{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/46.2-752.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/46.2-752.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/46.2-752.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/46.2-752.html"}],"law_id":78143,"edition_id":1,"section_id":78143,"structure_id":13691,"section_number":"46.2-752","catch_line":"Taxes and license fees imposed by counties, cities, and towns; limitations on amounts; disposition of revenues; requiring evidence of payment of personal property taxes and certain fines; prohibiting display of licenses after expiration; failure to display valid local license required by other localities; penalty","history":"Code 1950, \u00a7 46-64; 1950, p. 240; 1952, c. 169; 1954, cc. 491, 594; 1956, cc. 66, 549, 570; 1958, c. 541, \u00a7 46.1-65; 1959, Ex. Sess., cc. 22, 55; 1962, c. 574; 1964, c. 218; 1972, c. 200; 1974, c. 621; 1975, c. 105; 1977, c. 166; 1979, c. 185; 1980, c. 105; 1982, c. 85; 1984, cc. 308, 630, 695; 1986, c. 123; 1987, cc. 208, 243; 1989, cc. 321, 706, 727; 1990, cc. 181, 187, 188, 455; 1991, c. 622; 1992, cc. 226, 355, 794, 806; 1993, cc. 50, 63, 175, 565; 1994, cc. 528, 962; 1995, cc. 91, 412, 449, 460, 479, 659; 1996, cc. 89, 562; 1997, cc. 246, 499, 905, 911; 1998, c. 649; 1999, c. 236; 2000, c. 303; 2001, cc. 338, 471, 605, 606; 2002, cc. 206, 553; 2003, c. 326; 2004, cc. 689, 723; 2005, c. 317; 2006, c. 148; 2007, cc. 213, 230, 813, 865; 2008, cc. 163, 457, 591; 2009, cc. 366, 756, 843; 2010, cc. 125, 131; 2013, c. 82; 2014, c. 543; 2015, cc. 69, 502, 503; 2017, cc. 119, 670; 2018, c. 431; 2020, cc. 1230, 1275.","full_text":"A\n\nExcept as provided in \u00a7 46.2-755, counties, cities, and towns may levy and assess taxes and charge license fees on motor vehicles, trailers, and semitrailers. However, none of these taxes and license fees shall be assessed or charged by any county on vehicles owned by residents of any town located in the county when such town constitutes a separate school district if the vehicles are already subject to town license fees and taxes, nor shall a town charge a license fee to any new resident of the town, previously a resident of a county within which all or part of the town is situated, who has previously paid a license fee for the same tax year to such county. The amount of the license fee or tax imposed by any county, city, or town on any motor vehicle, trailer, or semitrailer shall not be greater than the annual or one-year fee imposed by the Commonwealth on the motor vehicle, trailer, or semitrailer in effect on January 1, 2020. The license fees and taxes shall be imposed in such manner, on such basis, for such periods, and subject to proration for fractional periods of years, as the proper local authorities may determine.\n\t\t\tOwners or lessees of motor vehicles, trailers, and semitrailers who have served outside of the United States in the armed services of the United States shall have a 90-day grace period, beginning on the date they are no longer serving outside the United States, in which to comply with the requirements of this section. For purposes of this section, “the armed services of the United States” includes active duty service with the regular Armed Forces of the United States or the National Guard or other reserve component.\n\t\t\tLocal licenses may be issued free of charge for any or all of the following:1\n\nVehicles powered by clean special fuels as defined in § 46.2-749.3, including dual-fuel and bi-fuel vehicles,2\n\nVehicles owned by volunteer emergency medical services agencies,3\n\nVehicles owned by volunteer fire departments,4\n\nVehicles owned or leased by active members or active auxiliary members of volunteer emergency medical services agencies,5\n\nVehicles owned or leased by active members or active auxiliary members of volunteer fire departments,6\n\nVehicles owned or leased by auxiliary police officers,7\n\nVehicles owned or leased by volunteer police chaplains,8\n\nVehicles owned by surviving spouses of persons qualified to receive special license plates under § 46.2-739,9\n\nVehicles owned or leased by auxiliary deputy sheriffs or volunteer deputy sheriffs,10\n\nVehicles owned by persons qualified to receive special license plates under § 46.2-739,11\n\nVehicles owned by any of the following who served at least 10 years in the locality: former members of volunteer emergency medical services agencies, former members of volunteer fire departments, former auxiliary police officers, members and former members of authorized police volunteer citizen support units, members and former members of authorized sheriff’s volunteer citizen support units, former volunteer police chaplains, and former volunteer special police officers appointed under former § 15.2-1737. In the case of active members of volunteer emergency medical services agencies and active members of volunteer fire departments, applications for such licenses shall be accompanied by written evidence, in a form acceptable to the locality, of their active affiliation or membership, and no member of an emergency medical services agency or member of a volunteer fire department shall be issued more than one such license free of charge,12\n\nAll vehicles having a situs for the imposition of licensing fees under this section in the locality,13\n\nVehicles owned or leased by deputy sheriffs; however, no deputy sheriff shall be issued more than one such license free of charge,14\n\nVehicles owned or leased by police officers; however, no police officer shall be issued more than one such license free of charge,15\n\nVehicles owned or leased by officers of the State Police; however, no officer of the State Police shall be issued more than one such license free of charge,16\n\nVehicles owned or leased by salaried firefighters; however, no salaried firefighter shall be issued more than one such license free of charge,17\n\nVehicles owned or leased by salaried emergency medical services personnel; however, no salaried emergency medical services personnel shall be issued more than one such license free of charge,18\n\nVehicles with a gross weight exceeding 10,000 pounds owned by museums officially designated by the Commonwealth,19\n\nVehicles owned by persons, or their surviving spouses, qualified to receive special license plates under subsection A of § 46.2-743, and20\n\nVehicles owned or leased by members of the Virginia Defense Force; however, no member of the Virginia Defense Force shall be issued more than one such license free of charge.\n\t\t\t\tThe governing body of any county, city, or town issuing licenses under this section may by ordinance provide for a 50 percent reduction in the fee charged for the issuance of any such license issued for any vehicle owned or leased by any person who is 65 years old or older. No such discount, however, shall be available for more than one vehicle owned or leased by the same person.\n\t\t\t\tThe governing body of any county, city, or town issuing licenses free of charge under this subsection may by ordinance provide for (i) the limitation, restriction, or denial of such free issuance to an otherwise qualified applicant, including without limitation the denial of free issuance to a taxpayer who has failed to timely pay personal property taxes due with respect to the vehicle and (ii) the grounds for such limitation, restriction, or denial.\n\t\t\t\tThe situs for the imposition of licensing fees under this section shall in all cases, except as hereinafter provided, be the county, city, or 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. In the event 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.B\n\nThe revenue derived from all county, city, or town taxes and license fees imposed on motor vehicles, trailers, or semitrailers shall be applied to general county, city, or town purposes.C\n\nA county, city, or town may require that no motor vehicle, trailer, or semitrailer shall be locally licensed until the applicant has produced satisfactory evidence that all personal property taxes on the motor vehicle, trailer, or semitrailer to be licensed have been paid and satisfactory evidence that any delinquent motor vehicle, trailer, or semitrailer personal property taxes owing have been paid which have been properly assessed or are assessable against the applicant by the county, city, or town. A county, city, or town may also provide that no motor vehicle license shall be issued unless the tangible personal property taxes properly assessed or assessable by that locality on any tangible personal property used or usable as a dwelling titled by the Department of Motor Vehicles and owned by the taxpayer have been paid. Any county and any town within any such county may by agreement require that all personal property taxes assessed by either the county or the town on any vehicle be paid before licensure of such vehicle by either the county or the town.C1\n\nThe Counties of Dinwiddie, Lee, and Wise may, by ordinance or resolution adopted after public notice and hearing and, with the consent of the treasurer, require that no license may be issued under this section unless the applicant has produced satisfactory evidence that all fees, including delinquent fees, payable to such county or local solid waste authority, for the disposal of solid waste pursuant to the Virginia Water and Waste Authorities Act (§ 15.2-5100 et seq.), or pursuant to § 15.2-2159, have been paid in full. For purposes of this subsection, all fees, including delinquent fees, payable to a county for waste disposal services described herein, shall be paid to the treasurer of such county; however, in Wise County, the fee shall be paid to the county or its agent.D\n\nThe Counties of Arlington, Fairfax, Loudoun, and Prince William and towns within them and any city may require that no motor vehicle, trailer, or semitrailer shall be licensed by that jurisdiction unless all fines owed to the jurisdiction by the owner of the vehicle, trailer, or semitrailer for violation of the jurisdiction’s ordinances governing parking of vehicles have been paid. The provisions of this subsection shall not apply to vehicles owned by firms or companies in the business of renting motor vehicles.E\n\nIf in any county imposing license fees and taxes under this section, a town therein imposes like fees and taxes on vehicles of owners resident in the town, the owner of any vehicle subject to the fees or taxes shall be entitled, on the owner’s displaying evidence that he has paid the fees or taxes, to receive a credit on the fees or taxes imposed by the county to the extent of the fees or taxes he has paid to the town. Nothing in this section shall deprive any town now imposing these licenses and taxes from increasing them or deprive any town not now imposing them from hereafter doing so, but subject to the limitations provided in subsection D. The governing body of any county and the governing body of any town in that county wherein each imposes the license tax herein provided may provide mutual agreements so that not more than one license plate or decal in addition to the state plate shall be required.F\n\nNotwithstanding the provisions of subsection E, in a consolidated county wherein a tier-city exists, the tier-city may, in accordance with the provisions of the agreement or plan of consolidation, impose license fees and taxes under this section in addition to those fees and taxes imposed by the county, provided that the combined county and tier-city rates do not exceed the maximum provided in subsection A. No credit shall be allowed on the fees or taxes imposed by the county for fees or taxes paid to the tier-city, except as may be provided by the consolidation agreement or plan. The governing body of any county and the governing body of any tier-city in such county wherein each imposes the license tax herein may provide by mutual agreement that no more than one license plate or decal in addition to the state license plate shall be required.G\n\nAny county, city, or town may by ordinance provide that it shall be unlawful for any owner or operator of a motor vehicle, trailer, or semitrailer (i) to fail to obtain and, if any required by such ordinance, to display the local license required by any ordinance of the county, city or town in which the vehicle is registered, or (ii) to display upon a motor vehicle, trailer, or semitrailer any such local license, required by ordinance to be displayed, after its expiration date. The ordinance may provide