§ 35.52  MOTOR VEHICLE TAX.
   (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 VILLAGE. Includes the extraterritorial zoning jurisdiction of the village.
      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 Board of Trustees 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 village 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 village 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 village and does not own and operate a motor vehicle within the limits of the village; or
      (3)   An individual is a full-time student attending a postsecondary institution within the limits of the village 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 village.
   (E)   The fee shall be paid to the County Treasurer of the county in which the village is located when the registration fees as provided in the Motor Vehicle Registration Act are paid. These fees shall be credited by the County Treasurer to the Road Fund of the village.
(Neb. RS 18-1214)  (1996 Code, § 1-823)
Statutory reference:
   Motor Vehicle Registration Act, see Neb. RS 60-301