{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/46.2-755.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/46.2-755.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/46.2-755.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/46.2-755.html"}],"law_id":80042,"edition_id":1,"section_id":80042,"structure_id":13691,"section_number":"46.2-755","catch_line":"Limitations on imposition of motor vehicle license taxes and fees","history":"Code 1950, \u00a7 46-65; 1950, p. 407; 1954, c. 575; 1958, c. 541, \u00a7 46.1-66; 1959, Ex. Sess., c. 22; 1976, cc. 5, 339; 1978, c. 188; 1984, c. 156; 1985, c. 123; 1989, c. 727; 1997, cc. 283, 496, 853; 2006, c. 515; 2007, c. 296; 2011, cc. 405, 639, 881, 889; 2015, cc. 2, 3; 2017, c. 372.","full_text":"A\n\nNo locality shall impose any motor vehicle license tax or fee on any motor vehicle, trailer, or semitrailer when:1\n\nA similar tax or fee is imposed by the locality wherein the vehicle is normally garaged, stored, or parked;2\n\nThe vehicle is owned by a nonresident of such locality and is used exclusively for pleasure or personal transportation or as a TNC partner vehicle as defined in § 46.2-2000 and not otherwise for hire or for the conduct of any business or occupation other than that set forth in subdivision 3;3\n\nThe vehicle is (i) owned by a nonresident and (ii) used for transporting into and within the locality, for sale in person or by his employees, wood, meats, poultry, fruits, flowers, vegetables, milk, butter, cream, or eggs produced or grown by him, and not purchased by him for sale;4\n\nThe motor vehicle, trailer, or semitrailer is owned by an officer or employee of the Commonwealth who is a nonresident of such locality and who uses the vehicle in the performance of his duties for the Commonwealth under an agreement for such use;5\n\nThe motor vehicle, trailer, or semitrailer is kept by a dealer or manufacturer for sale or for sales demonstration;6\n\nThe motor vehicle, trailer, or semitrailer is operated by a common carrier of persons or property operating between cities and towns in the Commonwealth and not in intracity transportation or between cities and towns on the one hand and points and places outside cities and towns on the other and not in intracity transportation;7\n\nThe motor vehicle, trailer, or semitrailer is inoperable and unlicensed pursuant to § 46.2-734; or8\n\nThe motor vehicle, trailer, or semitrailer qualifies and is licensed as an antique vehicle pursuant to § 46.2-730.B\n\nNo locality shall impose a license fee for any one motor vehicle owned and used personally by any veteran who holds a current state motor vehicle registration card establishing that he has received a disabled veteran’s exemption from the Department and has been issued a disabled veteran’s motor vehicle license plate as prescribed in § 46.2-739.C\n\nNo locality shall impose any license tax or license fee or the requirement of a license tag, sticker or decal upon any daily rental vehicle, as defined in § 58.1-1735, the rental of which is subject to the tax imposed by subdivision A 2 of § 58.1-1736.D\n\nIn the rental agreement between a motor vehicle renting company and a renter, the motor vehicle renting company may separately itemize and charge daily fees or transaction fees to the renter, provided that the amounts of such fees are disclosed at the time of reservation and rental as part of any estimated pricing provided to the renter. Such fees include a vehicle license fee to recover the company’s incurred costs in licensing, titling, and registering its rental fleet, concession recovery fees actually charged the company by an airport, or other governmentally owned or operated facility, and consolidated facility charges actually charged by an airport, or other governmentally owned or operated facility for improvements to or construction of facilities at such facility where the motor vehicle rental company operates. The vehicle license fee shall represent the company’s good faith estimate of the average per day per vehicle portion of the company’s total annual vehicle licensing, titling, and registration costs.\n\t\t\tNo motor vehicle renting company charging a vehicle license fee, concession recovery fee, or consolidated facility charge may make an advertisement in the Commonwealth that includes a statement of the rental rate for a vehicle available for rent in the Commonwealth unless such advertisement includes a statement that the customer will be required to pay a vehicle license fee, concession recovery fee, or consolidated facility charge. The vehicle license fee, concession recovery fee, or consolidated facility charge shall be shown as a separately itemized charge on the rental agreement. The vehicle license fee shall be described in either the terms and conditions of the rental agreement as the “estimated average per day per vehicle portion of the company’s total annual vehicle licensing, titling, and registration costs” or, for renters participating in an extended rental program pursuant to a master rental agreement, by posting such statement on the rental company website.