DIVISION 2. - TAX LEVY AND RATES

For the calendar year beginning on January 1, 1989 and ending on December 31, 1989, and for each succeeding calendar year up to and including the calendar year beginning on January 1, 1995 and ending on December 31, 1995, there shall be, and hereby is, levied a tax on tangible personal property (except household tangible personal property) and other property segregated to and made subject to taxation by the city except as is otherwise especially taxed or exempt from taxation by the laws of the Commonwealth of Virginia or by ordinance of the City of Newport News, Virginia at the rate of four dollars and twenty-five cents ($4.25) on every one hundred dollars ($100.00) of assessed value thereof.

(b)

For the calendar year beginning on January 1, 1996 and ending on December 31, 1996, and for the calendar year beginning on January 1, 1997, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on tangible personal property (except household tangible personal property) and other property segregated to and made subject to taxation by the city except as is otherwise especially taxed or exempted from taxation by the laws of the Commonwealth of Virginia or by ordinance of the City of Newport News, Virginia at the rate of four dollars and fifteen cents ($4.15) on every one hundred dollars ($100.00) of assessed value thereof.

(c)

For the calendar year beginning on January 1, 2006, and ending on December 31, 2006, and for each and every calendar year thereafter, unless changed, the tax on tangible personal property (except household tangible personal property) and other property segregated to and made subject to taxation by the city except as is otherwise specially taxed or exempted from taxation by the laws of the Commonwealth of Virginia or by ordinance of the City of Newport News, Virginia, shall be at the rate of four dollars and twenty-five cents ($4.25) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(Ord. No. 3885-89; Ord. No. 4725-95, § 1; Ord. No. 6120-05, § 1)

Sec. 40-220.2. - Tax on machinery and tools; levied; amount; idle machinery and tools.

(a)

For the calendar year beginning on January 1, 2000, and ending December 31, 2000, and for the calendar year beginning January 1, 2001 and for each and every calendar year thereafter, unless changed, there shall be levied a tax on machinery and tools used in manufacturing, mining, processing or reprocessing, radio or television broadcasting, dairy, drycleaning or laundry business by any person, firm or corporation in the City of Newport News, Virginia, as follows:

(1)

For the period beginning January 1, 2000, and ending on June 30, 2000, the tax rate shall be three dollars ($3.00) on every one hundred dollars ($100.00) of the assessed value thereof, prorated for the six-month period.

(2)

For the period beginning July 1, 2000, and ending on December 31, 2000, the tax rate shall be three dollars and fifty cents ($3.50) on every one hundred dollars ($100.00) of the assessed value thereof.

(3)

For the calendar year beginning on January 1, 2001, and ending on December 31, 2001, and for each and every calendar year thereafter, unless changed, the tax rate shall be three dollars and fifty cents ($3.50) on every one hundred dollars ($100.00) of the assessed value thereof.

(4)

For the calendar year beginning on January 1, 2008, and ending on December 31, 2008, and for each and every calendar year thereafter, unless changed, the tax rate shall be three dollars and seventy-five cents ($3.75) on every one hundred dollars ($100.00).

(b)

Idle machinery and tools as herein defined are not subject to the tax levied in subsection (a) above, but are taxable by the Commonwealth as capital under Section 58.1-1101 of the Code of Virginia, 1950, as amended.

(1)

"Idle machinery and tools" means machinery and tools that (i)(a) have been discontinued in use continuously for at least one year prior to any tax day or (b) on and after January 1, 2007, and have been specifically identified in writing by the taxpayer to the commissioner of the revenue, on or before April 1 of such year, as machinery and tools that the taxpayer intends to withdraw from service not later than the next succeeding tax day and (ii) are not in use on the tax day and no reasonable prospect exists that such machinery and tools will be returned to use during the tax year.

(2)

In the event that any machinery and tools taken out of use subsequent to January 1, 2007, are returned to use after having been previously identified or previously classified as idle machinery and tools pursuant to clause (i)(b) of subsection (b)(1), the taxpayer shall identify such machinery and tools to the commissioner of the revenue in writing on or before the next return due date without extension, and such machinery and tools shall be subject to tax in accordance with the procedures provided in Section 58.1-3903 of the Code of Virginia, 1950, as amended, in the same manner as if such machinery and tools had been in use on the tax day of the year in which such return to use occurs. Any interest otherwise payable pursuant to applicable law or ordinance shall apply to taxes imposed pursuant to this subsection and paid after the due date, without regard to the fault of the taxpayer or lack thereof. Notwithstanding the provisions of Section 58.1-3903 of the Code of Virginia, 1950, as amended, if the taxpayer has provided timely written notice of return to use in accordance with the provisions of this subsection, no penalty shall be levied with respect to any tax liability arising as a result of the return to use of machinery and tools classified as idle and actually idle prior to such return to use.

