PROVO — The Utah County Commission has lowered the county's restaurant sales tax for the second year in a row. In 2006, the restaurant sales tax will be 0.7 percent, down from this year's 0.9 percent.

The restaurant tax, coupled with a 7 percent rental car tax, will bring in $3.5 million this year. But with only $2 million of that money actually budgeted for projects, the commission opted to eliminate the surplus by lowering the restaurant tax.

The majority of the money from the rental car and restaurant taxes is currently being used to retire bonds that financed the McKay Events Center located on the Utah Valley State College campus. Under the current agreement, the McKay Center is made available for public use 40 percent of the time.

That could change, however. Utah County Commissioner Steve White said UVSC officials have indicated a private donor may be willing to pay off the balance of the UVSC mortgage in exchange for the college having more control over the facility's use. If that were to happen, the County Commission would be faced with yet another surplus.

Commissioner Jerry Grover suggested looking at the possibility of an escrow account for the county's McKay Center payments, which would generate interest income for the county if the money is not needed.