GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1993

H	1 

HOUSE BILL 1196

Short Title:  Raise Municipal Taxi Tax.	(Public)
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Sponsors: Representative Moore.
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Referred to:  Transportation.
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April 27, 1993

A BILL TO BE ENTITLED
AN ACT TO INCREASE THE MAXIMUM TAX THAT MUNICIPALITIES MAY LEVY ON TAXICABS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 20-97 reads as rewritten:
"§ 20-97. Local motor vehicle taxes; taxes compensatory; no additional tax; appropriation.
(a)	Local Taxes. – No county may levy a license or privilege tax upon any motor vehicle licensed by the State or upon any franchise motor vehicle carrier taxed under this Article.  No municipality may levy a license or privilege tax upon any motor vehicle licensed by the State or upon any franchise motor vehicle carrier taxed under this Article, except as provided in this subsection.
A municipality may levy an annual tax on vehicles resident in the municipality and an additional annual tax on vehicles operated in the municipality as taxicabs.  A tax on vehicles resident in the City of Durham may not exceed one dollar ($1.00) a year.  A tax on vehicles resident in any other municipality may not exceed five dollars ($5.00) a year.  A tax on taxicabs operated in a municipality may not exceed one hundred dollars ($100.00) a year in addition to the tax on resident vehicles.
(a1)	to (a5). Repealed by Session Laws 1983, c. 188, s. 2, effective April 18, 1983.
(b)	Taxes Compensatory; No Additional Tax on Carriers. – All taxes levied under this Article are intended as compensatory taxes for the use and privileges of the public highways of this State.  These taxes shall be paid by the Commissioner to the State Treasurer, to be credited to the Highway Fund.  No additional franchise tax, license tax, or other fee shall be imposed by the State against any franchise motor vehicle carrier taxed under this Article.
(c)	Appropriation. – In addition to the appropriation carried in the appropriations act there shall be appropriated to the Motor Vehicle Division the additional sum of fifteen thousand dollars ($15,000) from the State highway fund: Provided, that such additional sum shall be made available only in the event that the regular appropriation is insufficient and it shall be determined by the Director of the Budget that such additional amount is necessary to carry out the provisions of this Article."
Sec. 2.  This act becomes effective July 1, 1993.