GENERAL ASSEMBLY OF NORTH CAROLINA
1993 SESSION
CHAPTER 456
The General Assembly of North Carolina enacts:
Section 1. G.S. 20-97(a) reads as rewritten:
"(a) All taxes levied
under the provisions of this Article are intended as compensatory taxes for the
use and privileges of the public highways of this State, and shall be paid by
the Commissioner to the State Treasurer, to be credited by him to the State
Highway Fund; and no county or municipality shall levy any license or privilege
tax upon any motor vehicle licensed by the State of North Carolina, except that
cities and towns other than the City of Durham may levy not more than
five dollars ($5.00) per year upon any vehicle resident therein, and except
that the City of Durham may levy not more than one dollar ($1.00) per year upon
any vehicle resident therein. Provided, further, that cities and
towns may levy, in addition to the amounts hereinabove provided for, a sum not
to exceed fifteen dollars ($15.00) per year upon each vehicle operated in such
city or town as a taxicab."
Sec. 1.1. G.S. 20-97(a), as rewritten by Section 1 of this act, reads as rewritten:
"(a) All taxes levied
under the provisions of this Article are intended as compensatory taxes for the
use and privileges of the public highways of this State, and shall be paid by
the Commissioner to the State Treasurer, to be credited by him to the State
Highway Fund; and no county or municipality municipality, other than
Alleghany County, shall levy any license or privilege tax upon any motor
vehicle licensed by the State of North Carolina, except that cities and towns
may levy not more than five dollars ($5.00) per year upon any vehicle resident.
resident, and except that Alleghany County may levy not more than ten
dollars ($10.00) per year upon any vehicle resident. Provided,
further, that cities and towns may levy, in addition to the amounts hereinabove
provided for, a sum not to exceed fifteen dollars ($15.00) per year upon each
vehicle operated in such city or town as a taxicab."
Sec. 1.2. Section 1.1 of this act applies to Alleghany County only.
Sec. 2. This act is effective upon ratification.
In the General Assembly read three times and ratified this the 23rd day of July, 1993.
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Dennis A. Wicker
President of the Senate
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Daniel Blue, Jr.
Speaker of the House of Representatives