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• (b) Motor vehicles owned by such businesses that are registered with the Division of Motor Vehicles shall be taxed under section 10-18.1 as tangible personal property. All other vehicles owned by such businesses shall be taxed as machinery and tools under this section. Sec. 10-18.3. Tax date; situs. (a) All tangible personal property, machinery and tools subiect to city taxation shall be returned for taxation and assessed as of January 1 of each year, and the status of all such taxpayers fixed as of that date. (b) Tangible personal property, and machinery and tools shall be taxable by the city in any year if they are physically present within the corporate limits as of January 1, or, in the case of motor vehicles travel trailers boats and aircraft if they are normally garaged, parked or kept in the city as of such date. In the event it cannot be determined where a vehicle, trailer, boat or aircraft is normally parked, garaged or kept, the situs for taxation shall be the domicile of the owner. The provisions of section 58.1-3511 of the Code of Virginia shall apply to personal property of persons domiciled in other Jurisdictions. • Sec. 10-18.4. Filing of returns; forms; due date. (a) On or before January 31, 1986 and each tax year thereafter, every owner of tangible personal property on machinery and tools subject to taxation shall file with the commissioner of the revenue, on forms prescribed by the commissioner, an itemized list of such property with such descriptions, valuations and cost figures as the form shall require. The commissioner shall mail forms to all persons believed to own such property in the city, prior to January 1. Lessees of taxable property shall file returns listina the name and address of the owner. (b) Notwithstanding the foregoing, the commissioner of the revenue and the city treasurer may approve a combined form for the return of personal property and machinery and tools and the registration and purchase of decals for motor vehicles garaged or parked in the city. Presentation (in person or by mail) of such combined form, when properly completed and signed, to the treasurer at the time of purchase of the city decal shall be deemed to constitute filing of the personal property tax return with the commissioner. Sec. 10-18.5. Penalties for failure to file; waivers and extensions. • (a) Any owner of taxable property failing to file a return by the due date shall be subject to a civil penalty of ten percent of the amount of tax assessable on such property or ten 10