The Lafayette County Commission recently adopted a local use tax ordinance that establishes a tiered distribution schedule (See Figure A) for local use tax revenues that will be distributed to the county, special road districts, and municipalities in Lafayette County.

In April, voters in the county approved the following ballot question: “Shall the County of Lafayette be authorized to reallocate the permitted uses of the current local use tax at the same rate as the current local sales tax rate to provide that such local use taxes collected shall be used for the construction and maintenance of hard-surface roads and streets and for general county governmental purposes?”

The distribution of local use tax revenues will take place after deduction of a three% administrative fee to be used for county governmental purposes such as accounting, budgeting, recordkeeping, and other administrative costs associated with receipt, management, and distribution of local use tax revenues.

The new ordinance does not impose a new tax or increase the rate of any tax.

Local use tax revenues received by Lafayette County may be used for the following voter-approved purposes: construction and maintenance of hard-surface roads and streets; and general county governmental purposes.