GENERAL ASSEMBLY OF NORTH CAROLINA

1987 SESSION

 

 

CHAPTER 1066

HOUSE BILL 2281

 

AN ACT TO INCREASE THE MAXIMUM VEHICLE TAX THAT CAN BE LEVIED IN THE CITY OF HENDERSON FROM FIVE DOLLARS TO TEN DOLLARS.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 20-97(a)           reads as rewritten:

"§ 20-97. Taxes compensatory; no additional tax.-(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) ten dollars ($10.00) 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. 2.  This act applies to the City of Henderson only.

Sec. 3.  This act is effective upon ratification.

In the General Assembly read three times and ratified this the 7th day of July, 1988.