160A-213. Motor vehicle taxes.
(a) A city may impose an annual license tax on motor vehicles as permitted by G.S. 20-97.
(b) By ordinance a city may provide that the annual license tax imposed under subsection (a) above may be waived for individuals serving as firemen or as members of emergency medical teams. A city may also provide such individuals with tags or decals with distinctive coloring, or other means, to identify the individual as a fireman or a member of an emergency medical team. (1971, c. 698, s. 1; 1979, c. 442.)
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.