2019 U.S. Virgin Islands Code
Title 33 - Taxation and Finance
Subtitle 1 - Miscellaneous Internal Revenue Taxes
Part I - Normal Taxes and Surtaxes
Chapter 4 - Highway User's Tax
§ 72. Highway user's tax
Universal Citation:
V.I. Code tit. 33, § 72 (2019)
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- Every person (except a non-profit organization engaged in first responder emergencies related to health or life, a person or firm who or which purchases a motor vehicle to be used as either a taxicab or a bus to be operated under a franchise granted by the Governor of the Virgin Islands or any person who has purchased a new hybrid or fuel efficient vehicle or a person who purchases a motor vehicle, that at the time of such purchase, had been licensed as a taxi cab for more than five years) or firm, before registering a motor vehicle requiring licensing (whether new, used, or licensed prior thereto as a taxicab in the Virgin Islands for the first time, shall pay a highway user's tax on the unladen weight of said vehicle at the rate of sixteen cents per pound, provided, that the minimum highway user's tax for any vehicle shall be $25.00.
- For purposes of determining the vehicle unladen weight as used in this section, the manufacturers' shipping weight as evidenced by an established automotive publication such as, but not restricted to, National Market Report, shall be used. Where such publication does not include the weight of a specific vehicle, a bill of lading, owner's manual or other evidence of the weight may be accepted at the discretion of the Director.
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