PROVO — Utah County commissioners may take another bite out of the county's restaurant sales tax.

It's estimated that the county will have collected a surplus of nearly $8 million from its tourism, recreation, cultural and convention tax — commonly called the restaurant tax — by the end of this year.

That has sparked discussion among commissioners about whether the 0.7 percent tax is too high and if the public would be better served by lowering the tax to 0.65 percent for 2007.

If the tax is lowered, it would be the county's third such reduction in as many years. Commissioners trimmed the county's 1 percent restaurant tax to 0.9 percent for 2005 and then to 0.7 percent for '06.

Despite the reductions, the surplus has been increasing, said Commissioner Jerry Grover, who last week suggested cutting the tax by 0.05 percent.

The county had $7.1 million left over at the end of 2005, a $5.7 million surplus in '04 and a $4.4 million cushion in '03.

"It's zero-based budgeting," Grover said. "We don't take as much as we can from the taxpayers and then figure out how to spend it. The theory is you identify what your needs are and then set your tax levels accordingly."

Grover, whose bid for a fourth term on the commission fell short in June at the Republican primary, asked that the surplus be reviewed and a reduction considered before the restaurant tax is reinstated at 0.7 percent.

"I just wanted (commissioners Larry Ellertson and Steve White) to look at the surplus numbers," he said. "If they think they're going to use (the surplus), I just want to know (where the money will be spent)."

A decision on the 2007 restaurant tax is expected during today's commission meeting, which begins at 9 a.m. in the Utah County Administration Building, 100 E. Center St., Provo.

Revenue generated by the restaurant tax in recent years primarily has gone toward bonds used in financing the McKay Events Center on the Utah Valley State College campus. It also helps fund the Utah Valley Convention and Visitors Bureau, as well as county parks and recreation.

At 0.7 percent, Utah County has the lowest rate of any of the 25 counties that collect the restaurant tax, said Utah State Tax Commission spokesman Charlie Roberts.

All of the other participating counties are taxing at the full 1 percent allowed, Roberts said. Emery, Millard, Piute and San Juan counties do not have a restaurant tax.

Melva Sine, president of the Utah Restaurant Association, said recently there had been talk in Utah County of raising the restaurant tax to 1 percent.

Though tax cuts are a positive thing for the public, Sine said, there are other benefits created by the restaurant tax, which is designed to help attract businesses and tourists to the area.

"It's certainly a tax that can be used in a progressive way to create a positive business environment in Utah County," she said.

Sine cited the county's partnership with UVSC in construction of a special events center. The agreement makes the facility available for public use 40 percent of the time.

"(If the county) spends that surplus right, that could be a very positive thing for Utah County in terms of getting more tourists down there and helping to establish events and activities that will bring people to the community," Sine said.

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