Amends Chapter 246 of the Public-Local Laws of 1937 as follows. Authorizes the Board of Commissioners of Dare County to cause to be paid over to the Roanoke Island Volunteer Fire Department or its successor (was, to the governing authorities of the Town of Manteo) all of the proceeds of taxes levied under the Act. Authorizes the Roanoke Island Volunteer Fire Department or its successor (was, the Town of Manteo) to provide fire protection within the fire district and purchase firefighting equipment. Makes conforming changes.