Wednesday, Summit County staff recommended councilmembers approve what state law calls the “impacted communities” tax at their Oct. 29 meeting.
The revenues are earmarked, by law, for transit and transportation projects. Staff also recommended approving a bond, which the sales tax would pay for.
“When you look at the transit and transportation projects that are contemplated between now and the Olympics, they start to come pretty close to $100 million, so a bond could help generate that source of revenue to pay for those,” Councilmember Roger Armstrong said on KPCW’s “Local News Hour” Oct. 23. “So you're essentially getting those monies in advance and repaying it as you go.”
The bond’s true cost won’t be known until it’s actually issued. The county council’s vote just sets a limit on its size and how long it will take to pay off. The Oct. 29 meeting agenda hadn't been published as of midday Oct. 23.
Summit County’s ability to impose the tax comes courtesy of Senate Bill 333, which passed during the 2025 legislative session and looked broadly at financing Olympic infrastructure.
Before Oct. 1, only certain municipalities like Park City and the state agency developing Deer Valley East Village could impose the impacted communities sales tax.
Now that Summit County is included, it can’t double tax Park City. The county’s impacted community sales tax — up to 1.1% on most purchases — only applies in unincorporated areas.
Councilmembers may not vote for the full 1.1% tax, which would raise an estimated $17 million annually. A 0.5% tax rate, which Armstrong thought was the more likely outcome, would bring in $7.7 million.
Groceries, prescriptions and gasoline are exempt from the sales tax. County financial staff have estimated that visitors and non-primary residents account for up to 65% of sales tax revenue.
County staff say the tax and bond could finance the county’s side of a public-private partnership in Kimball Junction. That includes additional parking, expanding the transit center and building a pedestrian bridge over state Route 224.
State law does not require public input or a public vote on the sales tax.
Summit County is a financial supporter of KPCW.
