The terms "motor vehicle," "owner" or "operator"
when used in this article shall, for the purpose of this article,
have the meanings respectively ascribed to them in § 46.2-100
of the Code of Virginia, 1950, as amended, which is adopted herein
as far as necessary by this reference, except in those instances where
the context clearly indicates a different meaning.
Every motor vehicle which is normally garaged,
stored or parked in the County or every motor vehicle for which it
cannot be determined where such motor vehicle is normally garaged,
stored or parked and the domicile of the owner or operator thereof
is in the County shall be licensed in the County, except such motor
vehicles which are exempt from this requirement as provided in § 46.2-755
of the Code of Virginia, 1950, as amended.
There is hereby levied and assessed an annual
license tax, fee or charge on all such motor vehicles required to
be licensed in the County in the amount of $25, except motorcycles,
for which the license tax, fee or charge is $10, and except for "antique
motor vehicles," as defined and licensed in Title 46.2 of the Code
of Virginia, 1950, as amended, and as provided for herein, and vehicles
not registered for use on highways, for which there is no annual license
tax, fee or charge, and further except that such license tax, fee
or charge shall in no event be greater than the amount of the license
tax, fee or charge by the commonwealth on such motor vehicles.
In accordance with the Code of Virginia, 1950,
as amended, § 46.2-755, no County license fee shall be imposed
for any one motor vehicle 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 Division
of Motor Vehicles and has been issued a disabled veteran's motor vehicle
license plate as prescribed in the Code of Virginia, 1950, as amended,
§ 46.2-739.
Pursuant to the authority granted by § 46.2-752, Code of Virginia, 1950, as amended, no County license fee shall be imposed for any one motor vehicle owned and used personally by an active member of a Volunteer Fire and/or Rescue Department, which motor vehicle is declared to be in a separate class of property for tangible personal property taxation pursuant to §
155-26 of this Code.
In accordance with the Code of Virginia, 1950,
as amended, § 46.2-755, no County license fee shall be imposed
for any one motor vehicle owned and used personally by any prisoner
of war who holds a current state motor vehicle registration card establishing
that he has received a prisoner of war exemption from the Division
of Motor Vehicles and has been issued a prisoner of war motor vehicle
license plate as prescribed in the Code of Virginia, 1950, as amended,
§ 46.2-746.
The Treasurer shall issue a County license for each motor vehicle upon which the license tax, fee or charge under §
158-9 has been paid, subject to the provisions of §
158-12; provided, however, the Treasurer may issue a County license prior to payment and bill the license tax, fee or charge on the next personal property tax bill for the vehicle. If such license tax, fee or charge is not paid by the due date for such personal property tax, such license shall thereafter be invalid. All license taxes, fees or charges collected by the Treasurer under this article shall be deposited by the Treasurer in the same manner as prescribed for other County funds, and all revenue derived from County license tax, fee or charge shall be applied to general County purposes. The license year for County licenses shall be from the first day of January of each year to the 31st day of December of the year, at which time such license shall expire. The County license tax, fee or charge for a license year shall be prorated as follows: Vehicle license tax, fee or charge shall be $10 for all motor vehicles not required to be licensed prior to November 1 of the license year, except for motorcycles, which license tax, fee or charge shall be $5, and except for vehicles not registered for use on highways, for which there is no license tax, fee or charge.
Pursuant to the Code of Virginia, § 46.2-752K,
as amended, and the Regional Compact for Cross-Jurisdictional Enforcement
of Local Motor Vehicle Licensing Requirements entered into by Frederick
County, the City of Winchester, the Town of Stephens City, the Town
of Middletown, the Town of Berryville, the Town of Boyce, and the
County of Clarke, any owner or operator of a motor vehicle or any
other person required by law to obtain and display a valid local license
by any jurisdiction which has entered into the Regional Compact for
Cross-Jurisdictional Enforcement of Local Motor Vehicle Licensing
Requirements (participating jurisdiction) must display any such license
while a motor vehicle upon which such license is required to be displayed
is operated or parked (public street) within the boundaries of this
jurisdiction.