19931214 1993-49ORDINANCE NO. 1993-.. 49
AN ORDINANCE AMENDING SECTIONS 13-62,
13-63, 13-63.1, 13-65, 13-66, 13-67, 13-
69, 13-70, 13-71, and 13-71.1, ARTICLE
III OF CHAPTER 13 OF THE CODE OF THE
CITY OF FAIRFAX, VIRGINIA CONCERNING THE
IMPOSITION OF A LICENSE TAX UPON MOTOR
VEHICLES, TRAILERS AND SEMI-TRAILERS
HAVING A SITUS IN THE CITY, EXEMPTIONS
FROM LICENSE TAX, REQUIREMENTS FOR
VEHICLE LICENSES (DECALS), AMOUNT OF
TAX, APPLICATION FOR VEHICLE LICENSES
(DECALS) AND PLACEMENT OF DECALS, DUE
DATE FOR APPLICATIONAND PAYMENT OF
LICENSE TAX, LICENSE TAX YEAR,
PRORATION, FAILURE TO APPLY FOR AND/OR
OBTAIN VEHICLE LICENSE (DECAL), UNLAWFUL
REMOVAL OF VEHICLE LICENSE (DECAL),
PAYMENT OF PERSONAL PROPERTY TAXES
PREREQUISITE TO ISSUANCE OF LICENSE AND
TRANSFER OF LICENSES, FEES.
BE IT ORDAINED, by the City Council of the City of
Fairfax, Virginia that Sections 13-62, 13-63, 13-63.1, 13-
65, 13-66, 13-67, 13-69, 13-70, 13-71, and 13-71.1, Article
III, Chapter 13 of the Code of the City of Fairfax, Virginia
are hereby amended in their entirety to read as follows:
Sec. 13-62.
(a)
License tax imposed.
There is hereby imposed a license tax upon all
motor vehicles, trailers and semitrailers normally
garaged, stored or parked within the city and upon
sccticn all motor vehicles, trailers or
semitrailers belonqinq to persons domiciled in tho
city if it cannot be determined where the motor
vehicle, trailer or semitrailer is normally
garaqed, stored or parked. Where the owner of a
motor vehicle, trailer or semitrailer is a student
attendinq an institution of hiqher education, thn
situs for license taxation of the motor vehicle,
1993-49
trailer or semitrailer shall be the domicile of
its owner.
(b)
No such license tax shall be imposed upon the
following-.
(1) A trailer or semitrailer designed for use as
living quarters for human beings;
(2) A one or two-wheel trailer of a cradle,
flatbed or open pickup type which has a body
width not greater than the width of the motor
vehicle to which it is attached at any time
of operation, which is pulled or towed by a
passenger car or station wagon or a pickup or
panel truck having an actual gross vehicle
weight not exceeding five thousand (5,000)
pounds and which is used for carrying
property not exceeding one thousand five
hundred (1,500) pounds at any one timeTl
(3) All trailers designed exclusively to
transport boats.
(c)
Nothing contained in subsection (b) of this
section shall be construed as excepting those
trailers or semitrailers operated under lease or
rental agreement or operated for compensation 7
from the imposition of license taxes under this
section.
Sec. 13-63.
Exemptions from tax; vehicle license (decal)
not required.
The tax imposed by this article shall not apply and a
vehicle license (decal) is not required:
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1993-49
(a) When a similar tax or license fee is imposed by
the county, city or town wherein such motor
vehicle, trailer or semitrailer is normally
garaged, stored or parked.
(b) When the motor vehicle, trailer or semitrailer is
owned by a nonresident of the city and is used
exclusively for pleasure or personal
transportation and not for hire or for the conduct
of any business or occupation other than that set
forth in subsection (c) of this section.
(c) When the motor vehicle, trailer or semitrailer is
owned by a nonresident and is used for the
transporting into and within the city, for sale in
person or by his employees, of wood, meats,
poultry, fruits, flowers, vegetables, milk,
butter, cream or eggs produced or grown by him and
not purchased by him for sale.
