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.