The provisions of this Article
IV shall not apply to any motor vehicle, trailer or semitrailer which is exempt from license taxes or fees under § 46.2-755 or any other section of the Code of Virginia.
The period for which the license tax shall be imposed on each
motor vehicle is from January 1 of each year to and including the
31st day of December of each succeeding year without apportionment.
The license tax shall become due and payable on or before December
5 of each calendar year and shall be included and separately stated
on the personal property tax bill.
No license shall be issued by the Town Treasurer hereunder unless
and until the applicant for such license shall have produced satisfactory
evidence that all personal property taxes upon the motor vehicle,
trailer or semitrailer to be licensed have been paid which have been
properly assessed or are assessable against the applicant by the Town,
as provided and enabled by § 46.2-752 of the Code of Virginia.
The Town Treasurer is authorized to enter into an agreement
with the Commissioner of the Department of Motor Vehicles whereby
the Commissioner will refuse to issue or renew any vehicle registration
of any applicant therefor who owes to the Town any local vehicle license
fees. If any charge is assessed to the Town by the Department of Motor
Vehicles to cover the costs of enforcement actions, the Town Treasurer
may add the cost of this fee to the delinquent tax bill.
The Town Treasurer is hereby authorized to assess an administrative
fee in the amount of $10 to cover the administrative costs for unpaid
license taxes and shall assess applicable interest on the unpaid license
tax.
It shall be unlawful for any owner or operator of a motor vehicle,
trailer or semitrailer to fail to obtain a valid local license by
this article. Law enforcement officers may issue citations, summonses
or warrants for violations. A violation of this article shall constitute
a Class 4 misdemeanor.