\n\t\t\tAny amounts collected by the motor vehicle renting company in excess of the actual amount of its costs incurred relating to its vehicle license fees shall be retained by the motor vehicle renting company and applied toward the recovery of its next calendar year’s costs relating to such fees. In such event, the good faith estimate of any vehicle license fee to be charged by the company for the next calendar year shall be reduced to take into account the excess amount collected from the prior year.E\n\nAs used in this section, common carrier of persons or property includes any person who undertakes, whether directly or by lease or any other arrangement, to transport passengers or household goods for the general public by motor vehicle for compensation over the highways of the Commonwealth, whether over regular or irregular routes, that has obtained the required certificate from the Department of Motor Vehicles pursuant to § 46.2-2075 or 46.2-2150.","order_by":null,"text":{"0":{"id":286649,"text":"No locality shall impose any motor vehicle license tax or fee on any motor vehicle, trailer, or semitrailer when:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":286650,"text":"A similar tax or fee is imposed by the locality wherein the vehicle is normally garaged, stored, or parked;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":286651,"text":"The vehicle is owned by a nonresident of such locality and is used exclusively for pleasure or personal transportation or as a TNC partner vehicle as defined in § 46.2-2000 and not otherwise for hire or for the conduct of any business or occupation other than that set forth in subdivision 3;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":286652,"text":"The vehicle is (i) owned by a nonresident and (ii) used for transporting into and within the locality, for sale in person or by his employees, wood, meats, poultry, fruits, flowers, vegetables, milk, butter, cream, or eggs produced or grown by him, and not purchased by him for sale;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":286653,"text":"The motor vehicle, trailer, or semitrailer is owned by an officer or employee of the Commonwealth who is a nonresident of such locality and who uses the vehicle in the performance of his duties for the Commonwealth under an agreement for such use;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":286654,"text":"The motor vehicle, trailer, or semitrailer is kept by a dealer or manufacturer for sale or for sales demonstration;","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":286655,"text":"The motor vehicle, trailer, or semitrailer is operated by a common carrier of persons or property operating between cities and towns in the Commonwealth and not in intracity transportation or between cities and towns on the one hand and points and places outside cities and towns on the other and not in intracity transportation;","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":286656,"text":"The motor vehicle, trailer, or semitrailer is inoperable and unlicensed pursuant to § 46.2-734; or","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"A8"},"8":{"id":286657,"text":"The motor vehicle, trailer, or semitrailer qualifies and is licensed as an antique vehicle pursuant to § 46.2-730.","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"B"},"9":{"id":286658,"text":"No locality shall impose a license fee for any one motor vehicle owned and used personally by any veteran who holds a current state motor vehicle registration card establishing that he has received a disabled veteran’s exemption from the Department and has been issued a disabled veteran’s motor vehicle license plate as prescribed in § 46.2-739.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A8","next_prefix":"C"},"10":{"id":286659,"text":"No locality shall impose any license tax or license fee or the requirement of a license tag, sticker or decal upon any daily rental vehicle, as defined in § 58.1-1735, the rental of which is subject to the tax imposed by subdivision A 2 of § 58.1-1736.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"11":{"id":286660,"text":"In the rental agreement between a motor vehicle renting company and a renter, the motor vehicle renting company may separately itemize and charge daily fees or transaction fees to the renter, provided that the amounts of such fees are disclosed at the time of reservation and rental as part of any estimated pricing provided to the renter. Such fees include a vehicle license fee to recover the company’s incurred costs in licensing, titling, and registering its rental fleet, concession recovery fees actually charged the company by an airport, or other governmentally owned or operated facility, and consolidated facility charges actually charged by an airport, or other governmentally owned or operated facility for improvements to or construction of facilities at such facility where the motor vehicle rental company operates. The vehicle license fee shall represent the company’s good faith estimate of the average per day per vehicle portion of the company’s total annual vehicle licensing, titling, and registration costs.