[Code 1991, § 12-47(a)(1)]
There is hereby imposed a license tax of $100 per year upon the owner of each motor vehicle located within the City which does not display a valid state license plate and a valid City license decal, provided that the tax imposed in this section shall not apply to motor vehicles:
A. 
Exempt from the requirements of displaying such plates or decals under the provisions of Code of Virginia, §§ 46.2-662 et seq., 46.2-1554 or 46.2-1555;
B. 
Situated in a public dump or landfill;
C. 
Situated in an automobile graveyard, as defined in Code of Virginia, § 33.1-348;
D. 
In the possession of a licensed junk dealer or licensed motor vehicle dealer;
E. 
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;
F. 
Held or stored by, or at the direction of, any governmental authority;
G. 
Being used in the bona fide restoration of an antique motor vehicle, as defined in Code of Virginia, § 46.2-100;
H. 
Owned by a member of the armed forces on active duty; or
I. 
Regularly stored within a structure.
[Code 1991, § 12-47(a)(2)]
The tax imposed by § 58-81 shall be paid to the City Treasurer, who shall issue a certificate to the owner of such motor vehicle, indicating the type and identification number, if any, of the vehicle. The owner of such motor vehicle shall prominently display such certificate on the motor vehicle itself. The certificate shall be valid until February 15 of the year following the one in which the certificate was procured.
[Code 1991, § 12-47(a)(3)]
The City Manager shall have the authority to make reasonable efforts to determine the ownership of any motor vehicle located within the City that is subject to the license tax imposed by § 58-81. If the ownership of such vehicle can be determined, the City Manager shall provide the owner with written notice by certified mail, return receipt requested, that such owner is liable for the license tax imposed by § 58-81, and giving such person 10 days to obtain and display a valid state license plate and a City license decal on the vehicle. If the owner has not obtained and displayed a valid state license plate and a City license decal on the vehicle within the ten-day period, the City Manager shall so notify the City Treasurer, who shall proceed to collect the license tax imposed by § 58-81.
[Code 1991, § 12-47(a)(4)]
The City Treasurer shall have the authority to seek a civil warrant or utilize any other means allowed by law against any motor vehicle owner who violates the provisions of § 58-81, in order to collect the tax imposed under this division. Upon a determination by the court that a motor vehicle owner has willfully refused or failed, after receipt of notice, to pay the license tax imposed by § 58-81, the court may impose a penalty not to exceed the amount of the tax due.