County officials say revenue is actually down slightly over last year, rather than the usual increase of as much as 12 percent.

Contributing to the problem, people just aren't spending as much or as often. And county officials say it won't be simple drawing up next year's budget without the funds. They're expecting to cut money from jail and court operations and county law enforcement. They also predict a decrease in funding for road and bridge maintenance.

Wrapping up numbers from the 2007 fiscal year, Boone County Auditor June Pitchford was shocked to see something different. She's used to seeing a growth in sales tax revenue between 6 and 12 percent, but this time it's negative.

"Taxable sales in '07 declined. That's the first time in Boone County's history. It's our primary revenue source. It's 75 percent of the funding for our road and bridge fund. It's 100 percent of our funding for our law enforcement services fund," said Pitchford.

Pitchford said when resident's disposable income is squeezed, the county feels a pinch immediately. This chart shows normal sales tax growth. There was no growth reported in 2007 with the county seeing a drop of $6 million in sales overall. The total loss was $55 million in sales. All were related to home building, and employees at Mid City Lumber have seen the drop in sales.

"Overall volume has decreased, as mills don't get as many orders as they have in the past, we have seen lumber prices come down," explained Brent Gibson of Mid City Lumber.

"Houses aren't selling, the banks have tightened up," said Mid City Lumber employee Mike Teel.

The county says it will have to tighten next year's budget, which may affect the speed in which cases move through the court system and the responsiveness of law enforcement.

County officials are in the initial stages of budget planning. The auditor says they have not decided where to make cuts for the 2009 county budget, but did say they are inevitable.