[Ord. of 4-6-2015[1]]
The motor vehicle license tax required under this article shall
be paid to the Town on or before the due date for payment of personal
property taxes each year, or before a motor vehicle, trailer or semitrailer
required to be licensed under this article is operated, kept or used
in the Town. Every person whose duty it is to comply with the provisions
of this article, upon payment of the required tax and upon specific
request, shall be issued as evidence a receipt showing payment of
the applicable license tax.
[1]
Editor's Note: This ordinance superseded former Art. III,
which pertained to Town license and derived from Code 1985, §§ 11-54
— 11-66; Ord. of 1-9-1995; Ord. of 2-6-1995.
[Ord. of 4-6-2015]
Any person who has paid the current license tax required by
this article for any motor vehicle, trailer or semitrailer and who
desires to apply the license tax paid to cover another motor vehicle,
trailer or semitrailer owned by him shall make such request to the
director of finance and/or treasurer and the director of finance and/or
treasurer shall comply with such request if the requestor submits
to the director of finance and/or treasurer a certificate from the
state motor vehicle commissioner or other proper state officer that
the state license and registration certificate of the previously licensed
vehicle have been surrendered.
[Ord. of 4-6-2015]
Any person who has paid the current license tax required by
this article who disposes of the motor vehicle, trailer or semitrailer
for which it was paid and who does not purchase another motor vehicle,
trailer or semitrailer of the same class subject to the license tax
may request a refund for the unused portion of the license tax paid.
The director of finance and/or treasurer shall refund a prorated portion
of the license tax paid in accordance with the provisions in this
section upon proof of payment of the current license tax prior to
its due date and submittal to the director of finance and/or treasurer
of a certificate from the state motor vehicle commissioner or other
proper state officer that the state license and registration certificate
of the previously licensed vehicle have been surrendered. The director
of finance and/or treasurer shall refund to the applicant half the
total cost of the license if application for such refund is made on
or before June 30 of the current license year. The director of finance
and/or treasurer shall refund to the applicant a third of the total
cost when the application therefore is made July 1 to September 30
of the current license year. No refund shall be made when the application
therefore is made on or after October 1 of the current license year.
[Ord. of 4-6-2015]
(a)
Any person failing to obtain a license within the time required by
this article shall pay a penalty fee as authorized by the Town Council
from time to time in addition to the amount of annual license tax
payable.
