GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	1 

HOUSE BILL 291

Short Title:  Charlotte MV Tax Upped.	(Local)
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Sponsors: Representatives Grimmer; Barnhill, Easterling, Foster, and McLaughlin.
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Referred to:  Finance.

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March 21, 1991

A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE THE CITY OF CHARLOTTE TO LEVY A MOTOR VEHICLE TAX NOT TO EXCEED TWENTY-FIVE DOLLARS.
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-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 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 only.
Sec. 3.  This act is effective upon ratification.