NC H305

Municipalities in Guilford County that do not levy ad valorem taxes may receive 25% of their per capita sales tax distribution under Articles 39, 40, and 42, provided they adopt a resolution by October 1, 2025 (or April in subsequent years)

Modifies the Article 46 quarter-cent sales tax referendum ballot language to specify proceeds will fund classroom teacher salary supplements, fire protection equipment and services, Guilford Technical Community College, and municipal public purposes

Requires Guilford County to distribute Article 46 tax proceeds with minimum allocations of 20% (or $5 million) to the Guilford County Fire and Rescue Council and 10% (or $2.5 million) to Guilford Technical Community College for capital expenditures

Town of Summerfield must distribute its allocated share to the Summerfield Fire District for water resource capital enhancements until cumulative distributions reach $3 million

Ratified July 31, 2025, and effective upon becoming law; Section 1 provisions expire when Guilford County levies an Article 46 tax approved by referendum