County staff outline how proposed 0.20% "5th" sales tax would split $16M and fund transit or public safety

Wasatch Front Regional Council officials laid out how a proposed 0.20% local-option sales tax (the so-called "5th") would be collected and distributed in Davis County, with officials estimating roughly $16,000,000 a year in total revenue if imposed by the county.

Andrew Gerber of the Wasatch Front Regional Council explained the structure at a county work session, saying, "On a $10 purchase, it's 2¢." WFRC staff described a three-part split: 0.05% to the county (for transportation or public safety), 0.05% directly to cities (distributed by population and sales) and a 0.10% transit piece that is subject to special timing rules. Miranda, a WFRC presenter, gave the county-share estimate: "the 0.05, directly to the county for transportation or public safety purposes would be about $4,000,000 annually."

The presenters said the 0.10% transit portion initially includes a temporary window of maximum flexibility—roughly three years—during which counties may use that money for purposes other than transit; after the statutory clock expires the funding reverts to more constrained transit uses. Gerber noted the transit portion could produce roughly $22,000,000 during the flexibility window in Davis County if imposed early, but the amount declines with delay.

County commissioners and more than a dozen city officials pressed for more detail about how the county would coordinate with UTA and UDOT, how transit priorities would be determined, and whether the commission should act directly or refer the matter to voters. Several city managers asked the county to prepare a short paper outlining likely near-term uses so local councils could assess local benefits. There was no formal vote during the session.