[Adopted 6-6-1988]
This article may be referred to and identified
by the short title of "Warren County Vehicle License Tax Ordinance."
[Amended 6-7-1994; 1-7-1997]
A.
There is hereby levied, assessed and charged upon
the owners of the following described vehicles, which are required
to be licensed by the Commonwealth of Virginia, an annual license
tax, payable to the County Treasurer annually not later than the fifth
day of June. The "license year" shall be defined as the calendar year
in which the license tax is levied and assessed and shall run from
the first day of January of the year through to the 31st day of December
of the year.
[Amended 5-8-2001; 4-21-2009; 8-18-2009]
B.
The amount of the license tax on specified vehicles
shall be as follows:
[Amended 5-8-2001; 5-21-2013[1]]
(1)
Upon each passenger automobile, station wagon, motor
home, bus, truck or similar motor vehicle: $30 for each license year.
(2)
Upon each motorcycle, motor scooter or other similar
vehicle: $15 for each license year.
(3)
Upon each trailer, semitrailer and any vehicle without
motive power, except mobile homes as defined in the Warren County
Zoning Ordinance:[2] $15 for each license year. Each such trailer, semitrailer
and vehicle without motive power with a gross weight of 1,500 pounds
or less shall be exempt from these requirements.
[1]
Editor's Note: This ordinance also provided for an effective
date of 1-1-2014
[Added 9-19-2006]
For license year 2007 and subsequent years,
a permanent license shall be issued. Such license shall be valid as
long as the vehicle is garaged in Warren County and owned by the licensee.
[1]
Editor's Note: Former § 172-28, Proration of tax,
was repealed 3-15-2011.
[Amended 8-18-1992; 11-8-1995; 3-15-2011]
No person shall operate or permit to be operated in the County any motor vehicle, trailer or semitrailer which is normally garaged, stored or parked in the County, nor shall any person park or permit to be parked any such motor vehicle, trailer or semitrailer on any street, parking area or other place open to the public in the County unless there shall be displayed thereon a County license decal or sticker as provided in this article. Such license decal or sticker is required to be affixed to the vehicle within 30 days of registration with the Commonwealth of Virginia or within 30 days of residence of such owner in the County. An owner of a newly registered or newly resident vehicle with a valid license issued by another Virginia jurisdiction may receive a County license decal or sticker valid through the expiration date of the original license issued by such other Virginia jurisdiction at no charge by making application to the County Treasurer pursuant to § 172-34.
[Amended 3-15-2011]
A.
Every person owning a motor vehicle, trailer or semitrailer required
to be licensed under this article shall register such vehicle, trailer
or semitrailer with the Commissioner of Revenue. Upon payment of the
vehicle license tax imposed by this article, the County Treasurer
shall, after determining that all other requirements of this article
have been met, issue a permanent license decal or sticker for the
vehicle for which the tax was paid.
B.
All funds shall be credited to the general fund of the County.
No license shall be issued by the County Treasurer
unless and until the applicant for such license shall have produced
satisfactory evidence that all personal property taxes upon the motor
vehicle, trailer or semitrailer to be licensed have been paid and
satisfactory evidence that any delinquent motor vehicle, trailer or
semitrailer personal property taxes owing have been paid which have
been properly assessed or are assessable against the applicant.
[Amended 3-15-2011]
Permanent license decals or stickers issued pursuant to this
article shall be attached to the windshield, adjacent to the inspection
sticker, no higher than three inches from the bottom. For vehicles
without windshields, such decal or sticker shall be securely attached
in such a manner that it will be clearly visible. Failure to display
license decals or stickers issued under the provisions of this article
shall be a violation of this article even though the vehicle license
tax has been paid.
[Amended 3-15-2011]
It shall be unlawful for any person to whom a license decal
or sticker is issued upon payment of the prescribed vehicle license
tax to place the decal or sticker upon any vehicle other than that
for which it was issued or to give, loan, rent, sell, assign or transfer
such license decal or sticker to another.
[Amended 11-8-1995; 3-15-2011]
The vehicle license tax shall not be transferable between persons
or vehicles. There shall be no refund of the vehicle license tax imposed
herein for vehicles sold or otherwise disposed of during the tax year.
[Amended 11-8-1995; 3-15-2011]
In the event that any permanent license decal or sticker issued
under this article is lost, mutilated or becomes illegible, the person
entitled thereto shall make immediate application for and obtain a
duplicate or substitute therefor, upon furnishing information of such
fact satisfactory to the County Treasurer and upon payment of a replacement
fee of $2.
[Amended 1-7-1997; 3-15-2011]
There shall be no refund of the County license tax or fee imposed
herein for vehicles sold or otherwise disposed of during the tax year.
[Amended 6-7-1994; 3-15-2011]
A.
