Pursuant to §§ 46.2-752 and 46.2-755
of the Code of Virginia 1950, as amended, there is hereby imposed
a license tax on each motor vehicle, including but not limited to
automobiles, trucks, motorcycles, and motor homes, regularly housed
or stored in Northumberland County and used or intended to be operated
regularly on the public streets or highways in Northumberland County,
except as herein otherwise specifically provided.
All motor vehicle taxes and fees collected under
the provisions of this article shall be paid to the Treasurer of Northumberland
County and shall be credited to the general fund and deposited by
the Treasurer in the same manner prescribed for other County moneys.
No County motor vehicle license tax or fee on
any motor vehicle, trailer or semitrailer shall be imposed when:
A. The County, city or town in which the vehicle is normally
garaged, stored or parked imposes a similar tax or fee.
B. Exempted by § 46.2-755 of the Code of Virginia.
The following vehicles are exempt from the license
tax:
A. One vehicle owned by each active member of the Northumberland
County Volunteer Fire Departments and Rescue Squads (effective July
1, 1991) and Smith Point Sea Rescue Unit (effective June 9, 1994).
Applications for such licenses shall be accompanied by written evidence
of active membership, in a form acceptable to the Treasurer of Northumberland
County.
B. Vehicles owned by any person serving in the Armed
Forces of the United States while on active duty, upon presentation
of satisfactory identification as such.
C. Any one motor vehicle owned and used personally by
any veteran who holds a current state motor vehicle registration card
establishing that he or she has received a disabled veterans' exemption
from the Department and has been issued a disabled veterans' motor
vehicle license plate as prescribed in § 46.2-739 of the
Code of Virginia 1950, as amended.
D. My vehicle displaying a state antique vehicle license
plate as prescribed in § 46.2-739 of the Code of Virginia.
There shall be no refund of any license tax
paid for any vehicle disposed of or moved out of the county after
January 1 of each year.