that a violation shall constitute a misdemeanor the penalty for which shall not exceed that of a Class 4 misdemeanor and may, in the case of a motor vehicle registered to a resident of the locality where such vehicle is registered, authorize the issuance by local law-enforcement officers of citations, summonses, parking tickets, or uniform traffic summonses for violations. Any such ordinance may also provide that a violation of the ordinance by the registered owner of the vehicle may not be discharged by payment of a fine except upon presentation of satisfactory evidence that the required license has been obtained. Nothing in this section shall be construed to require a county, city, or town to issue a decal or any other tangible evidence of a local license to be displayed on the licensed vehicle if the county’s, city’s, or town’s ordinance does not require display of a decal or other evidence of payment. No ordinance adopted pursuant to this section shall require the display of any local license, decal, or sticker on any vehicle owned by a public service company, as defined in § 56-76, having a fleet of at least 2,500 vehicles garaged in the Commonwealth.H\n\nExcept as provided by subsections E and F, no vehicle shall be subject to taxation under the provisions of this section in more than one jurisdiction. Furthermore, no person who has purchased a local vehicle license, decal, or sticker for a vehicle in one county, city, or town and then moves to and garages his vehicle in another county, city, or town shall be required to purchase another local license, decal, or sticker from the county, city, or town to which he has moved and wherein his vehicle is now garaged until the expiration date of the local license, decal, or sticker issued by the county, city, or town from which he moved.I\n\nPurchasers of new or used motor vehicles shall be allowed at least a 10-day grace period, beginning with the date of purchase, during which to pay license fees charged by local governments under authority of this section.J\n\nThe treasurer or director of finance of any county, city, or town may enter into an agreement with the Commissioner whereby the Commissioner will refuse to issue or renew any vehicle registration of any applicant therefor who owes to such county, city, or town any local vehicle license fees or delinquent tangible personal property tax or parking citations. Before being issued any vehicle registration or renewal of such license or registration by the Commissioner, the applicant shall first satisfy all such local vehicle license fees and delinquent taxes or parking citations and present evidence satisfactory to the Commissioner that all such local vehicle license fees and delinquent taxes or parking citations have been paid in full. However, a vehicle purchased by an applicant subsequent to the onset of enforcement action under this subsection may be issued an initial registration for a period of up to 90 days to allow the applicant to satisfy all applicable requirements under this subsection, provided that a fee sufficient for the registration period, as calculated under subsection B of § 46.2-694, is paid. Such initial registration shall not be eligible for the one-month registration extension provided for in § 46.2-646.2 for this same purpose. The Commissioner shall charge a reasonable fee to cover the costs of such enforcement action, and the treasurer or director of finance may add the cost of this fee to the delinquent tax bill or the amount of the parking citation. The treasurer or director of finance of any county, city, or town seeking to collect delinquent taxes or parking citations through the withholding of registration or renewal thereof by the Commissioner as provided for in this subsection shall notify the Commissioner in the manner provided for in his agreement with the Commissioner and supply to the Commissioner information necessary to identify the debtor whose registration or renewal is to be denied. Any agreement entered into pursuant to the provisions of this subsection shall provide the debtor notice of the intent to deny renewal of registration or issuance of registration for any currently unregistered vehicle at least 30 days prior to the expiration date of a current vehicle registration. For the purposes of this subsection, notice by first-class mail to the registrant’s address as maintained in the records of the Department of Motor Vehicles shall be deemed sufficient. In the case of parking violations, the Commissioner shall only refuse to issue or renew the vehicle registration of any applicant therefor pursuant to this subsection for the vehicle that incurred the parking violations. The provisions of this subsection shall not apply to vehicles owned by firms or companies in the business of renting motor vehicles.K\n\nThe governing bodies of any two or more counties, cities, or towns may enter into compacts for the regional enforcement of local motor vehicle license requirements. The governing body of each participating jurisdiction may by ordinance require the owner or operator of any motor vehicle, trailer, or semitrailer to display on his vehicle a valid local license issued by another county, city, or town that is a party to the regional compact, provided that the owner or operator is required by the jurisdiction of situs, as provided in § 58.1-3511, to obtain and display such license. The ordinance may also provide that no motor vehicle, trailer, or semitrailer shall be locally licensed until the applicant has produced satisfactory evidence that (i) all personal property taxes on the motor vehicle, trailer, or semitrailer to be licensed have been paid to all participating jurisdictions and (ii) any delinquent motor vehicle, trailer, or semitrailer personal property taxes that have been properly assessed or are assessable by any participating jurisdiction against the applicant have been paid. Any city and any county having the urban county executive form of government, the counties adjacent to such county and towns within them may require that no motor vehicle, trailer, or semitrailer shall be licensed by that jurisdiction or any other jurisdiction in the compact unless all fines owed to any participating jurisdiction by the owner of the vehicle for violation of any participating jurisdiction’s ordinances governing parking of vehicles have been paid. The ordinance may further provide that a violation shall constitute a misdemeanor the penalty for which shall not exceed that of a Class 4 misdemeanor. Any such ordinance may also provide that a violation of the ordinance by the owner of the vehicle may not be discharged by payment of a fine and applicable court costs except upon presentation of satisfactory evidence that the required license has been obtained. The provisions of this subsection shall not apply to vehicles owned by firms or companies in the business of renting motor vehicles.L\n\nIn addition to the taxes and license fees permitted in subsection A, counties, cities, and towns may charge a license fee of no more than $1 per motor vehicle, trailer, and semitrailer. Except for the provisions of subsection B, such fee shall be subject to all other provisions of this section. All funds collected pursuant to this subsection shall be paid pursuant to § 51.1-1204 to the Volunteer Firefighters’ and Rescue Squad Workers’ Service Award Fund to the accounts of all members of the Fund who are volunteers for fire departments or emergency medical services agencies within the jurisdiction of the particular county, city, or town.M\n\nIn any county, the county treasurer or comparable officer and the treasurer of any town located wholly or partially within such county may enter into a reciprocal agreement, with the approval of the respective local governing bodies, that provides for the town treasurer to collect license fees or taxes on any motor vehicle, trailer, or semitrailer owed to the county that are non-delinquent, delinquent, or both or for the county treasurer to collect license fees or taxes on any motor vehicle, trailer, or semitrailer owed to the town that are non-delinquent, delinquent, or both. A treasurer or comparable officer collecting any such license fee or tax pursuant to an agreement entered into under this subsection shall account for and pay over such amounts to the locality owed such license fee or tax in the same manner as provided by law. As used in this subsection, with regard to towns, “treasurer” means the town officer or employee vested with authority by the charter, statute, or governing body to collect local taxes.N\n\nFor any summons issued for a violation of this section, the court may, in its discretion, dismiss the summons, where proof of compliance with this section is provided to the court on or before the court date.","order_by":null,"text":{"0":{"id":280117,"text":"Except as provided in \u00a7 46.2-755, counties, cities, and towns may levy and assess taxes and charge license fees on motor vehicles, trailers, and semitrailers. However, none of these taxes and license fees shall be assessed or charged by any county on vehicles owned by residents of any town located in the county when such town constitutes a separate school district if the vehicles are already subject to town license fees and taxes, nor shall a town charge a license fee to any new resident of the town, previously a resident of a county within which all or part of the town is situated, who has previously paid a license fee for the same tax year to such county. The amount of the license fee or tax imposed by any county, city, or town on any motor vehicle, trailer, or semitrailer shall not be greater than the annual or one-year fee imposed by the Commonwealth on the motor vehicle, trailer, or semitrailer in effect on January 1, 2020. The license fees and taxes shall be imposed in such manner, on such basis, for such periods, and subject to proration for fractional periods of years, as the proper local authorities may determine.\n\t\t\tOwners or lessees of motor vehicles, trailers, and semitrailers who have served outside of the United States in the armed services of the United States shall have a 90-day grace period, beginning on the date they are no longer serving outside the United States, in which to comply with the requirements of this section. For purposes of this section, “the armed services of the United States” includes active duty service with the regular Armed Forces of the United States or the National Guard or other reserve component.\n\t\t\tLocal licenses may be issued free of charge for any or all of the following:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":280118,"text":"Vehicles powered by clean special fuels as defined in § 46.2-749.3, including dual-fuel and bi-fuel vehicles,","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":280119,"text":"Vehicles owned by volunteer emergency medical services agencies,","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":280120,"text":"Vehicles owned by volunteer fire departments,","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":280121,"text":"Vehicles owned or leased by active members or active auxiliary members of volunteer emergency medical services agencies,","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":280122,"text":"Vehicles owned or leased by active members or active auxiliary members of volunteer fire departments,","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":280123,"text":"Vehicles owned or leased by auxiliary police officers,","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":280124,"text":"Vehicles owned or leased by volunteer police chaplains,","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"A8"},"8":{"id":280125,"text":"Vehicles owned by surviving spouses of persons qualified to receive special license plates under § 46.2-739,","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"A9"},"9":{"id":280126,"text":"Vehicles owned or leased by auxiliary deputy sheriffs or volunteer deputy sheriffs,","type":"section","prefixes":["A","9"],"prefix":"9","entire_prefix":"A9","prefix_anchor":"A9","level":2,"prior_prefix":"A8","next_prefix":"A10"},"10":{"id":280127,"text":"Vehicles owned by persons qualified to receive special license plates under § 46.2-739,","type":"section","prefixes":["A","10"],"prefix":"10","entire_prefix":"A10","prefix_anchor":"A10","level":2,"prior_prefix":"A9","next_prefix":"A11"},"11":{"id":280128,"text":"Vehicles owned by any of the following who served at