§ 62-31. Levy of license tax.  


Latest version.
  • (a)

    Subject to the limitations provided in state law, specifically Code of Virginia, §§ 46.2-752 and 46.2-755, there is hereby imposed an annual license tax on each motor vehicle, including, but not limited to, automobiles, trucks, motorcycles and motor homes, within the county, outside the incorporated towns, owned by a resident of the county, regularly housed or stored in the county and used or intended to be regularly operated upon the public streets or highways in the county as herein otherwise specifically provided. The provisions of this article shall apply to those persons required to pay a state license tax under the provisions of the Virginia State Law and shall not apply to persons exempt under provisions of statutes of the state from payment of license tax upon motor vehicles, and also shall not apply to any person who does not actually reside in the county in the conduct of his business, occupation or profession, or who is exempt from the payment of such license tax under Code of Virginia, § 46.2-755, but shall apply to owners of vehicles which are regularly parked, garaged and used in the conduct of business, occupation or profession in the county though the owner thereof resides or is domiciled outside the county. The word "reside" as used in this section, shall be construed to mean having a place of abode in the county, irrespective of the intention of any person to return to some residence outside of the county at some future time.

    (b)

    The vehicle license tax shall be assessed by the commissioner of the revenue on all licensed vehicles as of January 1, unless otherwise exempted.

    (c)

    The vehicle license tax imposed by this section shall not apply to any antique vehicle having a permanent state registration. For the purpose of this article, "antique vehicle" shall mean every motor vehicle that has been properly registered and licensed as an antique motor vehicle under Code of Virginia, § 46.2-730 issued an antique tag and is owned solely as a collector's item and not regularly operated upon the public streets or highways in the county.

    (d)

    Members in good standing of the volunteer fire department and rescue companies in Cumberland and Prince Edward Counties and the Town of Farmville who reside in Cumberland County and serve the county shall be exempt from the license tax on one vehicle.

    (e)

    Veterans shall be exempt from the license tax on any one motor vehicle owned and used personally by any veteran who holds a current state motor vehicle registration card establishing that he has received a disabled veteran's exemption from the department of motor vehicles and has been issued a disabled veteran's motor vehicle license plate as prescribed in Code of Virginia, § 46.2-739.

    (Ord. of 11-14-2006(2), § 2; Res. No. 08-04, 8-12-2008)

(Ord. of 11-14-2006(2), § 2; Res. No. 08-04, 8-12-2008)