[Amended 6-22-1976 by Ord. No. 76-10]
[Amended 4-11-1978 by Ord. No. 78-14; 6-14-1983 by Ord. No. 83-11; 2-14-1984 by Ord. No. 84-2; 6-10-1986 by Ord. No. 86-21; 4-11-1989 by Ord. No. 89-6; 2-13-1996 by Ord. No. 96-1; 12-9-2003 by Ord. No. 03-32; 7-8-2008 by Ord. No. 08-19; 10-14-2008 by Ord. No. 08-22]
There shall be levied and collected for the fiscal year beginning July 1 and ending June 30 a vehicle tax or license fee equal to the state license fee on each motor vehicle, trailer, semitrailer and motorcycle which is normally garaged, stored and parked in the City, except that in no event shall the fee exceed a maximum of $50 per motor vehicle license. The tax or fee shall not be imposed upon:
A. 
Any one vehicle owned or leased by any volunteer member of the Colonial Heights Fire Department (including the Division of Emergency Medical Services), the Colonial Heights Auxiliary Police or any emergency crew which cooperates with and assists the Colonial Heights EMS by agreement, and any volunteer police chaplain for the Colonial Heights Police Department. The names of active volunteer members of those organizations shall be certified to the City Manager; each such member shall make application for such license to the Commissioner of the Revenue accompanied by written evidence, in a form acceptable to the Commissioner of the Revenue, of his active membership.
B. 
Any one vehicle owned by any of the following who served at least 10 years in the City of Colonial Heights: former volunteer members of the Colonial Heights Fire Department (including the Division of Emergency Medical Services), the Colonial Heights Auxiliary Police or any emergency crew which cooperates with and assists the Colonial Heights Emergency Medical Services by agreement, and any volunteer police chaplain for the Colonial Heights Police Department.
C. 
Vehicles owned by disabled veterans which display the disabled veterans license plate issued by the Commonwealth of Virginia.
D. 
Vehicles owned by the City of Colonial Heights which display the public use license plate issued by the Commonwealth of Virginia.
E. 
Any vehicle actually manufactured or designated by the manufacturer as a model manufactured in a calendar year not less than 25 years prior to January 1 of each calendar year, which is owned solely as a collector's item and used for participation in club activities, exhibits, tours, parades and similar uses and which is operated on the highways only for testing its operation, obtaining repair or maintenance and transportation to the above-listed events and activities, but in no event for general transportation.
F. 
Any one vehicle owned or leased by any deputy sheriff, police officer, officer of the State Police, salaried firefighter, and salaried emergency medical technician.
[Amended 12-13-1977 by Ord. No. 77-48; 2-14-2006 by Ord. No. 05-26; 6-14-2016 by Ord. No. 16-20; 3-13-2018 by Ord. No. 18-1; 7-13-2021 by Ord. No. 21-16]
The tax year for such motor vehicles, trailers, semitrailers and motorcycles shall begin on the first day of January of each year and end on the 31st day of December following. The vehicle tax or license fee shall, in the sole discretion of the Director of Finance, be collected with either or both of the personal property tax payments.[1]
[1]
Editor’s Note: Former §§ 273-44, Payment of personal property taxes required prior to license issuance, as amended; 273-45, Manner of affixing licenses to vehicles; maintenance, removal and replacement of licenses, as amended; 273-46, Failure to obtain and display City license, as amended; 273-47, Applicability of article; 273-48, Display of licenses required by jurisdictions participating in the Appomattox River Regional Compact for Local Motor Vehicle License Enforcement; violations, added 10-11-1995 by Ord. No. 95-18, as amended; and 273-49, Prepayment of violation, added 10-11-1995 by Ord. No. 95-18, as amended, all of which immediately followed, were repealed 3-13-2018 by Ord. No. 18-1.