Pursuant to § 46.2-752 of the Code of Virginia 1950, as amended, there is hereby levied, assessed and charged an annual license fee, payable to the Treasurer of the County of Shenandoah, upon motor vehicles, trailers and semitrailers as hereinafter set forth.
The license year for the licensing of motor vehicles, trailers and semitrailers under this article shall commence on January 1 of each year and shall expire on December 31 of the same calendar year.
A. 
For each license year, there is hereby levied and shall be collected from every person owning a motor vehicle, trailer or semitrailer, which is normally garaged, stored or parked within the County of Shenandoah, a fee at the rates set forth in § 146-55. If it cannot be determined where the personal property is normally garaged, stored or parked, the situs shall be the domicile of its owner. In the event the owner of the motor vehicle is a full-time student attending an institution of higher education, the situs for the purpose of imposing this license fee shall be the domicile of the student, provided the student has presented sufficient evidence that he has paid a personal property tax on the motor vehicle in his domicile.
B. 
The license fee imposed by this article shall be in addition to any other County license tax or fees, including personal property taxes.
A. 
The amount of license fee on specified vehicles shall be as follows:
(1) 
Each passenger automobile, station wagon, truck or similar motor vehicle licensed by the Commonwealth of Virginia: $25.
(2) 
Each motorcycle, motor scooter or other similar vehicle licensed by the Commonwealth of Virginia: $18.
(3) 
Each trailer, semitrailer and any vehicle without motive power licensed by the Commonwealth of Virginia, except a manufactured house, as defined in § 165-4 of the Code of Shenandoah County: $15.
B. 
Notwithstanding the foregoing subsections, the County license fee shall not exceed the license tax charged by the Virginia Department of Motor Vehicles (DMV). With verification from DMV of the fee paid, the County Commissioner of the Revenue shall charge the DMV fee if less than the standard County fee charged for the type of vehicle.
The following vehicles are hereby exempt from the license fee:
A. 
Each active member or active auxiliary member of a County volunteer fire department or volunteer rescue squad who appears as an official member of such organization on its respective departmental roster or roll and who owns and operates a motor vehicle as specified in § 146-55A(1) or (2) shall be exempt from one County license fee.
B. 
Each trailer, semitrailer and vehicle without motive power of less than 1,500 pounds gross volume weight shall be exempt from the purchase of a County license fee.
C. 
No County license fee shall be imposed upon any motor vehicle, trailer or semitrailer as exempted by § 46.2-755 of the Code of Virginia.
If any incorporated town within the County imposes vehicle license fees or taxes pursuant to § 46.2-752 of the Code of Virginia, the residents of such town subject to such fees or taxes shall be entitled, upon displaying evidence that they have paid the amount of such fees or taxes, to receive a credit on the license fee imposed by the County to the extent of the fees or taxes they have paid to such town, except that if said residents normally keep or garage vehicles in the County outside of said incorporated towns, then said vehicles are subject to license fees as provided by this article.
After a motor vehicle, trailer or semitrailer has been assessed for personal property tax purposes by the Commissioner of the Revenue or registered with and assessed by the Commissioner of the Revenue for personal property tax purposes, the Treasurer of Shenandoah County shall mail the taxpayer a bill for the license fee for the current and each subsequent year. The license fee shall be listed as a separate item on each year's annual personal property tax bill, which payment shall be due on or before June 5 of each year or as indicated on the tax bill.
It shall be unlawful for any person to operate a motor vehicle, trailer or semitrailer during any license year established in this article without having paid the requisite license fee to the Treasurer of the County of Shenandoah.
A. 
(Reserved)
B. 
The Treasurer of the County of Shenandoah may enter into an agreement with the Commissioner of the Virginia Department of Motor Vehicles whereby the Commissioner will refuse to issue or renew any vehicle registration of any applicant therefor who owes to the County any vehicle license fees or delinquent tangible personal property tax. This is pursuant to § 46.2-752J of the Code of Virginia.
The revenue derived from all County license fees imposed on motor vehicles, trailers or semitrailers shall be deposited in the County general fund for general County purposes.
This article shall take effect on January 1, 2007.