Posts Tagged ‘G.S. 20-97’

Expanded Motor Vehicle License Tax Authority for Municipalities

Monday, November 9th, 2015

A municipality currently is authorized under general law to levy up to a $5.00 licensing tax on any motor vehicle resident in the municipality (motor vehicle license tax). See G.S. 20-97(b). A municipality’s governing board may levy the tax in the unit’s annual budget ordinance. The revenue generated by the tax is unrestricted; it may […]