The taxes or fees imposed by this article shall not apply to vehicles
of owners residing in Front Royal if the Town of Front Royal imposes
any taxes or fees on town vehicle owners pursuant to § 46.2-752
of the Code of Virginia.
B.
The Warren County Board of Supervisors and the Front Royal Town Council
may, by mutual agreement, provide that only one license decal or sticker
in addition to the state license plate shall be required and to have
mutual enforcement of the vehicle license ordinances by the Warren
County Sheriff's Department and the Town Police Department.
C.
This article shall not apply to a person exempted under the provisions
of the laws of the state from payment of the County vehicle license
tax or to any vehicle not required to be licensed by the motor vehicle
laws of the state.
[Added 12-18-1989; amended 1-7-1997; 3-15-2011]
A.
The County Treasurer shall issue a license decal or sticker without
charging a tax for one motor vehicle which is regularly used by each
active volunteer Rescue Squad member or active volunteer Fire Department
member to respond to calls or to perform other duties for the Rescue
Squad or Fire Department, provided that all other requirements of
this article are met and that such active volunteer shall furnish
to the Treasurer a certification by the Chief or head of the volunteer
organization that said active volunteer is an active member of the
volunteer Rescue Squad or volunteer Fire Department who regularly
responds to calls or regularly performs other duties for the Rescue
Squad or Fire Department, and the motor vehicle is identified as regularly
used for such purposes. Such volunteer organization must be one which
receives annual financial support from the County of Warren. For purposes
of this section, an "active volunteer member" shall be defined as
one meeting specific eligibility standards for such designation as
approved by the Warren County Board of Supervisors.
B.
Application by an active volunteer for such vehicle license tax shall
be made between January 15 and February 15 annually or within 30 days
of registration with the Commonwealth of Virginia. The Treasurer shall
not exempt such vehicle license tax to applicants who fail to apply
within this prescribed period.
[Added 9-18-2018]
A.
The County Treasurer shall issue a license decal or sticker without
charging a license tax for one motor vehicle which is regularly used
by:
(1)
A disabled veteran, or their un-remarried surviving spouse,
and such vehicle bears a special license plate issued in accordance
with § 46.2-739, Code of Virginia 1950, as amended;
(2)
A person who has been awarded the Purple Heart, or their un-remarried
surviving spouse, and such vehicle bears a special license plate issued
in accordance with§ 46.2-742, Code of Virginia 1950, as
amended;
[Amended 8-17-2021]
(3)
A person who has been awarded the Medal of Honor, or their un-remarried
surviving spouse, and such vehicle bears a special license plate issued
in accordance with§ 46.2-745, Code of Virginia 1950, as
amended;
[Amended 8-17-2021]
(4)
A person who has been a prisoner of war, or their un-remarried
surviving spouse, and such vehicle bears a special license plate issued
in accordance with § 46.2-746, Code of Virginia 1950, as
amended;
[Amended 8-17-2021]
(5)
A person who has been awarded the Navy Marine Corps Medal, or their
un-remarried surviving spouse, and such vehicle bears a special license
plate issued in accordance with § 46.2-745.1, Code of Virginia
1950, as amended;
[Added 8-17-2021]
(6)
An active National Guard member whose vehicle bears a National Guard
license plate issued pursuant to § 46.2-744, Code of Virginia
1950, as amended, or a retired member of the National Guard whose
vehicle bears a license plate issued pursuant to § 46.2-746.5,
Code of Virginia 1950, as amended; or
[Added 8-17-2021]
(7)
A person who is otherwise exempt from annual registration fees imposed
by the Commonwealth of Virginia.
[Added 8-17-2021]
B.
[1]The County Treasurer shall issue a license decal or sticker
without charging a license tax for antique motor vehicles and antique
trailers in accordance with § 46.2-730, Code of Virginia
1950, as amended. A license decal or sticker shall be issued for antique
motor vehicles and antique trailers as follows:
[Amended 8-17-2021]
(1)
If the antique motor vehicle or antique trailer is not being used
for general transportation purposes as set forth in § 46.2-730(D),
Code of Virginia 1950, as amended, one license decal or sticker shall
be issued by charging the owner the annual license tax. All subsequent
license decals issued to the same owner of the antique motor vehicles
and antique trailers shall be issued without charging a license tax.
(2)
If the antique motor vehicle or antique trailer is being used for
general transportation purposes as set forth in § 46.2-730(F),
Code of Virginia 1950, as amended, a license decal or sticker shall
be issued by charging the owner the annual license tax.
[Amended 3-15-2011]
It shall be unlawful to violate any provision
of this article, and any person who violates any provision of this
article shall be guilty of a misdemeanor, punishable, upon conviction,
by a fine not to exceed $20. Payment of such fine shall not relieve
said person from payment of the vehicle license tax and display of
the license decal or sticker as required by this article.
