State Ex Rel. Church of the Nazarene v. Fogo

By the Court.

The single question is whether the motor vehicle used for the purposes alleged is a ‘ ‘ school bus ’ ’ entitled to registration without payment of the annual license tax.

Section 6291, General Code, levies an annual license tax upon the operation of motor vehicles on the public roads and highways of this state.

Section 6295-1, General Code, providing for an exemption, reads in part:

“No school bus as hereinafter defined shall be required to pay the annual license tax provided for in Section 6291 of the General Code. The term ‘school bus’ as used herein shall be construed to mean any…