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The Department shall develop and implement standardized procedures and fees whereby, upon the written request of the governing body of any county, city, or town, the Department may collect motor vehicle, trailer, and semitrailer license fees, or portions thereof, provided the portions are for the identical period as the state license plate, levied by such county, city, or town. The Department shall make such charge as may be proper to defray the cost of handling such fees, and such monies as may be received shall be used by the Commissioner to defray the expenses of the Department incurred hereunder. All receipts from the local fees collected shall be deposited in a fiduciary account, and any interest that may accrue shall be credited to such account for the benefit of the participating counties, cities, and towns. However, before a registration or certificate of title is issued under the requirements of § 46.2-600 the owner of the motor vehicle, trailer, or semitrailer shall advise the Department of the situs, as provided in subsection A of § 46.2-600 , of the motor vehicle, trailer, or semitrailer. The Department of Motor Vehicles shall not collect the motor vehicle, trailer, or semitrailer license fee of a county, city, or town on motor vehicles or vehicles falling within the provisions of § 46.2-600 . Code 1950, § 46-104.2; 1952, c. 395; 1958, c. 541, § 46.1-111; 1975, c. 533; 1977, c. 388; 1982, c. 160; 1984, c. 47; 1989, c. 727; 2003, c. 46.2-600 ; 2006, c. 46.2-600 .
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