\n\t\t\tNo motor vehicle renting company charging a vehicle license fee, concession recovery fee, or consolidated facility charge may make an advertisement in the Commonwealth that includes a statement of the rental rate for a vehicle available for rent in the Commonwealth unless such advertisement includes a statement that the customer will be required to pay a vehicle license fee, concession recovery fee, or consolidated facility charge. The vehicle license fee, concession recovery fee, or consolidated facility charge shall be shown as a separately itemized charge on the rental agreement. The vehicle license fee shall be described in either the terms and conditions of the rental agreement as the “estimated average per day per vehicle portion of the company’s total annual vehicle licensing, titling, and registration costs” or, for renters participating in an extended rental program pursuant to a master rental agreement, by posting such statement on the rental company website.\n\t\t\tAny amounts collected by the motor vehicle renting company in excess of the actual amount of its costs incurred relating to its vehicle license fees shall be retained by the motor vehicle renting company and applied toward the recovery of its next calendar year’s costs relating to such fees. In such event, the good faith estimate of any vehicle license fee to be charged by the company for the next calendar year shall be reduced to take into account the excess amount collected from the prior year.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"12":{"id":286661,"text":"As used in this section, common carrier of persons or property includes any person who undertakes, whether directly or by lease or any other arrangement, to transport passengers or household goods for the general public by motor vehicle for compensation over the highways of the Commonwealth, whether over regular or irregular routes, that has obtained the required certificate from the Department of Motor Vehicles pursuant to § 46.2-2075 or 46.2-2150.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/46.2-755\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 13 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 1954, chapter 575; in 1958, chapter 541; in 1976, chapters 5 and 339; in 1978, chapter 188; in 1984, chapter 156; in 1985, chapter 123; in 1989, chapter 727; in 1997, chapters 283<\/a>, 496<\/a>, and 853<\/a>; in 2006, chapter 515<\/a>; in 2007, chapter 296<\/a>; in 2011, chapters 405<\/a>, 639<\/a>, 881<\/a>, and 889<\/a>; in 2015, chapters 2<\/a> and 3<\/a>; in 2017, chapter 372<\/a>.<\/p>","references":[{"id":78143,"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","order_by":null,"url":"\/46.2-752\/"},{"id":67726,"section_number":"46.2-756","catch_line":"Collection by Department of certain license fees","order_by":null,"url":"\/46.2-756\/"}],"refers_to":[{"id":70585,"section_number":"46.2-2000","catch_line":"Definitions","order_by":null,"url":"\/46.2-2000\/"},{"id":59645,"section_number":"46.2-2075","catch_line":"Required certificates of public convenience and necessity","order_by":null,"url":"\/46.2-2075\/"},{"id":65490,"section_number":"46.2-2150","catch_line":"Required certificates of fitness","order_by":null,"url":"\/46.2-2150\/"},{"id":66679,"section_number":"46.2-734","catch_line":"Reconstructed and specially constructed vehicles; inspection requirements; storage of unlicensed vehicles; use","order_by":null,"url":"\/46.2-734\/"},{"id":54551,"section_number":"58.1-1735","catch_line":"Definitions","order_by":null,"url":"\/58.1-1735\/"}],"permalink":{"id":227931,"object_type":"law","relational_id":80042,"identifier":"46.2-755","token":"46.2\/II\/6\/11\/46.2-755","url":"\/46.2-755\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/46.2-755\/","token":"46.2\/II\/6\/11\/46.2-755","dublin_core":{"Title":"Limitations on imposition of motor vehicle license taxes and fees","Type":"Text","Format":"text\/html","Identifier":"\u00a7 46.2-755","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> No locality shall impose any motor vehicle<\/span> license tax or fee on any motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> when: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> A similar tax or fee is imposed by the locality wherein the vehicle is normally garaged, stored, or parked; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The vehicle is owned by a nonresident<\/span> of such locality and is used exclusively for pleasure or personal transportation or as a TNC partner vehicle as defined in § 46.2-2000<\/a> and not otherwise for hire or for the conduct of any business or occupation other than that set forth in subdivision 3; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The vehicle is (i) owned by a nonresident<\/span> and (ii) used for transporting into and within the locality, for sale in person or by his employees, wood, meats, poultry, fruits, flowers, vegetables, milk, butter, cream, or eggs produced or grown by him, and not purchased by him for sale; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> is owned by an officer or employee of the Commonwealth who is a nonresident<\/span> of such locality and who uses the vehicle in the performance of his duties for the Commonwealth under an agreement for such use; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> The motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> is kept by a dealer or manufacturer for sale or for sales demonstration; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> The motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> is operated by a common carrier of persons or property operating between cities and towns in the Commonwealth and not in intracity transportation or between cities and towns on the one hand and points and places outside cities and towns on the other and not in intracity transportation; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> The motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> is inoperable and unlicensed pursuant to § 46.2-734<\/a>; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> The motor vehicle<\/span>, trailer<\/span>, or semitrailer<\/span> qualifies and is licensed as an antique vehicle pursuant to § 46.2-730<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> No locality shall impose a license fee for any one motor vehicle<\/span> owned and used personally by any veteran who holds a current state motor vehicle<\/span> registration card establishing that he has received a disabled veteran<\/span>’s exemption from the Department<\/span> and has been issued a disabled veteran<\/span>’s motor vehicle<\/span> license plate<\/span> as prescribed in § 46.2-739<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> No locality shall impose any license tax or license fee or the requirement of a license tag, sticker or decal<\/span> upon any daily rental vehicle, as defined in § 58.1-1735<\/a>, the rental of which is subject to the tax imposed by subdivision A 2 of § 58.1-1736<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In the rental agreement between a motor vehicle<\/span> renting company and a renter, the motor vehicle<\/span> renting company may separately itemize and charge daily fees or transaction fees to the renter, provided that the amounts of such fees are disclosed at the time of reservation and rental as part of any estimated pricing provided to the renter. Such fees include a vehicle license fee to recover the company’s incurred costs in licensing, titling, and registering its rental fleet, concession recovery fees actually charged the company by an airport, or other governmentally owned or operated facility, and consolidated facility charges actually charged by an airport, or other governmentally owned or operated facility for improvements to or construction of facilities at such facility where the motor vehicle<\/span> rental company operates. The vehicle license fee shall represent the company’s good faith estimate of the average per day per vehicle portion of the company’s total annual vehicle licensing, titling, and registration costs.\n\t\t\tNo motor vehicle<\/span> renting company charging a vehicle license fee, concession recovery fee, or consolidated facility charge may make an advertisement in the Commonwealth that includes a statement of the rental rate for a vehicle available for rent in the Commonwealth unless such advertisement includes a statement that the customer will be required to pay a vehicle license fee, concession recovery fee, or consolidated facility charge. The vehicle license fee, concession recovery fee, or consolidated facility charge shall be shown as a separately itemized charge on the rental agreement. The vehicle license fee shall be described in either the terms and conditions of the rental agreement as the “estimated average per day per vehicle portion of the company’s total annual vehicle licensing, titling, and registration costs” or, for renters participating in an extended rental program pursuant to a master rental agreement, by posting such statement on the rental company website.\n\t\t\tAny amounts collected by the motor vehicle<\/span> renting company in excess of the actual amount of its costs incurred relating to its vehicle license fees shall be retained by the motor vehicle<\/span> renting company and applied toward the recovery of its next calendar year’s costs relating to such fees. In such event, the good faith estimate of any vehicle license fee to be charged by the company for the next calendar year shall be reduced to take into account the excess amount collected from the prior year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> As used in this section, common carrier of persons or property includes any person who undertakes, whether directly or by lease or any other arrangement, to transport passengers or household goods for the general public by motor vehicle<\/span> for compensation over the highways<\/span><\/span> of the Commonwealth, whether over regular or irregular routes, that has obtained the required certificate from the Department<\/span> of Motor Vehicles<\/span> pursuant to § 46.2-2075<\/a> or 46.2-2150<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLIMITATIONS ON IMPOSITION OF MOTOR VEHICLE LICENSE TAXES AND FEES (\u00a7 46.2-755)\n\nA. No locality shall impose any motor vehicle license tax or fee on any motor\nvehicle, trailer, or semitrailer when:\n\n 1. A similar tax or fee is imposed by the locality wherein the vehicle is\n normally garaged, stored, or parked;\n\n 2. The vehicle is owned by a nonresident of such locality and is used\n exclusively for pleasure or personal transportation or as a TNC partner\n vehicle as defined in § 46.2-2000 and not otherwise for hire or for the\n conduct of any business or occupation other than that set