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HomeMy WebLinkAboutPSK-yakima river_2024.10.29Comments for the Yakima River Canyon Attn: Diane Priebe blm or wn mail@blm.gov dpiebe@blm.gov The BLM has done a fantastic job developing recreation in the Yakima River Canyon. The continuous improvement and cleanliness of the recreation sites is outstanding and consistent. Thank you. Uniform BLM management from Stone Road to the Rosa recreation area along the Yakima River Canyon is a worthwhile goal. Preventing the public from loving the river to death will preserve public access to OUR RIVER for future generations. Recommend WDFW left bank land holdings be swapped with BLM right bank Land holdings. Reduce site management costs and present an uniform branding/fee system in the Yakima River Canyon. WDOT no parking zone 1,000 feet of site entrances to improve public traffic safety. WSDOT corridor sketch summary 3/29/2018 "What needs to change? There are a number of issues with the pull -off areas including their location, entry and exit points, and size within the Yakima River Canyon" Peak time vehicle shoulder parking is a concern to public safety. . BLM to manage "WDOT" access points. Solicit Kittitas County Commissioners to support yearly capital funding for BLM capital improvements in the Yakima River Canyon Raise fees: parking $10 daily, Camping $20 . Friends of the Yakima River Canyon:$30 yearly. Present BLM many other pass options. Free to veterans Go cashless at all sites with ROK pay stations. Promote an unofficial "Yakima River Canyon" website. Model after "Hugefloods.com" Two photos from Umtanum FlIeru.burg :511 S DVT: 32,689 6L DVT:18,334 .e- Stone Road RV Park YAKIMA RIVEF RINGER RCAE) -,CANYON DVT:1,574 Big Horn MP21 LJMTA M Reds F-- u N�T A I �LS Lf C F1 DVT: 20,046 2- MP16 BIG P#Es) MP8 N ''A R RE 'ATI 0 N z ROZA P— �N - Y A K- M A -k I TfCr C T R LEGEND Accessble Camping IME4MISLE Or K-JghftW campinq Improved Road ........... Non-IMLorizedTtail sclall Day Ar&a C)Ihei Rned NT4,ail FLEdIroad M WalchsNe WikH6%w&a Sui6au 31 Land .113 Fg N Acresabl& Ruvoofris Mamyenwo 1EILM) m M lrrfi;uesd Yak" Cuqray. Area U r, C,;kal Eriwonmrial M Hiking CO nce f ft i. MIS Boal Launchr-i oLhef Bt-m LLnd River Aocess F 1 M-pafbAerd cifDeIM:Se F-IsINng (E-NecW& L---] SLaLa Gear RVKyl L I PiivaleorCIh�i Yakima River LWCF Acquisition } 7n EMS P] f horn E4�av�ria� c �� I��nnrar RIP Lower LJm rrn kw�i�y►�• 5 'UM Aw Washinglon LEGEND Yakinm River i',.amy*n AgcpurAibc>h Bureau of LentMana)emard Sute Pr1v£dle Wd. i, fwfwr. • ,00W a�a4M— a �ti•. w. b �.nr wr r+� n•• Mw r r I + r •r•r ti. �� +tr•r..�.M �4•rM tis •aew�•r r�#r/+ � wM•� Hr IFfwi Fad IVY •wt rd'+w n ydbw! 4�i �rt w,�r Yakima River Canyon Floater's Mileage Chart •Red's and Bighorn are private access and require a launch fee- 'WOFW requires DiSCGVer Pass or WPFW Vehicle Use permit. *50vi requires either an a nnw I pass {available at Red's I or a daily launch fee. Mile Ringer Big Horn Markers Umtanum Reds' Lmuma Big Pines Roza r DFff till'-21 19 or 20 1101 h1P-16 h1P-15 ]1P-12 11k'-10 111'-8 hlkr-H Ringer n i)F 11 figg Horn 3 Miles BL. I Mile Marker 5 Miles 2.5 Miles 9 or 20 ,nr mtanum 8 Miles 5 Miles 3.5 Miles H "I ed'S 10 Miles 7 Miles 4.5 Miles 2 Miles "Rd r. rTf, mums 13 Miles 10 Miles 7 Miles 5 Miles 3 Miles ru Big Pines 16 Miles 13 Miles 10 Miles 8 Miles 6 Miles 3 Miles OLU Milepost is 17 Miles 14 Miles 12 Miles 9 Miles 7 Miles 4 Miles 1 Mile FP OFW Roza 18.5 Miles 15.5 Miles 13.5 Miles 10.5 Miles 8.5 Miles 5.5 Miles 2.5 Miles 1.5 Miles u t LE tnd QR4NdlybumdVy P-A,J � vrrdd par NW F'rwmweomdhand -*M oraY.H wky' arrranc rilw Whr6QnprmsLrdOara7ia r .fal&-mdid &m&W cpaoi Yakima River Carndar Plan: joffrkstawmeln Canyon Piwib Cansrrve:Iur E;a'Jf mmrrL uc Pudiasr A _L!Y 7 m IhM �F— k.