(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)