Local Option Tax

Why is the Local Option Tax so important to Harrison?

The Local Option Tax is a significant benefit to the community, as it allows us to receive revenue from the thousands of people who pass through the city and utilize our services, park, and streets. This tax provides the city with an additional source of revenue, making us less reliant on property taxes and the limited shared revenue from state sales, highway, and liquor taxes.

What will the Local Option Tax Revenue be used for?

• City Infrastructure and capital projects
•  Streets, sidewalks, boardwalks, parking
• Public safety services including EMS helipad
• Public parks, waterfront improvements recreational services
• Any excess revenues received will be placed in a designated property tax relief fund
•  The city will retain the cost of collecting and administering the tax

Who pays the Local Option Tax?

Everyone pays the Local Option Tax when purchasing taxable items within the city limits of Harrison. The tax adds 1 cent per $1 of purchased goods or services. Importantly, tourists, sportsmen, visitors, and those passing through Harrison also contribute by paying this tax when making purchases.