The Sheridan County One Percent Specific Purpose Capital Facilities Tax (Cap Tax) is an optional
sales and use tax approved by Sheridan County voters and will be on the ballot for the November
3rd general election.
The Cap Tax is approved for a specific amount, exclusively for capital improvement projects for community infrastructure such as streets, roads, bridges, utilities and facilities. According to Administrative Director Renee Obermueller, 100% of the revenue collected goes to fund these types of infrastructure projects in Sheridan, Sheridan County, Clearmont, Dayton and Ranchester. “The Capital Facilities Tax is collected in our county, for the benefit of our county,” Obermueller said.
Once the approved amount is raised, the tax will be brought before voters to choose to renew it for another round of projects. Sheridan County voters approved this tax in 1989, 1998, 2003, 2009 and
2013.
The total amount requested for the period of 2021-2028 is $40,000,000. This amount is split out between 71 projects among the five entities. The projects were determined over several months of strategic planning. Project costs are leveraged through other sources of funding. The entire cost of these projects is approximately $130,690,000. The Cap Tax makes these projects possible, providing a significant amount of the total cost.
All purchasers of products and services in Sheridan County pay the Capital Facilities sales and use tax. This includes visitors and temporary employees in these communities. The Cap Tax applies only to items that are subject to sales and use tax. It does not apply to sales of most foods (such as groceries), rental payments, home or gasoline purchases.
The purpose of the Cap Tax is to keep Sheridan County’s key infrastructure in good condition. Without the Cap Tax, these projects would still need to be paid through other means. The Cap Tax reduces the financial burden of maintaining and improving infrastructure by sharing it with tourists, visitors and other non-residents that purchase goods and services in Sheridan County.
Visit sheridancountycaptax.com for detailed project descriptions, FAQs, a map, and photos of current and future projects.
