For most local governments, sales tax is the second largest revenue source behind property tax. This revenue is more restricted than property tax and collected by the state, so local finance officials have to manage it differently. This session will cover all the various local option sales taxes available to local governments and how they can be used. The session will also cover compliance requirements and how to work with the Department of Revenue to help ensure local sales tax is collected and distributed accurately. At the end of this session, the participant should be able to recall the differences between types of local option sales taxes;recite restrictions and compliance requirements for each type of local option sales tax; discuss how to do revenue forecasting for local option sales taxes; and list information DOR can provide local governments about their sales tax and how local governments can help DOR identify uncollected or misallocated local sales ta.