§ 160A-213. Motor vehicle taxes. - North Carolina Statutes

§ 160A‑213.  Motorvehicle taxes.

(a)        A city may impose an annual license tax on motor vehicles aspermitted by G.S. 20‑97.

(b)        By ordinance a city may provide that the annual license taximposed under subsection (a) above may be waived for individuals serving asfiremen or as members of emergency medical teams. A city may also provide suchindividuals with tags or decals with distinctive coloring, or other means, toidentify the individual as a fireman or a member of an emergency medical team. (1971, c. 698, s. 1; 1979, c. 442.)