§ 66-106. Fee imposed.

Latest version.

(a)

An annual license fee is hereby levied and assessed upon all motor vehicles, trailers and semitrailers described in subsection (b) of this section.

(b)

The situs for the imposition of licensing fees under this section shall in all cases be the town in which the motor vehicle, trailer or semitrailer is normally garaged, stored or parked. If it cannot be determined where the personal property is normally garaged, stored or parked, the situs shall be the domicile of its owner. If 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 a personal property tax on the motor vehicle in his domicile.

(Ord. of 12-12-2006)

State Law reference— Similar provisions, Code of Virginia, § 46.2-752(A).

(Ord. of 12-12-2006)

State law reference

Similar provisions, Code of Virginia, § 46.2-752(A).

                    
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