Jackson County Commission Approves Flexibility in Use of One-Cent Sales Tax

By: Shelia Mader

The Jackson County Board of County Commissioners voted unanimously this week to approve a new ordinance providing more flexibility in how the county allocates funds from its one-cent local sales tax.

The decision came following a public hearing led by County Administrator Jim Dean, who requested the board adopt the ordinance to repeal Ordinance 295 and replacing it with new language that removes restrictions on how the funds must be spent.

“This change will allow the sales tax revenue to be used for any public purpose as authorized by state law,” Dean explained. “Though the funds have historically been allocated entirely to road and bridge projects, this ordinance gives the board the discretion to apply them where needed in the future.”

The ordinance, set to take effect January 1, 2026, no longer requires that the tax be used solely for road and bridge operations. Clerk of Court Clay Rooks read the new ordinance by title only before discussion ensued.

Commissioner Ed Crutchfield voiced concern over the possibility of future boards diverting the funds away from the road department, which he said still faces significant needs.

“My feeling is I hate to take it away from road and bridge,” Crutchfield said. “That’s where most of our problems are. If you take it away, it’s going to limit what they can do.”

Rooks clarified that the current budget, which was presented to commissioners earlier this week, allocates 100% of the one-cent sales tax to road and bridge. However, future budgets could reallocate those funds at the board’s discretion.

“This ordinance doesn’t tie your hands, and that’s what helps you this year,” Rooks said. “Right now it all goes to road and bridge, but in years ahead, you’ll have the authority to move it if needed.”

County Attorney Michelle Jordan echoed those sentiments, noting that the tax, known as the Small County Surtax, is statutorily intended to fund operating expenses countywide.

“This tax was created for general operational use,” Jordan said. “While I understand Commissioner Crutchfield’s concern, tying the hands of future boards permanently isn’t advisable. Requiring a referendum to change it down the road is expensive and likely unsuccessful.”

Jordan also pointed out that municipalities share a portion of this tax revenue. Placing internal restrictions on county use could potentially affect how those funds are interpreted or applied by city governments.

Commissioner Paul Donofro made the motion to adopt the new ordinance, stating it preserved the board’s ability to continue using the funds for road and bridge if desired but also allowed flexibility.

“We’ll still have the capability to use all of those funds for road and bridge,” Donofro said. “But it gives us and future commissions the authority to apply them where they’re most needed.”

The motion was seconded by Commissioner Donnie Branch. After final questions from Commissioners Willie Spires and Crutchfield, the board voted 5-0 in favor of adopting the new ordinance.

Dr. Spires summed up the consensus: “Ultimately, this body decides where those dollars can be spent. This gives us options, but we still control where the funds go each year.”

The revised ordinance takes effect January 1, 2026. Until then, under the current ordinance, funds will continue to be used solely for road and bridge operations.