Bill Summary for H 309 (2013-2014)
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Summary date:
Mar 13 2013
Bill Information:
View NCGA Bill Details | 2013-2014 Session |
A BILL TO BE ENTITLED AN ACT TO AUTHORIZE THE CITY OF HIGH POINT TO LEVY A MOTOR VEHICLE PRIVILEGE TAX OF UP TO TWENTY DOLLARS FOR EACH RESIDENT VEHICLE LOCATED IN THE CITY.Intro. by Brandon.
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Bill summary
Amends GS 20-97(b) as it applies to High Point, as the title indicates. Also requires that the proceeds from the taxes derived from any levy above $15 and up to $20 is to be used only for transportation-related purposes, including sidewalks.
Effective for taxable years beginning on or after July 1, 2013. Provides that the act does not affect the rights or liabilities of the state, a taxpayer, or another person under a statute amended by the act before the effective date of its amendment, nor does it affect the right to a refund or credit of a tax that accrued under the amended statute before the effective date of the amendment.