The local motor vehicle license plate tax authorized under this Article shall not
be applicable to vehicles exempted from the requirements of displaying such license
plates under the provisions of Article 6, Chapter 6, Virginia Code § 46.2-662 et seq., as amended, including any vehicle owned by a member of the armed
forces on active duty. The license plate tax exemption for a member of the armed forces
shall apply whether the vehicle is owned individually by the member of the armed forces
or owned jointly with a non-military spouse. This exemption shall not apply to vehicles
leased by members of the armed forces, and this exemption shall in no way impair the
imposition of personal property taxes as may be applicable under Article 17.1, Section 4-17-11 of the Fairfax County Code. (18-09-4.)