Section 55-4-140 - Exemption for member of volunteer fire department or volunteer local rescue squad(a) Any owner or lessee of a motor vehicle who is a resident of this state, is an active member of a volunteer fire department, and has at least one (1) year of service shall be exempt, at the time of renewal, from the regular registration fee imposed pursuant to § 55-4-111, for only one (1) vehicle owned or used by the firefighter, upon the certification or sworn statement from the chief of the fire department to which the person is attached confirming the applicant is an active volunteer member, and upon compliance with state motor vehicle registration and licensing laws. In addition to the exemption provided by this subsection (a), the legislative body of a county is authorized to waive the motor vehicle tax for motor vehicles receiving an exemption under this subsection (a) from the registration fee if the waiver is approved in the same manner as the adoption of the motor vehicle tax under § 5-8-102.(b) Any owner or lessee of a motor vehicle who is a resident of this state, is an active member of a volunteer local rescue squad, and has at least one (1) year of service shall be exempt, at the time of renewal, from the regular registration fee imposed pursuant to § 55-4-111, for only one (1) vehicle owned or used by the member, upon certification or sworn statement from the captain of the local rescue squad to which the person is attached confirming the applicant is an active volunteer member, and upon compliance with state motor vehicle registration and licensing laws. In addition to the exemption provided by this subsection (b), the legislative body of a county is authorized to waive the motor vehicle tax for motor vehicles receiving an exemption under this subsection (b) from the registration fee if the waiver is approved in the same manner as the adoption of the motor vehicle tax under § 5-8-102.