[Adopted 10-1-1990; amended in its entirety 2-2-2015]
There is hereby levied and assessed an annual tax on all motor vehicles, trailers and semi-trailers (collectively hereafter referred to as a "vehicle") normally garaged, stored or parked in Rappahannock County during any calendar year, if the vehicle is registered and licensed for highway use. There shall be a rebuttable presumption that a vehicle is normally garaged, stored or parked in Rappahannock County for a particular calendar year if that vehicle is subject to personal property tax in Rappahannock County for that calendar year. If it cannot be determined where the vehicle is normally garaged, stored or parked, the situs for taxation shall be the domicile of the owner.
The County sticker or decal heretofore required under the County's previous motor vehicle license tax ordinance is no longer required, and will not be issued by the County, and need not be displayed on and after May 1, 2015.
The tax year, for purposes of the tax hereby levied and assessed, shall be a calendar year, provided, in the first year this tax is imposed, to wit: 2015, the tax year shall run from May 1, 2015, through December 31, 2015.
The amount of the tax provided for by this article on a particular vehicle for a calendar year shall not exceed the annual registration fee imposed by the commonwealth on that vehicle, and shall be set annually by the Board of Supervisors at the same time the tax rate is set for personal property. Different amounts of tax may be set as between vehicles, trailers and semi-trailers, provided those amounts shall not be based upon the value of the vehicle but shall be a fixed amount per vehicle. The amount of tax shall be billed with the personal property tax bill and shall be due and payable in full at the same time as the personal property tax. The tax so assessed, levied and set shall be for the calendar year in which the amount of tax is set.
No vehicle shall be subject to taxation under the provisions of this article in more than one jurisdiction. Furthermore, no person who has purchased a local vehicle license, decal, or sticker for a vehicle in one county, city, or town and then moves to and garages his vehicle in Rappahannock County shall be required to pay the tax provided by this article until the expiration date of the local license, decal, or sticker issued by the county, city, or town from which he/she moved.
Upon request of a taxpayer who has received a bill for the tax imposed by this article, the Treasurer shall determine whether that taxpayer, or a particular vehicle, is subject to said tax. Any person claiming he/she, or his/her vehicle, is not subject to this tax shall have the burden of proving same to the satisfaction of the Treasurer.
A vehicle/owner shall be exempt from this tax when:
A similar tax or fee is imposed by the county, city, or town wherein the vehicle is normally garaged, stored or parked;
The vehicle is owned by a nonresident of Rappahannock County 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 C of this section;
The vehicle is owned by a nonresident and used for transporting into and within Rappahannock County, for sale in person or by his employees, wood, meats, poultry, fruits, flowers, vegetables, milk, butter, cream, or eggs produced or grown by him, and not purchased by him for sale;
The vehicle is owned by an officer or employee of the Commonwealth who is a nonresident and who uses the vehicle in the performance of his duties for the commonwealth under an agreement for such use;
The vehicle is kept by a dealer or manufacturer for sale or for sales demonstration;
The vehicle is operated by a common carrier of persons or property operating between cities and towns in the commonwealth and not in intracity transportation or between cities and towns on the one hand and points and places outside cities and towns on the other and not in intracity transportation. A common carrier of persons or property includes any person who undertakes, whether directly or by lease or any other arrangement, to transport passengers or household goods for the general public by motor vehicle for compensation over the highways of the commonwealth, whether over regular or irregular routes, that has obtained the required certificate from the Department of Motor Vehicles pursuant to Code of Virginia, § 46.2-2075 or § 46.2-2150;
The vehicle has been reconstructed or specially constructed for historic or hobby purposes and displays a special license plate pursuant to Code of Virginia, § 46.2-734;
The vehicle has been issued and displays valid antique license plates in accordance with Code of Virginia, § 46.2-730;
The vehicle is 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 Department and has been issued a disabled veteran's motor vehicle license plate as prescribed in Code of Virginia, § 46.2-739. This applies to only one vehicle per veteran;
The vehicle is a daily rental vehicle, as defined in Code of Virginia, § 58.1-1735, the rental of which is subject to the tax imposed by Subsection A(2) of Code of Virginia, § 58.1-1736.
[Added 2-1-2016; amended 4-4-2016]
See § 22-11 of this Code for a provision granting certain active members of fire companies and emergency medical services agencies a credit against the tax provided for by this Article X.
If the tax provided for in this article is not paid in full when due, there shall be imposed a penalty of 10% of the tax due, which penalty shall be added to the tax and the sum shall bear interest at the rate of 10% per year beginning the day after it becomes due. Interest at the same rate shall be paid by the County to the taxpayer on any taxes collected but found to be erroneously assessed, provided such interest exceeds $10.
This article, and the tax imposed hereby, shall not become effective until May 1, 2015. Until that time, Article X of Chapter 151 of the Rappahannock County Code as it is now written shall remain in effect. On May 1, 2015, the language in this article shall amend and entirely replace the then existing language in said Article X, Chapter 151.