-.. HERRERAxo-ie;ca Kittitas County Yakima River Public Access Plan July 2018 City of Ellensburg RV Dump Ellensburg Waste Water Treatment Owner City of Ellensburg Hasa free RV dump station that can be noted on all recreation site interpretive signs. Could be a Possible ROK pay station. fie:. • •: •K�:-•:s,,.� �- � t .t. � • r* Iti t .P City of Ellensburg RV Dump Stone Road Trail Hansen Pit and Stone Road pond Trail Owner Kittitas County. Currently no public access across the railroad tracks to reach Hansen pit.. Future vehicle access would require a parking lot off Stone Road and backtracking to Hansen Pit. BLM enter management agreement with Kittitas County to manage areas. Stone road parking lot would start the Yakima River Access Trail. Improvements BLM interpretive signage, pay station, parking, vault toilet, picnic bench and trail Trail Pond Owner Kittitas County. BLM enter management agreement with Kittitas County. Midpoint of Yakima River Access Trail. Improvements bench and viewing blind. Restrict fishing at These ponds and public access to designated trail area only to preserve nesting and viewing enjoyment. -AS: r k► *i r, Stone KUad Trail Stone Pond to RV Park Stone Road Pond Trail to Yakima RV Park improvements: trail, bench and viewing scope to observe nesting ospreys in trees along river bank. ''i: i BLM Ringer North Yakima River RV Park Yakima Rv Park BLM Boundary line adjustment with Kittitas County for Maintenance Storage Barn at retired Yakima RV Park to better align riverfront trail. Close North Ringer Parking and move to closed Yakima RV park. Possible ry camping without power or water. Complete trail along river bank east of Ringer road. BLM Boundary line adjustment with Kittitas County i to complete Yakima River. Pay station. High non- compliance area with fees for use of parking lot. . : �••S.. 3 r :r•irs � Z• T ell. •.r'. Yakima River RV Park Ringer Loop Boat Launch Ringer Loop Boat Launch Recommend WDFW left bank land holdings be swapped with BLM right bank land holdings. Reduce site management costs and present an uniform branding/fee system in the Yakima River Canyon. Improvements: boat launch to the material condition of the Columbia River Apricot Orchard launch managed by Grant PUD„ increased vehicle parking , linking of Yakima Riverfront Trail from ringer loop to Wilson creek. Oversize parking lot used for drift boats. Starting point of a " second float company" launch area for 8 mile Ringer to Umtanum float.. Kittitas County no parking zone 1,000 feet of site entrances to improve public traffic safety. Ringer Loop Boatlaunch StaLder Trail Stalder Trail Boundary line adjustment between City of Ellensburg to Kittitas County. BLM enter management agreement with Kittitas County. Improve Yakima River Trail to mouth of Wilson Creek. Improvements: 1.5 mile multipurpose trail, benches, pack in pack out. Parking is at Ringer Loop boat launch. Note there is an existing deeded access easement from Ringer Road along BNSF railroad property to Kittitas County land holdings (Stalder Parcel) K AR Stalder Trail Rattlesnake Trait MP-21 Rattle Snake Trait (mile post 21 ) BLM owned. Improvement: parking Lot, trail interpretive signage. No Vault toilet, pack in pack out. Possible jersey barriers to improve traffic safety. L- Rattlesnake Trail MP-21 Bighorn MP-20 Big Horn Recreation Site (mile post 21 ) . The site is too small to properly develop parking for boat trailers without extensive work and vegetation removal. Hand launch only.. The public has been without access to this vehicle boat launch in the past, hold the site in reserve for trailer launching until the fate of "Ringer Loop Boat Launch" is answered by the river migration. Tent camping only. No Trailers . Sharp V entrance to prevent trailer access to site . Improvement: picnic tables, firepit, riverfront benches and extensive nature trail . Improve boat launch to the material condition of the Columbia