A BILL TO BE ENTITLED
AN ACT to impose a partial moratorium on collection of the solid waste disposal tax until completion of the current pilot study and digitization of records.
The General Assembly of North Carolina enacts:
SECTION 1.  Notwithstanding G.S. 130A‑295.9 and G.S. 130A‑310.11, of the funds credited to the Inactive Hazardous Sites Cleanup Fund under subdivision (1) of G.S. 105‑187.63, the following amounts in nonrecurring funds are instead appropriated for the 2019‑2020 and 2020‑2021 fiscal year as provided in this section:
(1)	One million dollars ($1,000,000) to the Department of Environmental Quality, to contract for the digitization and addition to databases and inventories maintained by the Department all remaining sites known to the Division of Waste Management as containing any waste or contamination over which the Department has responsibility under applicable law and rules and for which the Department maintains files only in a non‑electronic format.
(2)	Eighteen million one hundred thousand dollars ($18,100,000) to complete work on the four sites overseen by the Division under the current pre‑regulatory landfill pilot program.
(3)	After the purposes set forth in subdivisions (1) and (2) of this section have been spent or encumbered for those purposes, the Department may use any remaining funds credited the Inactive Hazardous Sites Cleanup Fund during fiscal years 2019‑2020 and 2020‑2021 to fund administrative expenses related to hazardous and solid waste management.
SECTION 2.(a)  G.S. 105‑187.61(a) reads as rewritten:
"(a)	Tax Rate. – An excise tax is imposed on the disposal of municipal solid waste and construction and demolition debris in any landfill permitted pursuant to Article 9 of Chapter 130A of the General Statutes at a rate of one dollar ($1.00) per ton of waste. An excise tax is imposed on the transfer of municipal solid waste and construction and demolition debris to a transfer station permitted pursuant to Article 9 of Chapter 130A of the General Statutes for disposal outside the State at a rate of one dollar ($1.00) per ton of waste."
SECTION 2.(b)  G.S. 105‑187.63 reads as rewritten:
"§ 105‑187.63.  Use of tax proceeds.
From the taxes received pursuant to this Article, the Secretary may retain the costs of collection, not to exceed two hundred twenty‑five thousand dollars ($225,000) a year, as reimbursement to the Department. The Secretary must credit or distribute taxes received pursuant to this Article, less the cost of collection, on a quarterly basis as follows:
	
(2)	Seventy‑five percent (75%) to cities and counties in the State on a per capita basis, using the most recent annual estimate of population certified by the State Budget Officer. One‑half of this amount must be distributed to cities, and one‑half of this amount must be distributed to counties. For purposes of this distribution, the population of a county does not include the population of a city located in the county.
A city or county is excluded from the distribution under this subdivision if it does not provide solid waste management programs and services and is not responsible by contract for payment for these programs and services. The Department of Environmental Quality must provide the Secretary with a list of the cities and counties that are excluded under this subdivision. The list must be provided by May 15 of each year and applies to distributions made in the fiscal year that begins on July 1 of that year.
Funds distributed under this subdivision must be used by a city or county solely for solid waste management programs and services.
(3)	Twenty‑five percent (25%) to the General Fund."
SECTION 2.(c)  This section becomes effective July 1, 2021, and expires on the first day of the first fiscal quarter beginning no less than 180 days following the date the Department of Environmental Quality has provided a final report to the Joint Legislative Oversight Committee on Agriculture and Natural and Economic Resources and the Fiscal Research Division regarding the completion and outcomes of the four‑site pilot program for closure of pre‑regulatory landfill sites.
SECTION 3.  Except as otherwise provided, this act is effective July 1, 2019.