[Adopted 6-29-2004 (Ch. XXXIV, Art. 4, of the 1975 Code)]
It is hereby found that the reporting of motor vehicle tax delinquencies to the Department of Motor Vehicles and the reporting thereafter of payments on account thereof to the Department of Motor Vehicles, all pursuant to C.G.S. § 14-33, carry an administrative cost to the Town reasonably estimated at $5 for each such delinquency, which cost is found to be a cost of collection of the motor vehicle taxes due.
Pursuant to C.G.S. § 12-166, the Tax Collector shall receive from each taxpayer whose motor vehicle taxes were delinquent and whose delinquency was reported to the Commissioner of Motor Vehicles pursuant to C.G.S. § 14-33, in addition to the delinquent taxes and all interest thereon, a fee of $5 for each such reported delinquency.