This article is enacted pursuant to 36 M.R.S.A. § 1483-A, which expressly authorizes such ordinances.
[Adopted 6-17-2014]
Vehicles owned by a resident of the Town of Gorham 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.
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.
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).
Has the same meaning as in 36 M.R.S.A. § 1481(5).
This article shall take effect January 1, 2014, and shall remain in effect unless and until it or 36 M.R.S.A. § 1483-A is repealed.