I oppose Impact Fees in all their guises.

These fees are based on the erroneous idea that those who provide office or industrial buildings for business, or homes for the employees, are “creating” the need for new infrastructure and should pay for it. Growth pays for itself. Tax Increment financing is based on this premise. Impact fees are a stealth tax increase, paid by the citizens of North Carolina.

We must reduce our tax burden.

North Carolina corporate and individual taxes are the highest in the Southeast and create a competitive disadvantage for our economy.

I oppose the proposed Tax on Services.

This tax is essentially a sales tax on labor. Self employed individuals who provide services for fees will pay this tax. These same fees are the revenue which will then be subject to income tax.

Create new jobs by improving the business climate and environment.

Private sector jobs are the only real new jobs in our economy. State policies must improve the business climate to allow the private sector to create jobs and prosperity. Regulations must be fact based and make sense within the realities of our free economy.

North Carolina should remain a "Right to Work" state.

North Carolina laws that protect our right to work without joining a labor union should be preserved.