Town of Elkton, VA
Rockingham County
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Table of Contents
Table of Contents
[Adopted 10-12-2010[1]]
[1]
Editor's Note: This ordinance also repealed former Art. IV, Motor Vehicle License Tax, adopted 6-19-1980 as Secs. 8-3-1 through 8-3-8 of the 1980 Code, as amended.
A. 
Except as otherwise provided in this Article IV, there is hereby assessed and charged a license fee to be paid by the resident owner of any motor vehicle or semitrailer, or trailer drawn by a motor vehicle resident or having a place of business in the Town in the course of which business a motor vehicle, semitrailer, or trailer for which a state license plate is required shall obtain a license from the Town for such motor vehicle, semitrailer, or trailer.
B. 
For the purpose of this Article IV, a resident within the corporate limits of the Town shall be any person who is a resident within the corporate limits of the Town for a period of 60 days.
C. 
In the event a vehicle is the subject of an agreement for the conditional sale or lease thereof with the right to purchase upon performance of the conditions stated in the agreement and with the immediate right of possession vested in the conditional vendee or lessee, or in the event a mortgagor of a vehicle is entitled to possession, then such conditional vendee, lessee or mortgagor shall be deemed the owner thereof.
The provisions of this Article IV shall not apply to any motor vehicle, trailer or semitrailer which is exempt from license taxes or fees under § 46.2-755 or any other section of the Code of Virginia.
A. 
The owner of a vehicle as provided for in § 148-31 shall obtain the requisite license from the Town Treasurer upon giving to the Town Treasurer a description of the vehicle to be licensed, including the make, model, serial number and state license number of the motor vehicle and upon the payment to the Town Treasurer of a license tax in the following amount:
(1) 
Motor vehicle other than a motorcycle: $20.
(2) 
Motorcycle: $10.
(3) 
Trailer or semitrailer drawn by a motor vehicle: $10.
B. 
Notwithstanding the preceding subsections, in order to adjust the amount of vehicle license tax for the 2011 license year in recognition of the transition from the former April 15, 2010, due date for decals to the new December 5, 2010, due date for vehicle license tax, the vehicle license tax for the 2011 license year is only:
(1) 
Motor vehicle other than a motorcycle: $15.
(2) 
Motorcycle: $7.50.
(3) 
Trailer or semitrailer drawn by a motor vehicle: $7.50.
The period for which the license tax shall be imposed on each motor vehicle is from January 1 of each year to and including the 31st day of December of each succeeding year without apportionment. The license tax shall become due and payable on or before December 5 of each calendar year and shall be included and separately stated on the personal property tax bill.
No license shall be issued by the Town Treasurer hereunder unless and until the applicant for such license shall have produced satisfactory evidence that all personal property taxes upon the motor vehicle, trailer or semitrailer to be licensed have been paid which have been properly assessed or are assessable against the applicant by the Town, as provided and enabled by § 46.2-752 of the Code of Virginia.
The Town Treasurer is authorized to enter into an agreement with the Commissioner of the Department of Motor Vehicles whereby the Commissioner will refuse to issue or renew any vehicle registration of any applicant therefor who owes to the Town any local vehicle license fees. If any charge is assessed to the Town by the Department of Motor Vehicles to cover the costs of enforcement actions, the Town Treasurer may add the cost of this fee to the delinquent tax bill.
The Town Treasurer is hereby authorized to assess an administrative fee in the amount of $10 to cover the administrative costs for unpaid license taxes and shall assess applicable interest on the unpaid license tax.
It shall be unlawful for any owner or operator of a motor vehicle, trailer or semitrailer to fail to obtain a valid local license by this article. Law enforcement officers may issue citations, summonses or warrants for violations. A violation of this article shall constitute a Class 4 misdemeanor.