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.
Limiting motor vehicle parking tax rate
Ohio Rev. Code Ann. § 715.09, under Chapter 715 | General Powers.
Ohio Rev. Code Ann. § 715.09