(a) Notwithstanding this chapter, shelter buses shall be taxed at zero cents per pound of the net weight of such vehicle.
(b) For the purposes of this section, the following definition applies unless the context clearly indicates or requires a different meaning.
Shelter Bus. A commercial passenger vehicle that is at least 40 feet in length that:
(1) Has been refitted to be used and is used as a temporary shelter for the homeless;
(2) Is suitable for such use, and complies with all laws, regulations, and standards governing its use as a temporary shelter, including health and safety regulations; and
(3) Complies with, and is used, operated, and maintained in accordance with all applicable laws and rules governing such vehicles.
The owner’s certification as to the foregoing may be deemed acceptable.
(1990 Code, Ch. 41, Art. 17, § 41-17.3) (Added by Ord. 06-17; Am. Ord. 07-11)