§ 46.2-755. Limitations on imposition of motor vehicle license taxes and fees.
A. No county, city, or town shall impose any motor vehicle license tax or feeon any motor vehicle, trailer, or semitrailer when:
1. A similar tax or fee is imposed by the county, city, or town wherein thevehicle is normally garaged, stored or parked;
2. The vehicle is owned by a nonresident of such locality and is usedexclusively for pleasure or personal transportation and not for hire or forthe conduct of any business or occupation other than that set forth insubdivision 3 of this subsection;
3. The vehicle is (i) owned by a nonresident and (ii) used for transportinginto and within the locality, for sale in person or by his employees, wood,meats, poultry, fruits, flowers, vegetables, milk, butter, cream, or eggsproduced or grown by him, and not purchased by him for sale;
4. The motor vehicle, trailer, or semitrailer is owned by an officer oremployee of the Commonwealth who is a nonresident of such county, city, ortown and who uses the vehicle in the performance of his duties for theCommonwealth under an agreement for such use;
5. The motor vehicle, trailer, or semitrailer is kept by a dealer ormanufacturer for sale or for sales demonstration;
6. The motor vehicle, trailer, or semitrailer is operated by a common carrierof persons or property operating between cities and towns in the Commonwealthand not in intracity transportation or between cities and towns on the onehand and points and places outside cities and towns on the other and not inintracity transportation; or
7. The motor vehicle, trailer, or semitrailer is inoperable and unlicensedpursuant to § 46.2-734.
B. No county, city, or town shall impose a license fee for any one motorvehicle owned and used personally by any veteran who holds a current statemotor vehicle registration card establishing that he has received a disabledveteran's exemption from the Department and has been issued a disabledveteran's motor vehicle license plate as prescribed in § 46.2-739.
C. No county, city, or town shall impose any license tax or license fee orthe requirement of a license tag, sticker or decal upon any daily rentalvehicle, as defined in § 58.1-2401, the rental of which is subject to the taximposed by § 58.1-2402 A 4.
D. In the rental agreement between a motor vehicle renting company and arenter, the motor vehicle renting company may separately itemize and chargedaily fees or transaction fees to the renter, provided that the amounts ofsuch fees are disclosed at the time of reservation and rental as part of anyestimated pricing provided to the renter. Such fees include a vehicle licensefee to recover the company's incurred costs in licensing, titling, andregistering its rental fleet, concession recovery fees actually charged thecompany by an airport, or other governmentally owned or operated facility,and consolidated facility charges actually charged by an airport, or othergovernmentally owned or operated facility for improvements to or constructionof facilities at such facility where the motor vehicle rental companyoperates. The vehicle license fee shall represent the company's good faithestimate of the average per day per vehicle portion of the company's totalannual vehicle licensing, titling, and registration costs.
No motor vehicle renting company charging a vehicle license fee, concessionrecovery fee, or consolidated facility charge may make an advertisement inthe Commonwealth that includes a statement of the rental rate for a vehicleavailable for rent in the Commonwealth unless such advertisement includes astatement that the customer will be required to pay a vehicle license fee,concession recovery fee, or consolidated facility charge. The vehicle licensefee, concession recovery fee, or consolidated facility charge shall be shownas a separately itemized charge on the rental agreement. The vehicle licensefee shall be described in either the terms and conditions of the rentalagreement as the "estimated average per day per vehicle portion of thecompany's total annual vehicle licensing, titling, and registration costs"or, for renters participating in an extended rental program pursuant to amaster rental agreement, by posting such statement on the rental companywebsite.
Any amounts collected by the motor vehicle renting company in excess of theactual amount of its costs incurred relating to its vehicle license feesshall be retained by the motor vehicle renting company and applied toward therecovery of its next calendar year's costs relating to such fees. In suchevent, the good faith estimate of any vehicle license fee to be charged bythe company for the next calendar year shall be reduced to take into accountthe excess amount collected from the prior year.
E. As used in this section, common carrier of persons or property includesany person who undertakes, whether directly or by lease or any otherarrangement, to transport passengers or household goods for the generalpublic by motor vehicle for compensation over the highways of theCommonwealth, whether over regular or irregular routes, that has obtained therequired certificate of public convenience and necessity from the Departmentof Motor Vehicles pursuant to § 46.2-2075.
(Code 1950, § 46-65; 1950, p. 407; 1954, c. 575; 1958, c. 541, § 46.1-66;1959, Ex. Sess., c. 22; 1976, cc. 5, 339; 1978, c. 188; 1984, c. 156; 1985,c. 123; 1989, c. 727; 1997, cc. 283, 496, 853; 2006, c. 515; 2007, c. 296.)
