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2013 SESSION
13102234DBe 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 annually, upon the
owners of motor vehicles which that do not display current
license plates and which that 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. Such ordinance may also
impose a license tax, in an
amount not exceeding $250 annually, upon resident owners, whose
domicile is in Virginia as defined in § 46.2-341.4, of
motor vehicles that do not
display license plates issued for such vehicles by the Commonwealth and that
are not exempted from the requirements of displaying such license plates under
the foregoing provisions referred to in this section. 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. Nothing in this section
shall be applicable to motor vehicles that are stored on
private property for the purpose of restoration or repair or for
removing parts for the repair of another vehicle.