West Haven's 6% energy tax took effect Oct. 1 after a 3-2 vote

West Haven's 6% tax on electricity and natural gas took effect Oct. 1, according to the Utah State Tax Commission, after the City Council voted 3-2 in June to implement an ordinance first adopted in 1998. ^[3][1]

The city's fiscal 2027 budget estimates the tax will bring in $905,250 during the nine months of the fiscal year it is in effect. ^[2]

The 1998 ordinance

The city manager's budget summary says the council adopted Ordinance 14-1998 on May 20, 1998, enacting a tax equal to 6% of the value of taxable energy delivered to the consumer, and that the tax "has not been applied administratively for the past 28 years." ^[2]

The summary says the city does not levy a property tax and does not intend to implement one in fiscal 2027. It says West Haven is the only municipality in Weber County that has not implemented the municipal energy tax. ^[2]

It lists $736,800 in added costs in the general fund, including $309,500 for the city's share of a new law enforcement pay scale and new deputies, and says "additional revenue is needed" to meet them. ^[2]

The estimate

The final budget message bases the estimate on billable revenue reported by the two utilities for July 2022 through June 2023: about $678,000 a year from electricity and $529,549 from natural gas, or $1,207,549 for a full year. Because the tax starts Oct. 1, it budgets three quarters of a rounded $1,207,000, or $905,250. ^[4]

At the June 17 hearing, City Manager Shawn Warnke said the estimate was based on figures from Rocky Mountain Power and Enbridge, according to the minutes. ^[1]

The vote

One resident spoke at the hearing, raising concerns about the 1998 ordinance being implemented now and about residents on fixed incomes, the minutes say. ^[1]

Before the vote, Councilmember Carrie Call suggested a 4% rate instead of 6%. Councilmember Ryan Swapp said the sheriff's contract increased 7.6% this fiscal year and will increase 17% next year, and that he supported 6% because of rising costs, according to the minutes. ^[1]

Councilmembers Kim Dixon, Ryan Swapp and Ryan Saunders voted for Resolution 20-2026. Councilmembers Carrie Call and Nina Morse voted against it. ^[1]

The same night, the council adopted the final fiscal 2027 budget, Resolution 21-2026, 4-1, with Call voting no. ^[1]

State confirmation

Tax Commission Bulletin 16-26, effective Oct. 1, 2026, says West Haven will impose the municipal energy sales and use tax at 6%. The bulletin lists West Haven as being in Davis County; the city's own records place it in Weber County. ^[3][2]