(A) Every person who shall own or lease a motor vehicle, trailer or semitrailer normally garaged, stored or parked in the town shall pay an annual town license fee for such vehicle, trailer or semi-trailer as required herein.
(B) Reserved.
(C) The situs for the imposition of licensing fees under this subchapter shall in all cases, except as hereinafter provided, be the locality in which the motor vehicle, trailer, or semitrailer is normally garaged, stored, or parked. If it cannot be determined where the personal property is normally garaged, stored, or parked, the situs shall be the domicile of its owner. In the event the owner of the motor vehicle is a full-time student attending an institution of higher education, the situs shall be the domicile of such student, provided the student has presented sufficient evidence that he has paid a personal property tax on the motor vehicle in his domicile.
(D) Reserved.
(E) Reserved.
(F) The license fee imposed by this section shall not apply to any vehicle personally owned or leased, in whole or in part, by a member of the armed services of the United States on active duty. For the purposes of this section "the armed services of the United States" includes active duty service with the regular Armed Forces of the United States or the National Guard or other reserve component.
(G) The Town of Brookneal shall not impose any license fee upon any daily rental vehicle, as defined in VA Code § 58.1-2401, the rental of which is subject to the tax imposed by VA Code § 58.1-2402(A)(4).
(H) The Town of Brookneal shall not impose a license fee upon any new resident of the town, previously a resident of Campbell County, who has previously paid a license fee for the same tax year to Campbell County.
(I) For state law reference, see VA Code § 46.2-752(A) and (I), and VA Code § 46.2-755(C). But see also VA Code §§ 46.2-656, 46.2-657, and 46.2-662. See also VA Code § 46.2-221.4.
(Ord. passed 9-12-2006)