A BILL TO BE ENTITLED
AN ACT to authorize the city of durham  to collect a municipal tax for public transportation of ten dollars on vehicles resident in the city and to repeal inconsistent provisions of the 2003 and 2004 session laws.
The General Assembly of North Carolina enacts:
SECTION 1.(a)  Section 1 of S.L. 2003‑329 is repealed.
SECTION 1.(b)  Section 1 of S.L. 2004‑103 is repealed.
SECTION 2.(a)  The title of Article 3 of Chapter V of the Charter of the City of Durham, being Chapter 671 of the 1975 Session Laws, as amended, reads as rewritten:
"ARTICLE III.OTHER TAXES.
SECTION 2.(b)  Section 46 of Article 3 of Chapter V of the Charter of the City of Durham, being Chapter 671 of the 1975 Session Laws, as amended, reads as rewritten:
"
Sec. 46. Municipal Vehicle Tax for Public Transportation.  The City of Durham may levy a tax of not more than ten dollars ($10.00) per year upon any vehicle resident in the city. The tax authorized by this subsection is in addition to the general municipal vehicle tax authorized by G.S. 20‑97(b). The City of Durham may not levy a tax under this legislation, however, to the extent the rate of tax, when added to the general motor vehicle taxes levied by the City under G.S. 20‑97(b) and under any local legislation, would exceed such amount established as a limit for all municipalities in G.S. 20‑97(c). The proceeds of the tax may be used only for financing, constructing, operating, and maintaining local public transportation systems. The City of Durham shall use the proceeds of the tax to supplement and not to supplant or replace existing funds or other resources for public transportation systems. The language of G.S. 20‑97(c) shall not be interpreted to prohibit the levy of this tax."
SECTION 3.  Section 2 of this act is effective when it becomes law. Section 1 of this act is effective upon the earlier of the effective date of a municipal vehicle tax for public transportation that may be levied by the City of Durham under Section 2 of this act or six months after this act becomes law.