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App. 2.3.  Motor vehicle taxes.
[Editor's note:  Please see G.S. 20-97 (revised) and 160A-3]
   All taxes levied under the provisions of Article 3, Chapter 20 of the North Carolina General Statutes (G.S. 20-39 et seq.) are intended as compensatory taxes for the use and privileges of the public highways of the State of North Carolina, and shall be paid by the Commissioner to the State Treasurer, to be credited by him to the State Highway Fund; and the Town of Cary shall not levy any license or privilege tax upon any motor vehicle licensed by the State of North Carolina, except that the Town of Cary may levy not more than ten dollars ($10.00) per year upon any vehicle resident therein. Provided, further, that the Town of Cary may levy, in addition to the amounts hereinabove provided for, a sum not to exceed fifteen dollars ($15.00) per year upon each vehicle operated in the Town of Cary as a taxicab.
(N.C.S.L. Ch. 1993-325; Ord. No. 06-001, § 6, 2-9-2006)