River Apricot Orchard launch managed by Grant PUD.. Pack in pack out. Vault toilet at both ends.. WDOT no parking zone 1,000 feet of site entrances to improve public traffic safety. WSDOT corridor sketch summary 3/29/2018 "What needs to change? There are a number of issues with the pull -off areas including their location, entry and exit points, and size within the Yakima River Canyon ", a.. Bighorn MP-20 Milepost 20 Mile marker 19 /20 WDOT owned.. Better signage. Pack in pack out. BLM to manage Mile Post 19/20 for WSDOT in exchange for fee site. Develop site for drift boat launching and improved parking (15 vehicle with trailers). This will take the "drift boat mess" away from Big Horn while still providing good drift boat access. WDOT no parking zone 1,000 feet of site entrances to improve public traffic safety. WSDOT corridor sketch summary 3/29/2018 "What needs to change? There are a number of issues with the pull -off areas including their location, entry and exit points, and size within the Yakima River Canyon:' A M P-20 Umtanum MP-16 Umtanum Recreation Site (mile post 16 ) BLM owned. This is the site for major capital investment and site expansion.: new Big rig RV Camping and drift boat parking to the east end, increase day use parking on west end.. In the center is outfitter operations. Float zone Umtanum to Roza 10.5 miles Along the shoreline 15 walk in tent sites Big Horn and Uptanum are only location of primitive camping on the river Cut a large half moon beach into the shoreline for river access. Improve boat launch to the material condition of the Columbia River Apricot Orchard launch managed by Grant PUD. WDOT no parking zone 1,000 feet of site entrances to improve public traffic safety. WSDOT corridor sketch summary 3/29/2018 "What needs to change? There are a number of issues with the pull -off areas including their location, entry and exit points, and size within the Yakima River Canyon ". Yam.. Umtanum MP-16 Redd's M P-1 5 Red's Fly Shop and Canyon River Ranch Recreation Site (mile post 15) Privately owned and operated by Red's Fly Shop and Canyon River Ranch. This site is a well -established destination for fly fishing, guided trips, and outdoor education within the Yakima River Canyon. The facility includes boat launch access, a full -service fly shop, lodge accommodations, and riverfront dining. r Lmuma Creek MP-1 2 Lmuma Creek Recreation Site (mile post 12 ) BLM owned. Transition to day use only site, pack in pack out to relieve management pressure Improve boat launch to the material condition of the Columbia River Apricot Orchard launch managed by GrantPUD Lmuma Creek MP-12 Milepost 10 Mile post 10 (mile post 10) WDFW left banl< land holdings be swapped with BLM right banl< land holdings. Improvements: Interpretive signage , Vault toilet, pack in pack out, Improve boat launch to the material condition of the Columbia River Apricot Orchard launch managed by Grant PUD WDOT no parking zone 1,000 feet of site entrances to improve public traffic safety. WSDOT corridor sketch summary 3/29/2018 "What needs to change? There are a number of issues with the pull -off areas including their location, entry and exit points, and size within the Yakima River Canyon." �- - s# fit;'*.*�' .�.# :...........'.� All 0�i .I.FF..