[Added 6-13-2016[1]]
[1]
Editor’s Note: This ordinance also repealed former Art. V, Vehicle Licenses, as amended.
The following words, terms and phrases, when used in this article shall have the meanings ascribed to them in the Code of Virginia 1950, § 46.2-100, as amended:
MOTOR VEHICLE
MOTORCYCLE
SEMI-TRAILER
TRACTOR TRUCK
VEHICLE
There shall be levied and assessed a license tax and fee ("license fee") on every motor vehicle, semi-trailer, motorcycle, and tractor truck ("vehicle"), normally garaged, parked or stored in the City of Galax, Virginia (the "City") and intended to be used or operated upon the streets and highways within the City as herein provided. It shall be presumed that any person who has acquired a valid current state license plate and/or registration for any vehicle normally garaged, parked or stored in the City, or who lists upon the records of the Virginia Department of Motor Vehicles that such vehicle is kept within the City, is subject to the City license fee and intends to use and operate the vehicle upon the streets and highway within the City and that any person residing in or having his place of business within the City and owning vehicles, that such vehicles are subject to the City vehicle license fee. If it cannot be determined where the vehicle is normally garaged, parked or stored, then the situs for the City vehicle license fee imposed by the City shall be the domicile of the owner of the vehicle. If the owner of the vehicle is a full-time student attending an institution of higher education, the situs shall be the domicile of such student, provided that the student has presented sufficient evidence that he has paid personal property taxes on the vehicle in his domicile. Nothing herein shall be construed to require a City vehicle license fee of a person exempt from the payment of a license fee under the applicable provisions of state law.
Each person who moves into the City from another locality shall comply with the requirements imposed for the payment of the City vehicle license fee, within 10 days of locating within the City; provided, however, that no City vehicle license fee need be paid by those persons having paid a license fee and/or purchased a local vehicle license, decal or sticker for a vehicle in such other locality until the expiration date of such license, decal or sticker issued by the locality from which he moved. Upon such expiration date the owner of any vehicle shall notify the Commissioner of Revenue of the City of such change and if required, pay the applicable City vehicle license fee imposed on such vehicle(s).
The license fee year shall commence on January 1 of each year and shall end on December 31 of each year beginning on January 1, 2017. The fee is due and payable on or before December 5 of the preceding year. The City Commissioner of Revenue shall assess the City vehicle license fee as such vehicles are registered upon the records of the Virginia Department of Motor Vehicles and/or based upon information obtained by the Commissioner, and the Finance Director shall bill the owner of the vehicle at the time personal property tax bills are sent for the preceding year. Any owner of any vehicle subject to the City vehicle license fee who acquires or disposes of any vehicle or otherwise causes a vehicle to be subject to or exempt from the City vehicle license fee at any time during any year shall, within 10 days of such change, notify the City Commissioner of Revenue of such change and, if required, pay the applicable City vehicle license fee imposed on such vehicle(s).
Subject to the provisions of this article, there shall be assessed an annual City vehicle license fee upon passenger cars, pickup trucks, trucks of one ton or less and taxis each of $25; upon each and every motorcycle and scooter of $20; upon trucks over one ton, commercial tractors and trailers, ambulances, and vans seating 11 persons or more of $37. No City license fee herein imposed shall be imposed on antique vehicles as licensed by the Virginia Department of Motor Vehicles, and no City license fee herein imposed shall exceed the amount permitted by the applicable provisions of state law. The applicable fees due for calendar year 2017 (payable December 5, 2016) are hereby reduced for that year only by 20%.
No vehicle shall be licensed until all personal property taxes upon the vehicle and all delinquent personal property taxes on any vehicle owned by the owner of such vehicle which have been properly assessed or are assessable against the owner by the City have been paid.
Every person who violates any provision of this article shall be guilty of a Class 4 misdemeanor. Prepayment of fine, upon waiver of appearance and plea of guilty, shall not be accepted until a receipt from the City Finance Director is produced evidencing payment of the applicable City license fee. Failure to pay the motor vehicle fee shall also subject the owner to all penalties, costs and interest as allowed by law.