least 10 years in the locality: former members of volunteer emergency medical services agencies, former members of volunteer fire departments, former auxiliary police officers, members and former members of authorized police volunteer citizen support units, members and former members of authorized sheriff’s volunteer citizen support units, former volunteer police chaplains, and former volunteer special police officers appointed under former § 15.2-1737. In the case of active members of volunteer emergency medical services agencies and active members of volunteer fire departments, applications for such licenses shall be accompanied by written evidence, in a form acceptable to the locality, of their active affiliation or membership, and no member of an emergency medical services agency or member of a volunteer fire department shall be issued more than one such license free of charge,","type":"section","prefixes":["A","11"],"prefix":"11","entire_prefix":"A11","prefix_anchor":"A11","level":2,"prior_prefix":"A10","next_prefix":"A12"},"12":{"id":280129,"text":"All vehicles having a situs for the imposition of licensing fees under this section in the locality,","type":"section","prefixes":["A","12"],"prefix":"12","entire_prefix":"A12","prefix_anchor":"A12","level":2,"prior_prefix":"A11","next_prefix":"A13"},"13":{"id":280130,"text":"Vehicles owned or leased by deputy sheriffs; however, no deputy sheriff shall be issued more than one such license free of charge,","type":"section","prefixes":["A","13"],"prefix":"13","entire_prefix":"A13","prefix_anchor":"A13","level":2,"prior_prefix":"A12","next_prefix":"A14"},"14":{"id":280131,"text":"Vehicles owned or leased by police officers; however, no police officer shall be issued more than one such license free of charge,","type":"section","prefixes":["A","14"],"prefix":"14","entire_prefix":"A14","prefix_anchor":"A14","level":2,"prior_prefix":"A13","next_prefix":"A15"},"15":{"id":280132,"text":"Vehicles owned or leased by officers of the State Police; however, no officer of the State Police shall be issued more than one such license free of charge,","type":"section","prefixes":["A","15"],"prefix":"15","entire_prefix":"A15","prefix_anchor":"A15","level":2,"prior_prefix":"A14","next_prefix":"A16"},"16":{"id":280133,"text":"Vehicles owned or leased by salaried firefighters; however, no salaried firefighter shall be issued more than one such license free of charge,","type":"section","prefixes":["A","16"],"prefix":"16","entire_prefix":"A16","prefix_anchor":"A16","level":2,"prior_prefix":"A15","next_prefix":"A17"},"17":{"id":280134,"text":"Vehicles owned or leased by salaried emergency medical services personnel; however, no salaried emergency medical services personnel shall be issued more than one such license free of charge,","type":"section","prefixes":["A","17"],"prefix":"17","entire_prefix":"A17","prefix_anchor":"A17","level":2,"prior_prefix":"A16","next_prefix":"A18"},"18":{"id":280135,"text":"Vehicles with a gross weight exceeding 10,000 pounds owned by museums officially designated by the Commonwealth,","type":"section","prefixes":["A","18"],"prefix":"18","entire_prefix":"A18","prefix_anchor":"A18","level":2,"prior_prefix":"A17","next_prefix":"A19"},"19":{"id":280136,"text":"Vehicles owned by persons, or their surviving spouses, qualified to receive special license plates under subsection A of § 46.2-743, and","type":"section","prefixes":["A","19"],"prefix":"19","entire_prefix":"A19","prefix_anchor":"A19","level":2,"prior_prefix":"A18","next_prefix":"A20"},"20":{"id":280137,"text":"Vehicles owned or leased by members of the Virginia Defense Force; however, no member of the Virginia Defense Force shall be issued more than one such license free of charge.\n\t\t\t\tThe governing body of any county, city, or town issuing licenses under this section may by ordinance provide for a 50 percent reduction in the fee charged for the issuance of any such license issued for any vehicle owned or leased by any person who is 65 years old or older. No such discount, however, shall be available for more than one vehicle owned or leased by the same person.\n\t\t\t\tThe governing body of any county, city, or town issuing licenses free of charge under this subsection may by ordinance provide for (i) the limitation, restriction, or denial of such free issuance to an otherwise qualified applicant, including without limitation the denial of free issuance to a taxpayer who has failed to timely pay personal property taxes due with respect to the vehicle and (ii) the grounds for such limitation, restriction, or denial.\n\t\t\t\tThe situs for the imposition of licensing fees under this section shall in all cases, except as hereinafter provided, be the county, city, or 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. In the event 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.","type":"section","prefixes":["A","20"],"prefix":"20","entire_prefix":"A20","prefix_anchor":"A20","level":2,"prior_prefix":"A19","next_prefix":"B"},"21":{"id":280138,"text":"The revenue derived from all county, city, or town taxes and license fees imposed on motor vehicles, trailers, or semitrailers shall be applied to general county, city, or town purposes.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A20","next_prefix":"C"},"22":{"id":280139,"text":"A county, city, or town may require that no motor vehicle, trailer, or semitrailer shall be locally licensed until the applicant has produced satisfactory evidence that all personal property taxes on the motor vehicle, trailer, or semitrailer to be licensed have been paid and satisfactory evidence that any delinquent motor vehicle, trailer, or semitrailer personal property taxes owing have been paid which have been properly assessed or are assessable against the applicant by the county, city, or town. A county, city, or town may also provide that no motor vehicle license shall be issued unless the tangible personal property taxes properly assessed or assessable by that locality on any tangible personal property used or usable as a dwelling titled by the Department of Motor Vehicles and owned by the taxpayer have been paid. Any county and any town within any such county may by agreement require that all personal property taxes assessed by either the county or the town on any vehicle be paid before licensure of such vehicle by either the county or the town.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C1"},"23":{"id":280140,"text":"The Counties of Dinwiddie, Lee, and Wise may, by ordinance or resolution adopted after public notice and hearing and, with the consent of the treasurer, require that no license may be issued under this section unless the applicant has produced satisfactory evidence that all fees, including delinquent fees, payable to such county or local solid waste authority, for the disposal of solid waste pursuant to the Virginia Water and Waste Authorities Act (§ 15.2-5100 et seq.), or pursuant to § 15.2-2159, have been paid in full. For purposes of this subsection, all fees, including delinquent fees, payable to a county for waste disposal services described herein, shall be paid to the treasurer of such county; however, in Wise County, the fee shall be paid to the county or its agent.","type":"section","prefixes":["C1"],"prefix":"C1","entire_prefix":"C1","prefix_anchor":"C1","level":1,"prior_prefix":"C","next_prefix":"D"},"24":{"id":280141,"text":"The Counties of Arlington, Fairfax, Loudoun, and Prince William and towns within them and any city may require that no motor vehicle, trailer, or semitrailer shall be licensed by that jurisdiction unless all fines owed to the jurisdiction by the owner of the vehicle, trailer, or semitrailer for violation of the jurisdiction’s ordinances governing parking of vehicles have been paid. The provisions of this subsection shall not apply to vehicles owned by firms or companies in the business of renting motor vehicles.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C1","next_prefix":"E"},"25":{"id":280142,"text":"If in any county imposing license fees and taxes under this section, a town therein imposes like fees and taxes on vehicles of owners resident in the town, the owner of any vehicle subject to the fees or taxes shall be entitled, on the owner’s displaying evidence that he has paid the fees or taxes, to receive a credit on the fees or taxes imposed by the county to the extent of the fees or taxes he has paid to the town. Nothing in this section shall deprive any town now imposing these licenses and taxes from increasing them or deprive any town not now imposing them from hereafter doing so, but subject to the limitations provided in subsection D. The governing body of any county and the governing body of any town in that county wherein each imposes the license tax herein provided may provide mutual agreements so that not more than one license plate or decal in addition to the state plate shall be required.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"26":{"id":280143,"text":"Notwithstanding the provisions of subsection E, in a consolidated county wherein a tier-city exists, the tier-city may, in accordance with the provisions of the agreement or plan of consolidation, impose license fees and taxes under this section in addition to those fees and taxes imposed by the county, provided that the combined county and tier-city rates do not exceed the maximum provided in subsection A. No credit shall be allowed on the fees or taxes imposed by the county for fees or taxes paid to the tier-city, except as may be provided by the consolidation agreement or plan. The governing body of any county and the governing body of any tier-city in such county wherein each imposes the license tax herein may provide by mutual agreement that no more than one license plate or decal in addition to the state license plate shall be required.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"27":{"id":280144,"text":"Any county, city, or town may by ordinance provide that it shall be unlawful for any owner or operator of a motor vehicle, trailer, or semitrailer (i) to fail to obtain and, if any required by such ordinance, to display the local license required by any ordinance of the county, city or town in which the vehicle is registered, or (ii) to display upon a motor vehicle, trailer, or semitrailer any such local license, required by ordinance to be displayed, after its expiration date. The ordinance may provide that a violation shall constitute a misdemeanor the penalty for which shall not exceed that of a Class 4 misdemeanor and may, in the case of a motor vehicle registered to a resident of the locality where such vehicle is registered, authorize the issuance by local law-enforcement officers of citations, summonses, parking tickets, or uniform traffic summonses for violations. Any such ordinance may also provide that a violation of the ordinance by the registered owner of the vehicle may not be discharged by payment of a fine except upon presentation of satisfactory evidence that the required license has been obtained. Nothing in this section shall be construed to require a county, city, or town to issue a decal or any other tangible evidence of a local license to be displayed on the licensed vehicle if the county’s, city’s, or town’s ordinance does not require display of a decal or other evidence of payment. No ordinance adopted pursuant to this section shall require the display of any local license, decal, or sticker on any vehicle owned by a public service company, as defined in § 56-76, having a fleet of at least 2,500 vehicles garaged in the Commonwealth.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F","next_prefix":"H"},"28":{"id":280145,"text":"Except as provided by subsections E and F, no vehicle shall be subject to taxation under the provisions of this section in more than one jurisdiction. Furthermore, no person who has purchased a local vehicle license, decal, or sticker for a vehicle in one county, city, or town and then moves to and garages his vehicle in another county, city, or town shall be required to purchase another local license, decal, or sticker from the county, city, or town to which he has moved and wherein his vehicle is now garaged until the expiration date of the local license, decal, or sticker issued by the county, city, or town from which he moved.