(a) A license tax of one hundred dollars ($100.00) annually shall be imposed upon the owners of motor vehicles that do not display current Virginia license plates and that are not exempted from the requirements of displaying such license plates under the provisions of Article 6 (§ 46.2-662 et seq.) of Chapter 6 of Title 46.2, §§ 46.2-1554 and 46.2-1555, are not in a public dump, in an “automobile graveyard” as defined in § 33.2-804, or in the possession of a licensed junk dealer or licensed motor vehicle dealer. Nothing in this section shall be applicable to any vehicle being held or stored by or at the direction of any governmental authority, to any vehicle owned by a member of the armed forces on active duty or to any vehicle regularly stored within a structure. Such ordinance shall exempt from such tax any vehicle being held or stored on private property for the purpose of restoration or repair or for removing parts for the repair of another vehicle.
(b) The tax authorized under this section shall be assessed, billed, and collected under the same schedule and using the same process as the assessment and billing of personal property taxes; except that, the license tax authorized by this section shall be a flat tax, not otherwise subject to proration. The entire $100 flat tax shall be charged for any year, or for any part of a year, in which the vehicle has been determined to have taxable situs in Loudoun County and in which the vehicle does not otherwise display required Virginia license plates in accordance with Title 46.2 of the Va. Code. No refund or proration of this tax shall occur in the year in which a vehicle comes into compliance and first registers the vehicle with the Virginia Department of Motor Vehicles and displays a current Virginia license plate.
(Ord. 19-08. Passed 4-10-19.)