A BILL TO BE ENTITLED
AN ACT to exclude trailers from the municipal vehicle tax levied by the Town of Kenansville.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 20‑97(b1) reads as rewritten:
"(b1)	Municipal Vehicle Tax. – A city or town may levy an annual municipal vehicle tax upon any vehicle resident in the city or town. The aggregate annual municipal vehicle tax levied, including any annual municipal vehicle tax authorized by local legislation, may not exceed thirty dollars ($30.00) per vehicle. For purposes of this subsection, the term "motor vehicle" shall not include trailers, as defined in G.S. 20‑4.01(31). A city or town may use the net proceeds from the municipal vehicle tax as follows:
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SECTION 2.  This act applies to the Town of Kenansville only.
SECTION 3.  This act is effective when it becomes law.