2009 North Carolina Code
Chapter 62 - Public Utilities.
§ 62-289.7. Municipal licenses and taxes.
§ 62‑289.7. Municipal licenses and taxes.
No county, city, town, municipal corporation or other unit of local government may impose a special tax on or require a special license for human service transportation or volunteer transportation other than that customarily used or imposed on private passenger automobiles unless the tax or license is provided for by a statute, ordinance, or regulation specifically addressing human service transportation or volunteer transportation. (1981, c. 792, s. 1.)
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