GENERAL ASSEMBLY OF NORTH CAROLINA
1993 SESSION
CHAPTER 345
The General Assembly of North Carolina enacts:
Section 1. G.S. 20-97(a), as amended by Chapter 1009 of the 1985 Session Laws and Chapter 209 of the 1991 Session Laws, 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 twenty-five
dollars ($25.00) thirty dollars ($30.00) 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. Provided, further
that any tax levied in excess of twenty dollars ($20.00) per year per vehicle
by the City of Charlotte and any tax levied in excess of five dollars ($5.00)
per year per vehicle by the Town of Matthews shall be dedicated to and may only
be expended only for public mass transit systems and mass transit-related
activities."
Sec. 2. This act applies to the City of Charlotte and the Town of Matthews only.
Sec. 3. This act is effective upon ratification.
In the General Assembly read three times and ratified this the 14th 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