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County attorney: local sales-tax cap is 2% unless new building is constructed

Ottawa County Board of County Commissioners · March 16, 2026
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Summary

County Attorney Jeff Ebel told commissioners the county’s local sales-tax maximum is 2% under current rules but noted that building a new facility could allow a different rate or approach.

County Attorney Jeff Ebel briefed the board on limits to the county’s sales-tax authority, telling commissioners the local maximum sales tax is 2% under existing rules but that the cap could change if the county builds a new building.

Ebel summarized the legal constraint succinctly: "the maximum sales tax is 2% unless we build a new building." Commissioners discussed sales-tax options informally; the minutes record this as an informational update rather than a motion or directive to staff.

The discussion did not include a specific proposal to place a sales-tax question before voters; the attorney’s comments were presented as a legal overview of current limits.