GENERAL ASSEMBLY OF NORTH CAROLINA
1993 SESSION

CHAPTER 456
HOUSE BILL 874

AN ACT TO INCREASE THE MOTOR VEHICLES TAX THAT MAY BE LEVIED BY THE CITY OF DURHAM AND TO ALLOW ALLEGHANY COUNTY TO LEVY A MOTOR VEHICLES TAX.

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 may levy not more than five dollars ($5.00) 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, 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, 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.

─────────────────── 
Dennis A. Wicker
President of the Senate

─────────────────── 
Daniel Blue, Jr.
Speaker of the House of Representatives