unregistered vehicles - granicus

Date of Meeting: April 10, 2019

#5

BOARD OF SUPERVISORS

PUBLIC HEARING

STAFF REPORT

SUBJECT: Proposed New Loudoun County Ordinance – License Tax

on Owners of Certain Motor Vehicles and Penalty on

Unregistered Vehicles

ELECTION DISTRICT: Countywide

CRITICAL ACTION DATE: At the pleasure of the Board

CONTACT: Robert S. Wertz, Jr., Commissioner of the Revenue

PURPOSE: To propose a new Loudoun County Ordinance (Attachment 1) which would impose

a $100 license tax on motor vehicles that do not display current Virginia license plates without

being otherwise exempt from the requirement of displaying such license plates, and to include in

such new ordinance (Attachment 1) a penalty of $250 upon the resident owner of any motor vehicle

that, following the end of the first 60 days of the owner’s residency in Virginia, is required to

register such vehicle in Virginia but has not done so. This item brings forward an ordinance which

will assist with personal property tax enforcement efforts due to the elimination of vehicle decals

effective July 1, 2018.

RECOMMENDATION:

At the Board of Supervisors (Board) Business Meeting on June 21, 2018, the Board recommended

sending the proposed ordinance as shown as Attachment 1 to impose a $100 license tax on motor

vehicles in Loudoun and its incorporated towns that do not display current Virginia license plates

and are not otherwise exempt from the requirements of displaying such license plates, and include

the proposed draft of the ordinance as part of a future Board of Supervisors Public Hearing. The

Board further recommended sending an ordinance imposing a penalty of $250 on the resident

owner of any motor vehicle following the end of 60 days that is required for such vehicle to be

registered in Virginia but has not been registered pursuant to Va. Code § 46.2-600 and proposed

that the Commissioner of the Revenue have the authority to waive the $250 penalty if the

individual has voluntarily complied subject to a prescribed time period in the ordinance to do so.

BACKGROUND: Va. Code § 15.2-973 (Attachment 2) allows localities to adopt an ordinance

that imposes a license tax, in an amount not exceeding $100 annually, upon the owners of motor

vehicles that do not display current license plates and are not otherwise exempted from the

requirements of displaying such license plates. Loudoun County has approximately 800 vehicles

https://law.lis.virginia.gov/vacode/title15.2/chapter9/section15.2-973/

Item 5, Proposed New Loudoun County Ordinance –License Tax on Owners of Certain Vehicles and Penalty on


Board of Supervisors Public Hearing

April 10, 2019

registered with the Commissioner of the Revenue that do not display Virginia license plates and

are not exempt under federal or state law. Creating a new Loudoun County ordinance to impose a

$100 license tax annually on owners of cars that are registered with the Commissioner of the

Revenue as being garaged in Loudoun County but do not display current Virginia license plates

would encourage compliance with state licensing and registration laws. If a vehicle owner chooses

not to properly license his/her vehicle with the state, which costs approximately $88.75 for the first

year including emissions testing, then the vehicle owner will be required to pay Loudoun County

a $100 license tax. Owners of vehicles without proper Virginia state license plates that are located

within Loudoun’s incorporated towns would also be subject to the additional license tax.

Va. Code § 46.2-662 (Attachment 3) specifies that in addition to any penalty authorized under

Title 46.2, any locality may adopt an ordinance imposing a penalty of up to $250 upon the resident

owner of any motor vehicle that, following the end of the first 30 days of his residency in Virginia,

is required to register such vehicle in Virginia but has not done so. The locality may impose the

penalty upon the resident owner annually for as long as the motor vehicle remains unregistered in

Virginia. The ordinance shall set forth a reasonable method for assessing and collecting the

penalty, whether by civil, criminal, or administrative process, and shall identify the employees or

agents of the locality who are to execute such assessment and collection. Fairfax County imposes

a $250 penalty in addition to the $100 license tax on out-of-state vehicles not registered in Virginia

following the end of the 30-day period in which the vehicle owner resides in Fairfax County. Since

Loudoun County allows 60 days to register in the County this penalty, if adopted, would not be

imposed until the end of the 60-day period.

