Sec. 36-129. Exemptions.
(a) No license fee shall be required for any motor vehicle used by a vehicle dealer or vehicle manufacturer when such vehicle is being used exclusively for sales purposes; nor for any motor vehicle on which similar fees have been paid to a county, city or town of which the owner of such vehicle was a resident; nor for any motor vehicle belonging to any person who is not a resident of the city when such vehicle is used exclusively for pleasure or personal transportation and not for hire; nor shall any license fee be required for any vehicle which the city is prohibited from the imposition of a license fee by the laws of the state, and especially as so limited by Section 46.2-755 of the Code of Virginia, 1950, as amended.
(b) Pursuant to the authority granted by section 46.2-752 of the Code of Virginia the following vehicles are exempt from the payment of a license fee:
(1) Motor vehicles that are owned by volunteer rescue squads that operate within the city and which are used for emergency calls.
(2) One motor vehicle owned and used personally by any active member of a volunteer rescue squad that operates within the city. On or before June 1 of each year any member of a volunteer rescue squad who is a city resident and who desires a license fee to be waived shall furnish the city collector's office with a certificate signed by the chief or head of the rescue squad verifying that the volunteer is an active member of the rescue squad who regularly responds to emergency calls or regularly performs other duties for the rescue squad. No refunds shall be made for license fees paid by the members of a volunteer rescue squad. (Tax Code 1941, § 84; Ord. of 11-12-57; Ord. of 12-22-64; Ord. of 11-8-66; Ord. of 7-9-68; Ord. of 1-28-69; Ord. No. O-95-069, 3-28-95; Ord No. O-05-091, 7-12-05, eff. 1-1-06)
Last updated date: 10/23/2006 4:15:21 PM