North Carolina 2025-2026 Regular Session

North Carolina House Bill H305

Introduced
3/5/25  

Caption

Guilford County Sales Tax Distribution Mods

Impact

If enacted, HB 305 would significantly impact the financial landscape for municipalities in Guilford County. It will allow municipalities that meet specific criteria—namely, those that do not levy ad valorem taxes and are not currently receiving distributions under existing statutes—to gain financial benefits from sales tax revenues. This change is expected to promote fairness among local governments within Guilford County by offering additional revenue streams to municipalities that have historically been disadvantaged in terms of tax distribution.

Summary

House Bill 305, titled 'Guilford County Sales Tax Distribution Mods', proposes changes to the distribution of sales taxes for municipalities in Guilford County, North Carolina. The bill aims to provide a fair distribution of local government sales and use tax revenues, especially for those municipalities that do not levy ad valorem taxes. Under this bill, qualifying municipalities will be able to receive a percentage of the sales tax distributions, addressing the concerns of municipalities that are currently excluded from such distributions due to their lack of ad valorem taxation.

Contention

There are likely points of contention surrounding HB 305, notably from fiscal conservatives who may argue against distributing tax revenues to municipalities not levying a specific type of tax. Additionally, there may be concerns regarding the implications of increased revenues for local governance and the potential dependency of these municipalities on state sales tax distributions. Stakeholders might also debate the effectiveness of this new distribution model and whether it could incentivize municipalities to reconsider their tax structures.

Companion Bills

No companion bills found.

Similar Bills

AZ HB2304

Appropriations; highway and road projects

TX HB2793

Relating to the interconnection and integration of distributed energy resources.

TX SB1212

Relating to the interconnection and integration of distributed energy resources.

TX HB1500

Relating to the continuation and functions of the Public Utility Commission of Texas and the Office of Public Utility Counsel, and the functions of the independent organization certified for the ERCOT power region; increasing an administrative penalty.

TX SB2021

Relating to the interconnection and integration of distributed energy resources.

IN SB0518

School property taxes.

OR HB3609

Relating to distributed power plants; prescribing an effective date.

TX SB555

Relating to the regulation of propane gas distribution retailers.