On June 21, 2018, the Board recommended adopting an ordinance imposing a penalty of $250

following the end of 60 days on the resident owner of any motor vehicle that is required to be

registered in Virginia but has not been pursuant to Va. Code §46.2-600. As part of the discussion,

questions arose relative to how the Commissioner of the Revenue determines Loudoun County

residency or domicile. The Office currently utilizes the Affidavit of Domicile form (Attachment

4), among other tools, which poses questions concerning employment, voter registration, state

where income taxes are filed, state where driver’s license is issued, etc. This information assists

staff in making a domiciliary determination for residents of Loudoun County for purposes of local

personal property tax assessment.

Pursuant to Va. Code § 46.2-600 (Attachment 5), every person who owns a motor vehicle, trailer

or semitrailer, before operating it on any highway in Virginia, shall register it with the Department

of Motor Vehicles (DMV) and obtain a certificate of title; and according to Va. Code § 46.2-711

et seq. (Attachment 6) display his/her DMV-issued license plates. There are several exemptions to

the requirement to display a license plate, including Va. Code § 46.2-662, which states that a

resident owner of a car, truck, or motorcycle which is duly registered for the current calendar year

in another state or country may operate such vehicle for the first 30 days of residence in Virginia

without registering the car, truck, or motorcycle or paying any fees to the Commonwealth.

Additionally, motor vehicles solely owned by active-duty service members who are domiciled in

another state and are residing in Loudoun County due to military orders are exempt from Loudoun

County personal property taxation and Virginia licensing and registration requirements.








April 10, 2019

Since Virginia’s grace period for license plate display expires after 30 days of residency, all new

residents of Loudoun County are required by law to have registered their motor vehicles with the

DMV and have obtained Virginia license plates within 30 days of moving their vehicle into the

County. There are many residents who have registered their vehicles with the Commissioner of

the Revenue and have been living in Loudoun for more than 30 days who have not obtained

Virginia license plates for their vehicles despite having taxable situs in Loudoun County. Many of

the vehicles reported to the Compliance Division of the Commissioner of the Revenue’s Office do

not currently display current Virginia license plates, without being otherwise exempt from such

requirement. Minimal additional effort will be required for the Commissioner of the Revenue’s

Office staff to identify vehicles that are garaged in Loudoun County and are already on the

County's tax rolls but do not display current Virginia license plates, without being exempt.

However, functionality to support the $100 license tax and $250.00 penalty would need to be

incorporated into the County’s tax assessment system. This county’s tax assessment software

vendor is presently working on software to implement these fees in conjunction with modifications

for town personal property tax billing effective January 1, 2020.

The ultimate goal of this ordinance is to encourage compliance with state licensing and registration

laws, thus making it easier to track these vehicles for personal property tax purposes in Loudoun

County. The first-year cost to a vehicle owner to register a vehicle with the DMV, assuming he/she

can show sales and use tax was paid on a particular vehicle in another state, is approximately

$60.75 and breaks down as follows: $45.75 annual vehicle registration fee, and $15.00 one-time

titling fee. In addition, a $28 bi-annual fee is paid to an emissions testing station. It is less costly

for a vehicle owner to comply with state registration requirements than pay the $100.00, and if

applicable the $250.00 penalty.

This ordinance change is expected to have a small positive impact on General Fund revenue,

potentially $80,000 in the first year. This revenue would likely decrease in successive years as

most vehicle owners are expected to comply with the State’s licensing requirements and purchase

Virginia license plates from the DMV and avoid payment of the $100 tax. Assuming that the

license tax would meet its goal of encouraging compliance with state licensing and registration

requirements, then most of the benefits of this new ordinance would accrue to the state in the form

of greater state registration revenues. However, Loudoun would benefit since vehicles registered

with the DMV are easier to track for personal property tax purposes. Similar ordinances were

enacted several years ago in Fairfax County and in Arlington County.

ISSUES: Should a Loudoun County ordinance be adopted which imposes an annual license tax of

$100 pursuant to Va. Code § 15.2-973 upon the owners of motor vehicles that do not display

current Virginia license plates and are not otherwise exempted from such license plate

requirements? The Commissioner of Revenue believes that this requirement will assist in the local

personal property enforcement effort. Additionally, should the Board adopt an ordinance imposing

a penalty of $250 on the resident owner of any motor vehicle following the end of 60 days that is

required to be registered in Virginia but has not been registered pursuant to Virginia Code §46.2-

600? When should the ordinance(s) take effect? Staff believes an effective date of January 1, 2020





April 10, 2019

will allow adequate time for our tax assessment software vendor to reconfigure the County's tax

assessment system to include the motor vehicle license tax and the penalty and to test the

reconfiguration.

