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Supervisors adopt tax and code updates including new aircraft classification and transient‑occupancy changes
Summary
The board approved a package of code and tax ordinance changes (Ordinance 25‑20R) that include: creating a taxable aircraft classification, aligning local transient‑occupancy tax rules with recent state changes, increasing the administrative refund cap for certain veteran refunds, and removing an expired housing table reference.
York County supervisors on Aug. 19 adopted Ordinance 25‑20R, a multi‑part code and taxation update that made several administrative and classification changes recommended by the commissioner of the revenue.
Key changes adopted include: - Aircraft classification: The county added a new tax/license classification for aircraft operations (including seaplane and sightseeing tour operations). Planning and the commissioner’s office said this will allow aircraft assets to be assessed and taxed under a discrete classification rather than lumped into general personal property, and staff recommended a rate of $0.50 per $100 of assessed value (the board adopted the ordinance but did not set a new tax rate in this action). - Transient‑occupancy tax (TOT): Local code was updated to mirror changes in state law (House Bill 2383). The amendment clarifies third‑party intermediary reporting, remittance and recordkeeping requirements for short‑term lodging providers and platforms. - Administrative refund cap: The board raised the administrative refund threshold for certain tax refunds (commonly used for real‑estate relief for veterans) so staff can process larger refunds without placing them on the consent calendar; the change raises the administrative approval cap from $5,000 to $10,000. - Removed obsolete references: Staff removed an expired HUD housing table and other outdated references so the county code doesn’t cite expired federal guidance.
Why it matters: The changes are largely administrative and intended to align county practice with state law, add clarity for tax administration and permit the county to treat aircraft operations consistently with peer localities. The TOT updates reflect recent state guidance on marketplace collection and reporting.
Presentation and action: Sarah Webb, the commissioner of the revenue, presented the changes and noted the code cleanup and the reason for the aircraft classification. The board adopted the ordinance on a roll call vote; the vote was unanimous.
Votes at a glance: The motion to adopt Ordinance 25‑20R passed on roll call: Roan — yes; Shepherd — yes; Holroyd — yes; Drury — yes; Chairman Noel — yes.
Ending: Staff will implement the administrative changes, update public guidance on TOT and refund procedures, and return with any recommended updates if state law clarifications require it.
