HomeMy WebLinkAbout2012-02-13 12-085 ORDINANCECOUNCIL ACTION
Item No. 12 085
Date: 2-13-12
Item/Subject: ORDINANCE, Establishing Chapter 276, Taxes, Article I, Excise Tax, of
the Code of the City of Bangor
Responsible Department: Finance
Commentary:
State Statute provides that a municipality may adopt an Ordinance that exempts annual excise tax
on motor vehicles registered to active members of the Armed Forces of the United States. The
proposed Ordinance provides that the exemption will be granted to those qualifying active military
Personnel that are deployed at a military naval post, station or base outside of State of Maine for
more than 180 days. In order to obtain the exemption, the individual would need to provide
documentation of deployment, as required by State Law, and will be subject to any and all rules or
policies established by the Maine Bureau of Motor Vehicle or Maine Revenue Services in relation to
motor vehicle registrations or excise tax collection.
The exemption established under this ordinance shall be effective for all qualifying registrations
processed on or after January 1, 2012.
Department Head
Manager's Comments:
This Ordinance was reviewed by the Finance Committee on January 24th and was unanimously
recommended for adoption.
City Manager
Associated Information: Ordinance
Budget Approval:
Finance Director
Legal Approval:
ity Solicitor
Introduced for
Passage
x First Reading
Referral
Assigned to Councilor - Durgin
CITY OF BANGOR
12 085
February 13, 2012
(TITLE,) Ordinance, Establishing Chapter 276, Taxes, Article I, Excise Tax, of the Code of
the City of Bangor
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BANGOR THAT,
The Code of the City of Bangor be amended by adding the following:
CHAPTER 276, TAXES
ARTICLE I, Excise Tax
§ 276-1. Definitions.
DEPLOYED FOR MILITARY SERVICE — As defined by Title 26, Section 814, Subsection 1, Paragraph A
of the Maine Revised Statutes, active military duty with the state military forces, as defined in Title 37-
B, Section 102 of the Maine Revised Statues, or the United Stated Armed Forces, Including the National
Guard and Reserves, whether pursuant to the order of the Governor or the President of the United
States, when the duty assignment is in combat theatre or in an area where armed conflict is taking
place.
§ 276-2. Excise tax exemption.
Pursuant to Title 36, Section 1483-A of the Maine Revised Statutes the City shall exempt from the
annual excise tax imposed pursuant to Title 36, Section 1482 of the Maine Revised Statutes vehicles
owned by a Maine resident who Is on active duty serving In the Armed Forces of the United States as
defined by Title 36, Section 1483-A of the Maine Revised Statutes and who Is permanently stationed at
a military of naval post, station or base outside of State of Maine or who is deployed for military
service for more than 180 days. To apply for the exemption the resident must provide documentation
as required pursuant to Title 36, Section 1483-A of the Maine Revised Statutes to the tax collector or
their designee and comply with any policies or rules imposed by the Maine Bureau of Motor Vehicles or
Maine Revenue Services in relation to registration procedures or the collection of excise tax.
The exemption shall take effect for all qualifying registrations processed on or after January 1, 2012.
IN CITY COUNCIL
February 13, 2012.
First Reading
INTERIUM CYTY CLERK -
IN CITY COUNCIL
February 27, 2012
MOTION MADE AND SECONDED FOR
PASSAGE VOTE: 9 - 0
COUNCILORS VOTING YES: BALDACCI,
GALLANT, GRATWICK, LONGO, HAWES,
SPRAGUE, WESTON, BLANCHETTE & DURGIN
COUNCILORS VOTING NO: NONE
PASSED
C; PNTERIM CIT CL RK
# 12-085
('KYLE,) ESTABLISHING CHAPTER 276, TAXES, ARTICLE I,
EXCISE TAX, OF THE CODE OF THE CITY OF BANGOR
(FIRST READING)
Assigned to Councilor