The City of Alexandria is Violating Virginia Law
and
It's Own City Code!

by attempting to collect a back-door Commuter Tax

ATTENTION:
If your car is registered in a locality not requiring that a City/County Tax Windshield Decal be displayed, and you ever bring that car into the City of Alexandria, even overnight, this may apply to you!
Back to the JumpGate
Home Page

By requiring Personal Property Tax (PPT) returns and City Tax Decals for vehicles primarily garaged in another jurisdiction, Alexandria is in direct violation of the Code of Virginia, § 46.2-755

§ 46.2-755. Limitations on imposition of motor vehicle license taxes and fees.

A. No county, city, or town shall impose any motor vehicle license tax or fee on any motor vehicle, trailer, or semitrailer when:

1. A similar tax or fee is imposed by the county, city, or town wherein the vehicle is normally garaged, stored or parked;


Latest Developments

10/02/2008: Received a reply and a 'sort-of' resolution for my specific vehicle. See: The Response that's Not a Resolution Here

09/30/2008: (1045 hrs) The three business days have passed with no reply from Finance. I followed up with an E-Mail to Elaine Scott at Citizen Assistance and am awaiting a reply.

09/24/2008: A copy of this Web Page and a summary were sent to Alexandria Citizen Assistance. In their reply they advised that my query had been forwarded to the City Finance Department for a reply within three business days.

09/12/2008: According to the Office of the Commissioner of Revenue for Stafford County, the Alexandria City Attormey's office refused to back down on the car registration and decal requirement. The city is adamant about collecting their illegal commuter tax. My next step is to escalate it to the Attorney General's Office for an opinion. The matter is also to be brought to the attention of Bill Howell (Delegate - 28th District/Speaker of the House) by The County of Stafford.

09/11/2008: Virginia DMV does not want to get involved. (I wonder if they'll get involved when Alexandria asks them to pull my tags because of my illegally issued tickets?)


Background

9 August, 2008

The City of Alexandria is attempting to extort money from persons who drive vehicles legally garaged, registered and taxed in other jurisdictions when they do not display a Window Decal.

According to the City of Alexandria ...

All vehicles parked, stored or garaged in the City must display a City/County Personal property Tax decal from either Alexandria or the jurisdiction in which the vehicle is taxed and registered. There are no exceptions, even if the jurisdiction in which the vehicle is legitimately garaged and legally registered does not issue Window Decals.

Dear Mr. __________,

This is in response to your email dated August 15, 2008, concerning your vehicle being garaged and taxed at another residence.

In your email, you stated that your vehicle is primarily garaged in Stafford County and your taxes are being paid in Stafford County but occasionally you haul items in the vehicle and the vehicle is in Alexandria for 3 to 4 days in a month.

In order to eliminate parking tickets for not displaying a City decal, you will have to register the vehicle with the City of Alexandria and purchase a decal for $33.00. Upon registering your vehicle, please provide a copy of your paid receipt from Stafford County in order to have the taxes waived with the City of Alexandria. Yearly you will receive your tax bill with the decal attached and must provide you paid receipt from Stafford County to have the Alexandria taxes waived.

Thank you for your correspondence and feel free to contact me directly if you have any further questions.
_____________________________
Martina Massicott, Supervisor, Personal Property Tax
City of Alexandria, Revenue Division
301 King Street, Room 1410
Alexandria, VA 22314
Phone: (703) 838-4560
Fax: (703) 706-3996
e-mail: martina.massicott@alexandriava.gov

E-Mail from the City telling me I will keep getting tickets until I pay a City Tax Registration fee, in [apparent] violation of the Code of Virginia.

NOTE: It is also impossible to provide a paid receipt because Stafford County doesn't send out their tax bills until December. I was told the only way around this would be pay the Alexandria City Taxes when the bill is due in October, and request that they be waived in Stafford County. Stafford County will [understandably] not do this as long as I intend to keep the vehicle garaged there.

If your vehicle's jurisdiction doesn't issue decals you cannot bring it into the City until you register for the Alexandria City Personal Property Tax and pay a City Tax Registration fee of $33.00 to obtain an Alexandria City Window Decal.

According to the above letter from the City, this applies even if you bring the vehicle into the City for a few days a month. (Unless you don't mind accumulating $40.00 tickets, having the tags pulled by the DMV or having your vehicle booted.)

As more jurisdictions phase out their requirement for Personal Property Tax Decals, it looks as if the City is attempting to impose a 'back-door' commuter tax.

