City of Hampton, Virginia
Ordinance - Coded
22 Lincoln Street
Hampton, VA 23669
Enactment Number: -
AN ORDINANCE TO AMEND AND REENACT
CHAPTER 21, ARTICLE II OF THE CODE OF THE CITY OF HAMPTON ENTITLED "LOCAL
VEHICLE LICENSE" IN ITS ENTIRETY.
ARTICLE II. LOCAL VEHICLE LICENSE*
Sec. 21-36. Definition(s).
Domicile means having a place of abode in the city,
irrespective of any intention on the part of any person to return to or to
establish a domicile outside of the city
at some future time. The term domicile shall
also be construed to embrace any
corporation or firm having an office or place of business in the city.
Sec. 21-37. License Fee; situs, requirement thereof;
(a) There is hereby imposed, on every motor vehicle, trailer
and semitrailer which is normally garaged, stored or parked within the city
limits, a license fee at the rates set forth in Section 21-41. If it cannot be
determined where such motor vehicle, trailer or semitrailer is normally
garaged, stored or parked, the situs for the purpose of imposing this license
fee shall be the domicile of its owner. The commissioner of the revenue shall
determine applicability of this section and the treasurer shall bill and
collect the license fees assessed. Every owner of a motor vehicle, trailer
and/or semitrailer normally garaged, stored or parked within the city limits
shall pay the license fee on or before December 5 of the preceding license
year, or within ten (10) days of purchasing a state license for such vehicle,
or within thirty (30) days of moving the situs of the vehicle to the city, whichever
(b) It shall be unlawful for any person to operate, garage,
store or park a motor vehicle, trailer or semitrailer within the city without
having paid the license fee therefore.
(c) Police officers, special police officers and
such other employees or agents of the city as the chief of police or treasurer
may designate shall attach to any vehicle which is not so licensed, a notice to
the owner thereof that he is in violation of this article and instructing the
owner that he may report and present to the treasurer's office proper evidence
of payment of the license fee for such vehicle and pay, as a penalty for and in
full satisfaction of such violation, the sum of one hundred ($100.00) dollars.
(d) Any person who shall desire to contest
a citation issued under subsection (c) shall present the citation to the
treasurer's office within thirty (30) days of the issuance of the citation to
register his/her intent to contest the violation. Failure to initiate this
action within thirty (30) days shall constitute waiver and the matter shall
proceed for collection. Upon timely registration of intent to contest, the
citation shall be certified by the treasurer on an appropriate form to the
General District Court.
Sec. 21-38. Exemptions.
(a) No license shall be required under this
article of a nonresident of the city who shall use a motor vehicle exclusively
for his personal transportation to and from a place of business in the city.
(b) No person shall be required to pay the license fee
prescribed by this article on any vehicle for which an annual registration
certificate and license are not required by Code of Virginia, title 46.2, on
any vehicle specifically exempt under the provisions of Code of Virginia,
46.2-755, or on any vehicle owned by any person in active military service who
is in the city solely by reason of military orders and who has legal residence
state other than Virginia. Provided, however, that every
person claiming an exemption under this section who owns and operates a motor
vehicle, trailer or semitrailer which is normally garaged, stored, or parked
within the boundaries of the city must still provide to the commissioner of the
revenue proof that the owner of a vehicle is exempted under this section. If
the status of the owner of the vehicle changes so as to no longer qualify the
vehicle for the exemption provided herein, the owner shall forthwith notify the
commissioner of the revenue within 30 days of the date of such change in
status, give the reason for the status change, and shall comply with all other
provisions of this article.
(c) In the event the owner of the motor vehicle is a full
time student attending an institution of higher education, the situs shall be
the domicile of such student, provided the student has presented sufficient
evidence that he has paid personal property tax on the motor vehicle in his
Sec. 21-39. Separate license for
trailers and semitrailers.
Trailers and semitrailers shall be licensed separately under
this article from the vehicles to which they are attached.
Sec. 21-40. Invoice for license fee and payment.
(a) After a
motor vehicle, trailer, or semitrailer has been assessed for personal property
tax purposes by the commissioner of revenue, a license fee as set forth by
section 21-41 shall be charged to such motor vehicle, trailer, or semitrailer.
The city treasurer shall mail the taxpayer a bill for the license fee for the
current and each subsequent year. The license fee shall be listed as a separate
item on each year's annual personal property tax bill, which payment shall be
due on or before December 5th of the year preceding the year for
which the license is purchased, or as indicated on the bill.
(b) Upon payment
to the treasurer of the license fee prescribed by this article and in
compliance with all other applicable provisions of this article, the city
treasurer shall mark the treasurer's records that a license fee has been paid
on the applicant's vehicle for which the fee was charged.
Sec. 21-41. Amount of tax--Generally.
(a) Amount of tax. The license
tax imposed by this article on all motor vehicles, trailers or semitrailers
that have situs in the city as described in this article for any portion of the
year between January 1 and June 30 shall be as follows:
(1) Twenty-eight dollars ($28.00) for a
passenger car, if such passenger car is not used for the transportation of
passengers for compensation and is not kept or used for rent or for hire, or is
not operated under a lease without a chauffeur.
