Advisors outline optional 0.30% public-safety sales tax that could raise roughly $3.48M annually

Marcus Keller of Cruz and Associates briefed the Duchesne County Commission on a state-authorized sales-tax mechanism (referred to in the presentation as the "2216" sales tax and tied in the meeting to Utah Code §2-216) that counties can adopt by commission vote to raise up to 0.30% countywide for public-safety purposes.

Keller summarized the policy background and practical choices: the levy can be adopted by a county commission, applies across incorporated and unincorporated areas, and funds must be used for "public safety" — a deliberately broad statutory category that Keller said typically covers EMS, sheriff/jail operations, fire services and related functions. Keller cautioned counties to consider whether to use proceeds for ongoing operations (O&M) or to build a capital fund for large projects such as jail construction.

Using state-provided taxable-sales data, the municipal advisor presented a 2024 pro forma: "had you done this in 2024, you would have generated approximately $3,479,000," he said, citing a county-specific estimate prepared for the briefing. Keller also presented bond-financing scenarios showing potential proceeds if the county dedicated the sales-tax revenue to debt service; depending on assumed interest rates and structure, the presentation showed illustrative proceeds in a broad range (examples given roughly $65M–$87M in low-rate scenarios and lower amounts under current market rates).

Commissioners asked about permissible uses, timing, and distribution. Keller said the statute leaves "public safety" undefined and therefore gives local discretion, but he recommended counties plan for capital uses and avoid automatically diverting collections to general O&M without a plan. He also noted implementation timing: roughly three months from adoption to the start of collections with a staged ramp-up over subsequent months.

Commissioners discussed local priorities — one commissioner said the county’s truck-inspection needs and pavement impacts could make enforcement and scale purchases a worthy use of funds — and asked about potential combined approaches (mixing capital reserve and limited O&M). Keller offered model resolutions and said his firm would provide templates and further analysis if the commission wanted to proceed.

No formal action to adopt the tax was taken at the meeting; the presentation concluded with commissioners requesting time to review the statute, the model documents, and internal priorities before any resolution was considered.