(Ord. No. 3885-89; Ord. No. 5459-00; Ord. No. 6369-07, § 1)

Sec. 40-220.3. - Mobile home tax; levied; amount.

For the calendar year beginning on January 1, 2002, and ending on December 31, 2002, and for the calendar year beginning on January 1, 2003, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, as follows:

(1)

For the period beginning on January 1, 2002, and ending on June 30, 2002, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.1-1(38) of the Code of Virginia, 1950, as amended, shall be, at the rate of one dollar and twenty-four cents ($1.24) per year on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(2)

For the period beginning on July 1, 2002, and ending on December 31, 2002, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and twenty-seven cents ($1.27) per year on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(3)

For the calendar year beginning on January 1, 2003, and ending on December 31, 2003, and for each and every calendar year thereafter, unless changed, tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and twenty-seven cents ($1.27) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(4)

For the calendar year beginning on January 1, 2006, and ending on December 31, 2006, and for each and every calendar year thereafter, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and twenty-four cents ($1.24) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(5)

For the calendar year beginning January 1, 2007, and ending December 31, 2007, and for each and every calendar year thereafter, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and twenty cents ($1.20) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(6)

For the calendar year beginning January 1, 2008, and ending December 31, 2008, and for each and every calendar year thereafter, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and ten cents ($1.10) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(7)

For the calendar year beginning January 1, 2009, and ending December 31, 2009, and for each and every calendar year thereafter, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and ten cents ($1.10) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(8)

For the calendar year beginning January 1, 2010, and ending December 31, 2010, and for each and every calendar year thereafter, unless changed, the tax on all vehicles without motive power, used or designed to be used as mobile homes as defined in section 46.2-100 of the Code of Virginia, 1950, as amended, shall be at the rate of one dollar and ten cents ($1.10) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(Ord. No. 3885-89; Ord. No. 4460-93, § 1; Ord. No. 5282-99; Ord. No. 5489-00, § 1; Ord. No. 5784-02, § 1; Ord. No. 6120-05, § 1; Ord. No. 6241-06, § 1; Ord. No. 6360-07, § 1; Ord. No. 6482-08, § 1; Ord. No. 6582-09, § 1)

Note—Ord. No. 6582-09, § 2, provides for an effective date of July 1, 2009.

Sec. 40-220.4. - Tax on aircraft, automobiles and trucks of public service corporations; levied; amount.

(a)

For the calendar year beginning on January 1, 1996 and ending on December 31, 1996, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on all automobiles and trucks of public service corporations in the City of Newport News, and other property segregated to and made subject to taxation by the city except as is otherwise especially taxed or exempted from taxation by the laws of the Commonwealth of Virginia or by ordinance of the City of Newport News, Virginia, at the rate of four dollars and fifteen cents ($4.15) on every one hundred dollars ($100.00) of assessed value thereof.

(b)

For the calendar year beginning on January 1, 2006, and ending on December 31, 2006, and for each and every calendar year thereafter, unless changed, the tax on all automobiles and trucks of public service corporations in the City of Newport News, and other property segregated to and made subject to taxation by the city except as is otherwise specially taxed or exempted from taxation by the laws of the Commonwealth of Virginia or by ordinance of the City of Newport News, Virginia, shall be at the rate of four dollars and twenty-five cents ($4.25) per year on every one hundred dollars ($100.00) of assessed value thereof.

(c)

For the period beginning on July 1, 1999 and ending on December 31, 1999, and for the calendar year beginning on January 1, 2000 and ending on December 31, 2000, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on all aircraft of public service corporations in the City of Newport News, Virginia at the rate of two dollars and ten cents ($2.10) on every one hundred dollars ($100.00) of assessed value thereof.

(Ord. No. 3885-89; Ord. No. 4725-95, § 1; Ord. No. 5325-99, § 1; Ord. No. 6120-05, § 1)

Sec. 40-220.5. - Tax on personal property of public service corporations (except aircraft, automobiles and trucks); levied; amount.

