Non-Property Local Option Tax

ABOUT THE  NON PROPERTY LOCAL OPTION TAX

In 2025, voters approved a Non-property Sales Tax measure, more commonly known as a Local Option Tax or an LOT, which established a 5% lodging tax along with a 3% tax on liquor by the drink, 1% tax on all prepared foods and 1/2% tax all other retail sales for a term of ten (10) years, effective January 1st, 2026.

The initiative required a 60% majority to pass and Tetonia voters approved the ballot question.  The City may now allocate Local Option Tax revenue on behalf of our community in essential programs approved by voters.  A copy of the full Ordinance can be found below or you may contact the Tetonia City Clerk. 

Revenue from the tax may be used for maintenance and improvements of essential programs like transportation and associated infrastructure like water, sewer, parks, facilities, visitor services, grant programs and a property tax relief fund.  

Businesses inside, or doing business in, Tetonia City limits must collect and remit to the City a 5% sales tax on all Lodging (30 days or less), 3% sales tax on all liquor by the drink, 1% sales tax on all prepared meals and a 1/2% sales tax on all other qualifying retail sales not already listed above. 

A Non-Property Local Option Tax permit application is required each calendar year as well as an annual business license. 

Please use the reporting form below to report these taxes to the City. You may use the current state sales tax reporting schedule that you already follow, whether it be monthly or quarterly. 

Contact the Tetonia City Clerk/Treasurer with any questions you may have.