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G","next_prefix":"I"},"29":{"id":280146,"text":"Purchasers of new or used motor vehicles shall be allowed at least a 10-day grace period, beginning with the date of purchase, during which to pay license fees charged by local governments under authority of this section.","type":"section","prefixes":["I"],"prefix":"I","entire_prefix":"I","prefix_anchor":"I","level":1,"prior_prefix":"H","next_prefix":"J"},"30":{"id":280147,"text":"The treasurer or director of finance of any county, city, or town may enter into an agreement with the Commissioner whereby the Commissioner will refuse to issue or renew any vehicle registration of any applicant therefor who owes to such county, city, or town any local vehicle license fees or delinquent tangible personal property tax or parking citations. Before being issued any vehicle registration or renewal of such license or registration by the Commissioner, the applicant shall first satisfy all such local vehicle license fees and delinquent taxes or parking citations and present evidence satisfactory to the Commissioner that all such local vehicle license fees and delinquent taxes or parking citations have been paid in full. However, a vehicle purchased by an applicant subsequent to the onset of enforcement action under this subsection may be issued an initial registration for a period of up to 90 days to allow the applicant to satisfy all applicable requirements under this subsection, provided that a fee sufficient for the registration period, as calculated under subsection B of § 46.2-694, is paid. Such initial registration shall not be eligible for the one-month registration extension provided for in § 46.2-646.2 for this same purpose. The Commissioner shall charge a reasonable fee to cover the costs of such enforcement action, and the treasurer or director of finance may add the cost of this fee to the delinquent tax bill or the amount of the parking citation. The treasurer or director of finance of any county, city, or town seeking to collect delinquent taxes or parking citations through the withholding of registration or renewal thereof by the Commissioner as provided for in this subsection shall notify the Commissioner in the manner provided for in his agreement with the Commissioner and supply to the Commissioner information necessary to identify the debtor whose registration or renewal is to be denied. Any agreement entered into pursuant to the provisions of this subsection shall provide the debtor notice of the intent to deny renewal of registration or issuance of registration for any currently unregistered vehicle at least 30 days prior to the expiration date of a current vehicle registration. For the purposes of this subsection, notice by first-class mail to the registrant’s address as maintained in the records of the Department of Motor Vehicles shall be deemed sufficient. In the case of parking violations, the Commissioner shall only refuse to issue or renew the vehicle registration of any applicant therefor pursuant to this subsection for the vehicle that incurred the parking violations. The provisions of this subsection shall not apply to vehicles owned by firms or companies in the business of renting motor vehicles.","type":"section","prefixes":["J"],"prefix":"J","entire_prefix":"J","prefix_anchor":"J","level":1,"prior_prefix":"I","next_prefix":"K"},"31":{"id":280148,"text":"The governing bodies of any two or more counties, cities, or towns may enter into compacts for the regional enforcement of local motor vehicle license requirements. The governing body of each participating jurisdiction may by ordinance require the owner or operator of any motor vehicle, trailer, or semitrailer to display on his vehicle a valid local license issued by another county, city, or town that is a party to the regional compact, provided that the owner or operator is required by the jurisdiction of situs, as provided in § 58.1-3511, to obtain and display such license. The ordinance may also provide that no motor vehicle, trailer, or semitrailer shall be locally licensed until the applicant has produced satisfactory evidence that (i) all personal property taxes on the motor vehicle, trailer, or semitrailer to be licensed have been paid to all participating jurisdictions and (ii) any delinquent motor vehicle, trailer, or semitrailer personal property taxes that have been properly assessed or are assessable by any participating jurisdiction against the applicant have been paid. Any city and any county having the urban county executive form of government, the counties adjacent to such county and towns within them may require that no motor vehicle, trailer, or semitrailer shall be licensed by that jurisdiction or any other jurisdiction in the compact unless all fines owed to any participating jurisdiction by the owner of the vehicle for violation of any participating jurisdiction’s ordinances governing parking of vehicles have been paid. The ordinance may further provide that a violation shall constitute a misdemeanor the penalty for which shall not exceed that of a Class 4 misdemeanor. Any such ordinance may also provide that a violation of the ordinance by the owner of the vehicle may not be discharged by payment of a fine and applicable court costs except upon presentation of satisfactory evidence that the required license has been obtained. The provisions of this subsection shall not apply to vehicles owned by firms or companies in the business of renting motor vehicles.","type":"section","prefixes":["K"],"prefix":"K","entire_prefix":"K","prefix_anchor":"K","level":1,"prior_prefix":"J","next_prefix":"L"},"32":{"id":280149,"text":"In addition to the taxes and license fees permitted in subsection A, counties, cities, and towns may charge a license fee of no more than $1 per motor vehicle, trailer, and semitrailer. Except for the provisions of subsection B, such fee shall be subject to all other provisions of this section. All funds collected pursuant to this subsection shall be paid pursuant to § 51.1-1204 to the Volunteer Firefighters’ and Rescue Squad Workers’ Service Award Fund to the accounts of all members of the Fund who are volunteers for fire departments or emergency medical services agencies within the jurisdiction of the particular county, city, or town.","type":"section","prefixes":["L"],"prefix":"L","entire_prefix":"L","prefix_anchor":"L","level":1,"prior_prefix":"K","next_prefix":"M"},"33":{"id":280150,"text":"In any county, the county treasurer or comparable officer and the treasurer of any town located wholly or partially within such county may enter into a reciprocal agreement, with the approval of the respective local governing bodies, that provides for the town treasurer to collect license fees or taxes on any motor vehicle, trailer, or semitrailer owed to the county that are non-delinquent, delinquent, or both or for the county treasurer to collect license fees or taxes on any motor vehicle, trailer, or semitrailer owed to the town that are non-delinquent, delinquent, or both. A treasurer or comparable officer collecting any such license fee or tax pursuant to an agreement entered into under this subsection shall account for and pay over such amounts to the locality owed such license fee or tax in the same manner as provided by law. As used in this subsection, with regard to towns, “treasurer” means the town officer or employee vested with authority by the charter, statute, or governing body to collect local taxes.","type":"section","prefixes":["M"],"prefix":"M","entire_prefix":"M","prefix_anchor":"M","level":1,"prior_prefix":"L","next_prefix":"N"},"34":{"id":280151,"text":"For any summons issued for a violation of this section, the court may, in its discretion, dismiss the summons, where proof of compliance with this section is provided to the court on or before the court date.","type":"section","prefixes":["N"],"prefix":"N","entire_prefix":"N","prefix_anchor":"N","level":1,"prior_prefix":"M"}},"ancestry":[{"id":13691,"edition_id":1,"name":"State and Local Motor Vehicle Registration","identifier":"11","label":"article","depth":4,"order_by":1,"parent_id":12879,"metadata":{},"date_created":"2026-06-26 03:45:34","date_modified":"2026-06-26 03:45:34","permalink":{"id":227901,"object_type":"structure","relational_id":13691,"identifier":"11","token":"46.2\/II\/6\/11","url":"\/46.2\/II\/6\/11\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12879,"edition_id":1,"name":"Titling and Registration of Motor Vehicles","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12771,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":226923,"object_type":"structure","relational_id":12879,"identifier":"6","token":"46.2\/II\/6","url":"\/46.2\/II\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12771,"edition_id":1,"name":"Titling, Registration and Licensure","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12770,"metadata":{},"date_created":"2026-06-26 03:43:52","date_modified":"2026-06-26 03:43:52","permalink":{"id":225627,"object_type":"structure","relational_id":12771,"identifier":"II","token":"46.2\/II","url":"\/46.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12770,"edition_id":1,"name":"Motor Vehicles","identifier":"46.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:52","date_modified":"2026-06-26 03:43:52","permalink":{"id":225289,"object_type":"structure","relational_id":12770,"identifier":"46.2","token":"46.2","url":"\/46.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":80062,"structure_id":13691,"section_number":"46.2-750","catch_line":"Vehicles of Commonwealth, its political subdivisions, and regional jail authorities","url":"\/46.2-750\/","token":"46.2\/II\/6\/11\/46.2-750","metadata":false},{"id":59139,"structure_id":13691,"section_number":"46.2-750.1","catch_line":"Vehicles used for police work","url":"\/46.2-750.1\/","token":"46.2\/II\/6\/11\/46.2-750.1","metadata":false},{"id":61454,"structure_id":13691,"section_number":"46.2-751","catch_line":"State-owned passenger vehicles","url":"\/46.2-751\/","token":"46.2\/II\/6\/11\/46.2-751","metadata":false},{"id":78143,"structure_id":13691,"section_number":"46.2-752","catch_line":"Taxes and license fees imposed by counties, cities, and towns; limitations on amounts; disposition of revenues; requiring evidence of payment of personal property taxes and certain fines; prohibiting display of licenses after expiration; failure to display valid local license required by other localities; penalty","url":"\/46.2-752\/","token":"46.2\/II\/6\/11\/46.2-752","metadata":false},{"id":54671,"structure_id":13691,"section_number":"46.2-752.1","catch_line":"Repealed","url":"\/46.2-752.1\/","token":"46.2\/II\/6\/11\/46.2-752.1","metadata":false},{"id":63763,"structure_id":13691,"section_number":"46.2-753","catch_line":"Additional license fees in certain localities","url":"\/46.2-753\/","token":"46.2\/II\/6\/11\/46.2-753","metadata":false},{"id":60568,"structure_id":13691,"section_number":"46.2-754","catch_line":"Local motor vehicle licenses in Arlington County","url":"\/46.2-754\/","token":"46.2\/II\/6\/11\/46.2-754","metadata":false},{"id":80042,"structure_id":13691,"section_number":"46.2-755","catch_line":"Limitations on imposition of motor vehicle license taxes and fees","url":"\/46.2-755\/","token":"46.2\/II\/6\/11\/46.2-755","metadata":false},{"id":56607,"structure_id":13691,"section_number":"46.2-755.1","catch_line":"Repealed","url":"\/46.2-755.1\/","token":"46.2\/II\/6\/11\/46.2-755.1","metadata":false},{"id":67726,"structure_id":13691,"section_number":"46.2-756","catch_line":"Collection by Department of certain license fees","url":"\/46.2-756\/","token":"46.2\/II\/6\/11\/46.2-756","metadata":false}],"previous_section":{"id":61454,"structure_id":13691,"section_number":"46.2-751","catch_line":"State-owned passenger vehicles","url":"\/46.2-751\/","token":"46.2\/II\/6\/11\/46.2-751","metadata":false},"next_section":{"id":54671,"structure_id":13691,"section_number":"46.2-752.1","catch_line":"Repealed","url":"\/46.2-752.1\/","token":"46.2\/II\/6\/11\/46.2-752.