(A) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
LIMITS OF THE MUNICIPALITY. Includes the extraterritorial zoning jurisdiction of the municipality.
PERSON. Includes bodies corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, cooperatives and associations. PERSON does not include any federal, state or local government or any political subdivision thereof.
(B) Except as otherwise provided in division (D) below, the governing body of the municipality shall have power to require any individual whose primary residence or person who owns a place of business which is within the limits of the municipality and that owns and operates a motor vehicle within such limits to pay an annual motor vehicle fee and to require the payment of such fee upon the change of ownership of such vehicle. All such fees which may be provided for under this section shall be used exclusively for constructing, repairing, maintaining or improving streets, roads, alleys, public ways or parts thereof or for the amortization of bonded indebtedness when created for such purposes.
(C) No motor vehicle fee shall be required under this section if:
(1) A vehicle is used or stored but temporarily in the municipality for a period of six months or less in a 12-month period;
(2) An individual does not have a primary residence or a person does not own a place of business within the limits of the municipality and does not own and operate a motor vehicle within the limits of the municipality; or
(3) An individual is a full-time student attending a post-secondary institution within the limits of the municipality and the motor vehicle’s situs under the Motor Vehicle Certificate of Title Act is different from the place at which he or she is attending such institution.
(D) After December 31, 2012, no motor vehicle fee shall be required of any individual whose primary residence is or person who owns a place of business within the extraterritorial zoning jurisdiction of the municipality.
(E) Until the implementation date designated by the Director of Motor Vehicles under Neb. RS 23-186, the fee shall be paid to the designated county official of the county in which the municipality is located when the registration fees as provided in the Motor Vehicle Registration Act are paid.
(1) These fees shall be remitted to the County Treasurer for credit to the Road Fund of the municipality.
(2) On and after the implementation date designated under Neb. RS 23-186, the fee shall be paid to the County Treasurer for credit to such Road Fund.
(1997 Code, § 1-823) (Ord. 2-88, passed 9-13-1988; Ord. 3-89, passed 11-14-1989; Ord. 12-12, passed 2-14-2012)
Statutory reference:
Related provisions, see Neb. RS 18-1214