<br />C I T Y 0 F MAR TIN S V ILL E, V I R GIN I A
<br />
<br />AN ORDINANCE TO r~ov ID:t: FOR :'HE LEVY AND COl.LECTION OF A LICENSE 'tAX FROM OWNERS
<br />OF MOTOR VEHICLES, TRAILERS, AND SEMI-TRAILERS OPERATED IN THE CITY OF ~UffiTINSVILLE,
<br />VIRGINIA, AND PROVIDING PUNISHMENT FOR VIOLATION THEREOF
<br />
<br />"......--
<br />
<br />BE IT ORDAINED by the Council of the City of Martinsville, Virginia, in regular
<br />meeting assembled, that as provided by the Charter of said City, and for the
<br />purpose of providing funds for the maintenance of the streets and highways of
<br />said City, there shall be levied and collected a license tax for the City of
<br />Martinsvi11e from the owners of every motor vehicle, trailer, or semi-trailer
<br />residing in the City of Martinsvi11e, Virginia, and from every non-resident
<br />who is the owner of a motor vehicle, trailer, or semi-trailer which is used in
<br />a business, employment or profession carried on in said City, other than those
<br />exempted by law, for the license year beginning March 1, 1975, which license
<br />tax shall be as follows:
<br />
<br />,
<br />
<br />/ -----,
<br />
<br />(a) The license tax to be paid by the owner of any motor vehicle used
<br />in the transportation of passengers not for compensation shall be
<br />fifteen dollars ($15.00) per year, including leased motor vehicles rented
<br />or hired by a lessee for a period of at least twelve consecutive months,
<br />or longer, under a written lease or written agreement.
<br />
<br />(b) The license tax to be paid on each motor vehicle, trailer, or
<br />semi-trailer kept or used for rent or for hire, or operated under a
<br />lease without chauffeur for the transportation of passengers, shall
<br />be forty-five cents (45~) per 100 pounds of weight or major fraction
<br />thereof, but in no case shall the fee be less than fifteen dollars
<br />($15.00). This section shall not apply to motor vehicles used as
<br />common carriers nor shall it apply to motor vehicles rented or hired
<br />by a lessee for a period of twelve consecutive months, or longer, under
<br />a written lease or written agreement.
<br />
<br />(c) The license tax to be paid by the owner of any motorcycle shall
<br />be three dollars ($3.00) per year, plus two dollars ($2.00) additional
<br />if the motorcycle is equipped with a side-car.
<br />
<br />(d) The license tax to be paid on each taxi-cab and other vehicles kept
<br />for rent or hire, operated with a chauffeur for the transportation of
<br />passengers, shall be ninety cents ($.90) per 100 pounds of weight or
<br />major fraction thereof. This does not apply to vehicles used as common
<br />carriers.
<br />
<br />(e) The license tax to be paid on each motor vehicle not designed and/or
<br />used for the transportation of passengers shall be determined by the gross
<br />weight of the vehicle or combination of the vehicles of which it is a part
<br />when loaded to the maximum capacity for which it is registered and licensed
<br />and shall be ten cents ($.10) per 100 pounds of weight or major fraction
<br />thereof; provided, however, that in no case shall the fee be less than
<br />fifteen dollars ($15.00).
<br />
<br />One-half of the annual tax prescribed by subsections (a), (b), (c), (d), and
<br />(e) above shall be collected whenever any license plates are issued during the
<br />period beginning on the 1st day of October in any year and ending on the 1st
<br />day of January in the same license year, and one-third of such tax be collected
<br />whenever any license plate is issued after the 1st day of January in any license
<br />year.
<br />
<br />Provided, however, no motor vehicle, trailer, or semi-trailer shall be locally
<br />licensed unless and until all personal property taxes upon the motor vehicle,
<br />trailer, or semi-trailer to be licensed have been paid which have been properly
<br />assessed or assessable against the owner by the City of Martinsville. And the
<br />
|