(A) This section is enacted pursuant to authority contained in VA Code § 46.2-752, as amended.
(B) (1) There is hereby assessed and levied a license tax fee of $33 per year upon motor vehicles normally garaged, stored or parked in Northampton County and used upon the public roadways of Northampton County, Virginia, which the motor vehicle is not otherwise exempted hereby; provided, however, that the amount of such license tax fee shall not be greater than the amount of the license tax imposed by the Commonwealth on any such motor vehicle.
(2) There is hereby assessed and levied a license tax fee of $18 per year upon every trailer, including but not limited to boat trailers, utility trailers, horse trailers, camper trailers, and homemade trailers, normally garaged, stored or parked in Northampton County and used upon the public roadways of Northampton County, Virginia, which said trailer is not otherwise exempted hereby; provided, however, that the amount of such license tax fee shall not be greater than the amount of the license tax imposed by the Commonwealth on such trailer.
(3) License tax fees assessed as described in divisions (B)(1) and (2) of this section are non-refundable and not transferable from one vehicle to another.
(C) The imposition of this license fee and tax shall not apply to the following:
(1) Motor vehicles of owners who are required to pay a similar license fee and tax imposed by a county, city or town not located in Northampton County, provided that the owner is a resident of the other county, city or town.
(2) Motor vehicles owned by a nonresident of Northampton County and 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 (C)(3) of this section.
(3) Motor vehicles owned by a nonresident of Northampton County and used for transporting into and within Northampton County, for sale in person or by the employees of the owner, of wood, meats, poultry, fruits, flowers, vegetables, milk, butter, cream or eggs produced or grown by such owner, and not purchased by the owner for sale.
(4) Motor vehicles owned by an officer or employee of the Commonwealth of Virginia who is a nonresident of Northampton County and who uses the vehicle owned by him or her in the performance of his or her duties for the Commonwealth under an agreement for such use.
(5) Motor vehicles kept by a dealer or manufacturer for sale or for sales demonstration.
(6) Motor vehicles 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 intracity transportation.
(7) Motor vehicles, trailers, or semi-trailers which are inoperable and unlicensed pursuant to VA Code § 46.2-734.
(8) Motor vehicles which are daily rental vehicles, 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.
(9) Motor vehicles owned and used personally by either:
(a) Any veteran who holds a current state motor vehicle registration card establishing that he or she has received a disabled veteran’s exemption from the Virginia 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
(b) Qualified disabled veteran (limit of one vehicle) pursuant to VA Code § 58.1-3506A(19) and B.
Satisfactory evidence that all personal property taxes owed upon such motor vehicle have been paid in a timely manner must be provided to the County Treasurer prior to exemption of any motor vehicle license tax under this division.
(10) Vehicles owned solely by members of the county’s volunteer fire departments and volunteer rescue squads as defined under an incentive-based performance measurement program as adopted by the Northampton County Board of Supervisors. No member shall be exempted from the payment of the license tax for more than one vehicle.
(11) Vehicles issued antique license plates in accordance with VA Code § 46.2-730.
(D) If any incorporated town located in Northampton County imposes license fees and taxes under VA Code § 46.2-752, upon motor vehicles of owners resident in such town, then the owner of any such vehicles subject to such fees and taxes shall be entitled, upon such owner displaying evidence that he or she has paid the amount of such fees and taxes, to receive a credit on the license fees or taxes imposed by Northampton County under this section to the extent of the fees or taxes he or she has paid to such incorporated town.
(E) For the purpose of this section, the license year shall extend from January 1, beginning with the year 2009, and extend through December 31 of the next succeeding calendar year.
(F) After a motor vehicle or trailer has been assessed for personal property tax purposes by the Commissioner of the Revenue, or registered with and assessed by the Commissioner of the Revenue for personal property tax purposes, the County Treasurer shall mail the taxpayer a bill for the license fee for the current and each subsequent year. The license tax fee shall be listed as a separate item on each year’s annual and supplemental personal property tax bills, which payment shall be due on or before December 5 or as indicated on the tax bill. Failure to pay the license tax fee by December 5, or by whatever date is indicated on the tax bill, will result in a penalty fee of $5 per motor vehicle or trailer.
(G) The revenue derived from the tax levied hereunder shall be paid into the General Revenue Fund of Northampton County and applied to general county purposes.
(H) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
MOTOR VEHICLE. Every vehicle which is self-propelled or designed for self-propulsion, together with trailers and semi-trailers.
OWNER. A person who holds a legal title of a vehicle.
VEHICLE. Every device in, upon or by which any person or property is or may be transported or drawn upon a highway, except devices moved by human power or used exclusively upon stationary rails or tracks.
(Ord. passed 10-9-2007; Am. Ord. passed 8-11-2009; Am. Ord. passed 6-14-2011; Am. Ord. passed 8-12-2014)