§ 11-18. Special exemptions.

A license fee, as more specifically set forth in the Isle of Wight County Uniform Fee Schedule, as adopted by the board of supervisors, as it may be amended from time to time, is hereby imposed on the following: Each National Guard license plate with "NG" and each farm truck license plate with an "F". Vehicles with "Farm Use" license plates are not subject to a license fee.

Local licenses may be issued free of charge for any and all of the following:

(i)

Vehicles owned by volunteer rescue squads;

(ii)

Vehicles owned by volunteer fire departments;

(iii)

Vehicles owned by active members of volunteer rescue squads;

(iv)

Vehicles owned by active members of volunteer fire departments;

(v)

Vehicle owned by auxiliary police officers;

(vi)

Vehicles owned by disabled veterans;

(vii)

Vehicles owned by former prisoners of war;

(viii)

Vehicles owned or leased by deputy sheriffs;

(ix)

Vehicles owned or leased by police officers;

(x)

Vehicles owned or leased by officers of the state police;

(xi)

Vehicles owned or leased by salaried firefighters;

(xii)

Vehicles owned or leased by salaried emergency medical technicians; and

(xiii)

Vehicles owned by former members of volunteer rescue squads or former members of Volunteer fire departments who have served at least ten years in Isle of Wight County.

In no event shall the fee imposed by the county be greater than the annual or one-year fee imposed by the commonwealth.

In the case of active members of volunteer rescue squads, volunteer fire departments and auxiliary police officers, applications for such licenses shall be accompanied by written evidence, in a form acceptable to the Isle of Wight County Treasurer, of their active membership, and no member shall be issued more than one such license free of charge. (1-4-68, § 3; 1-2-75, § 1; 10-6-77; 9-21-89; 8-16-90, § 3, 12-3-92; 9-21-06; 4-19-07; 9-20-07; 4-16-09; Ord. No. 2013-9-C, 6-20-13; 8-21-04; 9-21-17; 6-18-20.)

(STATE LAW REFERENCE—Authority of the County to grant exceptions to motor vehicle license taxes, Code of Virginia, Sec. 46.2-752.)