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/46.2-752\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 44 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1952, chapter 169; in 1954, chapters 491 and 594; in 1956, chapters 66, 549, and 570; in 1958, chapter 541; in 1962, chapter 574; in 1964, chapter 218; in 1972, chapter 200; in 1974, chapter 621; in 1975, chapter 105; in 1977, chapter 166; in 1979, chapter 185; in 1980, chapter 105; in 1982, chapter 85; in 1984, chapters 308, 630, and 695; in 1986, chapter 123; in 1987, chapters 208 and 243; in 1989, chapters 321, 706, and 727; in 1990, chapters 181, 187, 188, and 455; in 1991, chapter 622; in 1992, chapters 226, 355, 794, and 806; in 1993, chapters 50, 63, 175, and 565; in 1994, chapters 528<\/a> and 962<\/a>; in 1995, chapters 91<\/a>, 412<\/a>, 449<\/a>, 460<\/a>, 479<\/a>, and 659<\/a>; in 1996, chapters 89<\/a> and 562<\/a>; in 1997, chapters 246<\/a>, 499<\/a>, 905<\/a>, and 911<\/a>; in 1998, chapter 649<\/a>; in 1999, chapter 236<\/a>; in 2000, chapter 303<\/a>; in 2001, chapters 338<\/a>, 471<\/a>, 605<\/a>, and 606<\/a>; in 2002, chapters 206<\/a> and 553<\/a>; in 2003, chapter 326<\/a>; in 2004, chapters 689<\/a> and 723<\/a>; in 2005, chapter 317<\/a>; in 2006, chapter 148<\/a>; in 2007, chapters 213<\/a>, 230<\/a>, 813<\/a>, and 865<\/a>; in 2008, chapters 163<\/a>, 457<\/a>, and 591<\/a>; in 2009, chapters 366<\/a>, 756<\/a>, and 843<\/a>; in 2010, chapters 125<\/a> and 131<\/a>; in 2013, chapter 82<\/a>; in 2014, chapter 543<\/a>; in 2015, chapters 69<\/a>, 502<\/a>, and 503<\/a>; in 2017, chapters 119<\/a> and 670<\/a>; in 2018, chapter 431<\/a>; in 2020, chapters 1230<\/a> and 1275<\/a>.<\/p>","references":[{"id":68913,"section_number":"16.1-69.48:1","catch_line":"Fixed fee for misdemeanors, traffic infractions and other violations in district court; additional fees to be added","order_by":null,"url":"\/16.1-69.48_1\/"},{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":73192,"section_number":"46.2-102","catch_line":"Enforcement by law-enforcement officers; officers to be uniformed; officers to be paid fixed salaries","order_by":null,"url":"\/46.2-102\/"},{"id":82784,"section_number":"46.2-646.2","catch_line":"Registration extension for satisfaction of certain requirements","order_by":null,"url":"\/46.2-646.2\/"},{"id":63763,"section_number":"46.2-753","catch_line":"Additional license fees in certain localities","order_by":null,"url":"\/46.2-753\/"},{"id":67726,"section_number":"46.2-756","catch_line":"Collection by Department of certain license fees","order_by":null,"url":"\/46.2-756\/"},{"id":84149,"section_number":"58.1-3995","catch_line":"Effect of application for correction of assessment or appeal upon applications for local permits and licenses","order_by":null,"url":"\/58.1-3995\/"}],"refers_to":[{"id":87247,"section_number":"15.2-1737","catch_line":"Repealed","order_by":null,"url":"\/15.2-1737\/"},{"id":56557,"section_number":"15.2-2159","catch_line":"Fee for solid waste disposal by counties","order_by":null,"url":"\/15.2-2159\/"},{"id":54398,"section_number":"15.2-5100","catch_line":"Title of chapter","order_by":null,"url":"\/15.2-5100\/"},{"id":82784,"section_number":"46.2-646.2","catch_line":"Registration extension for satisfaction of certain requirements","order_by":null,"url":"\/46.2-646.2\/"},{"id":76988,"section_number":"46.2-694","catch_line":"(Contingent effective date) Fees for vehicles designed and used for transportation of passengers; weights used for computing fees; burden of proof","order_by":null,"url":"\/46.2-694\/"},{"id":75883,"section_number":"46.2-739","catch_line":"Special license plates for certain disabled veterans; fees","order_by":null,"url":"\/46.2-739\/"},{"id":71947,"section_number":"46.2-743","catch_line":"Special license plates for active duty members of the Armed Forces of the United States and certain veterans; fees","order_by":null,"url":"\/46.2-743\/"},{"id":66109,"section_number":"46.2-749.3","catch_line":"Special license plates for clean special fuel vehicles","order_by":null,"url":"\/46.2-749.3\/"},{"id":80042,"section_number":"46.2-755","catch_line":"Limitations on imposition of motor vehicle license taxes and fees","order_by":null,"url":"\/46.2-755\/"},{"id":77344,"section_number":"51.1-1204","catch_line":"Application for membership in Fund; quarterly payments by members; matching payments from the general fund; payments credited to separate accounts of members","order_by":null,"url":"\/51.1-1204\/"},{"id":58706,"section_number":"56-76","catch_line":"Definitions","order_by":null,"url":"\/56-76\/"},{"id":83146,"section_number":"58.1-3511","catch_line":"Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment","order_by":null,"url":"\/58.1-3511\/"}],"permalink":{"id":227915,"object_type":"law","relational_id":78143,"identifier":"46.2-752","token":"46.2\/II\/6\/11\/46.2-752","url":"\/46.2-752\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/46.2-752\/","token":"46.2\/II\/6\/11\/46.2-752","dublin_core":{"Title":"Taxes and license fees imposed by counties, cities, and towns; limitations on amounts; disposition of revenues; requiring evidence of payment of personal property taxes and certain fines; prohibiting display of licenses after expiration; failure to display valid local license required by other localities; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 46.2-752","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Except as provided in \u00a7 46.2-755<\/a>, counties, cities, and towns may levy<\/span> and assess taxes and charge license fees on motor vehicles<\/span>, trailers<\/span>, and semitrailers<\/span>. However, none of these taxes and license fees shall be assessed or charged by any county on vehicles owned by residents of any town located in the county when such town constitutes a separate school district if the vehicles are already subject to town license fees and taxes, nor shall a town charge a license fee to any new resident of the town, previously a resident of a county within which all or part of the town is situated, who has previously paid a license fee for the same tax year to such county. The amount of the license fee or tax imposed by any county, city, or town on any motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> shall not be greater than the annual or one-year fee imposed by the Commonwealth on the motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> in effect on January 1, 2020. The license fees and taxes shall be imposed in such manner, on such basis, for such periods, and subject to proration for fractional periods of years, as the proper local authorities may determine.\n\t\t\tOwners<\/span> or lessees of motor vehicles<\/span>, trailers<\/span>, and semitrailers<\/span> who have served outside of the United States in the armed services of the United States<\/span> shall have a 90-day grace period, beginning on the date they are no longer serving outside the United States, in which to comply with the requirements of this section. For purposes of this section, “the armed services of the United States<\/span>” includes active duty service with the regular Armed Forces of the United States or the National Guard or other reserve component.\n\t\t\tLocal licenses may be issued free of charge for any or all of the following: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Vehicles powered by clean special fuels as defined in § 46.2-749.3<\/a>, including dual-fuel and bi-fuel vehicles, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Vehicles owned by volunteer emergency medical services agencies, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Vehicles owned by volunteer fire departments<\/span>, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Vehicles owned or leased by active members or active auxiliary members of volunteer emergency medical services agencies, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Vehicles owned or leased by active members or active auxiliary members of volunteer fire departments<\/span>, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Vehicles owned or leased by auxiliary police officers, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Vehicles owned or leased by volunteer police chaplains, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Vehicles owned by surviving spouses of persons qualified to receive special license plates<\/span> under § 46.2-739<\/a>, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Vehicles owned or leased by auxiliary deputy sheriffs or volunteer deputy sheriffs, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Vehicles owned by persons qualified to receive special license plates<\/span> under § 46.2-739<\/a>, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Vehicles owned by any of the following who served at least 10 years in the locality: former members of volunteer emergency medical services agencies, former members of volunteer fire departments<\/span>, former auxiliary police officers, members and former members of authorized police volunteer citizen support units, members and former members of authorized sheriff’s volunteer citizen support units, former volunteer police chaplains, and former volunteer special police officers appointed under former § 15.2-1737<\/a>. In the case of active members of volunteer emergency medical services agencies and active members of volunteer fire departments<\/span>, applications for such licenses shall be accompanied by written evidence<\/span>, in a form acceptable to the locality, of their active affiliation or membership, and no member of an emergency medical services agency or member of a volunteer fire department<\/span> shall be issued more than one such license free of charge, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> All vehicles having a situs for the imposition of licensing fees under this section in the locality, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> Vehicles owned or leased by deputy sheriffs; however, no deputy sheriff shall be issued more than one such license free of charge, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> Vehicles owned or leased by police officers; however, no police officer shall be issued more than one such license free of charge, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Vehicles owned or leased by officers of the State Police; however, no officer of the State Police shall be issued more than one such license free of charge, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

16.<\/span> Vehicles owned or leased by salaried firefighters; however, no salaried firefighter shall be issued more than one such license free of charge, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

17.<\/span> Vehicles owned or leased by salaried emergency medical services personnel; however, no salaried emergency medical services personnel shall be issued more than one such license free of charge, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

18.<\/span> Vehicles with a gross weight<\/span> exceeding 10,000 pounds owned by museums officially designated by the Commonwealth, <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

19.<\/span> Vehicles owned by persons, or their surviving spouses, qualified to receive special license plates<\/span> under subsection A of § 46.2-743<\/a>, and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