§ 46.2-755. Limitations on imposition of motor vehicle license taxes and fees.
A. No county, city, or town shall impose any motor vehicle license tax or feeon any motor vehicle, trailer, or semitrailer when:
1. A similar tax or fee is imposed by the county, city, or town wherein thevehicle is normally garaged, stored or parked;
2. The vehicle is owned by a nonresident of such locality and is usedexclusively for pleasure or personal transportation and not for hire or forthe conduct of any business or occupation other than that set forth insubdivision 3 of this subsection;
3. The vehicle is (i) owned by a nonresident and (ii) used for transportinginto and within the locality, for sale in person or by his employees, wood,meats, poultry, fruits, flowers, vegetables, milk, butter, cream, or eggsproduced or grown by him, and not purchased by him for sale;
4. The motor vehicle, trailer, or semitrailer is owned by an officer oremployee of the Commonwealth who is a nonresident of such county, city, ortown and who uses the vehicle in the performance of his duties for theCommonwealth under an agreement for such use;
5. The motor vehicle, trailer, or semitrailer is kept by a dealer ormanufacturer for sale or for sales demonstration;
6. The motor vehicle, trailer, or semitrailer is operated by a common carrierof persons or property operating between cities and towns in the Commonwealthand not in intracity transportation or between cities and towns on the onehand and points and places outside cities and towns on the other and not inintracity transportation; or
7. The motor vehicle, trailer, or semitrailer is inoperable and unlicensedpursuant to § 46.2-734.
B. No county, city, or town shall impose a license fee for any one motorvehicle owned and used personally by any veteran who holds a current statemotor vehicle registration card establishing that he has received a disabledveteran's exemption from the Department and has been issued a disabledveteran's motor vehicle license plate as prescribed in § 46.2-739.
C. No county, city, or town shall impose any license tax or license fee orthe requirement of a license tag, sticker or decal upon any daily rentalvehicle, as defined in § 58.1-2401, the rental of which is subject to the taximposed by § 58.1-2402 A 4.
D. In the rental agreement between a motor vehicle renting company and arenter, the motor vehicle renting company may separately itemize and chargedaily fees or transaction fees to the renter, provided that the amounts ofsuch fees are disclosed at the time of reservation and rental as part of anyestimated pricing provided to the renter. Such fees include a vehicle licensefee to recover the company's incurred costs in licensing, titling, andregistering its rental fleet, concession recovery fees actually charged thecompany by an airport, or other governmentally owned or operated facility,and consolidated facility charges actually charged by an airport, or othergovernmentally owned or operated facility for improvements to or constructionof facilities at such facility where the motor vehicle rental companyoperates. The vehicle license fee shall represent the company's good faithestimate of the average per day per vehicle portion of the company's totalannual vehicle licensing, titling, and registration costs.
No motor vehicle renting company charging a vehicle license fee, concessionrecovery fee, or consolidated facility charge may make an advertisement inthe Commonwealth that includes a statement of the rental rate for a vehicleavailable for rent in the Commonwealth unless such advertisement includes astatement that the customer will be required to pay a vehicle license fee,concession recovery fee, or consolidated facility charge. The vehicle licensefee, concession recovery fee, or consolidated facility charge shall be shownas a separately itemized charge on the rental agreement. The vehicle licensefee shall be described in either the terms and conditions of the rentalagreement as the "estimated average per day per vehicle portion of thecompany's total annual vehicle licensing, titling, and registration costs"or, for renters participating in an extended rental program pursuant to amaster rental agreement, by posting such statement on the rental companywebsite.
Any amounts collected by the motor vehicle renting company in excess of theactual amount of its costs incurred relating to its vehicle license feesshall be retained by the motor vehicle renting company and applied toward therecovery of its next calendar year's costs relating to such fees. In suchevent, the good faith estimate of any vehicle license fee to be charged bythe company for the next calendar year shall be reduced to take into accountthe excess amount collected from the prior year.
E. As used in this section, common carrier of persons or property includesany person who undertakes, whether directly or by lease or any otherarrangement, to transport passengers or household goods for the generalpublic by motor vehicle for compensation over the highways of theCommonwealth, whether over regular or irregular routes, that has obtained therequired certificate of public convenience and necessity from the Departmentof Motor Vehicles pursuant to § 46.2-2075.
(Code 1950, § 46-65; 1950, p. 407; 1954, c. 575; 1958, c. 541, § 46.1-66;1959, Ex. Sess., c. 22; 1976, cc. 5, 339; 1978, c. 188; 1984, c. 156; 1985,c. 123; 1989, c. 727; 1997, cc. 283, 496, 853; 2006, c. 515; 2007, c. 296.)