FISCAL IMPACT: The revenue that would be generated from the imposition of this $100 license

tax is uncertain, but is expected to be approximately $80,000 in the first year based on 800 vehicles.

If the Board chooses to adopt an ordinance imposing an additional $250 penalty annually on

resident owners who fail to register a motor vehicle in Virginia after 60-days of residence in

Loudoun, the expected revenue could potentially be closer to $280,000. No additional FTEs will

be required since two Personal Property Tax Compliance positions were previously approved by

the Board of Supervisors for FY 2019 in order to assist with personal property tax enforcement

efforts due to the elimination of vehicle decals effective July 1, 2018.

ALTERNATIVES: The Board may choose to adopt the proposed Loudoun County Ordinance

which imposes a $100 license tax annually upon the owners of motor vehicles which do not display

current license plates and/or adopt an ordinance imposing a penalty of up to $250 upon the resident

owner of any motor vehicle that, following the end of the 60-day period of residence in Loudoun,

fails to register the vehicle in Virginia.

DRAFT MOTIONS:

1. I move that the Board of Supervisors forward Proposed New Loudoun County Ordinance –

License Tax on Owners of Certain Motor Vehicles and Penalty on Unregistered Vehicles to

the May 7, 2019, Board of Supervisors Business Meeting for action.

OR

2a. I move that the Board of Supervisors suspend the rules.

AND

2b. I move the Board of Supervisors adopt the Proposed New Loudoun County Ordinance –

License Tax on Owners of Certain Motor Vehicles and Penalty on Unregistered Vehicles

provided as Attachment 1 to the April 10, 2019, Board of Supervisors Public Hearing Staff

Report.

OR

3. I move an alternate motion.

ATTACHMENTS:

1. Proposed Loudoun County Ordinance

2. Va. Code § 15.2-973. Ordinances imposing license taxes on owners of certain motor vehicles.




April 10, 2019

3. Va. Code § 46.2-662. Temporary exemption for new resident operating vehicle registered in

another state or country.

4. Loudoun County Affidavit of Domicile

5. Va. Code § 46.2-600. Owner to secure registration and certificate of title or certificate of

ownership.

6. Va. Code § 46.2-711. Furnishing number and design of plates; displaying on vehicles required.

CHAPTER ________

LICENSE TAX ON OWNERS OF CERTAIN MOTOR VEHICLES AND

PENALTY ON UNREGISTERED VEHICLES

XXX.01 License tax on owners of certain motor vehicles

XXX.02 Penalty on unregistered vehicles

CROSS REFERENCES

Ordinances imposing license taxes on owners of certain motor vehicles – see Code of Va. §15.2-

973

Furnishing number and design of plates; displaying on vehicles required – see Code of Va. §46.2-

711

Owner to secure registration and certificate of title or certificate of ownership - see Code of Va.

§46.2-600

Temporary exemption for new resident operating vehicle registered in another state or country

– see Code of Va. §46.2-662

XXX.01 LICENSE TAX ON OWNERS OF CERTAIN MOTOR VEHICLES

A license tax of one hundred dollars ($100.00) annually shall be imposed upon the owners of motor

vehicles that do not display current Virginia license plates and that are not exempted from the

requirements of displaying such license plates under the provisions of Article 6 (§ 46.2-662 et seq.)

of Chapter 6 of Title 46.2, §§ 46.2-1554 and 46.2-1555, are not in a public dump, in an "automobile

graveyard" as defined in § 33.2-804, or in the possession of a licensed junk dealer or licensed

motor vehicle dealer. Nothing in this section shall be applicable to any vehicle being held or stored

by or at the direction of any governmental authority, to any vehicle owned by a member of the

armed forces on active duty or to any vehicle regularly stored within a structure. Such ordinance

shall exempt from such tax any vehicle being held or stored on private property for the purpose of

restoration or repair or for removing parts for the repair of another vehicle.

The tax authorized under this section shall be assessed, billed, and collected under the same

schedule and using the same process as the assessment and billing of personal property taxes;

except that, the license tax authorized by this section shall be a flat tax, not otherwise subject to

proration. The entire $100 flat tax shall be charged for any year, or for any part of a year, in which

the vehicle has been determined to have taxable situs in Loudoun County and in which the vehicle

does not otherwise display required Virginia license plates in accordance with Title 46.2 of the Va.

Code. No refund or proration of this tax shall occur in the year in which a vehicle comes into

compliance and first registers the vehicle with the Virginia Department of Motor Vehicles and

displays a current Virginia license plate.

Attachment 1

http://law.lis.virginia.gov/vacode/46.2-662/




XXX.02 PENALTY ON UNREGISTERED VEHICLES

A penalty of two hundred fifty dollars ($250) shall be imposed upon the resident owner of any

motor vehicle that, following the end of the first 60 days of residency in the Commonwealth has

not registered such vehicle in Virginia. The penalty shall be imposed upon the resident owner

annually for as long as the motor vehicle remains unregistered in Virginia. Since Loudoun County

Ordinance 860.04 allows a resident owner 60 days from the date situs is acquired to file vehicle

personal property such penalty will not be imposed until after the end of the 60-day residency

period.

Each penalty levied pursuant to this section shall be in addition to the $100 motor vehicle license

tax imposed under Section XXX.01. The penalty shall be assessed by the Commissioner of the

Revenue and collected by the Treasurer in the same manner as the motor vehicle license tax

imposed under Section XXX.01.

The Commissioner of the Revenue or his designee, may waive the penalty authorized by this

section if the owner of the vehicle voluntarily registers it in Virginia within 60 days after the end

of the 60-day residency period.

Code of VirginiaTitle 15.2. Counties, Cities and TownsChapter 9. General Powers of Local Governments

§ 15.2-973. Ordinances imposing license taxes on owners ofcertain motor vehiclesAny locality may adopt an ordinance imposing a license tax, in an amount not exceeding $100annually, upon the owners of motor vehicles that do not display current license plates and thatare not exempted from the requirements of displaying such license plates under the provisions ofArticle 6 (§ 46.2-662 et seq.) of Chapter 6 of Title 46.2, §§ 46.2-1554 and 46.2-1555, are not in apublic dump, in an "automobile graveyard" as defined in § 33.2-804, or in the possession of alicensed junk dealer or licensed motor vehicle dealer. Nothing in this section shall be applicableto any vehicle being held or stored by or at the direction of any governmental authority, to anyvehicle owned by a member of the armed forces on active duty or to any vehicle regularly storedwithin a structure. Nothing in this section shall be applicable to motor vehicles that are stored onprivate property for the purpose of restoration or repair or for removing parts for the repair ofanother vehicle.

1970, c. 380, § 15.1-27.1; 1977, c. 557; 1982, c. 216; 1988, c. 484; 1997, c. 587; 2013, c. 347.

The chapters of the acts of assembly referenced in the historical citation at the end of this sectionmay not constitute a comprehensive list of such chapters and may exclude chapters whoseprovisions have expired.

1ATTACHMENT 2

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http://lis.virginia.gov/cgi-bin/legp604.exe?131+ful+CHAP0347

Code of VirginiaTitle 46.2. Motor VehiclesChapter 6. Titling and Registration of Motor Vehicles

§ 46.2-662. Temporary exemption for new resident operatingvehicle registered in another state or countryA. A resident owner of any passenger car, pickup or panel truck, moped, autocycle, or motorcycle,other than those provided for in § 46.2-652, that has been duly registered for the current calendaryear in another state or country and that at all times when operated in the Commonwealthdisplays the license plate or plates issued for the vehicle in the other state or country, mayoperate or permit the operation of the passenger car, pickup or panel truck, moped, autocycle, ormotorcycle within or partly within the Commonwealth for the first 30 days of his residency in theCommonwealth without registering the passenger car, pickup or panel truck, moped, autocycle,or motorcycle or paying any fees to the Commonwealth.

B. In addition to any penalty authorized under this title, any locality may adopt an ordinanceimposing a penalty of up to $250 upon the resident owner of any motor vehicle that, followingthe end of the 30-day period provided in subsection A, is required to be registered in Virginia buthas not been so registered. The locality may impose the penalty upon the resident ownerannually for as long as the motor vehicle remains unregistered in Virginia. The ordinance shallset forth a reasonable method for assessing and collecting the penalty, whether by civil, criminal,or administrative process, and shall identify the employees or agents of the locality who are toexecute such assessment and collection.

1976, c. 17, § 46.1-41.1; 1980, c. 53; 1989, c. 727; 2013, cc. 347, 783;2014, cc. 53, 256;2016, c. 131.


1ATTACHMENT 3

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Affidavit of Domicile 1 Harrison St., SE 1 stROBERT S. WERTZ, JR.

Commissioner of the Revenue (703) 777-0260 Fax (703) 777-0263

Floor, PO Box 8000 Leesburg, Virginia 20177-9804

www.loudoun.gov/cor

This form is used to obtain the information necessary for the Commissioner of the Revenue to

make a determination of a person's domicile for local tax purposes. A separate form is required

for each vehicle. Please complete and mail this form to:

Robert S. Wertz, Jr. Commissioner of the Revenue Loudoun County

PO Box 8000

Leesburg, VA 20177-9804

“Domicile” means the present, fixed home of an individual to which he returns following

temporary absences and at which he intends to stay indefinitely.

than one domicile at a time.

No individual may have more

Leesburg Office* Loudoun County Government Center * MSC 32 * 1 Harrison Street SE * 1st Floor * Leesburg VA 20175-3102 Sterling Office * Loudoun Tech Center * MSC 32A * 21641 Ridgetop Circle * Suite 100 * Sterling VA 20166-6597

TAXPAYER INFORMATION

Full Legal Name: Social Security No:

Current

Residence Address:

Date came to

Loudoun County:

Permanent

Residence Address: Daytime Phone No:

State where current driver’s license was issued:

State where registered to vote. If none, enter none:

State where income taxes are filed:

Address Used on

State Tax Return:

Do you have any children attending

Loudoun County public schools?

Y

N

List real property owned in Loudoun County: Are you employed in Loudoun

County?

Y

N Property 1 Address:

If yes, name and address of employer:

Property 2 Address:

Property 3 Address:

Reason for coming

to Loudoun County:

Activities primarily

engaged in since in

Loudoun County:

ATTACHMENT 4

http://www.loudoun.gov/cor

- 2 -

AFFIDAVIT

I acknowledge that the Commissioner of the Revenue will make a domiciliary determination.

That determination will not be solely based on the information contained on this affidavit and

other available information will be considered. I believe that my domicile is:

I certify that the information contained on this affidavit is complete and accurate. I agree to

supply documentation related to this affidavit, if requested by the Commissioner of the Revenue.

Signature Date

Leesburg Office* Loudoun County Government Center * MSC 32 * 1 Harrison Street SE * 1st Floor * Leesburg VA 20175-3102 Sterling Office * Loudoun Tech Center * MSC 32A * 21641 Ridgetop Circle * Suite 100 * Sterling VA 20166-6597

VEHICLE INFORMATION

Title No: VIN No:

License Plate No: Make/Model:

State where your motor vehicle is registered:

Percentage of time vehicle is normally located in Loudoun County:


§ 46.2-600. Owner to secure registration and certificate of titleor certificate of ownershipExcept as otherwise provided, for the purposes of this chapter, a moped shall be deemed a motorvehicle.

Except as otherwise provided in this chapter every person who owns a motor vehicle, trailer orsemitrailer, or his authorized attorney-in-fact, shall, before it is operated on any highway in theCommonwealth, register with the Department and obtain from the Department the registrationcard and certificate of title for the vehicle. Individuals applying for registration shall provide theDepartment with the residence address of the owner of the vehicle being registered. A businessapplying for registration shall provide the Department with the street address of the owner orlessee of the vehicle being registered.

At the option of the applicant for registration, the address shown on the title and registrationcard may be either a post office box or the business or residence address of the applicant.

Unless he has previously applied for registration and a certificate of title or he is exempted under§§ 46.2-619, 46.2-626.1, 46.2-631, and 46.2-1206, every person residing in the Commonwealthwho owns a motor vehicle, trailer, or semitrailer, or his duly authorized attorney-in-fact, shall,within 30 days of the purchase or transfer, apply to the Department for a certificate of ownership.

Nothing in this chapter shall be construed to require titling or registration in the Commonwealthof any farm tractor or special construction and forestry equipment, as defined in § 46.2-100.

