NC H120

Amends G.S. 69-25.5 to clarify that county boards of commissioners must provide fire protection for districts by contracting with cities, towns, nonprofit fire departments, or the Department of Agriculture and Consumer Services, or by furnishing protection themselves or establishing a fire department within the district.

Prohibits counties from using fire protection tax revenues to fund countywide services not exclusively used or provided within the district, such as a county fire marshal or inspection, training, or education programs.

Allows counties to use sales and use tax proceeds, including allocations to districts, to fund countywide fire protection-related services and programs.

Requires incorporated nonprofit volunteer or community fire departments receiving any portion of the district fire protection tax to allow inspection of their financial books and records upon request by the board of county commissioners.

Takes effect July 1, 2019, and applies to taxes levied on or after that date.