[Adopted 6-9-2014 by Ord.
No. 6-2014 (Ch. 2, Art. XVIII, of the 1976 Code)]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
This article is enacted pursuant to 36 M.R.S.A. § 1483-A,
which expressly authorizes such ordinances.
A.
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.
B.
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.
C.
For purposes of this section, "United
States Armed Forces" includes the National Guard and the Reserves
of the United States Armed Forces.
D.
For purposes of this section, "deployed
for military service" has the same meaning as in 26 M.R.S.A. § 814(1)(A).
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
E.
For purposes of this section, "vehicle"
has 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.
This article shall take effect on April 1, 2014. Any qualifying
resident may receive reimbursement of excise tax paid on or after
April 1, 2014.
