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Visitor-tax renewal pitched for November 2026 ballot; commissioners ask definition and neutrality questions
Summary
Paula John Barber, representing Sheridan County Bridal and Tourism, asked commissioners to place a lodging-tax proposition on the November 2026 ballot and outlined visitor spending statistics; commissioners posed questions about how 'visitor' is defined and raised neutrality concerns over future advertising. No action was taken at the meeting.
Paula John Barber, representing Sheridan County Bridal and Tourism, asked the board to place the county lodging-tax measure before voters in November 2026, saying the tax is subject to renewal every four years. "The lodging tax is up for renewal as it is every 4 years," Barber told commissioners during the April 20 staff meeting.
Barber reviewed the local history and usage of the tax, saying lodging levies have funded visitor marketing, event support and visitor-center operations. She told the board the rate has been 4% since 2005 and that recent figures show large portions of local retail and restaurant spending are tied to visitors: "summer 2025, 35% of all restaurant spending and 65% of all retail spending in Sheridan County was by visitors," Barber said. She also noted the county's visitor centers welcome more than 150,000 people a year combined.
Commissioners used the presentation to ask clarifying questions rather than vote. One commissioner asked how the county defines a 'visitor'; Barber answered that the county counts visitors as those "coming from more than 50 miles away to spend at least 1 night in the community." County staff also confirmed there was no formal action on the item at this meeting and that the lodging-tax proposition would return for a vote at a later meeting (May 5 was referenced as the next appearance).
Some commissioners flagged concerns about campaign neutrality and how the county could manage communications if the ballot question proceeds. One commissioner said they would bring language for the motion's "whereas" section later because they worry it could limit the county's ability to remain neutral when it comes to advertising. The presentation packet and municipal resolutions from the four towns supporting the ballot placement were supplied to commissioners for consideration.
Why it matters: renewal of the lodging tax determines whether the county can continue a funding stream used to promote tourism and support visitor facilities; the proposal will return to the board for a formal vote and any ballot language or neutrality rules will be resolved in subsequent meetings.
