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.
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.