15.2-973 - Ordinances imposing license taxes on owners of certain motor vehicles. - Virginia Statutes

§ 15.2-973. Ordinances imposing license taxes on owners of certain motorvehicles.

Any locality may adopt an ordinance imposing a license tax, in an amount notexceeding $100 annually, upon the owners of motor vehicles which do notdisplay current license plates and which are not exempted from therequirements of displaying such license plates under the provisions ofArticle 6 (§ 46.2-662 et seq.) of Chapter 6 of Title 46.2, §§ 46.2-1554 and46.2-1555, are not in a public dump, in an "automobile graveyard" asdefined in § 33.1-348 or in the possession of a licensed junk dealer orlicensed motor vehicle dealer. Such ordinance shall exempt from such tax anyvehicles which are stored on private property for a period not in excess ofsixty days, for the purpose of removing parts for the repair of anothervehicle. Nothing in this section shall be applicable to any vehicle beingheld or stored by or at the direction of any governmental authority, to anyvehicle owned by a member of the armed forces on active duty or to anyvehicle regularly stored within a structure.

(1970, c. 380, § 15.1-27.1; 1977, c. 557; 1982, c. 216; 1988, c. 484; 1997,c. 587.)