� ■ .i. *'''��'_ i •#i t'' Lsi «*2'..' �'**i• thy'#i'' fit+'iit @ Kkg evi T,� -T--XV? 4N Milepost 10 49 q Y k • � C S RR i � rex =cam- � � `�r,. i7'' .ly r�j� ' - � s•S�'� ev:+► . t3,. �:. � irk-r'i� * •. a 4 1 u•:l�:K� 1+ y Big Pines MP-1 0 Big Pines Recreation Site (mile post 10 ) BLM owned. Improve boat launch to the material condition of the Columbia River Apricot Orchard Launch managed by Grant PUD improved boat launch. WDOT no parking zone 1,000 feet of site entrances to improve public traffic safety. WSDOT corridor sketch summary 3/29/2018 "What needs to change? There are a number of issues with the pull -off areas including their location, entry and exit points, and size within the Yakima River Canyon ". � L�J :Z :C1x M _ e• Big Pines MP-10 Milepost 8 Boat Launch Mile post 8 (mile post 8 } WDFW owned Recommend WDFW left bank land holdings be swapped with BLM right bank land holdings. Reduce site management costs and present an uniform branding/fee system in the Yakima River Canyon. Improvement interpretive signage, , Vault Toilet, Pack in pack out , day use only Improve boat Launch to the material condition of the Columbia River Apricot Orchard launch managed by Grant PUD. WDOT no parking zone 1,000 feet of site entrances to improve public traffic safety. WSDOT corridor sketch summary 3/29/2018 "What needs to change? There are a number of issues with the pull -off areas including their location, entry and exit points, and size within the Yakima River Canvon ". °1 a Milepost 8 Boat Launch Roza Recreation MP-8 Roza Recreation Site (mile post 7 ) BLM owned. Remove campsites to resolve day use parking and reserve camping conflict, day use only, increase day use parking west with overflow primitive parking lot to relieve surge parking on weekends.. Improve boat launch to the material condition of the Columbia River Apricot Orchard launch managed by Grant PUD WDOT no parking zone 1,000 feet of site entrances to improve public traffic safety. WSDOT corridor sketch summary 3/29/2018 "What needs to change? There are a number of issues with the pull -off areas including their location, entry and exit points, and size within the Yakima River Canyon ". Mv`' Ito- +s r1 M Roza Recreation MP-8 Wenatchee Field Office mee.RT1NENT OF THE INTERF ' OF UNO AIANAGEMENr FLREA allows land management agencies to retain and spend collected revenue to uppleru appropriated funds and provide a steady funding stream for recreation site enhan ments, c maintenance, and operations. To improve Bureau of Land Management {BLM} tra parency public regarding collections and expenditures of recreation fee revenues as requ' d by law, provides annual L1232 (recreation fee) spending and accomplishment reports. Download Files BLM-OR-FY21-Spend-Plan.pdf for Wenatchee Field Office 508 (PDF / 3.8 MB)a BLM-OREGON WASHINGTON-FY23-Spend-Plan-for-Wenatchee 50B (PDF / 674 KB).13 Piloted Remote Off -Grid Kiosk Trie We�amhee Fiek4OfOre parli[gdtetl in a ELM pilot program Ip delermirwlls'hih hnro feasibility Wind, remote oFI klas ui (RMx . this dance allow..isit— to pay fees with credh or debit uMs, antl transartiuns can emr even tl aVl w Wifl cormectlona are unavalWhk. BLM InatNkd a ROx a! the Roza Recreadpn Sine in the Yakkro itire found ft Tfie 1, inanllatiod was simple, ca ELM abiff ifff IS easyCayeraleantluntleretand. nd BLMstaff faond the ROK rf r etvety erpblem flee antl retlucetl the number of Me envelopes. Umtanum Bridge Rehabiiitatian fomplsren Vmla,wm Ontlge rmpm.ements r [lino and Shploi desert ndIB0f Yak,,, River Canyon, the ""'soon Suspension S le a hletaric sbucWre apanrting the YaN'ma River It rs also the only nx ss kntl were mtha weft side of lhe'ven In 202191he dratlge's sd and ralltngs were replacetl, awpenalon towers realigned, new support beam, bracing, and mnrn0 cemponeina were mma e- ! an the 3oawr parking. a ntlaccessreadwere paved enda0iped, Theprojectwaseup s—wildbath fee revenues antl tleferretl melrnenanre footling. Recreation Fee Dollars „OREG9 N _VJA S H I NGT.p N>—Iiri Nlenitcliee �. i keaealipn Fee Pro�am Bperding 6 0.ccomplishmerd High�2022 Outhouse Pumping Contract I �gpmes�,ra�ne The BLM W¢natrlr¢¢FrMd"I (WFoj 6DeM6 .creation fee money each year on a epntrectlo pump pwh at ELM 's four Yekma River Canyon r¢9malion sites and 111y¢rty cdmpgrepnd. a Iota" pl zb outhouses. Outhouses are pumped twice per Yee, by a local coinractor al a cost of approeimatNy $22,000yyear mIs--at iW eontrecl