[Added 4-4-2017 by Ord.
No. 2017.9]
(a)
Authority. This division is enacted pursuant to 36 M.R.S.A. § 1483-A,
which expressly authorizes such ordinances.
(b)
Excise tax exemption; qualifications. A motor vehicle 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 in this state is hereby
exempted from the annual excise tax imposed pursuant to 36 M.R.S.A.
§ 1482. Only one motor vehicle per qualifying resident shall
be eligible for the exemption.
(c)
Application for exemption.
(1)
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.
(2)
For purpose of this section, "United States Armed Forces" includes
the National Guard and the Reserves of the United States Armed Forces.
(3)
For purpose of this section, "deployed for military service"
has the same meaning as in 26 M.R.S.A. § 814(1)(A).
(4)
For purpose of this section, "motor vehicle" has the same meaning
as in 36 M.R.S.A. § 1481(3) and does not include any snowmobiles
as defined in 12 M.R.S.A. § 13001.
(d)
Effective date; duration. This division shall take effect 30 days
after its adoption by the City Council and shall remain in effect
unless and until it or 36 M.R.S.A. § 1483-A is repealed.
