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Commission approves distribution of quarter‑cent sales tax share to cities
Summary
The commission approved Resolution 2516 to distribute the cities' one‑third share of the county's quarter‑cent sales tax to cities on a modified per‑capita basis, according to the county treasurer's presentation.
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The Cass County Commission approved Resolution 2516 on Feb. 19, 2025, to distribute the cities' portion of the county—s quarter‑cent sales tax.
Steve (identified in the meeting as the presenter) said the item covers the city portion — one third of the quarter‑cent sales tax collected — and that the county will distribute that share to cities on a modified per‑capita basis. He described the method as giving larger cities a larger share while ensuring each city receives what he characterized as a fair share.
Commissioners voted to approve the resolution by voice vote, recorded as three in favor and zero against. No changes to the distribution method were proposed during the discussion.
The item was presented as a routine distribution decision reflecting last year—s sales tax receipts; staff indicated the method used is consistent with the county—s modified per‑capita allocation approach for distributing the city portion of the quarter‑cent sales tax.

