[Adopted 6-8-2009]
The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in § 46.2-100,
Code of Virginia 1950, as amended: "motor vehicles," "motorcycles,"
"semitrailers," "tractor trucks," "vehicle."
There shall be levied and assessed a license tax and fee ("license
fee") on every motor vehicle, semitrailer, motorcycle, and tractor
truck ("vehicle") normally garaged, parked or stored in Carroll County,
Virginia (the "County"), and intended to be used or operated upon
the streets and highways within the County a license fee as provided
herein. 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 County or who lists upon the records
of the Virginia Department of Motor Vehicles that such vehicle is
kept within the County is subject to the County license fee and intends
to use and operate the vehicle upon the streets and highways within
the County, and that any person residing in or having his place of
business within the County and owning such vehicles is subject to
the County vehicle license fee. If it cannot be determined where the
vehicle is normally garaged, parked or stored, then the situs for
the County vehicle license fee imposed by the County 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 County vehicle license fee of a person exempt
from the payment of a license fee under the applicable provisions
of state law. Nothing herein shall impose County license fees on any
vehicle normally garaged, parked or stored within the corporate limits
of any town within the County, provided such town imposes a license
fee upon such motor vehicles equal to or greater than the license
fee imposed by the County. Should such town impose a license fee less
than the County, upon proof of payment of the same to the town, the
owner shall receive a credit on the County license fee for the license
fee paid to the town and pay the difference to the County.
Each person who moves into the County from another County or
town shall comply with the requirements imposed for the payment of
the County vehicle license fee within 10 days of locating within the
County; provided, however, that no County 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 County
or town until the expiration date of such license, decal or sticker
issued by the County or town from which he moved. Upon such expiration
date, the owner of any vehicle shall notify the Commissioner of Revenue
of such change and, if required, pay the applicable County 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,
2010. The fee is due and payable on or before December 5 of the preceding
year. The County Commissioner of Revenue shall assess the County 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 Treasurer 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 County
vehicle license fee who acquires or disposes of any vehicle or otherwise
causes a vehicle to be subject to or exempt from the County vehicle
license fee at any time during any year shall, within 10 days of such
change, notify the County Commissioner of Revenue of such change and,
if required, pay the applicable County vehicle license fee imposed
on such vehicle(s).
Subject to the provisions of this article, there shall be assessed
an annual County vehicle license fee upon each and every motor vehicle
classified or called an "automobile" or "truck" of $25; upon each
and every motorcycle of $15; upon each and every trailer of $25; provided,
however, that in the case of a combination of a tractor truck and
trailer or semitrailer, each vehicle constituting a part of such combination
shall be licensed as a separate vehicle and taxed separately. No County
license fee herein imposed shall be imposed on antique vehicles as
licensed by the Virginia Department of Motor Vehicles, and no County
license fee herein imposed shall exceed the amount permitted by the
applicable provisions of state law. There shall be no prorating of
the County license fee; provided, however, that should the current
year fee be assessed on a vehicle which is sold or traded within that
year to obtain a replacement vehicle, no additional fee shall be due
on the replacement vehicle for that tax year, but the one fee shall
be paid.
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 County have been
paid, and no vehicle shall be licensed until the tangible personal
property taxes properly assessed or assessable by the County on any
tangible personal property used or usable as a dwelling titled by
the Department of Motor Vehicles and owned by the taxpayer have been
paid.
The County annual license fee shall not be applicable to any
vehicle owned or leased by any volunteer rescue squad or volunteer
fire department and one vehicle owned by either an active volunteer
rescue squad member or an active member of the volunteer fire department,
provided that the Chief or other authorized member of the volunteer
rescue squad and the Chief or other authorized member of the volunteer
fire department shall certify to the County Commissioner of Revenue
and the County Treasurer a list of all vehicles owned by such entities
and a list of all active members on or before March 1 of each year,
and only persons on such list or added thereto by such organizations
shall be entitled to this exemption. The County annual license fee
shall not be applicable to one vehicle owned or leased and used personally
by any veteran who either 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 pursuant to § 46.2-739,
Code of Virginia, or holds a current state motor vehicle registration
card establishing that he has received a prisoner of war veteran's
exemption from the Department of Motor Vehicles and has been issued
a former prisoner of war motor vehicle license plate as prescribed
pursuant to § 46.2-746, Code of Virginia.
[Amended 11-14-2013]
Every person who violates any provisions of this article shall
be guilty of a Class 1 misdemeanor. Prepayment of fine, upon waiver
of appearance and plea of guilty, shall not be accepted until a receipt
from the County Treasurer is produced evidencing payment of applicable
County license fee. Failure to pay the motor vehicle fee shall also
subject the owner to all penalties, costs, and interest as allowed
by law.
