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Custer County approves annual sales and lodging tax memorandum of understanding
Summary
The board approved the annual memorandum of understanding governing administration of county sales and lodging tax responsibilities and recordkeeping.
The Custer County Board of Commissioners on Oct. 29 approved the annual memorandum of understanding (MOU) to manage collection and administration of the county’s sales and lodging taxes. Staff said two separate MOUs are required: one covering lodging tax administration and the other covering general sales tax administration.
The presenter noted the MOU is a routine annual agreement that documents management responsibilities. Commissioners moved to approve both the sales and lodging tax MOUs and voted to adopt them as presented.
The county will retain the signed MOUs as part of tax administration records.
