[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.