§ 27-105. Motor vehicle license tax.

(a)

Pursuant to authority conferred in Code of Virginia, § 15.2-973, there is hereby imposed a license tax of $100.00 per year upon the owner of each motor vehicle located within the City, which motor vehicle does not display current license plates and which is not otherwise by law exempt from the display of such license plates as set out in Subsection (b) of this section.

(b)

This tax shall not apply to the following:

(1)

Motor vehicles which are exempted from the requirements of displaying such license plates under Code of Virginia, § 46.2-662 et seq., 46.2-1554 or 46.2-1555;

(2)

Motor vehicles which are in a public dump or landfill;

(3)

Motor vehicles which are in an automobile graveyard as defined in Code of Virginia, § 33.2-804 or other applicable section of the Code of Virginia;

(4)

Motor vehicles which are in the possession of a licensed junk dealer or licensed motor vehicle dealer;

(5)

Motor vehicles which are being held or stored by or at the discretion of any governmental authority;

(6)

Motor vehicles which are owned by a member of the Armed Forces on active duty;

(7)

Motor vehicles which are regularly stored within a structure; or

(8)

A vehicle placed on private property for a period not to exceed 60 days for the purpose of removing parts for the repair of another vehicle.

(Code 1993, § 28-91; Code 2004, § 102-121)

(Code 1993, § 28-91; Code 2004, § 102-121)