Tazewell supervisors set March and April public hearings on meals tax to fund fire, EMS and sheriff vehicles

The Tazewell County Board of Supervisors on Feb. 4 voted to schedule public hearings in March and April 2025 to consider whether to impose a county meals tax of up to 6 percent, a revenue source county leaders say could be used to fund fire apparatus, ambulances and sheriff’s vehicles.

County leaders said growing costs for equipment and an aging, shrinking volunteer base for firefighting and emergency medical services prompted the proposal. Staff and supervisors estimated the tax could raise roughly $1 million to $1.2 million annually, though board members emphasized final revenue depends on the rate the board adopts and future economic activity.

Supporters told the board the tax would diversify revenue and shift some cost to nonresident diners who eat in county restaurants. Opponents warned the levy would be an added cost for residents who eat out and urged caution. The board voted to set the hearings and solicit public comment; adoption would require a later vote following the advertised hearings.

County staff outlined the mechanics and constraints. Under state law the board may adopt a meals tax for eateries outside town limits; the statutory maximum discussed at the meeting is 6 percent. Staff advised the board that state rules require separate advertising and at least two public hearings before adoption when the county pursues a new local meals tax.

Board members debated the level and use of the revenue. Some members said the county has no sustainable funding stream to replace or modernize fire stations and apparatus and that volunteer recruitment is declining; others said voters previously rejected a meals tax and cautioned against adding cost burdens to residents. The board directed staff to prepare a presentation that outlines proposed spending priorities and estimated revenues for the March hearing.

Action: The board voted to hold public hearings in March and April 2025 to consider enacting a county meals tax up to 6 percent. The motion was seconded and passed (voice vote; final roll call: ayes have it with one recorded nay). The board asked staff to provide a rate-based analysis for the March meeting.

What’s next: Staff will prepare and advertise the hearings and present a rate-and-usage analysis at the March meeting so the board and public can consider specific rate options and projected allocations.