Lynchburg |
Code of Ordinances |
Chapter 36. TAX CODE |
Article II. LICENSE TAXES |
Division 4. MOTOR VEHICLE LICENSES |
§ 36-128. Required.
(a)
Every person having a place of residence in the city shall pay an annual license fee on every motor vehicle, with an active state registration, owned by such person in the city; and every person having a place of business in the city shall pay an annual license fee on every motor vehicle, with an active state registration, owned by such person in the city in or in conjunction with such business; and every person not having a place of residence or business within the city, but who habitually operates a motor vehicle in the city in furtherance of some business or occupation carried on within the city, shall pay an annual license fee on every motor vehicle so used, at the rates hereinafter set forth; and such person shall pay an annual license fee for each of such vehicles within 30 days of purchasing a state license plate for such vehicle, or within 30 days of becoming a resident of the city or within 30 days of beginning to operate a motor vehicle or vehicle on the streets of the city.
(b)
Any person residing temporarily or permanently within the city who shall operate therein a motor vehicle bearing license plates issued by a jurisdiction other than the state, shall pay an annual license fee for such motor vehicle at such time as, under the laws of the state, a state license plate is required for such motor vehicle.
(Tax Code 1941, § 84; Ord. of 11-12-57; Ord. of 12-22-64; Ord. of 11-8-66; Ord. of 7-9-68; Ord. of 1-28-69; Ord. No. O-85-248, § 1, 10-8-85; Ord. No. O-05-091, 7-12-05, eff. 1-1-05)
Cross reference— Payment of personal property tax, § 36-132.
(Tax Code 1941, § 84; Ord. of 11-12-57; Ord. of 12-22-64; Ord. of 11-8-66; Ord. of 7-9-68; Ord. of 1-28-69; Ord. No. O-85-248, § 1, 10-8-85; Ord. No. O-05-091, 7-12-05, eff. 1-1-05)
Cross reference
Payment of personal property tax, § 36-132.