A BILL TO BE ENTITLED
AN ACT to authorize the city of durham to collect a general municipal vehicle tax of up to ten dollars on vehicles resident in the city.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 20‑97(b) reads as rewritten:
"(b)	General Municipal Vehicle Tax. – Cities and towns may levy a tax of not more than ten dollars ($10.00) per year upon any vehicle resident in the city or town. The proceeds of the tax may be used for any lawful purpose."
SECTION 2.  This act applies to the City of Durham only.
SECTION 3.  This act is effective when it becomes law.