In any case, the Code of Virginia is clear. (See Above)

NOTE: Once you get a ticket for not displaying a Personal Property Tax Decal, you are not allowed to pay it until you present proof that you have purchased a Personal Property Tax Decal from your vehicle's locality. This is impossible when that locality doesn't require or issue them.

The only way to pay the ticket is to register the vehicle for Alexandria personal property Tax and Pay a Local Registration Fee to get a Decal. This applies even if it is currently registered and taxed elsewhere and is 100% legal in the jurisdiction in which it has situs.

I bring this to your attention because I have a primary residence in Alexadria, and a second residence [fixer-upper] in Stafford County. I bought a truck to keep garaged at that location. It is registerd with Stafford County and with the DMV at the Stafford County address. It is parked there 80-90% of the time.

Alexandria is attempting to force me to register that vehicle for Alexandria Personal Property Tax, pay a $33.00 City Tax Registration Fee and permanently display an Alexandria City Decal in order to bring the truck into the city, even for a few days, or they will continue to issue me $40.00 tickets.

According to their interpretation of their website, even out-of-state visitors, who may only be here for a few days must register for City PPTax.

Personal Property Taxes: All motor vehicles parked, stored or garaged (having situs) in the City of Alexandria, including vehicles with out-of-state plates, must be registered for the City's annual personal property tax. All motor vehicles, such as trailers, registered to a City address with the Virginia Department of Motor Vehicles must also be registered with the City. Personal property taxes are assessed based on the calendar year or any portion of the year during which a vehicle is liable for the tax. Annual personal property tax bills (including both the City decal and residential parking permit fees) are mailed in August with a due date of October 5. (“Motor vehicles” include all automobiles, trucks, taxicabs, motor vehicles with specially designed equipment for disabled persons, motorcycles, boats, trailers, campers, and other recreational vehicles.)
Emphasis Mine

From the Alexandria City Website - as of 09-12-08

IF YOU GET A TICKET: You may apply for ajudication in person, by mail, or via the City Website. They will send you a notice of ajudication in the mail, but it will most likely not be mailed until the day additional fines are added. In the interim, you will have an "outstanding parking ticket" on your record, plus it's a time-consuming and costly (for both sides) process.

I applied for ajudication and received the following letter issued the day after the ticket was to have incurred additional fines. The "evidence" I sent them was a copy of the registration showing the same information that was available to the officer who wrote the ticket.

The City is Not Even in Compliance With Its Own Code!
================ Alexandria City Code ============

 

Sec. 3-2-321 License required; license tax levied and billed.
A license is required each year for every motor vehicle, trailer and semitrailer which is normally garaged, stored or parked within the city, and a license tax is imposed each year on every such motor vehicle, trailer and semitrailer for the period from October 5 to the following October 4. Such license tax shall be at the rate set forth in sections 3-2-327 through 3-2-331, and shall be for the purpose of providing revenue for the general fund of the city except such portions thereof as are required by section 46.2-753 of the Code of Virginia (1950), as amended, to be allocated to the Northern Virginia Transportation Commission. Nothing in this section shall be construed as imposing a license tax on any vehicle not required to be licensed by section 46.2-663 et seq., Code of Virginia (1950), as amended, or any vehicle exempted by section 46.2-755, Code of Virginia (1950), as amended, or any vehicle exempted by the Soldiers' and Sailors' Civil Relief Act, 50 U.S.C. App. section 501 et seq. The license tax imposed herein will be billed to taxpayers at the same time as the personal property tax on motor vehicles, imposed pursuant to section 3-2-221 et seq. of this code, and the two taxes will be imposed in a single combined bill. If any portion of the combined bill is not paid timely, late payment penalty and interest charges shall apply to the balance. (Code 1963, Sec. 22-234; Ord. No. 3871, 6/15/96, Sec. 4)

 

This vehicle is not normally garaged in Alexandria, therefore is not subject to a City License or a City Tax Per Their Own Code!.

When they claim it's a 'Decal Fee', and not a City License Tax ...

 

Sec. 3-2-323 Application for and issuance of license; when tax payable.
(a) Application for the license prescribed by this article shall be made each year not later than October 5 on forms prepared by the director. The license tax covered by section 3-2-321 of this code shall be due and payable to the director not later than October 5 of each license tax year. Upon payment of the license tax, the director of finance shall issue to the applicant an appropriate license plate or license windshield tag for such vehicle; except that decals made of reflective, waterproof material shall be issued for motorcycles, trailers and semitrailers; provided, however, that the director may issue to an applicant, whose prior year license tax and personal property tax have been paid on all vehicles owned by such applicant and subject to such license tax and personal property tax in the city, the appropriate license plate or license windshield tag, and bill the applicant for the current year license tax. The license plate, tag or decal shall remain valid until November 15 of the following calendar year.

