Hot Sulphur Springs residents will have two municipal questions on their ballot this election. The first is a use tax on construction materials, and the second asks voters about amending how town ordinations are published.

If approved, both taxes would be implemented beginning January 2026. No residents submitted comments either in favor of or against the two ballot issues, by the deadline of Sept. 15.

Ballot Issue 2A – use tax on construction materials

Voters are asked whether or not they approve a 4% tax for storing or using construction or building materials for building projects within the town. This tax increase could raise an estimated $100,000 annually, possibly more, according the the initiative. The generated revenue would be used by the town for municipal purposes.

If instituted, this tax would be paid upfront by a person applying for a building permit within town limits. Applicants would be asked to estimate the cost of building supplies. The outstanding difference would be paid or refunded after construction is completed.

This is same tax issue that was presented to voters in the 2024 election. According to town clerk Katie LaDrig, there was confusion among residents, with some believing the tax would affect all residents. However, this tax is only for those who are involved with building permits for construction.

Ballot issue 2B – publication of ordinances by title only

Voters will be asked if the town should be permitted to publish the text of new or proposed town ordinances by title only in the newspaper, rather than by publishing the full ordinance. If instituted, the text of the full ordinance would be available at the town hall for residents to read or copy during normal business hours.

The town has presented this ballot issue because staff are in the process of approving and adopting a Land Development Code that is 230 pages long. It isn’t feasible for the town to publish this entire document in the paper, said LaDrig.