§ 12-202. License tax for certain motor vehicles owned by members of the Virginia National Guard, the Blacksburg Volunteer Fire Department and Blacksburg Volunteer Rescue Squad, deputy sheriffs, police officers, and volunteer police chaplains.

(a)

Notwithstanding the provisions of section 12-200, where a passenger car, pickup or panel truck is owned by a member of the Virginia National Guard and has been issued a Virginia National Guard license plate pursuant to the provisions of Virginia Code § 46.2-744, the license tax levied by this article shall be as follows:

		Tax Amount
1.	For passenger cars, and for pickup or panel trucks weighing four thousand (4,000) pounds or less	$12.50
2.	For pickup or panel trucks weighing in excess of four thousand (4,000) pounds	17.25

 

(b)

No license tax shall be charged for one (1) vehicle owned by an active member of the Blacksburg Volunteer Fire Department or the Blacksburg Volunteer Rescue Squad. Such volunteer shall submit appropriate documentation to the director of finance that the person is an active member. Each such volunteer, at the time the license tax is exempted, shall agree to notify the director of finance if and when such volunteer becomes inactive. The chiefs of the volunteer fire department and rescue squad shall submit to the director of finance the names of members who become inactive.

(c)

No license tax shall be charged for one (1) vehicle owned by a deputy sheriff, police officer, or officer of the Virginia State Police. The finance director may require appropriate identification to document such person's law enforcement status.

(d)

No license tax shall be charged for one (1) vehicle owned by a volunteer police chaplain. The finance director may require appropriate identification to document such person's volunteer police chaplain status.

(Ord. No. 1360, § 14, 4-27-04; Ord. No. 1442, § 1, 3-13-07; Ord. No. 1469, § 1, 1-8-08)

(Ord. No. 1360, § 14, 4-27-04; Ord. No. 1442, § 1, 3-13-07; Ord. No. 1469, § 1, 1-8-08)