Tax Type
BPOL Tax
Description
Passenger Vehicle Fees;County Power to Tax All Vehicles.
Topic
Local Power to Tax
Date Issued
05-21-1968
A proposed county ordinance imposing a $10 tax on all vehicles (car trailers, motorcycles, boat trailers, etc.) is invalid because §§ 46.1-65 and 46.1-66 permit counties to tax motor vehicles at a rate not exceeding the amount of tax imposed at the time of the annual registration in 1963 by the State. Accordingly, the fee should not exceed $3.00 for motorcycles and $3.50 for car and boat trailers.
Attorney General's Opinion