Ohio Code § 4921.19

§ 4921.19.

(A) Every for-hire motor carrier operating in this state shall, at the time of the issuance

of a certificate of public convenience and necessity under section 4921.03 of the Revised Code , pay to the public utilities commission, for and on behalf of the treasurer of state,

the following taxes: (1) For each motor vehicle used for transporting persons, thirty dollars; (2) For each commercial tractor, as defined in section 4501.01 of the Revised Code , used for transporting property, thirty dollars; (3) For each other motor vehicle transporting property, twenty dollars. (B) Every for-hire motor carrier operating in this state solely in intrastate commerce

shall, annually between the first day of May and the thirtieth day of June, pay to

the commission, for and on behalf of the treasurer of state, the following taxes: (1) For each motor vehicle used for transporting persons, thirty dollars; (2) For each commercial tractor, as defined in section 4501.01 of the Revised Code , used for transporting property, thirty dollars; (3) For each other motor vehicle transporting property, twenty dollars. (C) After a for-hire motor carrier has paid the applicable taxes under division (A) or

(B) of this section and met all applicable requirements under section 4921.03 or division (C) of section 4921.13 of the Revised Code , the commission shall issue the carrier a tax receipt for each motor vehicle for

which a tax has been paid under this section.  The carrier shall keep the appropriate tax receipt in each motor vehicle operated

by the carrier.  The carrier shall maintain tax receipt records that specify to which motor vehicle

each tax receipt is assigned. (D) A trailer used by a for-hire motor carrier shall not be taxed under this section. (E) The annual tax levied by division (B) of this section does not apply in those cases

where the commission finds that the movement of agricultural commodities or foodstuffs

produced therefrom requires a temporary and seasonal use of vehicular equipment for

a period of not more than ninety days.  In such event, the tax on the vehicular equipment shall be twenty-five per cent

of the annual tax levied by division (B) of this section.  If any vehicular equipment is used in excess of the ninety-day period, the annual

tax levied by this section shall be paid. (F) All taxes levied by division (B) of this section shall be reckoned as from the beginning

of the quarter in which the tax receipt is issued or as from when the use of equipment

under any existing tax receipt began. (G) The fees for unified carrier registration pursuant to section 4921.11 of the Revised Code shall be identical to those established by the unified carrier registration act board

as approved by the federal motor carrier safety administration for each year. (H) The application fee for a certificate for the transportation of household goods issued

pursuant to sections 4921.30 to 4921.38 of the Revised Code shall be based on the certificate holder's gross revenue, in the prior year, for

the intrastate transportation of household goods. (I) The fees and taxes provided under this section shall be in addition to taxes, fees,

and charges fixed and exacted by other sections of the Revised Code, except the assessments

required by section 4905.10 of the Revised Code , but all fees, license fees, annual payments, license taxes, or taxes or other money

exactions, except the general property tax, assessed, charged, fixed, or exacted by

local authorities such as municipal corporations, townships, counties, or other local

boards, or the officers of such subdivisions are illegal and, are superseded by sections

4503.04 and 4905.03 and Chapter 4921. of the Revised Code.  On compliance with sections 4503.04 and 4905.03 and Chapter 4921. of the Revised

Code, all local ordinances, resolutions, bylaws, and rules in force shall cease to

be operative as to the persons in compliance, except that such local subdivisions

may make reasonable local police regulations within their respective boundaries not

inconsistent with sections 4503.04 and 4905.03 and Chapter 4921. of the Revised Code.