City of Hampton, Virginia
Ordinance - Coded
22 Lincoln Street
Hampton, VA 23669
Enactment Number: 15-0127
Ordinance to Amend and Reenact
Chapter 37, of the Code of the City of Hampton Taxation, (A) to Amend
Article III, Personal Property Taxes, Sec. 37-142 Entitled Filing of Return
Required Pertaining to the Addition of Boats or Watercraft to the Filing
Requirement for Personal Property Taxes Pursuant to Virginia Code Sections
58.1-3518, 58.1-3518.1 and 58.1-3916, and (B) to Add a New Article XV, Entitled
License Fees on Certain Boats Subject to Personal Property Tax to Impose a
License Fee Levied on Such Boats Pursuant to Virginia Code Section 15.2-1125.
BE IT ORDAINED by the City
Council of Hampton, Virginia, that the Code of the City of Hampton, Virginia,
be amended and re-enacted to read as follows:
ARTICLE III. PERSONAL PROPERTY TAXES
. . . .
Sec. 37-142. - Filing of return required.
. . . .
(b) Any person who has filed a
personal property return for motor vehicles,
trailers, boats or watercraft for which there has been no change in status or
situs as hereinafter described, shall not be required to file another personal
property return on such vehicles, trailers, boats or watercraft. The annual
assessment and taxation of such motor vehicles, trailers, and boats or
watercraft shall be based on the most recent personal property return filed by
(c) The owner shall file a new or amended
personal property return with the commissioner of revenue, as provided under
paragraph (a), when any of the following events occur:
. . .
(2) A change in the name or address
of the person or persons owning or leasing the motor vehicle, trailer, boat or
. . . .
(4) Any event or occurrence which
causes a motor vehicle, trailer, boat or watercraft to acquire or lose situs
(5) Any other change affecting the
assessment or levy of personal property tax on the motor vehicle, trailer, boat
or watercraft for which a return was previously filed.
. . . .
ARTICLE XV. - License
fees on certain boats subject to personal property tax
Sec. 37-413. -
For the purposes
of this article, certain words and phrases shall have meanings ascribed to them
by the following subsections of this section.
waters. Waters within the territorial limits of the City of Hampton.
(2) Boats. Privately owned motorized pleasure
boats and watercraft used for recreational purposes only and privately owned
non-motorized pleasure boats used for recreational purposes only, 20 feet in
length and over.
(3) Operate. To captain, man, or
be a passenger aboard a boat, or to tow by motor vehicle a boat to or from a
pier, dock, landing, or wharf.
Sec. 37-414. - Purpose.
resulting from the operation and storage of boats in and on the city waters is
a regular and recurring expense of the city. Pursuant to the authority set
forth in Virginia Code section 15.2-1125, a license on the privilege of
operating or owning a boat for recreational purposes in the city is imposed
together with a license fee. This license fee will generate revenue to defray
the costs of proper local government management of the city waters used for
Sec. 37-415. License
fee; situs; requirement thereof; violations; penalty.
a. A license fee as set forth in section
37-416 is imposed on every boat, which is normally operated, docked, stored, or
kept within city limits over 180 days. If it cannot be determined where such
boat is normally operated, docked, stored, or kept, the situs for the purpose
of imposing this license fee shall be the domicile of its owner. The
commissioner of the revenue shall determine the applicability of this section
and the treasurer shall bill and collect the license fee assessed. Every owner
of a boat normally operated, docked, stored or kept within city limits shall
pay a license fee on or before December fifth (5th) of the
proceeding license year, or within 10 days of purchasing such boat, or within
30 days of moving situs of the boat to the city, whichever is sooner.
b. It shall be unlawful for any person to
operate, dock, store, or keep a boat within the city without having paid the
license fee therefore. The failure or refusal of an owner or operator of any
boat subject to a license fee imposed by this article, who shall not have first
paid the license fee by December fifth (5th) under this article for
such license year, shall constitute a class four (4) misdemeanor punishable by
a fine of not more than $250.00.
Sec. 37-416. Amount of
(a) Amount of fee. The license fee imposed by
this article on all boats that have situs in the city as described in this
article for any portion of the year between January first (1st) and
June thirtieth (30th) shall be as follows:
(1) For motorized boats under 16 feet in
(2) For motorized boats 16 feet to less than 20
feet in length, $40.00; and
(3) For boats 20 feet to less than 40 feet in
(4) For boats 40 feet in length and over,
(b) Means for computing fees. The four (4)
watercraft size categories used by the Virginia Department of Game and Inland
Fisheries shall be used for computing license fees imposed by this section.
(c) Burden of proof. The applicant for a
license shall bear the burden of proof that the boat for which the license is
sought is entitled, by length, to be licensed for the amount tendered by the
applicant to the city treasurer.
Sec. 37 - 417. - Boats
exempt from license fee.
(a) The license fees imposed by
this article shall not apply to boats on which the city is prohibited from
imposing a tax by federal law or the laws of the commonwealth.
(b) Boats or watercraft weighing
less than five (5) tons and boats or watercraft weighing five (5) tons or more,
used for business purposes only.
Sec. 37- 418. - Invoice
for license fee and payment.
A license fee will be set by the
commissioner of the revenue and charged to such boat. 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
years annual personal property tax bill, which payment shall be due on or
before December fifth (5th) of the preceding year for which the
license is purchased, or as indicated on the bill.
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
treasurers records that a license fee has been paid on the applicants boat
for which the fee was charged.
Sec. 37-419. Refund of
(a) Any person paying a license fee on a boat
under the requirements of this article shall be entitled to a refund upon
furnishing proof, by affidavit or otherwise, deemed satisfactory to the
commissioner of the revenue that such license is no longer required
under this article. No refund shall be made after January 15th of
(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. 37-420. -
Authorization of the city treasurer.
treasurer, in consultation with the city manager, shall enter into a formal
agreement with the Commissioner of the Virginia Department of the Motor
Vehicles (DMV) to withhold state license registration unless and until an
applicant for such registration shall have paid all Hampton personal property
taxes and license fees imposed upon boats which have been assessed or are
assessable against the applicant by the city. The city treasurer shall submit
to DMV the documentation necessary to promptly and regularly indicate all who
are delinquent in the payment of personal property taxes and boat license fees.
Sec. 37-421. - Reports
treasurer shall provide the director of finance with such data and reports as
are requested regarding the collection rate for personal property taxes under
the DMV STOPS program.
Adopted at the regular meeting of the City Council of the
City of Hampton, Virginia held on May 13, 2015.
Signed by ____________________________ Date
George E. Wallace, Mayor
Attested by ____________________________ Date _________________
Katherine K. Glass, CMC
Clerk of the Council