4921.20 No additional tax paid by city transit company.
4921.20 No additional tax paid by city transit company.
A city transit company engaged principally in the transportation of persons within the territorial limits of a municipal corporation, or within municipal corporations contiguous to each other, which becomes a motor transportation company under sections 4921.02 to 4921.32, inclusive, of the Revised Code, by reason of extensions of its operations outside such municipal corporations, which transportation is incidental to and operated in connection with such municipal transportation service, may, as to any motor-propelled vehicle used in such incidental service upon which the tax imposed by section 4921.18 of the Revised Code has been paid, substitute therefor, or replace the same with, a motor-propelled vehicle seating the same or a less number of passengers without payment of an additional tax upon such vehicle during the current tax year. As used in this section, “city transit company” does not include a taxicab company or private motor carrier as defined in section 4923.02 of the Revised Code.
Effective Date: 10-01-1953