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(A) There is hereby assessed to any person owning or leasing a motor vehicle, trailer or semi-trailer, normally garaged, stored or parked in the Town of Brookneal on January 1 of each year a Town of Brookneal motor vehicle license fee.
(B) Reserved.
(C) The chief of each volunteer fire department and volunteer emergency rescue squad will prepare and certify a list of active members of his department or squad who regularly respond to calls or perform other duties for the department or squad and who reside in the town. The certified list will include the complete name of each individual, his residence address, and the identification number, and description of the car owned or leased by such active member and to be certified for exemption. Each individual so certified will complete the required application form, submit it to his chief who will attach all individual applications to the certified listing and submit to the Treasurer of the town. After reviewing and comparing the certified listing and applications with the personal property tax rolls, the Treasurer will issue an exemption certificate to each certified member without charge. No member of a volunteer rescue squad or volunteer fire department shall be issued an exemption certificate for more than 1 vehicle free of charge.
(D) For state law reference, see VA Code § 46.2-752(A)(4), (A)(5) and (A)(11).
(Ord. passed 9-12-2006)
Cross-reference: For related provisions, see § 70.19(G). For provisions providing that no motor vehicle license shall be issued by the Virginia Department of Motor Vehicles to an owner of a motor vehicle as to which a fee is required to be paid pursuant to this subchapter qualified under the provisions of this subchapter to a waiver of that fee until applicant produces evidence that all currently due and delinquent personal property taxes on the vehicle to be licensed have been paid, see § 70.21(C).
(A) On each and every passenger vehicle and truck there shall be an annual license fee of $25.00; and on each and every motorcycle, with or without a sidecar, a license fee of $9.00.
(B) The amount of the license fee imposed by the town under this subchapter shall not be greater than the amount of the license fee imposed by the Commonwealth on said vehicle.
(C) Transitional provisions effective for 2007 license year only. Notwithstanding the preceding divisions, in order to adjust the amount of the vehicle license fee for the 2007 license year in recognition of the transition from the former April 15, 2007 due date for decals to the new December 5, 2006 due date for vehicle license fees, the vehicle license fee for the 2007 license year only is hereby reduced by 33% such that the fee shall be $10.00 on each and every passenger vehicle and truck, and is hereby reduced by a corresponding 33% on motorcycles and all other motor vehicles, trailers, semitrailers, etc. that are subject to the town license fee. This division shall automatically expire on or before December 5, 2007 and all annual town vehicle license fees for the 2008 license year and thereafter shall be imposed at the full amounts specified in the preceding divisions of this section and such fees shall be payable on or before December 5 of each year, beginning December 5, 2007.
(D) For state law reference, see VA Code § 46.2-752. For state fees, see VA Code § 46.2-694, especially subdivisions (1) through (13) of (A).
(Ord. passed 9-12-2006)
(A) Reserved.
(B) On each trailer or semitrailer: (i) not designed and used for the transportation of passengers on the highways of the Commonwealth and (ii) having a registered gross weight of 1,500 pounds or less, there shall be no license fee assessed by the Town of Brookneal.
(C) In the case of a combination of a truck or tractor truck and a trailer or semi-trailer, each vehicle constituting a part of such combination shall be licensed as a separate vehicle and a separate fee shall be assessed therefor.
(D) On each and every motor vehicle, trailer, or semitrailer upon which well-drilling machinery is attached and which is permanently used solely for transporting such machinery, there shall be a license fee of $18.00.
(E) On each and every bus owned and operated by a person, firm, or corporation: (1) used or intended to be used for transporting persons to and from school; or (2) used exclusively for transportation to and from church school, for the purpose of religious instruction, or to and from church, for the purpose of divine worship, there shall be a license fee of $27.00.
