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Commission sets first reading for county gross receipts tax ordinance
Summary
The board set a first reading for an ordinance to impose a county gross receipts tax on Aug. 11, 2026, and scheduled a second reading and public hearing for Aug. 25; public commenters urged caution citing state property-tax relief legislation and potential effects on small businesses.
The Lincoln County Board set the first reading of an ordinance to impose a county gross receipts tax for Aug. 11, 2026, and scheduled a second reading and public hearing for Aug. 25 at 7:30 p.m.
During public comment Sarah Seba urged caution, citing state bills (SB245 and SB96) that provide property tax relief and questioning whether a county gross receipts tax, which she said would be levied on gross receipts rather than profit, is premature. "So SB 245 is being enacted as we currently speak... the 4.5% sales tax ... will be raised by that point 3%. So I guess my public comment is would it be better to wait and see how that actually shakes out rather than implementing a new tax," Seba said. Commissioners said they wanted to hear more information about the proposal's mechanics and process before moving beyond the first reading.
The motion to set the first reading and the schedule passed by roll call.
