§ 32.20 MOTOR VEHICLE TAX.
   Under the authority of G.S. § 20-97, there is hereby levied a license or privilege tax upon the use of each motor vehicle registered within the town. The tax shall be billed in accordance with regular motor vehicle taxes by the town, or by the outside agency contracted to collect taxes for the town.
(Prior Code, § 50.13) Penalty, see § 10.99