HB1990: License taxes; allows localities to impose on certain motor vehicles, temporary exemption.
Be it enacted by the General Assembly of Virginia:
1. That §§ 15.2-973 and 46.2-662 of the Code of Virginia are amended and reenacted as follows:
§ 15.2-973. Ordinances imposing license taxes on owners of certain motor vehicles.
Any locality may adopt an ordinance imposing a license tax, in
an amount not exceeding $100 annually, upon the owners of motor vehicles
which that do not display current license plates and which
that are not exempted from the requirements of displaying such license
plates under the provisions of Article 6 (§ 46.2-662 et seq.) of Chapter 6 of
Title 46.2, §§ 46.2-1554 and 46.2-1555, are not in a public dump, in an
"automobile graveyard" as defined in § 33.1-348, or in the
possession of a licensed junk dealer or licensed motor vehicle dealer. Such
ordinance shall exempt from such tax any vehicles which are stored on private
property for a period not in excess of sixty days, for the purpose of removing
parts for the repair of another vehicle. Nothing in this section shall be
applicable to any vehicle being held or stored by or at the direction of any
governmental authority, to any vehicle owned by a member of the armed forces on
active duty or to any vehicle regularly stored within a structure. Nothing
in this section shall be applicable to motor vehicles that are stored on
private property for the purpose of restoration or repair or for removing parts
for the repair of another vehicle.
§ 46.2-662. Temporary exemption for new resident operating vehicle registered in another state or country.
A. A resident owner of any passenger car, pickup or
panel truck, or motorcycle, other than those provided for in § 46.2-652,
which that has been duly registered for the current calendar year in
another state or country and which that at all times when
operated in the Commonwealth displays the license plate or plates issued for
the vehicle in the other state or country, may operate or permit the operation
of the passenger car, pickup or panel truck, or motorcycle within or partly
within the Commonwealth for the first thirty 30 days of his
residency in the Commonwealth without registering the passenger car, pickup or
panel truck, or motorcycle or paying any fees to the Commonwealth.
B. In addition to any penalty authorized under this title, any locality may adopt an ordinance imposing a penalty of up to $250 upon the resident owner of any motor vehicle that, following the end of the 30-day period provided in subsection A, is required to be registered in Virginia but has not been so registered. The ordinance shall set forth a reasonable method for assessing and collecting the penalty, whether by civil, criminal, or administrative process, and shall identify the employees or agents of the locality who are to execute such assessment and collection.
HOUSE BILL NO. 1990
Be it enacted by the General Assembly of Virginia:
1. That 15.2-973 of the Code of Virginia is amended and reenacted as follows:
15.2-973. Ordinances imposing license taxes on owners of certain motor vehicles.
Any locality may adopt an ordinance imposing a license tax, in
an amount not exceeding $100 annually, upon the
owners of motor vehicles which that do not display current
license plates and which that are not exempted from the
requirements of displaying such license plates under the provisions of Article
6 ( 46.2-662 et seq.) of Chapter 6 of Title 46.2, 46.2-1554 and 46.2-1555,
are not in a public dump, in an "automobile graveyard" as defined in
33.1-348, or in the possession of a
licensed junk dealer or licensed motor vehicle dealer. Such
ordinance shall exempt from such tax any vehicles which are stored on private
property for a period not in excess of sixty days, for the purpose of removing
parts for the repair of another vehicle. Such ordinance may also
impose a license tax, in an
amount not exceeding $250 annually, upon resident owners, whose
domicile is in Virginia as defined in 46.2-341.4, of
motor vehicles that do not
display license plates issued for such vehicles by the Commonwealth and that
are not exempted from the requirements of displaying such license plates under
the foregoing provisions referred to in this section. Nothing in this section shall be applicable to any
vehicle being held or stored by or at the direction of any governmental
authority, to any vehicle owned by a member of the armed forces on active duty, or to any vehicle regularly
stored within a structure. Nothing in this section
shall be applicable to motor vehicles that are stored on
private property for the purpose of restoration or repair or for
removing parts for the repair of another vehicle.