The rates established under this section apply to commercial cars and buses that are subject to apportioned rates under the international registration plan.

(A) The rates of annual registration taxes , based on gross vehicle weight or combined gross vehicle weight , for commercial cars that are apportionable are as follows:

(1) For not more than two thousand pounds, one hundred dollars;

(2) For more than two thousand but not more than six thousand pounds, one hundred twenty-five dollars;

(3) For more than six thousand but not more than ten thousand pounds, one hundred forty dollars;

(4) For more than ten thousand but not more than fourteen thousand pounds, one hundred sixty dollars;

(5) For more than fourteen thousand but not more than eighteen thousand pounds, one hundred eighty dollars;

(6) For more than eighteen thousand but not more than twenty-two thousand pounds, two hundred five dollars;

(7) For more than twenty-two thousand but not more than twenty-six thousand pounds, two hundred thirty dollars;

(8) For more than twenty-six thousand but not more than thirty thousand pounds, four hundred ten dollars;

(9) For more than thirty thousand but not more than thirty-four thousand pounds, four hundred seventy-five dollars;

(10) For more than thirty-four thousand but not more than thirty-eight thousand pounds, five hundred thirty-five dollars;

(11) For more than thirty-eight thousand but not more than forty-two thousand pounds, five hundred ninety-five dollars;

(12) For more than forty-two thousand but not more than forty-six thousand pounds, six hundred fifty-five dollars;

(13) For more than forty-six thousand but not more than fifty thousand pounds, seven hundred fifteen dollars;

(14) For more than fifty thousand but not more than fifty-four thousand pounds, seven hundred eighty dollars;

(15) For more than fifty-four thousand but not more than fifty-eight thousand pounds, eight hundred forty dollars;

(16) For more than fifty-eight thousand but not more than sixty-two thousand pounds, nine hundred ten dollars;

(17) For more than sixty-two thousand but not more than sixty-six thousand pounds, nine hundred eighty dollars;

(18) For more than sixty-six thousand but not more than seventy thousand pounds, one thousand fifty dollars;

(19) For more than seventy thousand but not more than seventy-four thousand pounds, one thousand one hundred thirty-five dollars;

(20) For more than seventy-four thousand but not more than seventy-eight thousand pounds, one thousand two hundred fifty-five dollars;

(21) For more than seventy-eight thousand pounds, one thousand three hundred ninety-five dollars .

(B) The rates of annual registration taxes imposed , based on gross vehicle weight or combined gross vehicle weight , for buses that are apportionable are as follows:

(1) For not more than two thousand pounds, forty-six dollars;

(2) For more than two thousand but not more than six thousand pounds, seventy-six dollars;

(3) For more than six thousand but not more than ten thousand pounds, one hundred thirty-six dollars;

(4) For more than ten thousand but not more than fourteen thousand pounds, two hundred sixteen dollars;

(5) For more than fourteen thousand but not more than eighteen thousand pounds, two hundred ninety-six dollars;

(6) For more than eighteen thousand but not more than twenty-two thousand pounds, three hundred seventy-six dollars;

(7) For more than twenty-two thousand but not more than twenty-six thousand pounds, four hundred fifty-six dollars;

(8) For more than twenty-six thousand but not more than thirty thousand pounds, five hundred thirty-six dollars;

(9) For more than thirty thousand but not more than thirty-four thousand pounds, six hundred sixteen dollars ;

(10) For more than thirty-four thousand but not more than thirty-eight thousand pounds, six hundred ninety-six dollars ;

(11) For more than thirty-eight thousand but not more than forty-two thousand pounds, seven hundred seventy-six dollars ;

(12) For more than forty-two thousand but not more than forty-six thousand pounds, eight hundred fifty-six dollars ;

(13) For more than forty-six thousand but not more than fifty thousand pounds, nine hundred seventy-six dollars ;

(14) For more than fifty thousand but not more than fifty-four thousand pounds, one thousand thirty-six dollars ;

(15) For more than fifty-four thousand but not more than fifty-eight thousand pounds, one thousand one hundred twenty-six dollars ;

(16) For more than fifty-eight thousand but not more than sixty-two thousand pounds, one thousand two hundred sixteen dollars ;

(17) For more than sixty-two thousand but not more than sixty-six thousand pounds, one thousand three hundred six dollars ;

(18) For more than sixty-six thousand but not more than seventy thousand pounds, one thousand three hundred ninety-six dollars ;

(19) For more than seventy thousand but not more than seventy-four thousand pounds, one thousand four hundred eighty-six dollars ;

(20) For more than seventy-four thousand but not more than seventy-eight thousand pounds, one thousand five hundred seventy-six dollars ;

(21) For more than seventy-eight thousand pounds, one thousand six hundred sixty-six dollars .

(C)

(1) Applications for the in-state registration of a commercial car or commercial bus under the international registration plan shall be filed with the registrar. The registrar shall use the appropriate amount under division (A) or (B) of this section as the base rate for purposes of determining the registration taxes due to this state in accordance with rules adopted under section 4503.63 of the Revised Code for apportionment purposes.

(2) With regard to a commercial car or commercial bus that is registered in this state and is subject to the international registration plan, the registrar or deputy registrar shall charge a fee equal to the amount established under section 4503.038 of the Revised Code, plus an appropriate amount to cover the cost of postage.

(3) With regard to a commercial car or commercial bus that is registered in this state and is subject to the international registration plan, if an application for registration renewal is not applied for prior to the expiration date of the registration or within thirty days after that date, the registrar or deputy registrar shall collect a fee of ten dollars for the issuance of the vehicle registration. The registrar may waive the fee for good cause shown if the application is accompanied by supporting evidence as the registrar may require.

(D) The registrar of motor vehicles shall take all steps necessary to determine and collect the apportioned registration tax due for vehicles registered in another international registration plan jurisdiction that lists Ohio for apportionment purposes on a uniform mileage schedule. The registration taxes charged shall be determined on the basis of the annual tax otherwise due on the motor vehicle, prorated in accordance with the number of months for which the motor vehicle is registered. The base rate shall be the applicable amount under division (A) or (B) of this section.

Amended by 132nd General Assembly File No. TBD, HB 49, §101.01, eff. 9/29/2017.

Amended by 128th General Assemblych.7, HB 2, §101.01, eff. 7/1/2009.

Effective Date: 07-17-1990 .

Related Legislative Provision: See 132nd General Assembly File No. TBD, HB 26, §745.40.