§ 4-17.3-3. Assessment and collection of local motor vehicle license plate tax.

(a)

The tax authorized under this Article 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 Article 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 Fairfax County and in which the vehicle does not otherwise display required Virginia license plates in accordance with Title 46.2 of the Virginia 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.

(b)

No penalty for late filing or penalty for late payment as authorized under Article 17.1, Chapter 4, of the Fairfax County Code shall be applicable to the local motor vehicle license plate tax authorized under Article 17.3 herein. Interest however, as provided by Article 17.1, shall accrue on delinquent payments beyond the due date. (18-09-4.)