(2) Thirty cents ($0.30) per one hundred
(100) pounds of weight or major fraction thereof for a private motor vehicle,
other than a motorcycle, with a normal seating capacity of more than ten (10)
adult persons, including the driver, if such private motor vehicle is not used
for the transportation of passengers for compensation and is not kept or used
for rent or for hire or is not operated under a lease without a chauffeur;
provided, that in no case shall the tax be less than twenty dollars ($20.00).
(3) Thirty cents ($0.30) per one hundred
(100) pounds of weight or major fraction thereof for a private school bus;
provided that, in no case shall the tax be less than twenty dollars ($20.00).
(4) Twenty dollars ($20.00) for a trailer
or semitrailer designed for use as living quarters for human beings.
(5) Ten dollars ($10.00), plus thirty cents
($0.30) per one hundred (100) pounds of weight or major fraction thereof for
each motor vehicle, trailer or semitrailer used as a common carrier of
passengers, operating in intracity transportation over the public streets,
roads, bridges and routes of the city.
(6) Ten dollars ($10.00), plus forty-five
cents ($0.45) per one hundred (100) pounds of weight or major fraction thereof
for each motor vehicle, trailer or semitrailer kept or used for rent or for
hire or operated under a lease without a chauffeur for the transportation of
passengers. This tax does not apply to vehicles used as common carriers.
(7) Ten dollars ($10.00), plus forty-five
cents ($0.45) per one hundred (100) pounds of weight or major fraction thereof
for a taxicab or other vehicle kept for rent or hire and operated with a
chauffeur for the transportation of passengers. This tax does not apply to
vehicles used as common carriers.
(8) Fifteen dollars ($15.00) for a
motorcycle with or without a sidecar.
(9) Twenty dollars ($20.00) for a bus used
exclusively for transportation to and from Sunday school or church, for the
purpose of divine worship.
(10) Ten dollars ($10.00), plus forty-five
cents ($0.45) per one hundred (100) pounds of weight or major fraction thereof
for other passenger-carrying vehicles.
In addition to the taxes set forth above, a fee of five
dollars ($5.00) shall be imposed for the annual registration of a motor
vehicle, trailer or semitrailer referred to above exceeding four thousand
(b) Means for computing taxes and fees.
The manufacturer's shipping weight or scale weight shall be used for computing
all taxes and fees imposed by this section when based upon the weight of the
(c) Burden of proof. The
applicant for a license shall bear the burden of proof that the vehicle for
which a license is sought is entitled, by weight, design and use, to be
licensed for the amount tendered by the applicant to the city treasurer.
(d) Exception to subsections (a)(6) and
(7). The taxes imposed by subsection (a)(6) and (7) above to be paid
for the operation of motor vehicles used for rent or hire shall not be required
for the operation of any motor vehicle with a normal seating capacity of not
more than six (6) adult persons including the driver.
(1) While used not for profit in
transporting person who, as a common undertaking, bear or agree to bear all or
a part of the actual cost of such operation; or
(2) While used by a lessee renting or
hiring such vehicle for a period of twelve (12) months or longer under a written
lease or agreement; and, for the purpose of this section, every such motor
vehicle shall be treated as a private motor vehicle for which the license tax
shall be twenty-eight dollars ($28.00); provided, however, that if such vehicle
exceeds the weight of four thousand (4,000) pounds, such tax shall be
thirty-three dollars ($33.00)
(e) Exemption carriers operating under
certificates of public convenience and necessity. The above provisions of this
section shall not apply to any carrier operating under a certificate of public
convenience and necessity issued by the state corporation commission for buses
operated in special or chartered party service, nor shall the provisions of
subsections (a)(6) and (7) above apply to any carrier operating under a certificate
of public convenience and necessity issued by the state corporation commission
or the interstate commerce commission, or under a local franchise granted by
any city or town.
(f) No license tax shall be charged for
motor vehicles, trailers or semitrailers that do not have situs in the city as
described in this article for any portion of the year between January 1, and
June 30 of the license year.
(g) The license tax imposed by this article
shall be in addition to any other city license tax.
Sec. 21-42. For vehicles not designed or used for
transportation of passengers--Generally.
(a) The annual city license tax to be paid
by owners of all motor vehicles, trailers and semitrailers not designed and
used for the transportation of passengers, except as otherwise herein provided,
shall be determined by the gross weight of the vehicle or combination of
vehicles of which it is a part, when loaded to the maximum capacity for which
it is registered and licensed by the state, according to the license taxes
herein set forth. There shall be paid a license tax of eighteen cents ($0.18)
per one hundred (100) pounds, or fraction thereof, of such gross weight, up to
twelve thousand (12,000) pounds, and a tax of twenty-three cents ($0.23) per
one hundred (100) pounds, or fraction thereof, for vehicles weighing twelve
thousand one (12,001) pounds and more; provided that, in no case shall the
license tax be less than twenty dollars ($20.00) nor more than one hundred
twenty dollars ($120.00).
