GENERAL ASSEMBLY OF NORTH CAROLINA
1991 SESSION
CHAPTER 209
The General Assembly of North Carolina enacts:
Section 1. G.S. 20-97(a) as amended by Chapter 1009 of the 1985 Session Laws (Regular Session 1986) 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
dollars ($20.00) twenty-five dollars ($25.00) 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 for public transit systems and transit-related activities."
Sec. 2. This act shall apply 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 4th 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