New Local Option Jurisdictions

Local Option Sample Ordinance (pdf)

History of Distribution Payments

• Local Option 
• School Local Option 
• School Local Option Supplemental and Pooled Amounts
• Hotel/Motel Quarterly Payment Distribution Summary

Distribution Planning This file will show you how the percentage of distribution of local option tax would change among cities in a county if they pass or rescind the tax. Just change "yes" to "no" or vice versa in the "Passed" column. The file will calculate the change.

FY19 Estimates of LOST / SAVE Distributions The Department reviews actual collections throughout the year. Estimates may change.

FY18 Estimates of LOST / SAVE Distributions The Department reviews actual collections throughout the year. Estimates may change.