HIGH POINT/MOTOR VEHICLE PRIVILEGE TAX.

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View NCGA Bill Details2013-2014 Session
House Bill 309 (Local) Filed Wednesday, March 13, 2013
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.

Status: Ref To Com On Rules, Calendar, and Operations of the House (House Action) (Mar 14 2013)

Bill History:

H 309

Bill Summaries:

  • Summary date: Mar 13 2013 - View 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.