(b) In the case of a combination of tractor
truck and a trailer or semitrailer, each vehicle constituting a part of such
combination shall be licensed as a separate vehicle and a separate license
shall be issued therefore. The tax for a trailer or semitrailer unit shall be
twenty dollars ($20.00). The tax for each tractor unit shall be as prescribed
in subsection (a) above, based on gross weight, such gross weight being
determined by the aggregate gross weight of the entire combination of vehicles
of which the tractor unit constitutes a part; provided that, in no case shall
the tax for a tractor unit be less than twenty dollars ($20.00) nor more than
one hundred five dollars ($105.00).
(c) The annual city license tax to be paid
by the owner of any motor vehicle, trailer or semitrailer upon which
well-drilling machinery is attached and which is permanently used solely for
transporting such machinery shall be twenty dollars ($20.00).
Sec. 21-43. For one- and
The annual city license tax to be paid by the owner of a
one- or two-wheeled 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 and 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 (1) time, shall be six dollars and fifty cents ($6.50). Nothing in this
section shall be construed as applying a tax to trailers or semitrailers
designed for use as living quarters for human beings or to those trailers or semitrailers
operated under lease or rental agreement or operated for compensation.
Sec. 21-44. Tax not to exceed amount of state
If any license tax imposed by this article shall exceed,
when computed in accordance with the terms of this article, the amount of the
license tax imposed by the state on the same motor vehicle trailer or semitrailer,
the license tax imposed upon such vehicle by this article shall be in an amount
equal to the license tax imposed by the state and in no case shall the license
tax imposed by this article exceed the amount of the license tax imposed by the
state on the same vehicle.
Sec. 21-45. Determination of tax on vehicles
used as service or wrecking cranes.
For the purpose of determining the annual city license tax
to be paid by the owners of motor vehicles used as service or wrecking cranes,
such motor vehicles, when used in connection with the business of any person
engaged in selling motor vehicles or repairing the same, shall be treated as
other similar private motor vehicles and not as motor vehicles operating for
compensation or for hire.
Sec. 21-46. When collection of tax to begin.
The city treasurer shall begin collecting the license taxes
imposed by this article by November 10th of the preceding license year.
Sec. 21-47. Reserved.
Sec. 21-48. Applicant to present state
Each applicant for a license under this article shall
present to the commissioner of the revenue the state registration card for the
vehicle to be licensed.
Sec. 21-49. Repealed.
Sec. 21-50. Repealed.
Sec. 21-51. Repealed.
Sec. 21-52. Repealed.
Sec. 21-53. Repealed.
Sec. 21-54. Repealed.
Sec. 21-55. Repealed.
Sec. 21-56. Repealed.
Sec. 21-57. Repealed.
Sec. 21-58. Repealed.
Sec. 21-59. Repealed.
Sec. 21-60. Repealed.
Sec. 21-61. Repealed.
Sec. 21-62. Repealed.
Sec. 21-63. Repealed.
Sec. 21-64. Refund of tax.
(a) Any person paying a license tax on a
vehicle under the requirements of this article shall be entitled to a refund
upon furnishing proof, by affidavit or otherwise, satisfactory to the
commissioner of the revenue that such license is no longer required under this
article. No refund shall be made after January fifteenth
of such year.
(b) The city treasurer shall issue to any
person entitled to receive the refund provided for in this section a
certificate showing such person to be entitled to a refund of the amount stated
in such certificate and the treasurer shall forward a copy of such certificate
to the director of finance authorizing a refund to the person and in the amount
set forth in such certificate.
Sec. 21-65. Giving false affidavit under article.
Any person who shall give a false affidavit under the
provisions of this article shall be guilty of a Class 3 misdemeanor.
Sec. 21-66. Agreement with Department of Motor Vehicles.
a) The city treasurer shall enter into a
formal agreement with the commissioner of the state Department of Motor
Vehicles (DMV) whereby DMV will refuse to issue or renew any state vehicle
registration of any applicant who owes to the city any vehicle license fee or
personal property taxes, including delinquent taxes. Before being issued any
state vehicle registration or renewal of such license or registration by DMV,
the applicant shall first satisfy DMV that all such local vehicle license fees
and personal property taxes.
(b) DMV shall charge a reasonable fee to
cover the costs of such enforcement action, and the treasurer shall add the
cost of this fee to the delinquent tax bill.
(c) The treasurer shall notify DMV in the
manner provided for in the agreement with DMV and supply to DMV information
necessary to identify the debtor whose registration or renewal is to be denied.
Secs. 21-67--21-85. Reserved.
the regular meeting of the City Council of the City of Hampton, Virginia held
on September 26, 2007.
Signed by ____________________________ Date
Ross A. Kearney, II, Mayor
Attested by ____________________________ Date _________________
Katherine K. Glass
Clerk of the Council