Privilege tax on motor vehicles.

Charlotte City Code § 13-47

in effect

Sec. 13-47. - Privilege tax on motor vehicles. (a) Imposed; scope. Each motor vehicle licensed by the state which is resident within the city as of the date of license issuance or renewal shall be subject to an annual privilege tax of $30.00; provided at least $10.00 of the tax per year per vehicle shall be dedicated to and may only be expended for mass transit systems and mass transit-related activities. For purposes of determining whether the motor vehicle is resident within the city, the provisions of the Machinery Act (G.S. 105-271 et seq.) shall be applicable. Motor vehicle privilege taxes shall be subject to proration, release and refund in the same manner as are ad valorem taxes on motor vehicles pursuant to G.S. 105-330 et seq. (b) Exception for the elderly. Any resident who is 65 years or older in the month in which his automobile registration expires may qualify, upon application, within 30 days of tax due date for a partial refund in the amount of $15.00, provided such resident's disposable income does not exceed $11,000.00. The qualifying disposable income will be adjusted automatically in the future to conform to any changes in the state's elderly exemption threshold. Qualified elderly residents are to pay initially the entire $30.00 tax per vehicle; processing of the refund by the Charlotte-Mecklenburg tax collector will result in a check in the amount of $15.00 per vehicle being mailed to qualified elderly residents. If the vehicle is in both husband and wife's name, their combined disposable income must not exceed $11,000.00. For the purpose of this section, the term "disposable income" shall mean their adjusted gross income as defined for state income tax purposes in G.S. 105-134.5, plus all other moneys received from every source, other than gifts or inheritances received from a spouse, lineal ancestors or lineal descendants. (c) Administration enforcement. The city may delegate to the county tax supervisor the authority to issue all or part of the tax bills for the tax imposed and may delegate to the Charlette-Mecklenburg tax collector the authority to collect all or part of the tax imposed in this section; and if so appointed, the tax supervisor, the tax collector and the county board of equalization and review shall respectively have the powers of listing, assessing, discovery, collection, levy, attachment, garnishment, release and rebate authorized to them under the Machinery Act to the same extent as such powers and authorities are available for the listing, assessing and collection of ad valorem taxes under the Machinery Act. The interest and penalties set forth in the Machinery Act shall be applicable to the listing, assessing and collection of the tax imposed in this section. (d) Due date. For vehicles subject to the ad valorem property tax, the tax imposed in this section is due and payable on the same date that the property tax is due. For vehicles exempt from the ad valorem property tax but subject to the 1.5 percent tax on the gross receipts from the retail shortterm rental or lease of such vehicles, the tax imposed in this section is due and payable on the same date that the January gross receipts tax return is due. (Code 1985, § 13-36)

Source: City of Charlotte, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nc/charlotte/codes/code_of_ordinances?nodeId=PTIICOOR_CH13LI_ARTIIBUOCLI_DIV1GE_S13-47PRTAMOVEFetched: 10/27/2026