(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).