AN ACT to permit the city of oxford to increase its motor vehicle privilege tax from ten dollars to twenty dollars For each Resident vehicle located in the town.

The General Assembly of North Carolina enacts:

SECTION 1.(a)  G.S. 20‑97(b) reads as rewritten:
"(b)	General Municipal Vehicle Tax. – Cities and towns may levy a tax of not more than twenty dollars ($20.00) per year upon any vehicle resident in the city or town. The proceeds of the tax may be used for any lawful purpose."
SECTION 1.(b)  This section applies to the City of Oxford only.
SECTION 2.  Sec. 2 of Chapter 610 of the 1987 Session Laws reads as rewritten:
"Sec. 2. This act applies to the Town of Creedmoor only."
SECTION 3.  Section 2 of this act is effective upon the date the City of Oxford acts to levy an additional tax under this act. The remainder of this act is effective when it becomes law.
In the General Assembly read three times and ratified this the 30th day of June, 2008.

	s/	 Marc Basnight
	 President Pro Tempore of the Senate

	s/	 Joe Hackney
	 Speaker of the House of Representatives