Notwithstanding the foregoing provisions of this section, provided such vehicle is registered andtitled elsewhere in the United States, nothing in this chapter shall be construed to require titlingor registration in the Commonwealth of any vehicle located in the Commonwealth if that vehicleis registered to a non-Virginia resident active duty military service member, activated reserve ornational guard member, mobilized reserve or national guard member living in theCommonwealth, or person who is serving a full-time church service or proselyting mission of notmore than 36 months and who is not gainfully employed.

Code 1950, § 46-42; 1958, c. 541, § 46.1-41; 1972, c. 301; 1978, c. 402; 1980, c. 469; 1986, c. 228;1988, c. 363; 1989, c. 727; 2003, c. 297;2007, c. 934;2010, c. 135;2013, cc. 244, 367, 783;2016, c.428.


1ATTACHMENT 5

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http://law.lis.virginia.gov/vacode/46.2-626.1/
















§ 46.2-711. Furnishing number and design of plates; displayingon vehicles requiredA. The Department shall furnish one license plate for every registered moped, motorcycle,autocycle, tractor truck, semitrailer, or trailer, and two license plates for every other registeredmotor vehicle, except to licensed motor vehicle dealers and persons delivering unladen vehicleswho shall be furnished one license plate. The license plates for trailers, semitrailers, commercialvehicles, and trucks, other than license plates for dealers, may be of such design as to preventremoval without mutilating some part of the indicia forming a part of the license plate, whensecured to the bracket.

B. The Department shall issue appropriately designated license plates for:

1. Passenger-carrying vehicles for rent or hire for the transportation of passengers for privatetrips, other than TNC partner vehicles as defined in § 46.2-2000 and emergency medical servicesvehicles pursuant to clause (iii) of § 46.2-649.1:1;

2. Taxicabs;

3. Passenger-carrying vehicles operated by common carriers or restricted common carriers;

4. Property-carrying motor vehicles registered pursuant to § 46.2-697 except pickup or paneltrucks as defined in § 46.2-100;

5. Applicants, other than TNC partners as defined in § 46.2-2000 and emergency medical servicesvehicles pursuant to clause (iii) of § 46.2-649.1:1, who operate motor vehicles as passengercarriers for rent or hire;

6. Vehicles operated by nonemergency medical transportation carriers as defined in § 46.2-2000;and

7. Trailers and semitrailers.

C. The Department shall issue appropriately designated license plates for motor vehicles held forrental as defined in § 58.1-1735.

D. The Department shall issue appropriately designated license plates for low-speed vehicles.

E. The Department shall issue appropriately designated license plates for military surplus motorvehicles registered pursuant to § 46.2-730.1.

F. No vehicles shall be operated on the highways in the Commonwealth without displaying thelicense plates required by this chapter. The provisions of this subsection shall not apply tovehicles used to collect and deliver the United States mail to the extent that their rear licenseplates may be covered by the "CAUTION, FREQUENT STOPS, U.S. MAIL" sign when the vehicle isengaged in the collection and delivery of the United States mail.

G. For any summons issued for a violation of this section, the court may, in its discretion, dismissthe summons, where proof of compliance with this section is provided to the court on or before

1ATTACHMENT 6

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/vacode/46.2-2000/

/vacode/46.2-649.1:1/

/vacode/46.2-697/

/vacode/46.2-100/

/vacode/46.2-2000/

/vacode/46.2-649.1:1/

/vacode/46.2-2000/

/vacode/46.2-2000/

/vacode/58.1-1735/

/vacode/46.2-730.1/

the court date. Code 1950, §§ 46-96, 46-160; 1950, p. 625; 1954, c. 211; 1958, c. 541, § 46.1-99; 1974, cc. 150,477; 1989, c. 727; 1993, c. 290; 1995, c. 46;1997, cc. 774, 816;2001, c. 596;2005, c. 140;2011, cc.405, 639, 881, 889;2013, c. 783;2014, cc. 53, 256;2015, cc. 2, 3;2016, cc. 125, 133;2017, cc. 670,790, 815;2018, c. 555. The chapters of the acts of assembly referenced in the historical citation at the end of this sectionmay not constitute a comprehensive list of such chapters and may exclude chapters whoseprovisions have expired.

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