(A) Subject to division (B) of this section, each owner of a motor vehicle that displays a current North Carolina license plate and resides within the town shall pay an annual license tax for each such vehicle in the amounts set forth in § 70.38. For purposes of this section, the owner of a motor vehicle shall be that person owning the motor vehicle on January 1 of each year.
(B) The requirements of division (A) of this section shall not apply to:
(1) Motor vehicles owned by the town, New Hanover County, the State of North Carolina, or the United States of America.
(2) Trailers.
(C) The term "RESIDES WITHIN THE TOWN", when referring to motor vehicles, includes but is not limited to the following:
(1) Those vehicles owned or principally used by a person who establishes a residence within the town, temporarily or permanently, for a period of 30 days, and which vehicle is used in the town, or normally stored in the town when not in use.
(2) Those vehicles used and maintained and normally stored within the town in connection with a business located in the town. It shall be a rebuttal presumption that when a vehicle is registered by the North Carolina Department of Motor Vehicles at an address within the town, such address is a place of residence for the vehicle.
(Ord. 1274, passed 6-13-96)