[Adopted 9-20-2006]
The title of this article is the "County of Amelia Motor Vehicle
License Tax Ordinance."
A.
Pursuant to § 46.2-752 of the Code of Virginia 1950, as amended, there is hereby imposed a license tax upon the owner of every motor vehicle, trailer or semitrailer normally garaged, stored or parked in the County of Amelia and for which a license is required by the Commonwealth of Virginia, except as may be exempt under the provisions of § 272-4 hereof.
No license tax shall be imposed upon any motor vehicle, trailer
or semitrailer when:
A.
The motor vehicle, trailer or semitrailer is owned by a nonresident of the County of Amelia 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 B of this section;
B.
The motor vehicle, trailer or semitrailer is owned by a nonresident
of the County of Amelia and is used for transporting into and within
the County of Amelia for sale, in person or by his/her employees,
wood, meats, poultry, fruits, flowers, vegetables, milk, butter, cream
or eggs produced or grown by him/her, and not purchased by him/her
for sale;
C.
The motor vehicle, trailer or semitrailer is owned by an officer
or employee of the Commonwealth of Virginia who is a nonresident of
the County of Amelia and who uses the vehicle in the performance of
his/her duties for the commonwealth under an agreement for such use;
D.
The motor vehicle, trailer or semitrailer is kept by a dealer or
manufacturer for sale or for sales demonstration;
E.
The motor vehicle, trailer or semitrailer is operated by a common
carrier of persons or property operating between cities and towns
in the commonwealth or between cities and towns and points or places
outside of such cities or towns, and not intracity transportation;
F.
A similar tax or license fee is imposed by the County, city or town
wherein such motor vehicle, trailer or semitrailer is normally garaged,
stored, or parked;
G.
Any one motor vehicle is owned and is used personally by a veteran
who holds a current state motor vehicle registration card establishing
that he/she has received a disabled veterans exemption from the Department
of Motor Vehicles and has been issued a disabled veteran's license
plate, or in the absence of holding a disabled veteran's license plate,
exemption to this County license tax may be obtained by application
to the Commissioner of the Revenue accompanied by a certification
from the U.S. Veterans Administration that the veteran has been designated
a disabled veteran as defined under § 46.2-100 of the Code
of Virginia 1950, as amended, and that his/her disability is service
connected;
State law references: §§ 46.2-739 and
46.2-752, Code of Virginia.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
H.
Any one passenger vehicle, pickup or panel truck owned by and personally
used by a person who was a prisoner of the enemy in any war, was honorably
discharged, is not currently a member of the armed forces, and was
issued by the Commissioner appropriately designated license plates;
I.
Any one passenger vehicle, pickup, or panel truck owned by and personally
used by a person who was awarded the Medal of Honor and was issued
by the Commissioner appropriately designated license plates;
J.
Any one passenger vehicle, pickup or panel truck owned by and personally
used by a person who is a member of the County of Amelia Rescue Squad
or a member of any branch of the County of Amelia Volunteer Fire Department
who has received certification and approval under the standards established
by the respective departments and whose exemption from the County
licensing has been approved by the County of Amelia Board of Supervisors;
K.
Motor vehicles, trailers and semitrailers owned by the commonwealth
or by the County of Amelia used purely for state or County purposes
and which have had license plates issued for public use;
L.
Motor vehicles, trailers or semitrailers exempt from state registration
and licensing due to their being used exclusively for agricultural,
horticultural, sawmill, or mining purposes as defined therein, within
a distance of 10 miles from point to point;
M.
Firefighting trucks, trailers, semitrailers upon which there is permanently
attached firefighting apparatus, ambulances, or other vehicles used
exclusively for life-saving, firefighting, or first-aid by the County
of Amelia Rescue Squad or Volunteer Fire Department;
N.
Farm tractors, road rollers, and road machinery used for highway
purposes;
O.
Any serviceman who is on active duty and provides evidence to the
Commissioner of the Revenue that he/she is a nonresident or nondomiciliary
of the County of Amelia and that the motor vehicle is titled in the
name of a serviceman (Servicemembers Civil Relief Act, 50 U.S.C. § 3901
et seq.);
P.
Any motor vehicles classified by the Commissioner of the Department
of Motor Vehicles as antique and which are not required by DMV to
be submitted for state inspection.
A.
For 2006, the motor vehicle, trailer or semitrailer license tax year
which commenced on April 15, 2006, shall end on April 14, 2007.
B.
For 2007, the motor vehicle, trailer or semitrailer license tax year
shall commence on April 15, 2007, and end on December 4, 2007.
C.
For 2008 and subsequent years: For 2008, the motor vehicle, trailer
or semitrailer license tax year shall commence on December 5, 2007,
and end on December 4, 2008, and subsequent years following the same
twelve-month cycle.
A.
There is hereby imposed a license tax on all motor vehicles to which this article is applicable, as defined in §§ 272-3 and 272-4 of this article, in the following amounts:
(1)
$25 per annum for most motor vehicles.
(2)
$25 per annum for a motor home or a trailer or semitrailer used as
living quarters for human beings.
