For the purposes of this article, the following
words and phrases shall have the meanings respectively to them by
this section:
RESIDENT
Any person who lives or resides in the Town for a period
of six months.
VEHICLE
Includes any motor vehicle, trailer and semitrailer which
may be subject to a Town license tax under the provisions of § 46.2-752
of the Code of Virginia.
There is hereby assessed to any person owning
a motor vehicle normally garaged, stored or parked in Town of Stanley
on January 1 of each year a Town motor vehicle license fee.
The license year with respect to which the fee
required to be paid under this article is assessed shall be January
1 through December 31 of each year. The fee assessed under this article
shall be assessed to the owner of each motor vehicle as provided in
this article for motor vehicles owned January 1 of each year. The
fee shall be payable on or before June 5 of each year. The fees assessed
by this article will be based upon ownership of vehicles on fee assessment
day, that is January 1 of each year, and the period for which the
license is effective shall be January 1 through December 31.
Nothing in this article shall be construed as
imposing a license fee on any such vehicle in excess of the amount
authorized by state law.
The Treasurer shall, after the due date of any
license fee required by this article, collect such license fee in
accordance with the provisions of § 58.1-3919 of the Code
of Virginia, as amended, and any other applicable state law. Additionally,
the Treasurer shall have the authority to take any action authorized
by § 46.2-752J of the Code of Virginia, as amended.