20.<\/span> Vehicles owned or leased by members of the Virginia Defense Force; however, no member of the Virginia Defense Force shall be issued more than one such license free of charge.\n\t\t\t\tThe governing body<\/span> of any county, city, or town issuing licenses under this section may by ordinance<\/span> provide for a 50 percent reduction in the fee charged for the issuance of any such license issued for any vehicle owned or leased by any person who is 65 years old or older. No such discount, however, shall be available for more than one vehicle owned or leased by the same person.\n\t\t\t\tThe governing body<\/span> of any county, city, or town issuing licenses free of charge under this subsection may by ordinance<\/span> provide for (i) the limitation, restriction, or denial of such free issuance to an otherwise qualified applicant, including without limitation the denial of free issuance to a taxpayer who has failed to timely pay personal property taxes due with respect to the vehicle and (ii) the grounds for such limitation, restriction, or denial.\n\t\t\t\tThe situs for the imposition of licensing fees under this section shall in all cases, except as hereinafter provided, be the county, city, or town in which the motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> 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<\/span>. In the event the owner<\/span> of the motor vehicle<\/span> 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<\/span> that he has paid a personal property tax on the motor vehicle<\/span> in his domicile. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The revenue derived from all county, city, or town taxes and license fees imposed on motor vehicles<\/span>, trailers<\/span>, or semitrailers<\/span> shall be applied to general county, city, or town purposes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A county, city, or town may require that no motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> shall be locally licensed until the applicant has produced satisfactory evidence<\/span> that all personal property taxes on the motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> to be licensed have been paid and satisfactory evidence<\/span> that any delinquent motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> personal property taxes owing have been paid which have been properly assessed or are assessable against the applicant by the county, city, or town. A county, city, or town may also provide that no motor vehicle<\/span> license shall be issued unless the tangible personal property taxes properly assessed or assessable by that locality on any tangible personal property used or usable as a dwelling titled by the Department<\/span> of Motor Vehicles<\/span> and owned by the taxpayer have been paid. Any county and any town within any such county may by agreement require that all personal property taxes assessed by either the county or the town on any vehicle be paid before licensure of such vehicle by either the county or the town. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C1.<\/span> The Counties of Dinwiddie, Lee, and Wise may, by ordinance<\/span> or resolution adopted after public notice and hearing<\/span> and, with the consent of the treasurer<\/span>, require that no license may be issued under this section unless the applicant has produced satisfactory evidence<\/span> that all fees, including delinquent fees, payable to such county or local solid waste authority, for the disposal of solid waste pursuant to the Virginia Water and Waste Authorities Act (§ 15.2-5100<\/a> et seq.), or pursuant to § 15.2-2159<\/a>, have been paid in full. For purposes of this subsection, all fees, including delinquent fees, payable to a county for waste disposal services described herein, shall be paid to the treasurer<\/span> of such county; however, in Wise County, the fee shall be paid to the county or its agent<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The Counties of Arlington, Fairfax, Loudoun, and Prince William and towns within them and any city may require that no motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> shall be licensed by that jurisdiction<\/span> unless all fines owed to the jurisdiction<\/span> by the owner<\/span> of the vehicle, trailer<\/span>, or semitrailer<\/span> for violation of the jurisdiction<\/span>’s ordinances<\/span> governing parking of vehicles have been paid. The provisions of this subsection shall not apply to vehicles owned by firms or companies in the business of renting motor vehicles<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> If in any county imposing license fees and taxes under this section, a town therein imposes like fees and taxes on vehicles of owners<\/span> resident in the town, the owner<\/span> of any vehicle subject to the fees or taxes shall be entitled, on the owner<\/span>’s displaying evidence<\/span> that he has paid the fees or taxes, to receive a credit on the fees or taxes imposed by the county to the extent of the fees or taxes he has paid to the town. Nothing in this section shall deprive any town now imposing these licenses and taxes from increasing them or deprive any town not now imposing them from hereafter doing so, but subject to the limitations provided in subsection D. The governing body<\/span> of any county and the governing body<\/span> of any town in that county wherein each imposes the license tax herein provided may provide mutual agreements so that not more than one license plate<\/span> or decal<\/span> in addition to the state plate shall be required. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Notwithstanding the provisions of subsection E, in a consolidated county wherein a tier-city exists, the tier-city may, in accordance with the provisions of the agreement or plan of consolidation<\/span>, impose license fees and taxes under this section in addition to those fees and taxes imposed by the county, provided that the combined county and tier-city rates do not exceed the maximum provided in subsection A. No credit shall be allowed on the fees or taxes imposed by the county for fees or taxes paid to the tier-city, except as may be provided by the consolidation<\/span> agreement or plan. The governing body<\/span> of any county and the governing body<\/span> of any tier-city in such county wherein each imposes the license tax herein may provide by mutual agreement that no more than one license plate<\/span> or decal<\/span> in addition to the state license plate<\/span> shall be required. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> Any county, city, or town may by ordinance<\/span> provide that it shall be unlawful for any owner<\/span> or operator<\/span> of a motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> (i) to fail to obtain and, if any required by such ordinance<\/span>, to display the local license required by any ordinance<\/span> of the county, city or town in which the vehicle is registered, or (ii) to display upon a motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> any such local license, required by ordinance<\/span> to be displayed, after its expiration date. The ordinance<\/span> may provide that a violation shall constitute a misdemeanor<\/span> the penalty<\/span> for which shall not exceed that of a Class 4 misdemeanor<\/span> and may, in the case of a motor vehicle<\/span> registered to a resident of the locality where such vehicle is registered, authorize the issuance by local law<\/span>-enforcement officers<\/span> of citations<\/span>, summonses, parking tickets, or uniform traffic summonses for violations. Any such ordinance<\/span> may also provide that a violation of the ordinance<\/span> by the registered owner<\/span> of the vehicle may not be discharged by payment of a fine except upon presentation of satisfactory evidence<\/span> that the required license has been obtained. Nothing in this section shall be construed to require a county, city, or town to issue<\/span> a decal<\/span> or any other tangible evidence<\/span> of a local license to be displayed on the licensed vehicle if the county’s, city’s, or town’s ordinance<\/span> does not require display of a decal<\/span> or other evidence<\/span> of payment. No ordinance<\/span> adopted pursuant to this section shall require the display of any local license, decal<\/span>, or sticker on any vehicle owned by a public service company, as defined in § 56-76<\/a>, having a fleet of at least 2,500 vehicles garaged in the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

H.<\/span> Except as provided by subsections E and F, no vehicle shall be subject to taxation under the provisions of this section in more than one jurisdiction<\/span>. Furthermore, no person who has purchased a local vehicle license, decal<\/span>, or sticker for a vehicle in one county, city, or town and then moves to and garages his vehicle in another county, city, or town shall be required to purchase another local license, decal<\/span>, or sticker from the county, city, or town to which he has moved and wherein his vehicle is now garaged until the expiration date of the local license, decal<\/span>, or sticker issued by the county, city, or town from which he moved. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

I.<\/span> Purchasers of new or used motor vehicles<\/span> shall be allowed at least a 10-day grace period, beginning with the date of purchase, during which to pay license fees charged by local governments under authority of this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

J.<\/span> The treasurer<\/span> or director of finance of any county, city, or town may enter into an agreement with the Commissioner<\/span> whereby the Commissioner<\/span> will refuse to issue<\/span> or renew any vehicle registration of any applicant therefor who owes to such county, city, or town any local vehicle license fees or delinquent tangible personal property tax or parking citations<\/span>. Before being issued any vehicle registration or renewal of such license or registration by the Commissioner<\/span>, the applicant shall first satisfy all such local vehicle license fees and delinquent taxes or parking citations<\/span> and present evidence<\/span> satisfactory to the Commissioner<\/span> that all such local vehicle license fees and delinquent taxes or parking citations<\/span> have been paid in full. However, a vehicle purchased by an applicant subsequent to the onset of enforcement action under this subsection may be issued an initial registration for a period of up to 90 days to allow the applicant to satisfy all applicable requirements under this subsection, provided that a fee sufficient for the registration period, as calculated under subsection B of § 46.2-694<\/a>, is paid. Such initial registration shall not be eligible for the one-month registration extension provided for in § 46.2-646.2<\/a> for this same purpose. The Commissioner<\/span> shall charge a reasonable fee to cover the costs of such enforcement action, and the treasurer<\/span> or director of finance may add the cost of this fee to the delinquent tax bill or the amount of the parking citation<\/span>. The treasurer<\/span> or director of finance of any county, city, or town seeking to collect delinquent taxes or parking citations<\/span> through the withholding of registration or renewal thereof by the Commissioner<\/span> as provided for in this subsection shall notify the Commissioner<\/span> in the manner provided for in his agreement with the Commissioner<\/span> and supply to the Commissioner<\/span> information necessary to identify the debtor whose registration or renewal is to be denied. Any agreement entered into pursuant to the provisions of this subsection shall provide the debtor notice of the intent<\/span> to deny renewal of registration or issuance of registration for any currently unregistered vehicle at least 30 days prior to the expiration date of a current vehicle registration. For the purposes of this subsection, notice by first-class mail to the registrant’s address as maintained in the records of the Department<\/span> of Motor Vehicles<\/span> shall be deemed sufficient. In the case of parking violations, the Commissioner<\/span> shall only refuse to issue<\/span> or renew the vehicle registration of any applicant therefor pursuant to this subsection for the vehicle that incurred the parking violations. The provisions of this subsection shall not apply to vehicles owned by firms or companies in the business of renting motor vehicles<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

K.<\/span> The governing bodies of any two or more counties, cities, or towns may enter into compacts for the regional enforcement of local motor vehicle<\/span> license requirements. The governing body<\/span> of each participating jurisdiction<\/span> may by ordinance<\/span> require the owner<\/span> or operator<\/span> of any motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> to display on his vehicle a valid local license issued by another county, city, or town that is a party<\/span> to the regional compact, provided that the owner<\/span> or operator<\/span> is required by the jurisdiction<\/span> of situs, as provided in § 58.1-3511<\/a>, to obtain and display such license. The ordinance<\/span> may also provide that no motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> shall be locally licensed until the applicant has produced satisfactory evidence<\/span> that (i) all personal property taxes on the motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> to be licensed have been paid to all participating jurisdictions<\/span> and (ii) any delinquent motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> personal property taxes that have been properly assessed or are assessable by any participating jurisdiction<\/span> against the applicant have been paid. Any city and any county having the urban county executive form of government, the counties adjacent to such county and towns within them may require that no motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> shall be licensed by that jurisdiction<\/span> or any other jurisdiction<\/span> in the compact unless all fines owed to any participating jurisdiction<\/span> by the owner<\/span> of the vehicle for violation of any participating jurisdiction<\/span>’s ordinances<\/span> governing parking of vehicles have been paid. The ordinance<\/span> may further provide that a violation shall constitute a misdemeanor<\/span> the penalty<\/span> for which shall not exceed that of a Class 4 misdemeanor<\/span>. Any such ordinance<\/span> may also provide that a violation of the ordinance<\/span> by the owner<\/span> of the vehicle may not be discharged by payment of a fine and applicable court<\/span> costs except upon presentation of satisfactory evidence<\/span> that the required license has been obtained. The provisions of this subsection shall not apply to vehicles owned by firms or companies in the business of renting motor vehicles<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

