To: Board of County Commissioners
Through: N/A
Prepared By:
prepared
Ron Carl, County Attorney
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Subject:
title
Sales Tax Exemption
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Purpose and Request:
recommended action
The purpose of this item is to request adoption of a resolution regarding the tangible personal property and services to be exempt from the County’s sales tax, effective starting January 1, 2024.
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Background and Discussion: The Board recently expressed a desire to review the exemptions to the County’s open spaces sales tax. On October 31, 2023, a study session was held on this topic, and it was determined to add four additional exemptions to the County’s sales tax (see the highlighted language in the attached draft resolution). The attached resolution will amend Resolution Number 21-263 to add these additional exemptions.
Alternatives: The Board could decide not to approve these exemptions or to change them.
Fiscal Impact: No significant financial impact is anticipated.
Alignment with Strategic Plan:
☒Be fiscally sustainable
☒Provide essential and mandated service
☒Be community focused
Concurrence: N/A
Resolution: Attached is a copy of the draft resolution.