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(A) License tax payment prerequisite to driving motor vehicle on highways in the county. No motor vehicle subject to a license tax under this section shall be driven on any of the highways of the county unless the requisite license has been paid.
(B) Levy of license tax.
(1) There is hereby imposed, subject to the limitations provided in VA Code §§ 46.2-752 and 46.2-755, an annual license tax on each motor vehicle including, but not limited to, automobiles, trucks, motorcycles, and motor homes within this county, outside the incorporated towns, owned by a resident of the county, regularly housed or stored in the county, and used or intended to be regularly operated upon the public streets or highways in the county as herein otherwise specifically provided. The provisions of this section shall apply to those persons required to pay a state license tax under the provisions of the State Motor Vehicle Code, VA Code Title 46.2, and shall not apply to persons exempt under provisions of statutes of the state from payment of license tax upon motor vehicles, and also shall not apply to any person who does not actually reside in the county in the conduct of his or her business, occupation, or profession, or who is exempt from the payment of such license tax under the provisions of VA Code § 46.2-755, but shall apply to owners of vehicles which are regularly parked, garaged, and used in the conduct of the business, occupation, or profession in the county though the owner thereof resides or is domiciled outside the county. The word RESIDE, as used in this section, shall be construed to mean having a place of abode in the county, irrespective of the intention of any person to return to some residence outside of the county at some future time.
(2) Furthermore, any vehicle that is being taxed as personal property in the county by the Commissioner of the Revenue shall be subject also to the motor vehicle license tax.
(C) Amount of license tax.
(1) Each motor vehicle shall be classified and shall be assessed as follows:
(a) Each and every automobile, bus, or truck (combination tractor truck, trailer, or semitrailer shall be considered as a single unit), a license of $32.50 per annum; and
(b) Each and every motorcycle, motor scooter, or vehicle of like design, a license tax of $18 per annum.
(2) (a) The following vehicles are exempt from the license tax: vehicles owned by volunteer fire departments; and one vehicle owned by active members of volunteer fire departments.
(b) In the case of active members of volunteer fire departments, application for exemption from the license tax shall be accompanied by a written statement of the owner’s active membership. The chief administrative officer of each volunteer fire department shall send to the Treasurer of the county a verified list of active members by August 1 of each year in order for a member to qualify for the succeeding year. No member shall be exempted from the payment of the license tax for more than one vehicle.
(D) License tax year. The license tax year shall begin on January 1 and end on December 31 of each year.
(E) Application for license; date of payment. Every person whose duty it is to comply with the provisions of this section, upon payment of required tax, and upon specific request shall be issued as evidence a receipt showing payment of the applicable license. The required tax hereunder shall be paid on or before December 5 of each year for the following tax year.
(F) Payment of personal property taxes prerequisite to issuance to license. No motor vehicle shall be locally licensed until the applicant for such license has produced evidence satisfactory to the Treasurer of the county that all personal property taxes of the county upon the motor vehicle to be licensed and any other delinquent motor vehicle personal property taxes properly assessed or assessable against the applicant by the county have been paid.
(G) Refund of license tax. There shall be no refund of this tax for vehicles sold or otherwise disposed of during the tax year.
(H) Tax paid into General Fund. All motor vehicle taxes and taxes collected under the provisions of this section shall be paid to the Treasurer of the county and shall be credited to the General Fund and deposited by the Treasurer in the same manner as that prescribed for other county funds.
(Ord. passed 9-14-2009) Penalty, see § 32.999