Lynchburg |
Code of Ordinances |
Chapter 36. TAX CODE |
Article II. LICENSE TAXES |
Division 4. MOTOR VEHICLE LICENSES |
§ 36-133. Transfers.
(a)
Any person who has paid a license fee required by this division and who sells or transfers a motor vehicle, trailer, or semitrailer, currently licensed in the city, may have the current city license fee assigned to another vehicle of like design and weight titled in such owner's name according to the provisions of state law, without the payment of any additional license fee. In the event such other vehicle shall be of greater weight or of larger capacity than the one for which the license was originally issued and paid, such person shall pay an amount equal to the difference between the license paid and the one required to be paid for such other vehicle.
(b)
Upon the death of the owner of a motor vehicle, trailer or semitrailer, the city license fee paid for said vehicle shall continue in force as a valid license until the end of the year for which the license is paid, or until the ownership of the vehicle is transferred before the end of the license year by the executor or administrator of the estate of the deceased owner or by a legatee or distributee of the estate.
(Tax Code 1941, § 85; Ord. of 11-10-70; Ord. No. O-05-091, 7-12-05, eff. 1-1-06)
(Tax Code 1941, § 85; Ord. of 11-10-70; Ord. No. O-05-091, 7-12-05, eff. 1-1-06)