(A) The situs for the imposition of local vehicle licensing fees is in all cases, except as hereinafter provided, the county, city, or town in which the motor vehicle, trailer, or semitrailer is normally garaged, stored, or parked. If it cannot be determined where the personal property is normally garaged, stored, or parked, the situs shall be the domicile of its owner. If the owner of the motor vehicle is a full-time student attending an institution of higher education, the situs shall be the domicile of such student, provided the student has presented sufficient evidence that he or she has paid a personal property tax on the motor vehicle in his or her domicile. The owner of any motor vehicle described in this division (A) shall obtain from the town a license, in the form of a motor vehicle decal, for such motor vehicle.
(B) Application for such license shall be made to the Treasurer of the town or his or her duly appointed agent. Such application shall contain a brief description of the motor vehicle to be licensed, including make and license plate number, together with such other pertinent information as the Treasurer or his or her authorized agent may require. The applicant shall show a valid vehicle registration card, proof of a business licensed by the town, or other documentation deemed necessary for verifying the situs of the vehicle by the Treasurer or his or her authorized agent. Upon payment of the license fee, the Treasurer or his or her authorized agent shall issue a decal for each vehicle for which proper application has been made. The decal shall bear a suitable number and shall be attached to the vehicle in such a manner as to be visible at all times. Such decal shall be affixed to the windshield at a location designated by the Superintendent of the Department of State Police.
(C) Vehicles with Virginia Department of Motor Vehicles issued antique plates shall be exempt from the requirement to obtain from the town a license in the form of a motor vehicle decal.
(1998 Code, § 62-37) (Ord. O-2019-03, passed 2-5-2019; Ord. O-2023-16, passed 12-5-2023)