GENERAL ASSEMBLY OF NORTH CAROLINA
1991 SESSION
CHAPTER 229
AN ACT TO AUTHORIZE THE CITY OF RALEIGH TO LEVY A MOTOR VEHICLE TAX NOT TO EXCEED FIFTEEN DOLLARS.
The General Assembly of North Carolina enacts:
Section 1. G.S. 20-97(a), as amended by Chapter 998 of the 1987 Session Laws (Reg. Sess. 1988), 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 ten
dollars ($10.00) fifteen dollars ($15.00) per year or part thereof
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 Raleigh only.
Sec. 3. This act is effective upon ratification.
In the General Assembly read three times and ratified this the 5th day of June, 1991.
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James C. Gardner
President of the Senate
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Daniel Blue, Jr.
Speaker of the House of Representatives