The boom left behind a few cities and towns, Roberts said. Vineyard's sales tax revenue was down 39 percent while Brian Head was down 9.6 percent, Tropic 6 percent and Green River 1.1 percent.

Those kinds of performances were the norm in 2002 and 2003, and cities were forced to freeze or cut positions and cut back on purchases.

City leaders say boom times are an opportunity to complete projects and save for rainy days, but not necessarily the time to add positions.

"The sales tax is one of those revenue sources that really cycles up and down," Provo Mayor Lewis Billings said. "That source of revenue comes and it goes. We're saying, 'Let's not do anything to commit anything long-term based on a high season of production.' If we make ongoing commitments based on high sales-tax funds, when they drop out from under us, it causes trouble."

Sales taxes were the leading source of revenue for Provo, accounting for 23.5 percent of city revenues. Property-tax revenue was second at 17.1 percent. Property taxes are a far more stable revenue source. For example, Provo's property-tax revenue rose by just $163,000.

"Property-tax revenue doesn't waffle around on retail trend or economic condition," Billings said.

A certified public accountant recently completed Provo's annual audit and concluded that city finances are well-managed.

"We like to think we have good management going on," Billings said, "but this (sales-tax overage) has happened because we have a strong economy. What we do or don't do with it will determine if we have good management. It has cycled before and it will cycle again."

Three council members proposed moving some of the funds to the parks and recreation department, but a 4-3 vote killed the proposal. The council then voted unanimously to move all of the money to the general capital improvement fund. The decision gave the City Council time to decide how to dole out the extra money. The administration and council will work together to determine what projects are priorities.

"The council has complete final say," Billings said. "We have a number of things we'd like to propose, but before we come up with anything new, let's finish things we've already agreed we're going to do. One thing that happens in a strong economy is that construction becomes more expensive."

The city is completing construction of a performing arts center, improving the city's airport, renovating a fire station and converting a bank into a justice court building. A new looming cost is a new road at 4800 North. The short extension from Canyon Road to University Avenue was delayed by a court case.

"We're going to pay quite a bit more than what we would have five or six years ago," Billings said.

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E-mail: twalch@desnews.com