Sales tax measures
General and special sales taxes, local option add-ons, renewals, and the other local taxes that need voter approval, for cities, counties, and districts. From feasibility research to election day.
Sales tax and local tax measures we work on
Names, limits, and vote thresholds differ by state. Your city attorney or county counsel confirms what applies.
- General purpose sales taxesFlexible revenue for police, fire, streets, parks, and the services residents use every day.
- Special purpose sales taxesRevenue dedicated by law to a specific use, like public safety or roads.
- Local option sales taxesThe add-on rates many states let cities and counties ask voters to approve.
- Transactions and use taxesDistrict taxes, as some states call them, layered on the base sales tax rate.
- Countywide sales taxesMeasures shared across cities and unincorporated areas, often with a revenue-sharing plan.
- Transportation and transit sales taxesRoads, bridges, potholes, buses, and long-range transportation plans.
- Public safety sales taxesPolice, fire, paramedics, and 911 response.
- Parks, open space, and library sales taxesMaintenance, programs, land conservation, and branch hours.
- Housing and homelessness sales taxesShelter, services, and affordable housing programs.
- School and education sales taxesWhere state law allows school districts or counties to fund schools this way.
- Sales tax renewals and extensionsContinuing a tax before it expires, with a record of what it delivered.
- Hotel (transient occupancy) taxesRevenue from visitors in communities with tourism.
- Utility users taxesTaxes on electricity, gas, water, or telecommunications services.
- Cannabis taxesLocal taxes on cannabis businesses and sales.
- Business license and gross receipts taxesTaxes tied to local business activity.
- Real estate transfer taxesTaxes on property sales, often dedicated to housing or services.
- Any other local taxIf it needs voter approval, we can help.
How we help with a sales tax measure
Feasibility
Interviews with business groups, neighborhood leaders, and public safety, plus public opinion research from our in-house, award-winning polling team. We test priorities, the rate, the term, and whether a general or special tax fits, and we factor in competing measures and election timing.
Measure development
We work with your staff and your city attorney or county counsel on the expenditure plan, oversight and annual reporting, sunset or term, and the ballot question, with presentations to the council or board along the way.
Community engagement
Fact sheets, FAQs, mailers, web pages, and presentations to neighborhood groups and business associations, all written and produced in house, with multilingual materials where your community needs them. We also handle media relations.
Campaign
Business, labor, public safety, and neighborhood leaders often form a committee to support the measure. We can run that campaign: fundraising, endorsements, ballot arguments, advertising, yard signs, door knocking, texting, and debate prep.
General or special sales tax
A general tax can fund any government purpose. A special tax is dedicated to a specific use. The choice affects the vote threshold, the message, and how much flexibility the council or board keeps.
There's no single right answer. Feasibility research shows which priorities voters share and how they react to each approach, so the decision rests on evidence. Your city attorney or county counsel confirms the legal requirements in your state.
Relevant case studies
Waves of Support
A small coastal city with aging infrastructure and residents who doubted the money would stay local. Listening sessions, a plain breakdown of where the money would go, and materials in two languages.
Rewriting the Story
Rebuilding public trust in a city government after a corruption scandal.
Questions about sales tax measures
What can a local sales tax pay for?
A general sales tax can fund any government purpose. A special sales tax is limited to the uses named in the measure, like public safety, roads, or parks. An expenditure plan and oversight provisions show voters where the money goes.
Who pays a local sales tax?
Anyone who makes a taxable purchase in the jurisdiction, including visitors and people who work or shop there but live elsewhere. What's taxable depends on state law. Many voters don't know this, so it often belongs in the information a city or county shares.
Should the measure have a sunset?
Sometimes. A set term can build trust, and a permanent tax gives more stability. Research shows how voters in your community weigh the two.
What if another tax measure is on the same ballot?
Crowded ballots are common. We factor competing local, county, and state measures into the research and the election timing recommendation.
How long does it take to plan a sales tax measure?
It depends on where you're starting and your election's filing deadline. The best time to start is while the council or board is still looking at the budget. Early research can tell you whether a measure is realistic before anyone spends time on one.
What's your track record?
We've helped local communities raise more than $8.5 billion. On measures where we handle both the public and the private campaign, our win rate is 97.8 percent. We've worked with more than 250 clients in 26 states.