The Sheridan County One Percent Specific Purpose Capital Facilities Tax (“Capital Facilities Tax” or “Cap Tax”) is an optional sales and use tax approved by Sheridan County voters. 100% of the revenue collected goes to fund infrastructure projects in Sheridan, Sheridan County, Clearmont, Dayton and Ranchester.
The Capital Facilities Tax is approved for a specific amount, for specific capital improvements to community infrastructure. Once the approved amount is raised, the tax automatically expires unless voters choose to renew the tax for another round of projects. Sheridan County voters approved this tax in 1989, 1998, 2003, 2009 and 2013.
For more information about the tax, such as who pays it and how funds are used, please see our FAQ page.