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12103887D
HOUSE BILL NO. 878
Offered January 11, 2012
Prefiled January 11, 2012
A BILL to amend and reenact 15.2-973 of the Code of Virginia, relating to license taxes on certain motor vehicles.
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Patron-- Sickles
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Referred to Committee on Counties, Cities and Towns
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Be it enacted by the General Assembly of Virginia:

1.  That  15.2-973 of the Code of Virginia is amended and reenacted as follows:

15.2-973. Ordinances imposing license taxes on owners of certain motor vehicles.

Any locality may adopt an ordinance imposing a license tax, in an amount not exceeding $100 $500 annually, upon the owners of motor vehicles which do not display current license plates and which are not exempted from the requirements of displaying such license plates under the provisions of Article 6 ( 46.2-662 et seq.) of Chapter 6 of Title 46.2, 46.2-1554 and 46.2-1555, are not in a public dump, in an "automobile graveyard" as defined in 33.1-348 or in the possession of a licensed junk dealer or licensed motor vehicle dealer. Such ordinance shall exempt from such tax any vehicles which are stored on private property for a period not in excess of sixty days, for the purpose of removing parts for the repair of another vehicle. Nothing in this section shall be applicable to any vehicle being held or stored by or at the direction of any governmental authority, to any vehicle owned by a member of the armed forces on active duty or to any vehicle regularly stored within a structure.


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