For the calendar year beginning on January 1, 2002, and ending on December 31, 2002, and for the calendar year beginning on January 1,2003, and for each and every calendar year thereafter, unless changed, there shall be and hereby is levied a tax on all taxable tangible personal property of public service corporations, except automobiles and trucks, in the City of Newport News, Virginia, as follows:

(1)

For the period beginning on January 1, 2002, and ending on June 30, 2002, the tax on all taxable tangible personal property of public service corporations, except automobiles and trucks, shall be at the rate of one dollar and twenty-four cents ($1.24) on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(2)

For the period beginning on July 1, 2002, and ending on December 31, 2002, unless changed, the tax on all tangible personal property of public service corporations, except aircraft, automobiles and trucks, shall be at the rate of one dollar and twenty-seven cents ($1.27) on every one hundred dollars ($100.00) of the assessed value thereof, pro-rated for the six-month period.

(3)

For the calendar year beginning on January 1, 2003, and ending on December 31, 2003, and each and every calendar year thereafter, unless changed, by the tax on all taxable tangible personal property of public service corporations, except aircraft, automobiles and trucks, shall be at the rate of one dollar and twenty-seven cents ($1.27) on every one hundred dollars ($100.00) of the assessed value thereof.

(4)

For the calendar year beginning on January 1, 2006, and ending on December 31, 2006, and for each and every calendar year thereafter, unless changed, the tax on all tangible personal property of public service corporations, except aircraft, automobiles and trucks, shall be at the rate of one dollar and twenty-four cents ($1.24) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(5)

For the calendar year beginning January 1, 2007, and ending December 31, 2007, and for each and every calendar year thereafter, unless changed, the tax on all tangible personal property of public service corporations, except aircraft, automobiles and trucks shall be at the rate of one dollar and twenty cents ($1.20) on every one hundred dollars ($100.00) of the assessed value thereof.

(6)

For the calendar year beginning January 1, 2008, and ending December 31, 2008, and for each and every calendar year thereafter, unless changed, the tax on all tangible personal property of public service corporations, except aircraft, automobiles and trucks shall be at the rate of one dollar and ten cents ($1.10) on every one hundred dollars ($100.00) of the assessed value thereof.

(7)

For the calendar year beginning January 1, 2009, and ending December 31, 2009, and for each and every calendar year thereafter, unless changed, the tax on all tangible personal property of public service corporations, except aircraft, automobiles and trucks shall be at the rate of one dollar and ten cents ($1.10) on every one hundred dollars ($100.00) of the assessed value thereof.

(8)

For the calendar year beginning January 1, 2010, and ending December 31, 2010, and for each and every calendar year thereafter, unless changed, the tax on all tangible personal property of public service corporations, except aircraft, automobiles and trucks shall be at the rate of one dollar and ten cents ($1.10) on every one hundred dollars ($100.00) of the assessed value thereof.

(Ord. No. 3885-85; Ord. No. 4460-93, § 1; Ord. No. 5283-99; Ord. No. 5325-99, § 1; Ord. No. 5785-02, § 1; Ord. No. 6120-05, § 1; Ord. No. 6241-06, § 1; Ord. No. 6360-07, § 1; Ord. No. 6482-08, § 1; Ord. No. 6582-09, § 1)

Note—Ord. No. 6582-09, § 2, provides for an effective date of July 1, 2009.

Sec. 40-220.6. - Tax on privately owned pleasure boats and watercraft used for recreational purposes only; levied; amount.

For the calendar year beginning on January 1, 1989, and ending on December 31, 1989, and for the calendar year beginning January 1, 1990, and for the calendar year thereafter, unless changed, there shall be and hereby is, levied a tax on all privately owned pleasure boats and watercraft used for recreational purposes only, in the City of Newport News, Virginia at the rate of one dollar ($1.00) on every one hundred dollars ($100.00) of the assessed value thereof.

(Ord. No. 3885-89)

Sec. 40-220.7. - Tax on boats or watercraft five tons or over; levied; amount; and for the calendar year beginning January 1, 1990.

For the calendar year beginning January 1, 1989 and ending on December 31, 1989, and for the calendar year beginning January 1, 1990, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on all boats or watercraft weighing five (5) tons or over, used for business or pleasure, at the rate of ninety cents ($0.90) on every one hundred dollars ($100.00) of the assessed value thereof.

(Ord. No. 3885-89)

Sec. 40-220.8. - Tax on motor vehicles specially equipped to provide transportation for physically handicapped individuals.

(a)

For the calendar year beginning January 1, 1994, and ending on December 31, 1994, and for each and every calendar year thereafter, unless changed, there shall be and hereby is levied a tax on all motor vehicles that are specially equipped to provide transportation for physically handicapped individuals, at the rate of one dollar ($1.00) on every one hundred dollars ($100.00) of the assessed value thereof.

(b)

When used in this section, the phrase "motor vehicles specially equipped to provide transportation for physically handicapped individuals," shall refer to any motor vehicle adapted with one (1) or more of the following devices:

(1)

Power door operators.

(2)

Hand controls.

(3)

Lifts or ramps for wheelchairs or scooters.

(4)

Special restraints systems for wheelchairs.

(5)

Raised door and roof to allow wheelchair entry.

(6)

Special steering devices, such as, but not limited, to, "tri-pins" or "V grips."

(7)

Driving aids such as, but not limited to, touchpads, low effort power steering, power steering backup, power parking brake or electronic directional signals

(8)

Roll cages.

In addition to the above listed criteria, to qualify as a motor vehicle specially equipped to provide transportation for physically handicapped vehicles, said motor vehicle must be licensed pursuant to § 46.2-731 of the Code of Virginia.

(Ord. No. 4297-91; Ord. No. 4553-93, § 1)

Sec. 40-220.9. - Tax on motor vehicles owned and regularly used by disabled veterans; levied; amount.

(a)

For the calendar year beginning January 1, 1994, and ending December 31, 1994, and for the calendar beginning January 1, 1995, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on not more than one (1) motor vehicle owned and regularly used by any disabled veteran, at the rate of one dollar ($1.00) on every one hundred dollars ($100.00) of the assessed value thereof.

(b)

When used in this section, the phrase "disabled veteran" shall mean any veteran who has either lost, or lost the use of, one (1) or both legs, or an arm or a hand, or who is blind, or who is permanently and totally disabled as certified by the department of veterans' affairs. In order to qualify under this section, the disabled veteran must provide a written statement to the commissioner of revenue from the department of veterans' affairs that the disabled veteran has been so designated or classified by the department of veterans' affairs as to meet the requirements of the section, and that his disability is service connected. For the purpose of this section, a person is blind if he meets the provisions of § 46.2-739 of the Code of Virginia.

(c)

A qualifying disabled veteran may have no more than one (1) motor vehicle assessed pursuant to this section. All other motor vehicles owned by said disabled veteran shall be assessed pursuant to section 40-220.1

(Ord. No. 4337-92; Ord. No. 4563-94)

Sec. 40-220.10. - Tax on privately owned motor homes, camping trailers used for recreational purposes only and privately owned horse trailers; levied; amount.

(a)

For the calendar year beginning on January 1, 2006, and ending on December 31, 2006, and for each and every calendar year thereafter, unless changed, there shall be, and hereby is, levied a tax on privately owned motor homes and camping trailers, used for recreational purposes only, as defined herein and privately owned trailers that are designed and used for the transportation of horses, as follows:

For the calendar year beginning on January 1, 2006, and ending on December 31, 2006, and for each and every calendar year thereafter, unless changed, the tax on privately owned motor homes and camping trailers, as defined herein, and privately owned trailers that are designed and used for the transportation of horses, shall be at the rate of one dollar ($1.00) per year on every one hundred dollars ($100.00) of the assessed value thereof.

(b)

For the purposes of this section, the following definitions shall apply:

Camping trailer means every vehicle, which has collapsible sides and contains sleeping quarters but may or may not contain bathing and cooking facilities and is designed to be drawn by a motor vehicle.

Motor home means every private motor vehicle with normal seating capacity of not more than ten (10) persons, including the driver, designed primarily for use as living quarters for human beings.

(Ord. No. 4471-93, § 1; Ord. No. 5489-00, § 1; Ord. No. 6170-05, § 1)

Sec. 40-220.11. - Tax on aircraft; levied; amount.

For the calendar year beginning on January 1, 1998, and ending on December 31, 1998, and for the calendar year beginning January 1, 1999, and for each and every calendar year thereafter, unless changed, there shall be and hereby is, levied a tax on all aircraft in the City of Newport News, Virginia, at the rate of two dollars and ten cents ($2.10) on every one hundred dollars ($100.00) of the assessed value thereof.

(Ord. No. 5025-97)