160A-212. Animal taxes.
A city shall have power to levy an annual license tax on the privilege of keeping any domestic animal, including dogs and cats, within the city. This section shall not limit the city's authority to enact ordinances under G.S. 160A-186. (R.C., c. 111, s. 13; 1862, c. 51; Code, s. 3800; Rev., s. 2924; C.S., s. 2677; 1949, c. 933; 1971, c. 698, s. 1.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 160A - Cities and Towns
§ 160A-206 - General power to impose taxes.
§ 160A-207 - Remedies for collecting taxes.
§ 160A-208 - Continuing taxes.
§ 160A-208.1 - Disclosure of certain information prohibited.
§ 160A-213 - Motor vehicle taxes.
§ 160A-214.1 - Uniform provisions for local meals taxes.
§ 160A-215 - Uniform provisions for room occupancy taxes.
§ 160A-215.1 - Gross receipts tax on short-term leases or rentals.
§ 160A-215.2 - Heavy equipment gross receipts tax in lieu of property tax.