GENERAL ASSEMBLY OF NORTH CAROLINA
1989 SESSION

CHAPTER 1016
HOUSE BILL 2081

AN ACT TO INCREASE THE MAXIMUM VEHICLE TAX THAT CAN BE LEVIED IN THE CITY OF GASTONIA FROM FIVE DOLLARS TO FIFTEEN 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 fifteen dollars ($15.00) 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 Gastonia only.
Sec. 3.  This act shall become effective July 1, 1990.
In the General Assembly read three times and ratified this the 26th day of July, 1990.