Va. Code § 46.2-1182.1
Beginning July 1, 1994, in addition to any other fees imposed, at the time of registration by the Department of Motor Vehicles, the owner of any motor vehicle subject to registration in Virginia and subject to the program provided for in this article by virtue of the locality in which it is registered shall pay two dollars per year.
Beginning July 1, 1995, or later if required by regulation of the Board, owners of motor vehicles which are subject to the program by virtue of the location of their base of operation or the location where they are primarily operated shall remit a fee of two dollars per vehicle per year to the Department of Environmental Quality. Payment shall be made according to procedures and on a schedule prescribed by the Department of Environmental Quality. State and local governmental units and agencies shall be exempt from the payment of fees under this subsection.
Va. Code § 46.2-1182.1