[Adopted 8-13-1986 (Ch. 35 of the 1978 Code)]
[Amended 11-11-1996]
The Town of Hillsville hereby imposes a license
tax in an amount not to exceed $100 annually upon the owners of motor
vehicles which do not display current license plates unless exempted
under §§ 46.2-622 et seq., 46.2-1554 and 46.2-1555
and 46.1-120 of the Virginia Motor Vehicle Code and are not in a public
dump, in an automobile graveyard, as defined by § 33.1-348,
or in the possession of a licensed junk dealer or licensed motor vehicle
dealer.
A.
This Article shall not apply to any vehicles stored
on private property for a period not in excess of 60 days for the
purpose of removing parts for the repair of another vehicle.
B.
Nothing in this article 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.
C.
The following vehicles shall also be exempted from
this article: vehicles stored in such a manner so as to be screened
from public view and vehicles stored under a preformed opaque car
cover.
