Duchesne County Commission adopts resolution declining county-option sales tax for botanical and cultural facilities

The Duchesne County Commission on Aug. 4 adopted Resolution 25-08 declaring the county is not seeking to impose a county-option sales and use tax under Title 59, Revenue and Taxation, Chapter 12, for botanical, cultural, recreational or zoological organizations.

The measure, introduced by a commissioner during the regular session, followed a presentation from a city representative who said the city had been notified by the state that the county’s earlier authorization (dating to about 2007) had not been reauthorized and that the matter needed to appear on the ballot at least 65 days before an election. The representative asked the commission to join a resolution stating the county did not intend to impose the tax so the city could proceed with its process.

Supporters on the commission said they backed the city’s interest but did not want to create another county taxing district. One commissioner said the county already has multiple municipalities and recreation districts and did not want to add an additional tax. Another commissioner moved to adopt Resolution 25-08; the motion was seconded and put to a roll call. Commissioners Killian, Chubb and Miles were recorded as voting “aye,” and the chair announced all affirmative votes; the resolution was adopted.

The resolution cites Title 59, Revenue and Taxation, Chapter 12 (county-option sales and use taxes) as the statutory authority referenced by the action. The commission did not adopt any ordinance or tax rate; the action was limited to the formal statement that the county is not seeking to impose the listed county-option tax.

The commission moved on to other agenda items after the vote.