(F) Transitional provisions effective for 2007 license year only. Notwithstanding the preceding subsections, in order to adjust the amount of the vehicle license fee for the 2007 license year in recognition of the transition from the former April 15, 2007 due date for decals to the new December 5, 2006 due date for vehicle license fees, the vehicle license fee for the 2007 license year only is hereby reduced by 33% such that the fee shall be $10.00 on each and every passenger vehicle and truck, and is hereby reduced by a corresponding 33% on motorcycles and all other motor vehicles, trailers, semitrailers, etc. that are subject to the town license fee. This division shall automatically expire on or before December 5, 2007 and all annual town vehicle license fees for the 2008 license year and thereafter shall be imposed at the full amounts specified in the preceding divisions of this section and such fees shall be payable on or before December 5 of each year, beginning December 5, 2007.
(G) For state law reference, see VA Code § 46.2-752. See also VA Code § 46.2-694; VA Code § 46.2-694.1, and VA Code § 46.2-700, and VA Code § 46.2-701.
(Ord. passed 9-12-2006)
(A) The provisions of this subchapter shall not be construed as to impose a license fee upon any motor vehicle, trailer or semitrailer when:
(1) A similar tax or license fee is imposed by another county, city or town wherein such motor vehicle, trailer or semitrailer is normally garaged, stored or parked;
(2) The motor vehicle, trailer or semitrailer is owned by a nonresident of the town and is used exclusively for pleasure or personal transportation and not for hire or for the conduct of any business or occupation other than that set forth in division (A)(3) of this section;
(3) The motor vehicle, trailer or semitrailer is owned by a nonresident and is used for transporting into and within the town for sale in person or by his employees of wood, meats, poultry, fruits, flowers, vegetables, milk, butter, cream or eggs produced or grown by him, and not purchased by him for sale;
(4) The motor vehicle, trailer or semi-trailer is owned by an officer or employee of the Commonwealth of Virginia who is a nonresident of the town and who uses the vehicle in the performance of his duties for the Commonwealth under an agreement for such use;
(5) The motor vehicle, trailer or semi-trailer is kept by a dealer or manufacturer for sale or for sales demonstration; or
(6) The motor vehicle, trailer or semi-trailer is operated by a common carrier of persons or property operating between cities and towns in this Commonwealth and not in intracity transportation or between cities and towns on the one hand and points and places without cities and towns on the other and not in intra-city transportation;
(7) Any vehicle that is exempt under provisions of state law.
(B) Reserved.
(C) Motor vehicles, trailers or semitrailers owned by the Commonwealth, political subdivisions of the Commonwealth, and regional jail authorities created pursuant to VA Code §§ 53.1-95.2 et seq. and used solely for governmental purposes in accordance with the provisions of VA Code § 46.2-750 shall display license plates or decalcomania inscribed either "Official State Use Only" or "Official Local Government Use Only," respectively, and shall be subject to a license fee equal to the cost incurred either by the Commonwealth or by the town, respectively, in the purchase or manufacture of such decalcomania, but which town fee shall, in no event, exceed the fee imposed by the state under VA Code § 46.2-750(A); such licensing requirements shall be subject to exceptions set forth in VA Code § 46.2-750 and VA Code § 46.2-750.1.
(D) One motor vehicle, owned and used personally by any recipient of the Medal of Honor who holds a current state motor vehicle registration card establishing that he has received Medal of Honor state license plates as prescribed and limited in VA Code § 46.2-745 or 1 motor vehicle owned and used personally by the unremarried surviving spouse of such Medal of Honor recipient shall be exempt from the payment of the license fee levied and imposed by this subchapter.
(E) The fire-fighting trucks, trailers or semitrailers on which firefighting apparatus is permanently attached, or other vehicles, when any such vehicle is owned or under exclusive control of a chartered volunteer fire department in this town shall be exempt from payment of the license fee imposed by this subchapter, provided that such vehicles comply with all of the provisions of VA Code § 46.2-649.1:1 and VA Code § 46.2-752(A).
(F) Ambulances or other vehicles owned or used exclusively by chartered volunteer fire departments or volunteer lifesaving or first aid crews or rescue squads in the town, provided any such vehicle is used exclusively as an ambulance or lifesaving and first aid vehicle and is not rented, leased, or lent to any private individual, firm, or corporation, and no charge is made by the organization for the use of the vehicle, shall be exempt from payment of the license fee imposed by this subchapter, provided that such vehicles comply with all of the provisions of VA Code § 46.2-649.1:1 and VA Code § 46.2-752(A).
