Vehicular Homicide w/ Alcohol 6 2903.06(A)(1) 1
    AH M Vehicular Manslaughter 6 2903.06(A)(4) 6
    AI M Vehicular Homicide 6 2903.06(A)(3) 4
    AJ N Physical Control Under the Influence 0 4511.194 7
    AK M Failure to Reinstate 2 4510.21(B) 7
    AL N Soliciting 0 2907.24  
    AM N Soliciting with Positive HIV 0 2907.24 (B)  
    AN N Involuntary Manslaughter 6 2903.04  
    AO M Driving Under 12 PT Suspension 6 4510.037 (J)
    4510.11    		 6
    AP N Gasoline Theft 0 2913.02 (B) (10)  
    AQ N Weigh Station Violation 2 4511.121  
    AR M Motor Vehicle Used in Manufacturing, Distributing, or Dispensing Control Substance (Commercial Motor Vehicles Only) 6 4506.16 (B) (4)  
    AS M OVI/Refusal 6 4511.19(A)(2) 5
    AT M Driving w/o Required Endorsement 2 4506.03(A) (1)  
    AU M Unreasonable For Conditions 2 4511.21 (A)  
    AV M Driving a CMV While Disqualified 2 4506.15 (A)(9)  
    AW M Fatality through Negligent Operation of CMV 2 4506.15 (A) (10)  
    AX M Driving a CMV w/o Obtaining a CDL 2 4506.03
    4506.16 (D)1
    AY M Driving a CMV w/o CDL in Driver's Possession 2 4506.03 (A) (1)  
    AZ M VIO Out of Service Order Hazmat 0 4506.16(B)(1)  
    BA M OVI/BAC .17 or Above 6 4511.19(A)(1)(f)
    (g), (h),(i)    		  
    BB N Registration Violation 0 4503.12  
    BC N Title Violation 0 4505.18  
    BD N Tag/Sticker Violation 0 4503.21  
    BE N Immobilization Device Violation 0 4510.44  
    BG M Unsafe Operation/Passengers 2 4511.51 (D)(E)(F)  
    BH M Obstructed View 2 4511.7  
    BI M Headphones 2 4511.84  
    BJ M Towing Violation 2 4513.32  
    BK M Driving Under Specified Lifetime Suspension 6 4510.18 (A)  
    BL N Aggravated Murder 6 2903.01  
    BM N Murder 6 2903.02  
    BN N Felonious Assault 6 2903.11  
    BO M Obstructing an Intersection 2 4511.712  
    BP M Excess Passengers with Juvenile 2 4507.071(B)(4)  
    BQ M Driving w/o a Parent Restriction 2 4507.071(D)(1)(a)  
    BR M Failure to Slow Down at RR Crossing 2 4511.62(A)(1)(a)  
    BT M Failure to Stop at RR Crossing 2 4511.63 (A)  
    BU M Insufficient Space at RR Crossing 2 4511.62 (A)(1)(d)  
    BV M Insufficient Undercarriage to Negotiate RR Crossing 2 4511.62 (A)(1)(f)  
    BW M Failure to Obey RR Stop Sign 2 4511.61 (A)  
    BX N Immobilization Waiver 0 4503.235  
    BY N OMWI Under the Age of 21 1547.11 (B)  
    BZ N OMWI (Court must refer to ODNR) 1547.11(A)  
    CA M DUS Child Support Failure Pay/Appr 2 4510.111  
    CB M Driving w/o Motorcycle License/Endorsement 0 4510.12(A) 2  
    CC M OVI Less Than .04 Varies 4506.15 (A)1  
    CD N MC Temp Permit w/o Helmet 0 4511.53(C)(1)  
    CE N MC Temp Permit Violation 0 4511.53(C)(2)  
    CL M Driving Under Non Payment Judgment Susp. 2 4510.16 (B)  
    CM M Permitting Operation w/o Valid License 0 4507.02(A)  
    CN N Wrongful Entrustment 0 4511.203(A)(4),(5)  
    CP M Texting While Operating A Commercial Vehicle Varies 4511.204  
    CQ M Failure To Stop After An Accident 0 4506.15  
    CR M Driving While Texting Effective Varies 4511.204  
    CS M Driving Using Electronic Wireless Communication Device under Eighteen Varies 4511.205 7
    CU N Not Medically Certified 0 4506.05, 4506.10
    CV N Failure to Register Motor Vehicle 0 4503.111  
    CW M Handheld Mobile Telephone 0 4511.204  
    CX N Failure to Surrender Out-Of-State Driver’s License 0 4507.213  
    CY M Drv On Lft Side Of Roadway 2 4511.30 (A)  
    CZ M Passing In Haz Zone 2 4511.31  
    DB M Drv Thru Safety Zone 2 4511.6  
    DC M Expired License 0 4510.12(C)(2) 7
    DF N CDL Failure to Update Address 0 4506.14(D)  
    DG N Fictitious License Plates 0 4549.08  
    DH M Commit Viol/Distracted 0 4511.991  
    DI N Misrepresentation of Identity or Facts - CDL 0 4507.30  
    DD** N Imminent Hazard 0 4506.16  
    DJ** N Human Trafficking Felony - CDL 0 4506.101  
    DO M Illegal Possession of Drugs 0 2925.11  
    DP M Possess Multiple Licenses 0 4507.02  
    DQ N MC Safety Equip Violation 0 4511.53  
    DR M Improper Op/Riding on MC 0 4511.53  
    DS M Unsafe Vehicle 0 4513.02  
    DT M Vio Hazmat Placard Rqmt 0 4506.16 (B 1-2)  
    DU N Resisting Arrest 0 2921.33  
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