is one eawnple or the metnlenance end -'Bon' Pled,eaaompllshsd using recreation Ice money, keeping ales rumieg s—hhy. Amw [,Vebded 4211 ROK Installed at Big Pines t iIM unitis insralletl ar Big Pines Camp9 Amount Expended: $9,500.00 The BLM WFO installed a Remote Offg'd Kiosk (ROK) mote pay station unit at the aig Pines Recreation sitein the Yakima River Canyoeofcams i Wh. 11hi ! state n this past fall. The Big Pines ROK is the thud ROK .nh that .BLM has installed in the Yakima River Canyon (Roza w... he first location public 2021).h.I All ROK unhs have been popular with the public, who have appreciatetl another option to net, the ELM site use fees, Installation of Umtanum ROK wew w�-anra� aoK Th¢ RIM WF0 mewlktl a Renmt¢ 01191.6 Kyak (ROK) —a station unit al the Umtanum Awpeatrwi Site in the Yakima IF!—Cairypn W —an Waahinglm crate oo May 11, 2022-7he Umtanum Wk., Ire S—d ROK n'thirt ELM has Installed in the Yakma If— Canyon (Peso was "e ftrat locarion'm 2021 ). Rath 1tOK oohs have Been popular Win the public, who have pp — nod n. her pphm to pay the BLM site use lees. ROK uns ¢16t $] 000 . $2,500 annual amine tee. AmaW EWmdad $91 Yakima River Canyon Camp Hosts Campgrouatl Hosts Make All The Di%m Amount Expended: $9,000.00 Fer aver l0 years, Gallas end Cintlee have been fortunes st the Big Pines recreation site in the Yakima River Canyon, These enthusiastic campers and their two omp,n,,n....... BLM's campground hosts at thiis busy river campground and access site. The hosts .—I greeting visitors, posting ervati.... and cleaning all four BLM recreation sites year-round. Dallas and Cindee a,e kay partners in WFO's Recreation team. Revenue & Expenditures Kittitas County Recreation: Propose $100,000 annually to BLM for capital improvement using Hotel and Motel Funds. 2024-2027 Capital Facilities Plan A copy of the 2024-2029 Capital Improvement Program (CIP) can be found at the link below. The CIP was approved as Ordinance Number 2023-009. Kittitas County Capital Improvement Program 2024- 2029 Six Year Plan Revenues Sum of YrD Column Labels Row Labels rr 20L8 2019 2020 2021 2022 am 140STADIUM 11,226,373) (L,519,8" (1,444,618] [2,055,156� 12,442,423] (2,721,948) =Revenue 11,226,373) {L,519,8" 11,444,6L8] (2,05-5,156� 12p42,423) (2,721,948) -?I310TAXES {1,185fa65� {1,397,8M 11,39$097} (1,973,502) (2,547,257) (2,569,279) 11340 CHARGES FOR GOODS & SERMUS (20)032� (94,366) 127,453) {58,8M (64,536) 172,036) J-VD MISCELLANEOUSREWNUES (20,677� (27,705) (1),073} (24771) 169,374 190,633} Grand Total (lArk37A) 1345 SA" (1,44,61M "56aMj IMMA") 1%nX94% Fund Balance: Sum of Balance Column labels - RowLa6els 2020 7021 2022 2023 2024 + Stadium /Lodging Tax 2,696,499 4,323,928 5,550,019 7,057,510 3,068,477 Brian Carlson Budget and Finance director Kittitas County, WA brian.carlson@co.kittitasma.us O: (509) 962.7502 C: (509) 312.3094 Vault Toilet as an Anchor to a Recreation Site The condition of a vault toilet sets the tone for a recreation site. BLM vault toilets are always spotless. Recommend 6 plus toilet roll holders, decal to keep toilet lid shut, pull handle and spring hinges with a restroom deadbolt indicator. Vault entrance area always has three sides to prevent sprung doors. Roll over image to zoom in Put The Seat Down Toilet Stickers, Please Close The Lid, The Dog Has Drinking Problems, Please Close The Lid, Waterproof Toilet Tag Dog Decor Dog Stickers, Strong Adhesive Toilet Stickers (Color) Brand: Ushopfun 4.0 ***** - 93 ratings $699 Jpri me Two -Day FREE Returns I Unlock a $100 Amazon Gift Card upon approval for Prime Vsa and pay $699 $0.00 for this order. Vault Toilet as a Kiosk Mount metal map of area, ROKk fee collection mounted to wall, no fire signs and pack in pack out roll bags and , normal garbage can (to reduce trash inside vault) Give a clean look to recreation site and saves money in securing