(G) One vehicle owned or leased, and used personally in the performance of duties by each active member of the volunteer fire departments and volunteer emergency rescue squads who lives in the town is exempt after proper certification as indicated in § 70.16.
(H) One motor vehicle, owned, and used personally by any veteran who holds a current state motor vehicle registration card establishing that he has received a disabled veteran's exemption from the Department of Motor Vehicles, and has been issued a disabled veteran's motor vehicle license plate, as prescribed in VA Code § 46.2-739, or 1 motor vehicle owned and used personally by the unremarried surviving spouse of such disabled veteran shall be exempt from the payment of the license fee levied and imposed by this subchapter.
(I) One passenger vehicle, pickup or panel truck, as defined in VA Code § 46.2-100, owned and used personally by any former prisoner of war who holds a current state motor vehicle registration card establishing that he has received prisoner of war state license plates as prescribed in VA Code § 46.2-746 or 1 motor vehicle owned and used personally by the unremarried surviving spouse of a person eligible to receive such special license plates shall be exempt from the payment of the license fee levied and imposed by this subchapter.
(J) Daily rental vehicles as defined in VA Code § 58.1-2401, the rental of which are subject to the tax imposed by VA Code § 58.1-2402(A)(4), shall be exempt from the payment of the license fee levied and imposed by this subchapter.
(K) Passenger vehicles and pickup or panel trucks, as defined in VA Code § 46.2-100, owned and used personally by a member of the National Guard who has received special metal state license plates pursuant to VA Code § 46.2-744, shall be partially exempt from the payment of the license fee levied and imposed by this subchapter to the extent of 50% of said fee, provided that such reduced town fee shall not exceed the reduced state tax or fee imposed under VA Code § 46.2-744 and VA Code § 46.2-694.
(L) (1) Antique motor vehicles and antique trailers, as defined in VA Code § 46.2-100, registered and licensed by the state in accordance with VA Code § 46.2-730(A) shall be exempt from the payment of the license fee levied under this subchapter, provided that other conditions prescribed herein are met.
(2) In order to qualify for exemption hereunder, an antique motor vehicle and antique trailer registered and licensed under VA Code § 46.2-730 shall not be used for general transportation purposes, including, but not limited to, daily travel to and from the owner's place of employment, but shall only be used:
(a) For participation in club activities, exhibits, tours, parades and similar events; and
(b) On the highways of the Commonwealth for the purpose of testing their operation, obtaining repairs or maintenance, transportation to and from events as described in division (a) of this division, and for occasional pleasure driving not exceeding 250 miles from the residence of the owner.
(M) For state law reference for individual subsections, see as follows: (a)(1)-VA Code § 46.2-752(H) and VA Code § 46.2-755(A)(1); (a)(2)-VA Code § 46.2-755(A)(2); (a)(3)-VA Code § 46.2-755(A)(3); (a)(4)-VA Code § 46.2-755(A)(4); (a)(5)-VA Code § 46.2-755(A)(5); (a)(6)- VA Code § 46.2-755(A)(6); (a)(7)-VA Code § 46.2- 752(A) and VA Code § 46.2-694; (b)-VA Code § 46.2-752(A); (c)-VA Code § 46.2-750(A); (d)-VA Code § 46.2-745; (e) and (f)-VA Code § 46.2-649.1:1 and VA Code § 46.2-752(A), but see also VA Code § 46.2-736 and VA Code § 46.2-735; (g)-VA Code § 46.2-752(A)(4) and (A)(5); (h)-VA Code § 46.2-739 and VA Code § 46.2-755(B); (i)-VA Code § 46.2-746; (j)-VA Code § 46.2-755(C); (k)-VA Code § 46.2-744; and (1)-VA Code § 46.2-730. See also VA Code § 46.2-752(A)(12).