§ 46.2-755. Limitations on imposition of motor vehicle license taxes and fees.
A. No county, city, or town shall impose any motor vehicle license tax or feeon any motor vehicle, trailer, or semitrailer when:
1. A similar tax or fee is imposed by the county, city, or town wherein thevehicle is normally garaged, stored or parked;
2. The vehicle is owned by a nonresident of such locality and is usedexclusively for pleasure or personal transportation and not for hire or forthe conduct of any business or occupation other than that set forth insubdivision 3 of this subsection;
3. The vehicle is (i) owned by a nonresident and (ii) used for transportinginto and within the locality, for sale in person or by his employees, wood,meats, poultry, fruits, flowers, vegetables, milk, butter, cream, or eggsproduced or grown by him, and not purchased by him for sale;
4. The motor vehicle, trailer, or semitrailer is owned by an officer oremployee of the Commonwealth who is a nonresident of such county, city, ortown and who uses the vehicle in the performance of his duties for theCommonwealth under an agreement for such use;
5. The motor vehicle, trailer, or semitrailer is kept by a dealer ormanufacturer for sale or for sales demonstration;
6. The motor vehicle, trailer, or semitrailer is operated by a common carrierof persons or property operating between cities and towns in the Commonwealthand not in intracity transportation or between cities and towns on the onehand and points and places outside cities and towns on the other and not inintracity transportation; or
7. The motor vehicle, trailer, or semitrailer is inoperable and unlicensedpursuant to § 46.2-734.
B. No county, city, or town shall impose a license fee for any one motorvehicle owned and used personally by any veteran who holds a current statemotor vehicle registration card establishing that he has received a disabledveteran's exemption from the Department and has been issued a disabledveteran's motor vehicle license plate as prescribed in § 46.2-739.
C. No county, city, or town shall impose any license tax or license fee orthe requirement of a license tag, sticker or decal upon any daily rentalvehicle, as defined in § 58.1-2401, the rental of which is subject to the taximposed by § 58.1-2402 A 4.
D. In the rental agreement between a motor vehicle renting company and arenter, the motor vehicle renting company may separately itemize and chargedaily fees or transaction fees to the renter, provided that the amounts ofsuch fees are disclosed at the time of reservation and rental as part of anyestimated pricing provided to the renter. Such fees include a vehicle licensefee to recover the company's incurred costs in licensing, titling, andregistering its rental fleet, concession recovery fees actually charged thecompany by an airport, or other governmentally owned or operated facility,and consolidated facility charges actually charged by an airport, or othergovernmentally owned or operated facility for improvements to or constructionof facilities at such facility where the motor vehicle rental companyoperates. The vehicle license fee shall represent the company's good faithestimate of the average per day per vehicle portion of the company's totalannual vehicle licensing, titling, and registration costs.
No motor vehicle renting company charging a vehicle license fee, concessionrecovery fee, or consolidated facility charge may make an advertisement inthe Commonwealth that includes a statement of the rental rate for a vehicleavailable for rent in the Commonwealth unless such advertisement includes astatement that the customer will be required to pay a vehicle license fee,concession recovery fee, or consolidated facility charge. The vehicle licensefee, concession recovery fee, or consolidated facility charge shall be shownas a separately itemized charge on the rental agreement. The vehicle licensefee shall be described in either the terms and conditions of the rentalagreement as the "estimated average per day per vehicle portion of thecompany's total annual vehicle licensing, titling, and registration costs"or, for renters participating in an extended rental program pursuant to amaster rental agreement, by posting such statement on the rental companywebsite.
Any amounts collected by the motor vehicle renting company in excess of theactual amount of its costs incurred relating to its vehicle license feesshall be retained by the motor vehicle renting company and applied toward therecovery of its next calendar year's costs relating to such fees. In suchevent, the good faith estimate of any vehicle license fee to be charged bythe company for the next calendar year shall be reduced to take into accountthe excess amount collected from the prior year.
E. As used in this section, common carrier of persons or property includesany person who undertakes, whether directly or by lease or any otherarrangement, to transport passengers or household goods for the generalpublic by motor vehicle for compensation over the highways of theCommonwealth, whether over regular or irregular routes, that has obtained therequired certificate of public convenience and necessity from the Departmentof Motor Vehicles pursuant to § 46.2-2075.
(Code 1950, § 46-65; 1950, p. 407; 1954, c. 575; 1958, c. 541, § 46.1-66;1959, Ex. Sess., c. 22; 1976, cc. 5, 339; 1978, c. 188; 1984, c. 156; 1985,c. 123; 1989, c. 727; 1997, cc. 283, 496, 853; 2006, c. 515; 2007, c. 296.)
