SPOT on

Crook County and its four municipalities came together on Wednesday to agree that the Specific Purpose Sales and Use Tax (SPOT) should once again appear on the ballot at this year’s election. Representatives from each entity were in unanimous agreement that the revenue from SPOT is critical when it comes to maintaining infrastructure.

SPOT, better known as the “sixth penny” or “one percent tax,” is an optional tax with a strictly defined purpose. SPOT has been used to raise extra revenue for counties and towns since it was authorized by the legislature in 1984; in Crook County, it is an additional penny on top of the obligatory four percent state sales tax and the one percent general purpose tax.

SPOT works slightly differently to those first five pennies: instead of running for a certain period of time, voters are asked to approve a specific dollar amount for a specific set of projects. The tax will only remain in effect until this amount has been collected.

Once the total has been reached, no matter how long that takes, the tax will automatically switch off. This happened near the end of 2019, when the SPOT voted into being at the 2014 elections reached its $6.25 million total.

Though each entity has historically been given an equal share of the revenue, SPOT is a countywide decision.

“It either goes or it doesn’t,” said Commissioner Kelly Dennis – either every entity gets it, or none. Representatives suggested that this fairness may be why, as Dennis said, “It’s always passed.”

To place SPOT on the ballot, explained County Attorney Joe Baron, “You need to have an amount and you need to have a purpose.” Each entity must specify exactly what the money will be spent on.

This has historically been popular with voters, said Council Member Owen Mathews, Moorcroft, because, “It’s finite, it has a definite purpose, we can’t go change our minds and spend it on something frivolous.”

Clerk-Treasurer Kathy Lenz, Sundance, pointed out that SPOT is one of the only sources of funding available for such things as roads. Mathews added that SPOT revenue has also served entities well in the past as a match for grants and that his town may be interested this go-around in using it to set up a regional solid waste district.

Lenz stated that she believes SPOT has always been popular because it has always gone towards projects “that the community can really stand behind.”

Baron agreed, noting that it goes towards water, sewer, garbage and roads, which is “stuff that people live with and that gets them to work.”

“Everybody gets something out of it,” he added.

Ted Parsons, Mayor of Hulett, commented that it will be up to each entity to inform its citizens where their money went last time. This was also done prior to the 2014 vote, when a PAC created to promote SPOT indicated what projects had been completed using the previous chunk of revenue.

The SPOT that ran out in 2014 was used, for example, to fund construction of Pine Haven’s sewer lagoon, purchase equipment for Sundance’s fire department and purchase 60,000 tons of gravel for the county as well as specific quantities for roads such as Deer Creek, Wagner and Shipwheel.

Discussion was held regarding the timing of the vote, as SPOT can be placed on the ballot at either the primary or general election. The consensus was to aim for the primary election so that SPOT goes into effect more quickly if voters approve it, unless too many other financial questions are set to appear on that ballot.

An agreement was not reached as to whether the total will again be set to $6.25 million, which will equate to $1.25 million per entity, or increased. Some, such as Commissioner Fred Devish, expressed concern that voters may not find a higher amount palatable.

Meanwhile, the entities were asked to return to their individual councils and create a list of projects and needs that the SPOT revenue would be used for; each town must also pass a resolution to place SPOT on the ballot. For the primary, said County Clerk Linda Fritz, a formal request is needed by April 7.