[Adopted 1-27-1958; amended in its entirety 11-10-2005]
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.
A.
An annual license tax payable to the County Treasurer
is hereby levied, assessed and charged upon all vehicles licensed
by the Commonwealth of Virginia as of January 1.
B.
The license tax year shall begin on January 1 and
end on December 31 of each year.
C.
The required license tax hereunder shall be paid on
or before December 5 of each year.
E.
The County license tax on farm vehicles as defined
in § 46.2-698 shall be 1/2 the annual fee.
F.
No County license tax, however, shall exceed the license
tax charged by the Virginia Department of Motor Vehicles (DMV). With
verification from the DMV of the fee paid, the County Treasurer shall
charge the DMV fee if less than the standard County tax charged for
the type of motor vehicle.
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.
A.
All persons residing in Northumberland County or who
have vehicles normally kept or garaged in the County which are licensed
by the Commonwealth of Virginia are subject to the provisions of this
article.
B.
The use of the word "reside" in this section shall
be construed to mean having a place of abode in Northumberland County
irrespective of the intention of any person to return to some residence
outside of Northumberland County at some future time.
No County motor vehicle license tax or fee on
any motor vehicle, trailer or semitrailer shall be imposed when:
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.
A.
No person shall operate a motor vehicle subject to
the license tax imposed in this article unless the requisite license
tax has been paid. Failure to pay the license tax shall constitute
a violation of this article, whether or not the vehicle is in actual
operation or on a public road or street.
B.
This chapter authorizes state and local law enforcement
officers to issue citations, summons, parking tickets or uniform traffic
summons for violations of this article.
C.
A violation of this article by the registered owner
of the vehicle may not be discharged by payment of a fine, except
upon presentation of satisfactory evidence that the required license
tax has been paid.
D.
Violation of this article shall be a Class 4 misdemeanor.
