GENERAL ASSEMBLY OF NORTH CAROLINA
1987 SESSION
CHAPTER 610
AN ACT TO PERMIT THE CITY OF OXFORD AND THE TOWN OF CREEDMOOR TO COLLECT A MOTOR VEHICLE TAX OF NOT MORE THAN TEN DOLLARS.
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 other than the City of Durham may levy not more than five
dollars ($5.00) ten dollars ($10.00) 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."
Sec. 2. This act applies to the City of Oxford and the Town of Creedmoor only.
Sec. 3. This act is effective upon ratification.
In the General Assembly read three times and ratified this the 13th day of July, 1987.