§ 25.01 MOTOR VEHICLE TAXES.
   (A)   The city desires to establish a general motor vehicle use tax of $5 for vehicles registered within the corporate limits.
   (B)   The municipal vehicle taxes assessed and levied annually under this section shall be collected, credited, used and be in such maximum amount(s) as authorized by G.S. 20-97, (a) through (e) inclusive, as of July 1, 2015, and as thereafter amended by the North Carolina General Assembly and as enacted into law from time to time.
(Ord. 15-21, passed 6-15-15)