§ 12-205. Refund of tax.  


Latest version.
  • (a)

    The owner of any motor vehicle, trailer or semitrailer for which a license has been obtained under the provisions of this article, may apply for and be entitled to a refund in accordance with the terms and schedule set out in this subsection. Upon the filing of a statement that such motor vehicle will no longer be used by the owner, or that such motor vehicle will no longer be normally garaged, stored, or parked in the town, and upon presentation of the paid receipt for the license, the owner of such property may apply for and be entitled to a refund in accordance with the following schedule:

    Date of Refund Application Amount of License Tax
    to be Refunded
    (Percentage)
    Transition Period:
       June 15 through September 15 83
       September 16 through December 15 67
       December 16 through March 15 50
       March 16 through June 15 33
       June 16 through September 15 17
       September 16 through December 31 No refund available
    After Transition Period:
       January 15 through March 15 75
       March 16 through June 15 50
       June 15 through September 15 25
       September 16 through December 31 No refund available

     

    (b)

    A refund check for a person entitled to a refund under this section shall be mailed to the applicant within two (2) weeks of the date of application.

    (c)

    No refund shall be made under this section for any license tax between September 16, 2009 and December 31, 2009 during the transition period and, after the transition period, between the dates of September 16 through December 31 of each calendar year.

    (Ord. No. 1442, § 1, 3-13-07; Ord. No. 1489(Amd.), § 1, 4-8-08)

(Ord. No. 1442, § 1, 3-13-07; Ord. No. 1489(Amd.), § 1, 4-8-08)