All Roll Calls
Yes: 570 • No: 194
North CarolinaHB 3052025-2026 SessionHouseWALLET
AN ACT TO PROMOTE FAIRNESS IN SALES TAX DISTRIBUTIONS FOR MUNICIPALITIES IN GUILFORD COUNTY BY ALLOWING MUNICIPALITIES THAT DO NOT LEVY AD VALOREM TAXES TO RECEIVE A PERCENTAGE OF LOCAL GOVERNMENT SALES AND USE TAX DISTRIBUTIONS.
Sponsored By: John M. Blust (Republican)
Signed by Governor
COMMERCECOUNTIESLOCALLOCAL GOVERNMENTMUNICIPALITIESRATIFIEDRETAILINGTAXATIONTAXES, SALES & USEGUILFORD COUNTYCHAPTEREDTAX DISTRIBUTION
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 0 benefits, 0 costs, 2 mixed.
Sales tax share for towns without property tax
The law lets certain Guilford County towns get a new share of sales tax money. A town that does not levy property (ad valorem) taxes and does not get per‑capita sales tax under state law can qualify. The town gets 25% of its per‑person share during years the county uses the ad valorem method. The town council must pass a resolution and send a certified copy to the Secretary of Revenue. For 2025, adopt it by October 1, 2025. In other years, adopt it in April. Payments start with net proceeds for the second fiscal year after adoption. Payments stop if the town begins levying property taxes (starting that fiscal year) or in the second fiscal year after the county switches to per‑capita distribution. A service or fire district’s property tax inside the town does not block eligibility. The Secretary pays the town first and then divides the rest under the normal rules. Taxing districts and the City of Greensboro are held harmless. This system applies now, but it turns off when the county levies the voter‑approved Article 46 tax and restarts if that tax is later repealed.
Voter‑approved 0.25% county sales tax uses
The law lets Guilford County ask voters to approve a 0.25% local sales and use tax. The ballot must say the money is used only for teacher salary supplements, fire protection equipment and services, Guilford Technical Community College, and any public purpose by towns. The tax does not apply to food already exempt under state law or to certain bundled transactions. The Secretary sends the money to the county each month and does not split it among towns at the state level. Each year, the county must set aside the greater of 20% or $5 million for the Fire and Rescue Council and the greater of 10% or $2.5 million for GTCC, pro‑rated monthly from last year’s proceeds. The rest goes to classroom teacher salary supplements, and these funds must add to, not replace, existing funding; a classroom teacher spends at least 70% of work time teaching. Qualifying towns (except Summerfield) may use their share for any public purpose. Summerfield must pass its share to the Summerfield Fire District until the district has received $3 million for water‑resource‑related fire protection capital; after that, Summerfield may use its share for any public purpose. These rules apply only in Guilford County.
Sponsors & Cosponsors
Sponsor
John M. Blust
Republican • House
Cosponsors
Jerry "Alan" Branson
Republican • House
Roll Call Votes
House vote • 7/30/2025
HB 305: Guilford County Sales Tax Distribution Modifications.
Yes: 93 • No: 21 • Other: 3
House vote • 7/29/2025
HB 305: Guilford County Sales Tax Distribution Modifications.
Yes: 95 • No: 20 • Other: 4
Senate vote • 6/26/2025
HB 305: Guilford County Sales Tax Distribution Mods.
Yes: 42 • No: 0 • Other: 8
Senate vote • 6/25/2025
HB 305: Guilford County Sales Tax Distribution Mods.
Yes: 46 • No: 0 • Other: 4
House vote • 6/17/2025
HB 305: Guilford County Sales Tax Distribution Mods.
Yes: 67 • No: 46 • Other: 6
House vote • 6/17/2025
HB 305: Guilford County Sales Tax Distribution Mods.
Yes: 105 • No: 8 • Other: 6
House vote • 5/7/2025
HB 305: Guilford County Sales Tax Distribution Modifications.
Yes: 54 • No: 57 • Other: 8
House vote • 5/7/2025
HB 305: Guilford County Sales Tax Distribution Modifications.
Yes: 68 • No: 42 • Other: 7
Actions Timeline
Ch. SL 2025-87
7/31/2025HouseRatified
7/31/2025HouseOrdered Enrolled
7/30/2025HouseConcurred On 3rd Reading
7/30/2025HouseConcurred On 2nd Reading
7/29/2025HousePlaced On Cal For 07/29/2025
7/3/2025HouseWithdrawn From Cal
7/3/2025HousePlaced On Cal For 07/15/2025
6/30/2025HouseWithdrawn From Com
6/30/2025HouseRe-ref Com On Rules, Calendar, and Operations of the House
6/26/2025HouseRuled Material
6/26/2025HouseSpecial Message Received For Concurrence in S Com Sub
6/26/2025HouseSpecial Message Sent To House
6/26/2025SenatePassed 3rd Reading
6/26/2025SenatePassed 2nd Reading
6/25/2025SenatePlaced on Today's Calendar
6/25/2025SenateReptd Fav
6/25/2025SenateRe-ref Com On Rules and Operations of the Senate
6/23/2025SenateCom Substitute Adopted
6/23/2025SenateReptd Fav Com Substitute
6/23/2025SenateRe-ref to Finance. If fav, re-ref to Rules and Operations of the Senate
6/20/2025SenateWithdrawn From Com
6/20/2025SenateRef To Com On Rules and Operations of the Senate
6/18/2025SenatePassed 1st Reading
6/18/2025SenateSpecial Message Received From House
6/18/2025Senate
Bill Text
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