Committee Hears Bill Letting Cities and Counties Both Use Cultural-access Sales Tax

Jan 23, 2026

House Bill 2194 would allow a county and a city within that county to both adopt a 0.1% sales-and-use tax for cultural access programs, with the county required to credit the full city tax; staff said DOR expects no state general fund impact and modest implementation costs.

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House Finance Committee members heard testimony on House Bill 2194 on Jan. 23, which would allow both a county and a city in the same county to impose a sales-and-use tax dedicated to cultural access programs, with a county required to credit the full amount of any city tax.

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