L.<\/span> In addition to the taxes and license fees permitted in subsection A, counties, cities, and towns may charge a license fee of no more than $1 per motor vehicle<\/span>, trailer<\/span>, and semitrailer<\/span>. Except for the provisions of subsection B, such fee shall be subject to all other provisions of this section. All funds collected pursuant to this subsection shall be paid pursuant to § 51.1-1204<\/a> to the Volunteer Firefighters’ and Rescue Squad Workers’ Service Award Fund to the accounts of all members of the Fund who are volunteers for fire departments<\/span> or emergency medical services agencies within the jurisdiction<\/span> of the particular county, city, or town. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

M.<\/span> In any county, the county treasurer<\/span> or comparable officer and the treasurer<\/span> of any town located wholly or partially within such county may enter into a reciprocal agreement, with the approval of the respective local governing bodies, that provides for the town treasurer<\/span> to collect license fees or taxes on any motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> owed to the county that are non-delinquent, delinquent, or both or for the county treasurer<\/span> to collect license fees or taxes on any motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> owed to the town that are non-delinquent, delinquent, or both. A treasurer<\/span> or comparable officer collecting any such license fee or tax pursuant to an agreement entered into under this subsection shall account for and pay over such amounts to the locality owed such license fee or tax in the same manner as provided by law<\/span>. As used in this subsection, with regard to towns, “treasurer<\/span>” means the town officer or employee vested with authority by the charter, statute<\/span>, or governing body<\/span> to collect local taxes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

N.<\/span> For any summons<\/span> issued for a violation of this section, the court<\/span> may, in its discretion, dismiss the summons<\/span>, where proof of compliance with this section is provided to the court<\/span> on or before the court<\/span> date. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAXES AND LICENSE FEES IMPOSED BY COUNTIES, CITIES, AND TOWNS; LIMITATIONS ON\nAMOUNTS; DISPOSITION OF REVENUES; REQUIRING EVIDENCE OF PAYMENT OF PERSONAL\nPROPERTY TAXES AND CERTAIN FINES; PROHIBITING DISPLAY OF LICENSES AFTER\nEXPIRATION; FAILURE TO DISPLAY VALID LOCAL LICENSE REQUIRED BY OTHER LOCALITIES;\nPENALTY (\u00a7 46.2-752)\n\nA. Except as provided in \u00a7 46.2-755, counties, cities, and towns may levy and\nassess taxes and charge license fees on motor vehicles, trailers, and\nsemitrailers. However, none of these taxes and license fees shall be assessed or\ncharged by any county on vehicles owned by residents of any town located in the\ncounty when such town constitutes a separate school district if the vehicles are\nalready subject to town license fees and taxes, nor shall a town charge a\nlicense fee to any new resident of the town, previously a resident of a county\nwithin which all or part of the town is situated, who has previously paid a\nlicense fee for the same tax year to such county. The amount of the license fee\nor tax imposed by any county, city, or town on any motor vehicle, trailer, or\nsemitrailer shall not be greater than the annual or one-year fee imposed by the\nCommonwealth on the motor vehicle, trailer, or semitrailer in effect on January\n1, 2020. The license fees and taxes shall be imposed in such manner, on such\nbasis, for such periods, and subject to proration for fractional periods of\nyears, as the proper local authorities may determine.\n\t\t\tOwners or lessees of motor vehicles, trailers, and semitrailers who have\nserved outside of the United States in the armed services of the United States\nshall have a 90-day grace period, beginning on the date they are no longer\nserving outside the United States, in which to comply with the requirements of\nthis section. For purposes of this section, “the armed services of the\nUnited States” includes active duty service with the regular Armed Forces\nof the United States or the National Guard or other reserve component.\n\t\t\tLocal licenses may be issued free of charge for any or all of the following:\n\n 1. Vehicles powered by clean special fuels as defined in § 46.2-749.3,\n including dual-fuel and bi-fuel vehicles,\n\n 2. Vehicles owned by volunteer emergency medical services agencies,\n\n 3. Vehicles owned by volunteer fire departments,\n\n 4. Vehicles owned or leased by active members or active auxiliary members of\n volunteer emergency medical services agencies,\n\n 5. Vehicles owned or leased by active members or active auxiliary members of\n volunteer fire departments,\n\n 6. Vehicles owned or leased by auxiliary police officers,\n\n 7. Vehicles owned or leased by volunteer police chaplains,\n\n 8. Vehicles owned by surviving spouses of persons qualified to receive special\n license plates under § 46.2-739,\n\n 9. Vehicles owned or leased by auxiliary deputy sheriffs or volunteer deputy\n sheriffs,\n\n 10. Vehicles owned by persons qualified to receive special license plates\n under § 46.2-739,\n\n 11. Vehicles owned by any of the following who served at least 10 years in the\n locality: former members of volunteer emergency medical services agencies,\n former members of volunteer fire departments, former auxiliary police\n officers, members and former members of authorized police volunteer citizen\n support units, members and former members of authorized sheriff’s\n volunteer citizen support units, former volunteer police chaplains, and former\n volunteer special police officers appointed under former § 15.2-1737. In\n the case of active members of volunteer emergency medical services agencies\n and active members of volunteer fire departments, applications for such\n licenses shall be accompanied by written evidence, in a form acceptable to the\n locality, of their active affiliation or membership, and no member of an\n emergency medical services agency or member of a volunteer fire department\n shall be issued more than one such license free of charge,\n\n 12. All vehicles having a situs for the imposition of licensing fees under\n this section in the locality,\n\n 13. Vehicles owned or leased by deputy sheriffs; however, no deputy sheriff\n shall be issued more than one such license free of charge,\n\n 14. Vehicles owned or leased by police officers; however, no police officer\n shall be issued more than one such license free of charge,\n\n 15. Vehicles owned or leased by officers of the State Police; however, no\n officer of the State Police shall be issued more than one such license free of\n charge,\n\n 16. Vehicles owned or leased by salaried firefighters; however, no salaried\n firefighter shall be issued more than one such license free of charge,\n\n 17. Vehicles owned or leased by salaried emergency medical services personnel;\n however, no salaried emergency medical services personnel shall be issued more\n than one such license free of charge,\n\n 18. Vehicles with a gross weight exceeding 10,000 pounds owned by museums\n officially designated by the Commonwealth,\n\n 19. Vehicles owned by persons, or their surviving spouses, qualified to\n receive special license plates under subsection A of § 46.2-743, and\n\n 20. Vehicles owned or leased by members of the Virginia Defense Force;\n however, no member of the Virginia Defense Force shall be issued more than one\n such license free of charge.\n \t\t\t\tThe governing body of any county, city, or town issuing licenses under\n this section may by ordinance provide for a 50 percent reduction in the fee\n charged for the issuance of any such license issued for any vehicle owned or\n leased by any person who is 65 years old or older. No such discount, however,\n shall be available for more than one vehicle owned or leased by the same\n person.\n \t\t\t\tThe governing body of any county, city, or town issuing licenses free of\n charge under this subsection may by ordinance provide for (i) the limitation,\n restriction, or denial of such free issuance to an otherwise qualified\n applicant, including without limitation the denial of free issuance to a\n taxpayer who has failed to timely pay personal property taxes due with respect\n to the vehicle and (ii) the grounds for such limitation, restriction, or\n denial.\n \t\t\t\tThe situs for the imposition of licensing fees under this section shall in\n all cases, except as hereinafter provided, be the county, city, or town in\n which the motor vehicle, trailer, or semitrailer is normally garaged, stored,\n or parked. If it cannot be determined where the personal property is normally\n garaged, stored, or parked, the situs shall be the domicile of its owner. In\n the event the owner of the motor vehicle is a full-time student attending an\n institution of higher education, the situs shall be the domicile of such\n student, provided the student has presented sufficient evidence that he has\n paid a personal property tax on the motor vehicle in his domicile.\n\nB. The revenue derived from all county, city, or town taxes and license fees\nimposed on motor vehicles, trailers, or semitrailers shall be applied to general\ncounty, city, or town purposes.\n\nC. A county, city, or town may require that no motor vehicle, trailer, or\nsemitrailer shall be locally licensed until the applicant has produced\nsatisfactory evidence that all personal property taxes on the motor vehicle,\ntrailer, or semitrailer to be licensed have been paid and satisfactory evidence\nthat any delinquent motor vehicle, trailer, or semitrailer personal property\ntaxes owing have been paid which have been properly assessed or are assessable\nagainst the applicant by the county, city, or town. A county, city, or town may\nalso provide that no motor vehicle license shall be issued unless the tangible\npersonal property taxes properly assessed or assessable by that locality on any\ntangible personal property used or usable as a dwelling titled by the Department\nof Motor Vehicles and owned by the taxpayer have been paid. Any county and any\ntown within any such county may by agreement require that all personal property\ntaxes assessed by either the county or the town on any vehicle be paid before\nlicensure of such vehicle by either the county or the town.\n\nC1. The Counties of Dinwiddie, Lee, and Wise may, by ordinance or resolution\nadopted after public notice and hearing and, with the consent of the treasurer,\nrequire that no license may be issued under this section unless the applicant\nhas produced satisfactory evidence that all fees, including delinquent fees,\npayable to such county or local solid waste authority, for the disposal of solid\nwaste pursuant to the Virginia Water and Waste Authorities Act (§ 15.2-5100\net seq.), or pursuant to § 15.2-2159, have been paid in full. For purposes\nof this subsection, all fees, including delinquent fees, payable to a county for\nwaste disposal services described herein, shall be paid to the treasurer of such\ncounty; however, in Wise County, the fee shall be paid to the county or its\nagent.\n\nD. The Counties of Arlington, Fairfax, Loudoun, and Prince William and towns\nwithin them and any city may require that no motor vehicle, trailer, or\nsemitrailer shall be licensed by that jurisdiction unless all fines owed to the\njurisdiction by the owner of the vehicle, trailer, or semitrailer for violation\nof the jurisdiction’s ordinances governing parking of vehicles have been\npaid. The provisions of this subsection shall not apply to vehicles owned by\nfirms or companies in the business of renting motor vehicles.