Amends GS 20-97(b) as it applies to High Point, as the title indicates. Also requires that the proceeds from the taxes derived from any levy above $15 and up to $20 is to be used only for transportation-related purposes, including sidewalks.

Effective for taxable years beginning on or after July 1, 2013. Provides that the act does not affect the rights or liabilities of the state, a taxpayer, or another person under a statute amended by the act before the effective date of its amendment, nor does it affect the right to a refund or credit of a tax that accrued under the amended statute before the effective date of the amendment.