Wythe County Vehicle License Tax and Exemptions

Section 36-2 of the county code imposes "an annual license tax on every motor vehicle, trailer, semitrailer, tractor truck, motorcycle, and similar vehicle... registered and normally garaged, stored, or parked within the unincorporated areas of the county". The amount "shall be set by the board of supervisors as part of the annual budget process", not to exceed the state amount on vehicles of like class. No per-vehicle figure is published: the county's pages name none and the adopted FY2027 revenue budget books motor license fees only as a $425,000 line (312502), so the amount should be asked of the Treasurer at 276-223-6070. The license year runs January 1 through December 31, no prorating applies, and a replacement vehicle in the same year carries no additional tax (section 36-2(d)). Section 36-2(f) exempts: (1) volunteer fire and rescue vehicles and one vehicle per certified active member; (2) "One vehicle owned or leased and personally used by a disabled veteran or former prisoner of war who qualifies under Code of Virginia, § 46.2-739 or 46.2-746"; (3) government-owned vehicles; and (4) vehicles held for sale and not operated. Subsection (b) of section 36-2 also excepts every vehicle that Title 46.2, chapter 6, article 11 - including the section 46.2-755 bar on fees for disabled-veteran plated vehicles - requires to be exempt.