Facebook

Active Duty Military Personnel Vehicle Excise Tax Exemption Ordinance

TOWN OF HOPE
ACTIVE DUTY MILITARY PERSONNEL
VEHICLE EXCISE TAX EXEMPTION ORDINANCE
 
 
Section 1. Authority.
This ordinance is enacted pursuant to 36 M.R.S.A. § 1483-A, which expressly authorizes such ordinances. Section
 
2. Excise tax exemption; qualifications.
One vehicle owned by a resident of the Town of Hope 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 of the State of Maine or deployed for military service for a period of more than 180 days and who desires to register that resident’s vehicle in the State of Maine is hereby exempted from the annual excise tax imposed pursuant to 36 M.R.S.A. § 1482.
To qualify for this exemption, each year, 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.
For purposes of this section, “United State Armed Forces” includes the National Guard and the Reserves of the United States Armed Forces.
For purposes of this section, “deployed for military service” has the same meaning as in 26 M.R.S.A. § 814(1)(A). For purposes of this section, “vehicle” has the same meaning as in 36 M.R.S.A. § 1481(5).
 
Section 3. Effective date; duration.
This ordinance 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legislative body unless otherwise provided and shall remain in effect unless and until it or 36 M.R.S.A. § 1483-A is repealed.
 
Enacted on June 13, 2019
Official Website of Hope, Maine