forth in subdivision\n 3;\n\n 3. The vehicle is (i) owned by a nonresident and (ii) used for transporting\n into and within the locality, for sale in person or by his employees, wood,\n meats, poultry, fruits, flowers, vegetables, milk, butter, cream, or eggs\n produced or grown by him, and not purchased by him for sale;\n\n 4. The motor vehicle, trailer, or semitrailer is owned by an officer or\n employee of the Commonwealth who is a nonresident of such locality and who\n uses the vehicle in the performance of his duties for the Commonwealth under\n an agreement for such use;\n\n 5. The motor vehicle, trailer, or semitrailer is kept by a dealer or\n manufacturer for sale or for sales demonstration;\n\n 6. The motor vehicle, trailer, or semitrailer is operated by a common carrier\n of persons or property operating between cities and towns in the Commonwealth\n and not in intracity transportation or between cities and towns on the one\n hand and points and places outside cities and towns on the other and not in\n intracity transportation;\n\n 7. The motor vehicle, trailer, or semitrailer is inoperable and unlicensed\n pursuant to § 46.2-734; or\n\n 8. The motor vehicle, trailer, or semitrailer qualifies and is licensed as an\n antique vehicle pursuant to § 46.2-730.\n\nB. No locality shall impose a license fee for any one motor vehicle owned and\nused personally by any veteran who holds a current state motor vehicle\nregistration card establishing that he has received a disabled veteran’s\nexemption from the Department and has been issued a disabled veteran’s\nmotor vehicle license plate as prescribed in § 46.2-739.\n\nC. No locality shall impose any license tax or license fee or the requirement of\na license tag, sticker or decal upon any daily rental vehicle, as defined in\n§ 58.1-1735, the rental of which is subject to the tax imposed by\nsubdivision A 2 of § 58.1-1736.\n\nD. In the rental agreement between a motor vehicle renting company and a renter,\nthe motor vehicle renting company may separately itemize and charge daily fees\nor transaction fees to the renter, provided that the amounts of such fees are\ndisclosed at the time of reservation and rental as part of any estimated pricing\nprovided to the renter. Such fees include a vehicle license fee to recover the\ncompany’s incurred costs in licensing, titling, and registering its rental\nfleet, concession recovery fees actually charged the company by an airport, or\nother governmentally owned or operated facility, and consolidated facility\ncharges actually charged by an airport, or other governmentally owned or\noperated facility for improvements to or construction of facilities at such\nfacility where the motor vehicle rental company operates. The vehicle license\nfee shall represent the company’s good faith estimate of the average per\nday per vehicle portion of the company’s total annual vehicle licensing,\ntitling, and registration costs.\n\t\t\tNo motor vehicle renting company charging a vehicle license fee, concession\nrecovery fee, or consolidated facility charge may make an advertisement in the\nCommonwealth that includes a statement of the rental rate for a vehicle\navailable for rent in the Commonwealth unless such advertisement includes a\nstatement that the customer will be required to pay a vehicle license fee,\nconcession recovery fee, or consolidated facility charge. The vehicle license\nfee, concession recovery fee, or consolidated facility charge shall be shown as\na separately itemized charge on the rental agreement. The vehicle license fee\nshall be described in either the terms and conditions of the rental agreement as\nthe “estimated average per day per vehicle portion of the company’s\ntotal annual vehicle licensing, titling, and registration costs” or, for\nrenters participating in an extended rental program pursuant to a master rental\nagreement, by posting such statement on the rental company website.\n\t\t\tAny amounts collected by the motor vehicle renting company in excess of the\nactual amount of its costs incurred relating to its vehicle license fees shall\nbe retained by the motor vehicle renting company and applied toward the recovery\nof its next calendar year’s costs relating to such fees. In such event,\nthe good faith estimate of any vehicle license fee to be charged by the company\nfor the next calendar year shall be reduced to take into account the excess\namount collected from the prior year.\n\nE. As used in this section, common carrier of persons or property includes any\nperson who undertakes, whether directly or by lease or any other arrangement, to\ntransport passengers or household goods for the general public by motor vehicle\nfor compensation over the highways of the Commonwealth, whether over regular or\nirregular routes, that has obtained the required certificate from the Department\nof Motor Vehicles pursuant to § 46.2-2075 or 46.2-2150.\n\nHISTORY: Code 1950, \u00a7 46-65; 1950, p. 407; 1954, c. 575; 1958, c. 541, \u00a7\n46.1-66; 1959, Ex. Sess., c. 22; 1976, cc. 5, 339; 1978, c. 188; 1984, c. 156;\n1985, c. 123; 1989, c. 727; 1997, cc. 283, 496, 853; 2006, c. 515; 2007, c. 296;\n2011, cc. 405, 639, 881, 889; 2015, cc. 2, 3; 2017, c. 372.","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}}