ND HB1096

Increases the portion of state sales, gross receipts, use, and motor vehicle excise tax deposited in the state aid distribution fund from 40 percent to 50 percent of a calculated amount based on the general sales tax rate.

Allocates 85 percent of the state aid distribution fund to counties (53.7 percent) and cities (46.3 percent) based on population formulas, with counties receiving separate allocations for high-population and low-population counties.

Allocates 15 percent of the state aid distribution fund quarterly to cities with populations exceeding 10,000 based on their proportion of taxable sales and purchases within those cities.

Requires counties and cities to reserve portions of their allocations for distribution to townships, taxing districts, and park districts based on their 1996 state aid distribution fund allocations, with flexibility for governing boards to agree on different distributions.

Effective for state aid distribution fund allocations after June 30, 2013, and expires before July 1, 2019.