(d) When the motor vehicle, trailer or semitrailer is
owned by an officer or employee of the state who
is a nonresident of the city and who uses the
vehicle in the performance of his duties for the
state under an agreement for such use.
(e) When the motor vehicle, trailer or semitrailer is
operated by a common carrier of persons or
property operating between cities and towns in the
Commonwealth and not in intracit¥ transportation
or between cities and towns on the one hand and
points and places outside cities and towns on the
other and not in intracit¥ transportation c'~:ncd by
~ ....... ~ ~" thc "~ St~t~ -"
......... ~ ....... govcrnmcnt.
1993-49
-(-~ ¢ f)
When the motor vehicle, trailer or
semitrailer is hcldcr uzcd kept by a dealer
or manufacturer for sale or for sa~e sales
demonstration.
Sec. 13-63.1.
Exemptions from tax; vehicle license (decal)
provided.
The tax imposed by this article shall not apply but a
vehicle license (decal) shall be provided:
(a) For motor vehicles, trailers or semitrailers owned
by the state or any political subdivision thereof
or owned by the United States government.
~ag---~e(b) For motor vehicles used as daily rental
~ passenger cars, the rental of which is
subject to a tax imposed by Section 58.1-2402 A
4, Code of Virginia.
(i) To(c) For members of the armed forces of the United
States whose vehicles are in their names only and
who are operating their vehicles under the license
of the state where legal residence is claimed.
°"~ ........ ~ -~-~- .... ~ ~ city
~(d) For motor vehicles, trailers or semitrailers owned
and used by accredited consular or diplomatic
officers of foreign governments.
Sec. 13-65. Amount and prcration of tax.
(a)
For the tax year 1995 and for every year
thereafter, ~gn every motor vehicle, trailer and
semitrailer subject to this article, weighing up
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1993-49
to and including four thousand (4,000) pounds,
except motorcycles, there shall be a tax of twenty
dollars ($20.00) per annum. On every motor
vehicle, trailer and semitrailer weighing in
excess of four thousand (4,000) pounds, except
motorcycles, there shall be a tax of twenty-five
dollars ($25.00) per annum. On motorcycles there
shall be a tax of eight dollars ($8.00) per annum
for each motorcycle and four dollars ($4.00) per
annum for each sidecar. For the tax year 1994,
there shall be a tax of one-half of the above-
stated rates.
th ....... 1 ..... ycar.
Sec. 13-66.
...............- ~ ~ ............. ~ ycar.
Application for vehicle licenses (decals);
placement of decal~
........... .z ................... ycar.
(a)
Ail persons owning or operating a motor vehicle,
trailer or semi-trailer upon which a license tax
is imposed by the terms of this article and ali
persons provided a vehicle license (decal) under
Section 13-63.1 shall make application for a
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1993-49
vehicle license (decal) on a form provided by the
treasurer.
(b) All persons who move into the city and own or
operate a motor vehicle, trailer or semitrailer
upon which a license tax is imposed by this
rti ~ apply "'~
a cle ...... ,
~v - ~ ~tlvk~. and all
vchiclc, ~ th~ t~ u~ fo~
persons who acquire title to a motor vehicle,
trailer or semi-trailer upon which a license tax
is imposed by this article, shall make application
for a vehicle license (decal) on a form provided
by the treasurer = within thirty (30) days of
movinq into the City or acquirinq title to the
vehicle~.
(c) The required vehicle license tax shall be paid to
the treasurer and the stickcr vehicle license
(decal) thereupon issued for the licensed vchiclc~
~ tl-].
· .,~ ...... ,~--~ tv n motor vehicle, thc s '~-c-
trailer or semi-trailer.
(d) A vehicle license (decal) for a motor vehicle
shall be displayed to the right of the state
inspection sticker. Whcrc applicablc tc A vehicle
license (decal) for any other vehicle subject to
~tl k ~ shall be displayed in a
this article, thc ~
prominent place and may be apprcpriatcly protected
by e transparent material.
