[Adopted 11-19-2013 by Ord. No. 2013-08]
This article is enacted pursuant to 36 M.R.S.A. § 1483-A, which expressly authorizes such ordinances.
Within this article, the following terms have the following meanings unless the context indicates otherwise.
DEPLOYED FOR MILITARY SERVICE
The same meaning as in 26 M.R.S.A. § 814(1)(A).
UNITED STATES ARMED FORCES
The National Guard and the Reserves of the United States Armed Forces as well as the regular United States Armed Forces.
VEHICLE
The same meaning as in 36 M.R.S.A. § 1481(5) and does not include any snowmobiles as defined in 12 M.R.S.A. § 13001.
Vehicles owned by a resident of this municipality who is on active duty serving in the United States Armed Forces and who is either permanently stationed at a military or naval post, station or base outside this state or deployed for military service for a period of more than 180 days and who desires to register that resident's vehicle(s) in this state are hereby exempted from the annual excise tax imposed pursuant to 36 M.R.S.A. § 1482.
To apply for this exemption, the resident must present to the municipal excise tax collector certification from the commander of the resident's post, station or base, or from the commander's designated agent, that the resident is permanently stationed at that post, station or base or is deployed for military service for a period of more than 180 days.
This article shall take effect at the expiration of 30 days after adoption and shall remain in effect unless and until it or 36 M.R.S.A. § 1483-A is repealed.