A BILL TO BE ENTITLED
AN ACT to authorize the city of greensboro to increase its motor vehicle tax by up to five dollars.
The General Assembly of North Carolina enacts:
SECTION 1.  Chapter 31 of the 1991 Session Laws is repealed.
SECTION 2.  G.S. 20‑97(b) reads as rewritten:
"(b)	General Municipal Vehicle Tax. – Cities and towns may levy a tax of not more than fifteen dollars ($15.00) per year upon any vehicle resident in the city or town. The proceeds of the tax up to five dollars ($5.00) may be used for any lawful purpose. The proceeds of these taxes derived from any levy above five dollars ($5.00) and up to fifteen dollars ($15.00) shall be used exclusively for local public transportation purposes."
SECTION 3.  This act applies to the City of Greensboro only.
SECTION 4.  Section 1 of this act is effective when the City of Greensboro levies a tax under Section 2 of this act. The remainder of this act is effective when it becomes law. This act does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended or repealed by this act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal.