1% Specific Purposes Sales and Use Tax Election

The Specific Purpose Sales and Use Tax (often referred to as SPOT) provides a way for voters to approve local projects that will be paid for with a one cent sales tax. Unlike bonds, this tax does not put governing bodies in future debt by making improvements today. Most Specific Purpose Sales and Use Taxes have taken three to five years to collect, at which point the extra penny drops off until the voters see another need for improvement in their community.

There are 14 propositions (74 items) on the ballot that will be presented to the voters on November 2, 2021. Please review the informational brochure linked below for more information on this year’s proposed projects.

Click here to review information about the 1% specific purposes sales and use tax election.