\n\nE. If in any county imposing license fees and taxes under this section, a town\ntherein imposes like fees and taxes on vehicles of owners resident in the town,\nthe owner of any vehicle subject to the fees or taxes shall be entitled, on the\nowner’s displaying evidence that he has paid the fees or taxes, to receive\na credit on the fees or taxes imposed by the county to the extent of the fees or\ntaxes he has paid to the town. Nothing in this section shall deprive any town\nnow imposing these licenses and taxes from increasing them or deprive any town\nnot now imposing them from hereafter doing so, but subject to the limitations\nprovided in subsection D. The governing body of any county and the governing\nbody of any town in that county wherein each imposes the license tax herein\nprovided may provide mutual agreements so that not more than one license plate\nor decal in addition to the state plate shall be required.\n\nF. Notwithstanding the provisions of subsection E, in a consolidated county\nwherein a tier-city exists, the tier-city may, in accordance with the provisions\nof the agreement or plan of consolidation, impose license fees and taxes under\nthis section in addition to those fees and taxes imposed by the county, provided\nthat the combined county and tier-city rates do not exceed the maximum provided\nin subsection A. No credit shall be allowed on the fees or taxes imposed by the\ncounty for fees or taxes paid to the tier-city, except as may be provided by the\nconsolidation agreement or plan. The governing body of any county and the\ngoverning body of any tier-city in such county wherein each imposes the license\ntax herein may provide by mutual agreement that no more than one license plate\nor decal in addition to the state license plate shall be required.\n\nG. Any county, city, or town may by ordinance provide that it shall be unlawful\nfor any owner or operator of a motor vehicle, trailer, or semitrailer (i) to\nfail to obtain and, if any required by such ordinance, to display the local\nlicense required by any ordinance of the county, city or town in which the\nvehicle is registered, or (ii) to display upon a motor vehicle, trailer, or\nsemitrailer any such local license, required by ordinance to be displayed, after\nits expiration date. The ordinance may provide that a violation shall constitute\na misdemeanor the penalty for which shall not exceed that of a Class 4\nmisdemeanor and may, in the case of a motor vehicle registered to a resident of\nthe locality where such vehicle is registered, authorize the issuance by local\nlaw-enforcement officers of citations, summonses, parking tickets, or uniform\ntraffic summonses for violations. Any such ordinance may also provide that a\nviolation of the ordinance by the registered owner of the vehicle may not be\ndischarged by payment of a fine except upon presentation of satisfactory\nevidence that the required license has been obtained. Nothing in this section\nshall be construed to require a county, city, or town to issue a decal or any\nother tangible evidence of a local license to be displayed on the licensed\nvehicle if the county’s, city’s, or town’s ordinance does not\nrequire display of a decal or other evidence of payment. No ordinance adopted\npursuant to this section shall require the display of any local license, decal,\nor sticker on any vehicle owned by a public service company, as defined in\n§ 56-76, having a fleet of at least 2,500 vehicles garaged in the\nCommonwealth.\n\nH. Except as provided by subsections E and F, no vehicle shall be subject to\ntaxation under the provisions of this section in more than one jurisdiction.\nFurthermore, no person who has purchased a local vehicle license, decal, or\nsticker for a vehicle in one county, city, or town and then moves to and garages\nhis vehicle in another county, city, or town shall be required to purchase\nanother local license, decal, or sticker from the county, city, or town to which\nhe has moved and wherein his vehicle is now garaged until the expiration date of\nthe local license, decal, or sticker issued by the county, city, or town from\nwhich he moved.\n\nI. Purchasers of new or used motor vehicles shall be allowed at least a 10-day\ngrace period, beginning with the date of purchase, during which to pay license\nfees charged by local governments under authority of this section.\n\nJ. The treasurer or director of finance of any county, city, or town may enter\ninto an agreement with the Commissioner whereby the Commissioner will refuse to\nissue or renew any vehicle registration of any applicant therefor who owes to\nsuch county, city, or town any local vehicle license fees or delinquent tangible\npersonal property tax or parking citations. Before being issued any vehicle\nregistration or renewal of such license or registration by the Commissioner, the\napplicant shall first satisfy all such local vehicle license fees and delinquent\ntaxes or parking citations and present evidence satisfactory to the Commissioner\nthat all such local vehicle license fees and delinquent taxes or parking\ncitations have been paid in full. However, a vehicle purchased by an applicant\nsubsequent to the onset of enforcement action under this subsection may be\nissued an initial registration for a period of up to 90 days to allow the\napplicant to satisfy all applicable requirements under this subsection, provided\nthat a fee sufficient for the registration period, as calculated under\nsubsection B of § 46.2-694, is paid. Such initial registration shall not be\neligible for the one-month registration extension provided for in §\n46.2-646.2 for this same purpose. The Commissioner shall charge a reasonable fee\nto cover the costs of such enforcement action, and the treasurer or director of\nfinance may add the cost of this fee to the delinquent tax bill or the amount of\nthe parking citation. The treasurer or director of finance of any county, city,\nor town seeking to collect delinquent taxes or parking citations through the\nwithholding of registration or renewal thereof by the Commissioner as provided\nfor in this subsection shall notify the Commissioner in the manner provided for\nin his agreement with the Commissioner and supply to the Commissioner\ninformation necessary to identify the debtor whose registration or renewal is to\nbe denied. Any agreement entered into pursuant to the provisions of this\nsubsection shall provide the debtor notice of the intent to deny renewal of\nregistration or issuance of registration for any currently unregistered vehicle\nat least 30 days prior to the expiration date of a current vehicle registration.\nFor the purposes of this subsection, notice by first-class mail to the\nregistrant’s address as maintained in the records of the Department of\nMotor Vehicles shall be deemed sufficient. In the case of parking violations,\nthe Commissioner shall only refuse to issue or renew the vehicle registration of\nany applicant therefor pursuant to this subsection for the vehicle that incurred\nthe parking violations. The provisions of this subsection shall not apply to\nvehicles owned by firms or companies in the business of renting motor vehicles.\n\nK. The governing bodies of any two or more counties, cities, or towns may enter\ninto compacts for the regional enforcement of local motor vehicle license\nrequirements. The governing body of each participating jurisdiction may by\nordinance require the owner or operator of any motor vehicle, trailer, or\nsemitrailer to display on his vehicle a valid local license issued by another\ncounty, city, or town that is a party to the regional compact, provided that the\nowner or operator is required by the jurisdiction of situs, as provided in\n§ 58.1-3511, to obtain and display such license. The ordinance may also\nprovide that no motor vehicle, trailer, or semitrailer shall be locally licensed\nuntil the applicant has produced satisfactory evidence that (i) all personal\nproperty taxes on the motor vehicle, trailer, or semitrailer to be licensed have\nbeen paid to all participating jurisdictions and (ii) any delinquent motor\nvehicle, trailer, or semitrailer personal property taxes that have been properly\nassessed or are assessable by any participating jurisdiction against the\napplicant have been paid. Any city and any county having the urban county\nexecutive form of government, the counties adjacent to such county and towns\nwithin them may require that no motor vehicle, trailer, or semitrailer shall be\nlicensed by that jurisdiction or any other jurisdiction in the compact unless\nall fines owed to any participating jurisdiction by the owner of the vehicle for\nviolation of any participating jurisdiction’s ordinances governing parking\nof vehicles have been paid. The ordinance may further provide that a violation\nshall constitute a misdemeanor the penalty for which shall not exceed that of a\nClass 4 misdemeanor. Any such ordinance may also provide that a violation of the\nordinance by the owner of the vehicle may not be discharged by payment of a fine\nand applicable court costs except upon presentation of satisfactory evidence\nthat the required license has been obtained. The provisions of this subsection\nshall not apply to vehicles owned by firms or companies in the business of\nrenting motor vehicles.\n\nL. In addition to the taxes and license fees permitted in subsection A,\ncounties, cities, and towns may charge a license fee of no more than $1 per\nmotor vehicle, trailer, and semitrailer. Except for the provisions of subsection\nB, such fee shall be subject to all other provisions of this section. All funds\ncollected pursuant to this subsection shall be paid pursuant to § 51.1-1204\nto the Volunteer Firefighters’ and Rescue Squad Workers’ Service\nAward Fund to the accounts of all members of the Fund who are volunteers for\nfire departments or emergency medical services agencies within the jurisdiction\nof the particular county, city, or town.\n\nM. In any county, the county treasurer or comparable officer and the treasurer\nof any town located wholly or partially within such county may enter into a\nreciprocal agreement, with the approval of the respective local governing\nbodies, that provides for the town treasurer to collect license fees or taxes on\nany motor vehicle, trailer, or semitrailer owed to the county that are\nnon-delinquent, delinquent, or both or for the county treasurer to collect\nlicense fees or taxes on any motor vehicle, trailer, or semitrailer owed to the\ntown that are non-delinquent, delinquent, or both. A treasurer or comparable\nofficer collecting any such license fee or tax pursuant to an agreement entered\ninto under this subsection shall account for and pay over such amounts to the\nlocality owed such license fee or tax in the same manner as provided by law. As\nused in this subsection, with regard to towns, “treasurer” means the\ntown officer or employee vested with authority by the charter, statute, or\ngoverning body to collect local taxes.\n\nN. For any summons issued for a violation of this section, the court may, in its\ndiscretion, dismiss the summons, where proof of compliance with this section is\nprovided to the court on or before the court date.\n\nHISTORY: Code 1950, \u00a7 46-64; 1950, p. 240; 1952, c. 169; 1954, cc. 491, 594;\n1956, cc. 66, 549, 570; 1958, c. 541, \u00a7 46.1-65; 1959, Ex. Sess., cc. 22, 55;\n1962, c. 574; 1964, c. 218; 1972, c. 200; 1974, c. 621; 1975, c. 105; 1977, c.\n166; 1979, c. 185; 1980, c. 105; 1982, c. 85; 1984, cc. 308, 630, 695; 1986, c.\n123; 1987, cc. 208, 243; 1989, cc. 321, 706, 727; 1990, cc. 181, 187, 188, 455;\n1991, c. 622; 1992, cc. 226, 355, 794, 806; 1993, cc. 50, 63, 175, 565; 1994,\ncc. 528, 962; 1995, cc. 91, 412, 449, 460, 479, 659; 1996, cc. 89, 562; 1997,\ncc. 246, 499, 905, 911; 1998, c. 649; 1999, c. 236; 2000, c. 303; 2001, cc. 338,\n471, 605, 606; 2002, cc. 206, 553; 2003, c. 326; 2004, cc. 689, 723; 2005, c.\n317; 2006, c. 148; 2007, cc. 213, 230, 813, 865; 2008, cc. 163, 457, 591; 2009,\ncc. 366, 756, 843; 2010, cc. 125, 131; 2013, c. 82; 2014, c. 543; 2015, cc. 69,\n502, 503; 2017, cc. 119, 670; 2018, c. 431; 2020, cc. 1230, 1275.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}