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