§ 12-200. Levy and amount of license tax.

(a)

For the periods set out below, there is hereby levied, subject to applicable provisions of the state law, a local vehicle license tax on each motor vehicle that is normally garaged, stored, or parked in the town. Every person who owns, or has in his or her custody or control, a motor vehicle that is normally garaged, stored or parked in the town shall be subject to pay this tax, as provided in this article. If it cannot be determined where this personal property is normally garaged, stored, or parked, or if the owner is a student attending an institution of higher education, the situs for such taxation shall be the domicile of the owner. In each case where the tax applies under this article, the owner of the motor vehicle shall be liable to the town for the local vehicle license tax.

(b)

The amount of the license tax levied by this section shall be as follows:

		Tax Amount
1.	For private passenger cars and motor homes	$25.00
2.	For taxicabs and other for hire automobiles weighing 4,000 pounds or less	29.50
3.	For taxicabs and other for hire automobiles weighing more than 4,000 pounds	34.50
4.	For motorcycles	12.50

 

(c)

The amount of the license tax levied by this section on trucks, pickup trucks, and panel trucks, and on other motor vehicles not taxed under subsection (b) above, shall be based on the weight of the vehicles as follows:

Gross Weight	Tax Amount
Up to 10,000 pounds	$25.00
10,001 to 25,000 pounds	35.00
25,001 to 40,000 pounds	175.00
40,001 to 55,000 pounds	350.00
55,001 to 70,000 pounds	700.00
70,001 to 80,000 pounds	837.50

 

(d)

The local vehicle license tax required by this article shall not be applicable to motor vehicles owned by persons establishing residence within the town after the first day of any license year, provided that payment of a similar license tax or fee was paid to the county, city or town from which the new resident moved and satisfactory evidence of such payment is provided the finance director.

(Ord. No. 1244, § 6, 10-2-00; Ord. No. 1360, § 14, 4-27-04; Ord. No. 1442, § 1, 3-13-07; Ord. No. 1489(Amd.), § 1, 4-8-08; Ord. No. 1554, § 1, 12-8-09)

State Law reference— Code of Virginia, § 46.2-752.

(Ord. No. 1244, § 6, 10-2-00; Ord. No. 1360, § 14, 4-27-04; Ord. No. 1442, § 1, 3-13-07; Ord. No. 1489(Amd.), § 1, 4-8-08; Ord. No. 1554, § 1, 12-8-09)

State law reference

Code of Virginia, § 46.2-752.