A BILL TO BE ENTITLED
AN ACT to clarify eligible uses of fire protection Tax revenues.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 69‑25.5 reads as rewritten:
"§ 69‑25.5.  Methods of providing fire protection; limitation; inspection of records.
(a)	Methods. – Upon the levy of such tax, the board of county commissioners shall, to the extent of the taxes collected hereunder, provide fire protection for the district by doing one or more of the following:
(1)	Contracting with any incorporated city or town, with any incorporated nonprofit volunteer or community fire department, or with the Department of Agriculture and Consumer Services to furnish fire protection.
(2)	Furnishing fire protection itself if the county maintains an organized fire department.
(3)	Establishing a fire department within the district.
	
(b)	Limitation. – A board of county commissioners may not use the proceeds of the tax levied under this Article to fund a fire protection‑related service or program that is furnished countywide and that is not exclusively used or provided within the district, such as a county fire marshal or an inspection, training, or education program. However, a county may use sales and use tax proceeds, including any proceeds that are allocated to a district, for this purpose.
(c)	Inspection of Records. – An incorporated nonprofit volunteer or community fire department that receives any portion of the tax levied under this Article is subject to an inspection of the financial books and records upon request of the board of county commissioners."
SECTION 2.  This act becomes effective July 1, 2019, and applies to taxes levied on or after that date.