[Adopted 10-1-1990; amended in its entirety 2-2-2015]
There is hereby levied and assessed an annual tax on all motor
vehicles, trailers and semi-trailers (collectively hereafter referred
to as a "vehicle") normally garaged, stored or parked in Rappahannock
County during any calendar year, if the vehicle is registered and
licensed for highway use. There shall be a rebuttable presumption
that a vehicle is normally garaged, stored or parked in Rappahannock
County for a particular calendar year if that vehicle is subject to
personal property tax in Rappahannock County for that calendar year.
If it cannot be determined where the vehicle is normally garaged,
stored or parked, the situs for taxation shall be the domicile of
the owner.
The County sticker or decal heretofore required under the County's
previous motor vehicle license tax ordinance is no longer required,
and will not be issued by the County, and need not be displayed on
and after May 1, 2015.
The tax year, for purposes of the tax hereby levied and assessed,
shall be a calendar year, provided, in the first year this tax is
imposed, to wit: 2015, the tax year shall run from May 1, 2015, through
December 31, 2015.
The amount of the tax provided for by this article on a particular
vehicle for a calendar year shall not exceed the annual registration
fee imposed by the commonwealth on that vehicle, and shall be set
annually by the Board of Supervisors at the same time the tax rate
is set for personal property. Different amounts of tax may be set
as between vehicles, trailers and semi-trailers, provided those amounts
shall not be based upon the value of the vehicle but shall be a fixed
amount per vehicle. The amount of tax shall be billed with the personal
property tax bill and shall be due and payable in full at the same
time as the personal property tax. The tax so assessed, levied and
set shall be for the calendar year in which the amount of tax is set.
No vehicle shall be subject to taxation under the provisions
of this article in more than one jurisdiction. Furthermore, no person
who has purchased a local vehicle license, decal, or sticker for a
vehicle in one county, city, or town and then moves to and garages
his vehicle in Rappahannock County shall be required to pay the tax
provided by this article until the expiration date of the local license,
decal, or sticker issued by the county, city, or town from which he/she
moved.
Upon request of a taxpayer who has received a bill for the tax
imposed by this article, the Treasurer shall determine whether that
taxpayer, or a particular vehicle, is subject to said tax. Any person
claiming he/she, or his/her vehicle, is not subject to this tax shall
have the burden of proving same to the satisfaction of the Treasurer.
A vehicle/owner shall be exempt from this tax when:
A.
A similar tax or fee is imposed by the county, city, or town wherein
the vehicle is normally garaged, stored or parked;
B.
The vehicle is owned by a nonresident of Rappahannock County and is used exclusively for pleasure or personal transportation and not for hire or for the conduct of any business or occupation other than that set forth in Subsection C of this section;
C.
The vehicle is owned by a nonresident and used for transporting into
and within Rappahannock County, for sale in person or by his employees,
wood, meats, poultry, fruits, flowers, vegetables, milk, butter, cream,
or eggs produced or grown by him, and not purchased by him for sale;
D.
The vehicle is owned by an officer or employee of the Commonwealth
who is a nonresident and who uses the vehicle in the performance of
his duties for the commonwealth under an agreement for such use;
E.
The vehicle is kept by a dealer or manufacturer for sale or for sales
demonstration;
F.
The vehicle is operated by a common carrier of persons or property
operating between cities and towns in the commonwealth and not in
intracity transportation or between cities and towns on the one hand
and points and places outside cities and towns on the other and not
in intracity transportation. A common carrier of persons or property
includes any person who undertakes, whether directly or by lease or
any other arrangement, to transport passengers or household goods
for the general public by motor vehicle for compensation over the
highways of the commonwealth, whether over regular or irregular routes,
that has obtained the required certificate from the Department of
Motor Vehicles pursuant to Code of Virginia, § 46.2-2075
or § 46.2-2150;
G.
The vehicle has been reconstructed or specially constructed for historic
or hobby purposes and displays a special license plate pursuant to
Code of Virginia, § 46.2-734;
H.
The vehicle has been issued and displays valid antique license plates
in accordance with Code of Virginia, § 46.2-730;
I.
The vehicle is owned and used personally by any veteran who holds
a current state motor vehicle registration card establishing that
he has received a disabled veteran's exemption from the Department
and has been issued a disabled veteran's motor vehicle license plate
as prescribed in Code of Virginia, § 46.2-739. This applies
to only one vehicle per veteran;
J.
The vehicle is a daily rental vehicle, as defined in Code of Virginia,
§ 58.1-1735, the rental of which is subject to the tax imposed
by Subsection A(2) of Code of Virginia, § 58.1-1736.
If the tax provided for in this article is not paid in full
when due, there shall be imposed a penalty of 10% of the tax due,
which penalty shall be added to the tax and the sum shall bear interest
at the rate of 10% per year beginning the day after it becomes due.
Interest at the same rate shall be paid by the County to the taxpayer
on any taxes collected but found to be erroneously assessed, provided
such interest exceeds $10.
This article, and the tax imposed hereby, shall not become effective until May 1, 2015. Until that time, Article X of Chapter 151 of the Rappahannock County Code as it is now written shall remain in effect. On May 1, 2015, the language in this article shall amend and entirely replace the then existing language in said Article X, Chapter 151.
