§ 160A-213. Motor vehicle taxes.
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§ 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.)