[Adopted 5-22-2007, effective 7-1-2007[1]]
[1]
Editor's Note: This ordinance also repealed
former Art. X, Motor Vehicle License Tax, adopted 5-14-1984, as amended.
This article imposes and levies an annual motor
vehicle license registration fee to provide for the operation of the
County government, payment of the County debt and other County purposes.
This article is adopted pursuant to the authority
granted by §§ 46.2-752 and 46.2-755 of the Code of
Virginia of 1950, as amended.
This article is entitled “An Ordinance
to Provide for an Annual Motor Vehicle License Registration Fee”
and shall be known and designated as the “Motor Vehicle License
Registration Fee Ordinance.”
For the purpose of this article, certain words
and terms used herein shall be interpreted or defined as follows:
Mathews County, Virginia.
Exempt from the motor vehicle license registration fee according
to the provisions of this article.
Every natural person, firm, partnership, association or corporation.
The Treasurer of the County of Mathews or his/her duly authorized
deputies or agents.
The County hereby levies and assesses a license
registration fee on every motor vehicle, including, but not limited
to, automobiles and trucks having a situs pursuant to § 58.1-3511,
Code of Virginia, except:
A.
Vehicles used by a dealer or manufacturer for sales
purposes.
B.
Vehicles used as common carriers of persons or property
operated between cities or towns in this state, and not in intracity
transportation, or between cities or towns on the one hand and points
and places outside the cities and towns on the other and not in intracity
operations.
C.
Vehicles used by active members of each volunteer
fire department and volunteer rescue squad of the County; provided,
however, that the chief officer of each volunteer rescue squad and
volunteer fire department shall provide each year under oath a list
of the active members of said volunteer fire department and volunteer
rescue squad to the Treasurer on or before the first day of July of
each year. However, the exception shall apply to no more than one
vehicle.
D.
Vehicles owned by former members of volunteer rescue
squads and former members of volunteer fire departments having at
least 10 years of service in the County. However, the exception shall
apply to no more than one vehicle.
[Amended 4-22-2008]
The cost of the license registration fee required
by this article shall be $25; except $10 for motorcycles and similar
two-wheel vehicles. The license registration fee shall be paid to
the Mathews County Treasurer. Purchasers of new or used vehicles shall
be billed for such fee on the supplemental bill for each vehicle as
may be required.
Upon receipt of an application on a form prescribed
by the Treasurer, the Treasurer may recognize owners of antique motor
vehicles as defined in Code of Virginia § 46.2-100, as amended.
There shall be a one-time license registration fee of $5 for the antique
motor vehicle while title to the antique vehicle is vested in the
applicant.
The revenue derived from all County motor vehicle
license registration fees shall be applied to general County purposes.
This article is subject to the limitations on
the imposition of such license registration fees by the County as
are set forth in §§ 46.2-663, 46.2-683, 46.2-750, 46.2-753
and 46.2-755 of the Code of Virginia, as amended.
The vehicle registration year shall commence
on January 1 of each year. The annual fee shall be payable December
5 of every year or the billing date subsequent assessments made for
that calendar year. The fee shall be collected as taxes are collected.
The license registration fee shall not be transferable
between persons or vehicles. There shall be no refund of the license
registration fee imposed herein for vehicles sold or otherwise disposed
of during the tax year.
The Treasurer shall, after the due date for
any license registration fee required under this article, collect
the license registration fee in accordance with the provisions of
§ 58.1-3919 of the Code of Virginia and any other applicable
state law. Additionally, the Treasurer shall have the authority to
take any action authorized by § 46.2-752 of the Code of
Virginia.
Any person violating any provisions of this
article shall be guilty of a Class 4 misdemeanor, and trial of all
violations of this article shall be enforced by proceeding before
the General Court of Mathews County, Virginia, or the Juvenile and
Domestic Relations District Court of Mathews County, Virginia, in
the manner and with like right of appeal as provided in misdemeanor
cases, and the Sheriff and all deputies and police officers of Mathews
County and the Commonwealth of Virginia, including those officers
charged with enforcing the games and inland fisheries laws, are hereby
authorized to issue summons in writing to violators of this article
for appearance before said Court. A violation of this article shall
not be discharged by payment of a fine except upon presentation of
satisfactory evidence that the required license registration fee has
been paid.
All fines collected from any person for violating
any provision of this article, upon conviction thereof, shall be credited
to the general fund of the County and deposited by the Treasurer in
the same manner as that prescribed for other County moneys.
