[HISTORY: Adopted by the City Council of the City of Sanford
as indicated in article histories. Amendments noted where applicable.]
[Adopted 12-20-2016 by Order No. 16-159.08]
This article is enacted pursuant to 36 M.R.S.A. § 1483-A,
which expressly authorizes such ordinances.
Vehicles owned by a resident of this municipality who is on
active duty serving in the United State 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 a period of more than 180
days.
As used in this article, the following terms shall have the
meanings indicated:
Has the same meaning as in 26 M.R.S.A. § 814(1)(A).
Includes the National Guard and the Reserves of the United
States Armed Forces.
Has the same meaning as in 36 M.R.S.A. § 1481(5)
and does not include snowmobiles as defined in 12 M.R.S.A. § 13001.
This article shall take effect immediately upon enactment by
the municipal legislative body unless otherwise provided and shall
remain in effect unless and until it or 36 M.R.S.A. § 1483-A
is repealed.