(3)
$25 per annum for any bus: school, church, public, or private.
(4)
$10 per annum for motorcycles, motor scooters, and other motor vehicles
of similar designs.
(5)
$10 per annum for a passenger vehicle, pickup or panel truck of a
member of the armed services.
(6)
$10 per annum for trailers and semitrailers weighing over 1,500 pounds.
(7)
$6.50 per annum for trailers and semitrailers weighing 1,500 pounds
or less.
(8)
$6.50 per annum for a one- or two-wheel trailer of a cradle, flatbed,
or open pickup type which has a body width not greater than the width
of the motor vehicle to which it is to be attached at any time of
operation, and which is pulled or towed by a passenger car, station
wagon, pickup or panel truck, having an actual gross vehicle weight
not exceeding 5,000 pounds, and which is used for carrying property
not exceeding 1,500 pounds at any one time.
(9)
$6.50 per annum for all trailers designed exclusively to transport
boats.
(10)
$25 per annum for any motor vehicle, trailer or semitrailer
upon which well-drilling machinery is attached and is permanently
used for transporting such machinery.
(11)
$25 per annum for specialized mobile equipment, which is a self-propelled
motor vehicle manufactured for a specific purpose, other than for
the transportation of passengers or property, which will be used on
job site. Its movement on a highway is incidental to the purpose for
which it is designed, and it can sustain highway speed of 40 m.p.h.
or more.
(12)
$25 per annum for a farm motor vehicle required to be licensed
to operate on the public roads and highways of the Commonwealth of
Virginia, whose gross weight is over 7,500 pounds, whose use is exclusively
for farm use and which have specially issued license plates from the
DMV of this vehicle.
(13)
In the event that the rate imposed on any motor vehicle, trailer
or semitrailer by this section is in excess of that imposed on the
same motor vehicle, trailer or semitrailer by the commonwealth, the
tax imposed on that motor vehicle, trailer or semitrailer shall be
equal to that imposed by the commonwealth.
B.
All license taxes shall be paid to the Commissioner of the Revenue of the County of Amelia and deposited by the Commissioner of the Revenue into the general fund, except for $5 from the license tax on vehicles in Subsection A(1), (2), (3), (10), (11), and (12) above which shall be placed in a separate account for secondary road improvements.[1]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
[1]
Editor's Note: Original Sec. 6, Treasurer to issue permanent
license decal: display required, of the 2006 Motor Vehicle License
Tax Ordinance, which immediately followed this section, was repealed
7-21-2021.
No motor vehicle, trailer or semitrailer shall be licensed in
the County of Amelia unless and until the applicant for such license
shall have produced satisfactory evidence:
[Amended 10-17-2007; 7-21-2021]
The full amount of the annual license tax herein prescribed
shall be due until paid, regardless of when during the vehicle tax
year the motor vehicle, trailer or semitrailer becomes subject to
the license tax. There shall be no proration of the license tax to
account for any fraction of the license tax year that a vehicle, trailer
or semitrailer was not located in the County.
[Amended 10-17-2007; 7-21-2021]
No refund shall be payable to a person when that person disposes
of the motor vehicle, trailer or semitrailer for which the vehicle
license tax has been paid.[1]
[1]
Editor's Note: Original Sec. 10, Permissible transfer of license
decal, Sec. 11, Replacement of lost or mutilated license decals, and
Sec. 12, Prohibited uses of license decal, of the 2006 Motor Vehicle
License Tax Ordinance, which immediately followed this section, were
repealed 7-21-2021.
Every person who violates any provision of this article shall
be guilty of a Class 4 misdemeanor and, upon conviction, each violation
shall be punished as a Class 4 misdemeanor. Any violation of this
article may not be discharged by payment of the fine except upon presentation
of satisfactory evidence that the required license has been obtained.
If any part or parts, section, subsection, sentence, clause,
or phrase of this article is for any reason declared void or unconstitutional,
such decision shall not affect the validity of the remaining portions
of this article, which shall remain in full force and effect as if
this article has been passed with the affected part or parts, section,
subsection, sentence, clause, or phrase hereof eliminated; and this
governing body now declares that it would have passed this article
if such unconstitutional part or parts, section, subsection, sentence,
clause, or phrase had not been included herein.
Unless a provision explicitly states otherwise, the following
terms and phrases as used in this article shall have the meaning herein
designated.
The Army, Navy, Marines, Air Force, National Guard whose members are on active duty and members of the Reserves who are on active reserve, which means they are subject to being called to active duty to the Army, Navy, Marines, Air Force, or National Guard Unit and are not covered under the exceptions in § 272-4O.
The weight of the vehicle plus the carrying capacity of that
vehicle.
Any mode of transportation that will be placed upon the highways
of the commonwealth that the Virginia Department of Motor Vehicles
requires to have a title issued for that vehicle.
When the weight of any vehicle is used, that means the gross
weight of that vehicle.
The provisions of this article shall become effective on September
20, 2006. All previous County Motor Vehicle License Tax Ordinances
are hereby rescinded.