(Ord. passed 9-12-2006)
Statutory reference:
For provisions regarding exemption from personal property taxation of "antique motor vehicles" as defined in VA Code § 46.2-100 which may not be used for general transportation purposes, see VA Code § 58.1-3504(A)(8)
Cross-reference:
For provisions providing that no motor vehicle license shall be issued by the Virginia Department of Motor Vehicles to a person otherwise entitled to a waiver of the local license fee until applicant produces evidence that all currently due and delinquent personal property taxes on the vehicle to be licensed have been paid, see § 70.21(C).
(A) No motor vehicle, trailer or semitrailer shall be licensed by the Department of Motor Vehicles until such applicant for such license has paid all personal property taxes and the license fee assessed hereunder upon the motor vehicle, trailer or semitrailer to be licensed and until the Department of Motor Vehicles has been provided satisfactory evidence by the Treasurer of the Town of Brookneal that any delinquent motor vehicle, trailer or semitrailer personal property taxes or license fees which have been properly assessed or are assessable against the applicant by the town have been paid.
(B) No motor vehicle license shall be issued by the Virginia Department of Motor Vehicles unless the tangible personal property taxes properly assessed or assessable by the town on any tangible personal property used or usable as a dwelling titled by the Virginia Department of Motor Vehicles and owned by the taxpayer have been paid.
(C) No motor vehicle license shall be issued by the Virginia Department of Motor Vehicles to an owner of a motor vehicle as to which a fee is required to be paid pursuant to this subchapter, qualified under the provisions hereof to a waiver of that fee, until the applicant for such license or registration from the Department of Motor Vehicles has produced before the Town of Brookneal Treasurer, or his agent, satisfactory evidence that all personal property taxes upon the motor vehicle licensed have been paid and satisfactory evidence that any delinquent personal property taxes due with respect to the vehicle which have been properly assessed or are assessable against the owner have been paid.
(D) For state law reference, see VA Code § 46.2-752(C) and (A)(12).
(Ord. passed 9-12-2006)
Cross-reference:
For state law provisions regarding payment of taxes on leased property by lessee and requirement that certain information re taxes to be furnished to lessee by lessor, see VA Code § 58.1-3516.2.
For provisions regarding proration of personal property tax, see VA Code § 58.1-3516.
(A) The license year with respect to which the fee required to be paid under this subchapter is assessed shall be January 1 through December 31 of each year. The fee assessed under this subchapter shall be assessed to the owner of each motor vehicle as provided in this subchapter for motor vehicles owned on January 1 of each year. The fee shall be payable on or before December 5 of each year and with respect to any fees not paid at that time there is hereby imposed a $20.00 fee to reimburse the Town of Brookneal for costs associated with administration of the Vehicle Registration Withholding Program with the Commonwealth of Virginia Department of Motor Vehicles (DMV) if a DMV stop order has been issued prior to payment. The fee herein assessed will be based upon ownership of vehicles on fee day, that is, January 1 of each year, and the period for which the license fee is effective shall be January 1 through December 31 of the next ensuing year.
(B) For state law reference, see VA Code § 46.2-752(A).
(C) Editor's note: Transitional provisions effective for 2007 license year only. In order to adjust the amount of the vehicle license fee for the 2007 license year in recognition of the transition from the former April 15, 2007 due date for decals to the new December 5, 2006 due date for vehicle license fees, the vehicle license fee for the 2007 license year only is reduced by 33% such that the fee shall be $10.00 on
each and every passenger vehicle and truck, and is reduced by a corresponding 33% on motorcycles and all other motor vehicles, trailers, semitrailers, etc. that are subject to the town license fee. The transitional provisions in § 70.17(C) and § 70.18(A) of this Code shall automatically expire on or before December 5, 2007 and all annual town vehicle license fees for the 2008 license year and thereafter shall be imposed at the full amounts specified in those sections and such fees shall be payable on or before December 5 of each year, beginning December 5, 2007.
(Ord. passed 9-12-2006)
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