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any person who becomes engaged in a gainful occupation in said County for a period exceeding sixty days; or,
c. any person who has actually resided in said County for a period of six months whether employed or not; or,
d. any person who has registered a motor vehicle, listing an address within 3aid County in the application for registration; or,
e. any corporation, firm or partnership having an office or place of business in said County.
Section 2. AUTOMOBILES: On each and every automobile there shall be a license tax of Ten ($10.00) Dollars; and on each and every motorcycle a license tax of Three ($3.00) Dollars; and an additional license tax of One and fifty hundredths ($1.50) Dollars for each side-car for said motorcycle.
Section 3. TRUCKS, TRAILERS, ETC.
a. On each and every truck, trailer, semi-trailer and autowagen not designed and used for the transportation of passengers, and not exempt from taxation as otherwise herein provided, there shall be a license tax of Ten ($10.00) Dollars.
b. On each one or two-wheel trailer, with a body length of not more than nine (9) feet, and a width not greater than the width of the said motor vehicle to which it is attached at any time of operation, and to be attached to the owner’s own motor vehicle apd used only for carrying property belonging to the owner of such trailer, not to exceed one thousand pounds at any one time, there shall be no license tax assessed. I c. In the case of a combination of a tractor-trailer or semitfclec, each vehicle constituting g part of such combination shall hi licensed as a separate vehicle and separate license plates shall b| issued therefore. | d. On each and every motor vehicle, trailer, or semi-trailer upon which well-drilling machinery is attached and which is perhiknently used solely for transporting such machinery, there shall b| a license tax of Ten ($10.00) Dollars. I Section 4. LICENSE TAX YEAR: A license tax year shall begin on the fifteenth (15th) day of April of each year, and shall expire on the fourteenth (14th) day of April of each year. r Section 6. PRO-RATIONS: Only one-half of the license tax prescribed by this Qrdinance shall be assessed and collected whenever any such license tax first becomes assessable during the period beginning on the first (1st) day of October in the same license tax year; and only one-third of such license tax shall be assessed and collected whenever any such license tax first becomes assessable on or after the fifteenth (15th) day of January in the same license tax year. Every license issued upon the payment of the license tax thereon shall expire at the end of the license tax year in which the same is issued.
Section 6. ISSUING LICENSE TAGS: Any person, firm or corporation coming under the provisions of this Ordinance shall make application for license upon forms prescribed by the Treasurer of Rappahannock County, and upon payment of the required tax shall be issued as evidence, tins or tags which shall be conspicuously placed upon the front or rear of the vehicle so licensed, in such manner as to be plainly visible in the manner prescribed for State license tags. Failure to display such tins or tags shall be a violation of this Ordinance, even though the license tax has been paid. No such license tin or tag shall be placed upon any vehicle other than that for which it was issued. But such tins or tags may be transferred from one vehicle to another in same manner and under the same .conditions as provided by the laws and regulations governing the transfer of State license tags.
Section 7- The revenue derived from all County motor vehicle licenses under this law shall be paid into the General Fund of the County.
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