Summit COG adopts formula to distribute small‑cities share of transportation sales tax

Brandon Brady, regional transportation deputy director, told the Summit County Council of Governments that the transportation sales tax (TST) — a quarter‑percent sales tax approved by voters in November 2016 and implemented in 2017 — now brings in roughly $5,000,000 annually and is managed by the county as the program manager.

The program budgets about $4.2 million a year, Brady said, with roughly $2.1 million typically used for smaller, pay‑as‑you‑go projects and the remainder applied to bond payments on larger projects. The county has changed how the small‑cities grant works: instead of competing annually for awards, each small city will receive an allocation based on a three‑year average of the second‑quarter sales‑tax distributions, giving municipalities a predictable yearly amount.

Carl Miller, transportation planning director, said the shift aims to make budgeting easier for small cities and reduce the administrative burden of repeated applications. Under the new approach, cities may save allocations over a rolling five‑year window to combine funds for larger projects; if funds remain unused after five years, they enter a pool that other cities can compete for through the prior application process.

Council members raised several operational questions: how the three‑year average is calculated, when staff will have exact numbers (finance expects updated second‑quarter figures by February), and whether previously submitted 2023–24 project applications would still be honored. Staff said committed prior‑year funds will be honored, and that they will present a clearer accounting of pending projects and remaining balances at the next meeting.

Members recommended clearer reimbursement paperwork so county finance staff can tie receipts to specific projects; staff supported adding a brief project description to reimbursement submissions and providing annual reports tracking city reimbursements. Several mayors asked staff to present the small cities' project list at the next meeting so the COG can confirm which projects are active and which funds remain available.

What’s next: staff will distribute application information on Feb. 13, collect project submissions by March 31 and present budget allocations and the small‑cities accounting at the next COG meeting. Direct quotes in this article are from Brandon Brady and Carl Miller during their presentation.