items. P;-'O- Fees Raise fees $10 daily $20 camping $30 yearly, lots of pass option through BLM. Veterans are free. No pass confusion. Go cashless with just ROK fee stations. It costs 30% of fees collected to handle cash. Today the public rips a stub off pay envelope and places it on their dash, parking for free. It is not possible to timely track if the fee stub was paid. Going cashless this is prevented and higher compliance with the RKO system. . A Vehicle Access Pass is issued at no charge by WDFW with the purchase of any annual hunting, trapping, or fishing license, excluding an annual razor clam or shellfish/seaweed license. A Vehicle Access Pass allows you to park at WDFW wildlife and water access areas. Vantage Boat Launch — Entering (SB) Traffic County 2021 s,moF se.d,ta.,d Vantage Boat Launch - Entering {SB} Traffic Count 2021 U aav 0 m ^ 25D d e 2Qd =1191II I II III III II II-,IIm �m nil 11111111111111110111 111101m �41111 47 0 4 # « A n i`II �Y '^ ry # �F iYY d fY M iTi Sundae Mmuay 7ue"N Wauneow 7hunuay FHAW Saturday Dar of Week Wrkdffy = Daft + Install at all sites to collect usage data yearly. There is an "unlimited" source of new visitors that use 1-82 daily. 20,046 vehicles daily. 1,574 vehicles use the Canyon daily. link to state website . Need to know daily use of recreation sites. Recreation Public Flows like Water Management needs to provide the path to enjoy our river or the public will make one. Example Milepost 20 "hacked in" boat launch. Less signs the better. "No day use parking at camp sites at Rosa" Remove signs and campsites. Cobble edge boarders to keep public on trail, Ecology block benches to mark trail, provide kiosk, show access site to river. Make it fun with Selfie spots, and bird blinds and telescopes. Roza Campsite 6 with picnic table, fire ring and parking space. Sunshade a Verizon ^ ' 8.30PM 72�%M mazU a on Sign in 8 `/ 0° Delivering to Ellensburg 98926 - Update location ., Visit the Conlaroo Store q,g ***** 55 Coolaroo 95% UV Block Dualshade Outdoor Sun Shade Sail with Hardware Kit, 1Z' Square, Cobblestone RWGF0.aq! a U r Up to 95% UV Block AA amazon.com X on rM Kittitas County Funding A ^ Contact Us Partners Rosters & E-Bidding Have. Research Ouestion7 m Empowering ■/ .. Empowering local governments Search. RESEARCHTOOLSEXPLORE TOPICS -STAY INFORMED•ABOUTUS Home > Explore Topi¢ > Fins—R Rudgming a Lodging Tax i[iooel-Mo [Tax} Share this. ®0 ®M Weekly E-News 41 Lodging Tax (Hotel -Motel Tax) Get the latest local government news, analysis, and training opportunities in Washington State This page provides an overview of the lodging tax, also known as the hotel -motel tax, that with MRSC's Weekly Insights. cities and counties in Washington may charge to benefit tourism, including applicable tax rates, use of revenues, Lodging tax advisory committees (LTACs), and sample documents. The information on this page applies only to cities and counties. Certain public facilities districts also have separate lodging tax authority which is not discussed on this page. For more information, see our page on Public Facilities Districts (PFDs]. Related Materials b18LOG For further guidance on Lodging taxes and other local revenue options, see MRSC's Revenue Guide for Cities and Towns and Revenue Guide for Counties. Informal AG Opinion Clarifies Lodging Tax Awards Using Lodging Taxes for Staff On this Page Chide]- Support of LTAC Overview "Basic" ar "State -Shared" Lodging Tax "Additional" or "Special' Lodging Tax Use of Revenues Application and Award Process Lodgi rig Tax Adviso ry Cam mittees (LTACsI Reportin Re ulrements MRSC - Lodgi n Is IN THE NEWS Ana ortestoaselodgingtaxfunds for events center Port Angeles sets Lodging tax caps Rat ASK MRSC Can a city council increase or decrease the awards to recipients made by their lodgingtax advisory committees? Tax (Hotel -Motel Tax)