~. pcrscns ~
Sec. 13-67. Due date for application and payment of
license tax; license tax year; proration.
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1993-49
(a)
(b)
(c)
For tax year 1994, the license year shall commence
on May 1, 1994 and shall expire on November 15,
1994. For tax year 1994, the vehicle license
(decal) application must be made and the license
tax required under the terms of this article must
be paid on or before May 1, 1994. Vehicle
licenses (decals) must be displayed on all motor
vehicles, trailers, or semi-trailers on or before
May 1, 1994.
For tax year 1995, the vehicle license (decal)
application must be made and the license tax
required under the terms of this article must be
paid on or before October 5, 1994.
For tax year 1995, the license year shall commence
on November 16, 1994 and shall expire on November
15, 1995. Vehicle licenses (decals) must be
displayed on all motor vehicles, trailers or
semi-trailers on or before the commencement date
(d)
for the license year.
For all tax years after 1995, the vehicle license
(decal) application must be made and the license
tax required under the terms of this article must
(e)
be paid on or before November 15 prior to the
commencement of the license year defined in
subsection (e).
For all tax years after 1995, the license year
under the terms of this article shall commence on
(f)
November 16 and shall expire on November 15 of the
followinq calendar year. Vehicle licenses
(decals) must be displayed on all motor vehicles,
trailers or semi-trailers on or before the
commencement date for the license year.
One-half of the license tax shall be collected for
vehicle licenses (decals) issued after June 1 of
the license year defined in subsection (c) or (e).
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1993-49
Sec. 13-69.
Failure to liccnsc apply for and/or obtain
vehicle license (decal) or display utickcr
vehicle license (decal).
No person owning or operating a vehicle subject to this
article shall fail to i' __A ~ .....
Icc .............. apply for and/or
obtain such vehicle license (decal) or to display the
stickcr vehicle license (decal) as required. Violations of
this section shall be punishable by a fine of fifty dollars
($50.00); hc~cvcr. However, violation of this section shall
not be discharged by payment of such fine except upon
presentation of satisfactory evidence that the required
license has been obtained.
Sec. 13-70.
Unlawful removal, etc., of vehicle license
stickcrs(decals).
No person shall unlawfully take, remove, steal,
transfer or destroy a s~-i~k~=~ vehicle license (decal) issued
pursuant to this article.
Sec. 13-71.
Payment of personal property taxes and
applicable penalties prerequisite to issuance
of license.
No vehicle license required by this article shall be
issued unless and until the applicant for such vehicle
license shall have produced satisfactory evidence that all
personal property taxes assessable against the applicant by
the city upon all motor vehicles, trailers or semitrailers
owned by the applicant, have been paid.
Sec. 13-71.1. Transfer of licenses; fees.
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1993-49
(a) Any owner of a motor vehicle who sells or
transfers a motor vehicle previously registered in
the city under the provisions of this article may,
upon application to the treasurer within thirty
(30) days of such sale or transfer, have the
vehicle license transferred by surrendering the
~t~k~ vehicle license (decal) from the vehicle
sold or transferred and being issued a new
decal for another vehicle titled in such owner's
name.
(b) Any owner of a motor vehicle registered in another
Virginia jurisdiction during the current city
license year, which vehicle acquires a situs in
the city during the current license year, may,
upon surrendering the stickcr vehicle license
(decal) from the vehicle acquiring a situs in the
~t~k~ vehicle license
city, be issued a city
(decal) for the current license year.
(c)
The owner shall complete an application for such
purpose which shall require the name and address
of the applicant and a description of the motor
vehicle to which such vehicle license is to be
transferred. Such applications shall be
accompanied by the s~-iek~ vehicle license
(decal) from the previously registered vehicle and
a fee of one dollar ($1.00).
1993-49
This ordinance shall become effective at 12:01 a.m. on
January 1, 1994.
INTRODUCED :
PUBLIC HEARING :
ADOPTED . ·
November 23, 1993
December 14, 1993
December 14, 1993
~ity clerkTM -
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