Pursuant to § 46.2-752 of the Code of Virginia 1950,
as amended, there is hereby levied, assessed and charged an annual
license fee, payable to the Treasurer of the County of Shenandoah,
upon motor vehicles, trailers and semitrailers as hereinafter set
forth.
The license year for the licensing of motor vehicles, trailers
and semitrailers under this article shall commence on January 1 of
each year and shall expire on December 31 of the same calendar year.
The following vehicles are hereby exempt from the license fee:
A. Each active member or active auxiliary member of a County volunteer fire department or volunteer rescue squad who appears as an official member of such organization on its respective departmental roster or roll and who owns and operates a motor vehicle as specified in §
146-55A(1) or
(2) shall be exempt from one County license fee.
B. Each trailer, semitrailer and vehicle without motive power of less
than 1,500 pounds gross volume weight shall be exempt from the purchase
of a County license fee.
C. No County license fee shall be imposed upon any motor vehicle, trailer
or semitrailer as exempted by § 46.2-755 of the Code of
Virginia.
If any incorporated town within the County imposes vehicle license
fees or taxes pursuant to § 46.2-752 of the Code of Virginia,
the residents of such town subject to such fees or taxes shall be
entitled, upon displaying evidence that they have paid the amount
of such fees or taxes, to receive a credit on the license fee imposed
by the County to the extent of the fees or taxes they have paid to
such town, except that if said residents normally keep or garage vehicles
in the County outside of said incorporated towns, then said vehicles
are subject to license fees as provided by this article.
After a motor vehicle, trailer or semitrailer has been assessed
for personal property tax purposes by the Commissioner of the Revenue
or registered with and assessed by the Commissioner of the Revenue
for personal property tax purposes, the Treasurer of Shenandoah County
shall mail the taxpayer a bill for the license fee for the current
and each subsequent year. The license fee shall be listed as a separate
item on each year's annual personal property tax bill, which payment
shall be due on or before June 5 of each year or as indicated on the
tax bill.
It shall be unlawful for any person to operate a motor vehicle,
trailer or semitrailer during any license year established in this
article without having paid the requisite license fee to the Treasurer
of the County of Shenandoah.
B. The Treasurer of the County of Shenandoah may enter into an agreement
with the Commissioner of the Virginia Department of Motor Vehicles
whereby the Commissioner will refuse to issue or renew any vehicle
registration of any applicant therefor who owes to the County any
vehicle license fees or delinquent tangible personal property tax.
This is pursuant to § 46.2-752J of the Code of Virginia.
The revenue derived from all County license fees imposed on
motor vehicles, trailers or semitrailers shall be deposited in the
County general fund for general County purposes.
This article shall take effect on January 1, 2007.