While I support revenue sharing, I don't think it should be used by local government as an excuse to not raise its own funding.  It is unfair for these communities to get the same level of funding as those cities and boroughs that have a sales tax.  The solution to this is to require that local government match any revenue sharing it gets with sales tax revenue. If the legislature were to require this, it would be more acceptable, especially to the cities and boroughs that have a sales tax, than trying to shove retirement funds on local government.