(a)        The license fee for each fiscal year, or part thereof, shall be as follows:

(1)        For motor vehicle dealers, distributors, distributor branches, and wholesalers, ninety-seven dollars ($97.00) for each place of business.

(2)        For manufacturers, two hundred ten dollars and twenty-five cents ($210.25) and for each factory branch in this State, one hundred thirty dollars ($130.00).

(3)        For motor vehicle sales representatives, twenty-one dollars and fifty cents ($21.50).

(4)        For factory representatives, or distributor representatives, twenty-one dollars and fifty cents ($21.50).

(5)        Repealed by Session Laws 1991, c. 662, s. 4.

(b)        The fees collected under this section shall be credited to the Highway Fund. These fees are in addition to all other taxes and fees. ?(1955, c. 1243, s. 5; 1969, c. 593; 1977, c. 802, s. 8; 1981, c. 690, s. 16; 1991, c. 662, s. 4; c. 689, s. 335; 2005-276, s. 44.1(o); 2015-241, s. 29.30(p).)

Terms Used In North Carolina General Statutes 20-289

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3