Are You Exempt?
The vehicle license fees assessed shall not apply when:
- A similar tax or fee is imposed by the County, city, or town wherein the vehicle is normally garaged, stored or parked
- The vehicle is owned by a nonresident of Rockingham County and is used exclusively for pleasure or personal transportation and not for hire or for the conduct of any business or occupation other than that set forth in this list
- The vehicle is owned by a nonresident and used for transporting into and within the locality, for sale in person or by his employees, wood, meats, poultry, fruits, flowers, vegetables, milk, butter, cream, or eggs produced or grown by him, and not purchased by him for sale
- The motor vehicle, trailer, or semi-trailer is owned by an officer or employee of the commonwealth who is a nonresident of Rockingham County and who uses the vehicle in the performance of his duties for the commonwealth under an agreement for such use
- The motor vehicle, trailer, or semi-trailer is kept by a dealer or manufacturer for sale or for sales demonstration
- The motor vehicle, trailer, or semi-trailer is operated by a common carrier of persons or property operating between cities and towns in the Commonwealth and not in intra-city transportation or between cities and towns on the one hand and points and places outside cities and towns on the other and not in intra-city transportation
- The motor vehicle, trailer, or semi-trailer is inoperable and unlicensed pursuant to Section 46.2-734 of the Code of Virginia
- Applicable to only one motor vehicle per veteran, when the motor vehicle is owned and used personally by any veteran who holds a current state motor vehicle registration card establishing that he has received a disabled veteran’s exemption from the department of motor vehicles and has been issued a disabled veteran’s motor vehicle license plate as prescribed in Section 46.2-739 of the Code of Virginia
- The vehicle is a daily rental vehicle, as defined in Section 58.1-2401 of the Code of Virginia, the rental of which is subject to the tax imposed by 58.1-2402.A.2 of the Code of Virginia.
- Applicable to only one motor vehicle per volunteer fire company or volunteer rescue squad member, when the motor vehicle is owned and used personally by an active volunteer fire company member or an active volunteer rescue squad member (To obtain this exemption the chief line officer of the applicant’s organization must submit a certified list of those active members in the organization who live in the county and are eligible for this exemption to the treasurer no later than September 1st. An application, completed and signed by each member seeking this exemption, shall accompany the certified list. Applications shall be as approved by the treasurer.)
- An exemption is mandated by Virginia State Code