 

The decal is 'issued' when you pay the License Tax - But the City's own code says the vehicle is not subject to a license tax, therefore, no decal need be issued.

Without a decal, the police don't know if it's legally registered in it's home jurisdiction.

It's shown on the Registration Details

WRONG

The registered jurisdiction is on the registration and is available to the officer writing the ticket when they call in the tag.

If they are not calling in tags when they write a ticket, they're not doing their job.

The registration clearly shows that the vehicle is registered in Stafford County.
The response that is not a resolution.

Received: 02 October 2008:
NOTE:The footnotes and references in RED are mine.

Mr. ________________,

Your email to Rose Boyd, Director of Citizen Assistance, dated September 24, 2008, concerning the regulations affecting the City decal has been forwarded to me for response. Please accept my apologies for any misunderstanding and for the delay while staff researched this matter.

Our records show that upon being informed that you were ticketed for failure to display a City decal, staff contacted Stafford County on your behalf to confirm that you are being taxed there(1) and that having a City windshield decal would not interfere with your ability to use Stafford County facilities.(2) For your convenience, we then offered you the option of purchasing a decal to avoid being cited by the City's Parking Enforcement Unit in the future.(3) This was only an option. Only vehicles parked, stored or garaged(4)in the City or registered to a City address with the Virginia Department of Motor Vehicles but not parked, stored or garaged in another jurisdiction must have a windshield decal. You may choose not to purchase a decal.

However,(5) please note that Parking Enforcement staff regularly patrols to track vehicles parked overnight in the City. We will inform Parking Enforcement that your vehicle is registered in Stafford County.(6)

I hope I have addressed all of your concerns. If you have any further questions, please feel free to contact me at Debbie.Kidd@alexandriava.gov or 703.838.6437.

Sincerely,

Debbie Kidd, Chief
eg________________________________
Debbie Kidd, Division Chief, Revenue
City of Alexandria Department of Finance
301 King Street - Room 1700
Alexandria, VA 22314

1) It was not necessary for them to call anyone. The location in which the vehicle is taxed and registered is printed on the registration and is available to the ticketing officer.

2) Quite the contrary. Stafford County assured me that drivers of vehicles with Alexandria [or other out-of-county] Decals will be stopped and asked for additional identification prior to being admitted to the Stafford County landfill and many of the local parks and recreational facilities. Stafford County law enforcement would be more likely to ticket a vehicle normally parked there when it is clearly registered in Alexandria. [ as evidenced by the decal ] Lack of a decal leaves the registration status in limbo for an officer until the tag is called in. On the other hand, presence of a current decal from another jurisdiction, is prima facie evidence that the vehicle is not registered in Stafford County.

3) Actually, I was 'offered' the option to either register my vehicle in Alexandria and purchase a decal, or continue receiving $40 tickets that I would have to have ajudicated. This at no small cost in time to myself, and in taxpayer money to the City.

4) The words " vehicles parked, stored or garaged" are taken right off of the city's Website. If you check the City Code, however (Above) its says; "which is normally garaged, stored or parked within the city." One word -- normally -- makes a huge difference in the meaning of the code.

5) All seemed to be going fairly well until the "however" word got dropped. What they are saying is you may choose not to buy a decal, HOWEVER, if you do, you'll be getting tickets! To me, that's not a choice, it's extortion. It's a lot like, "you may choose not to pay Guido his protection money, but if you choose not to, you'll be punished."

6) For the umteenth time, see item 1 above! The local registration location is on the State registration AND available to the officer when they call in the tag. (If an officer writes a ticket without calling in for wants, warrants, etc., they are not doing their job.)

What about other people from Stafford County [and other no-decal jurisdictions] who may want or need to 'overnight' their vehicles in the city while visiting?


Related Attorney General's Opinion and References Regarding the 'situs' of a vehicle.

Note: These opinions do not directly address this specific situation. They do, however, provide clear definitions and references to applicable code.

Opinion Number: 04141997 - Topics: Basis of Tax; Local Power to Tax

Opinion Number: 03021995 - Topics: Local Taxes Discussion; Property Subject to Tax


Previous Page Top of the Page Home Page

 

Copyright ©2008 by T.S. Eggleston
Updated: October 6, 2008