After a lengthy debate, only two members of the Bradley County Commission voted in favor of a 30-cent wheel tax on Monday night.
The measure needed 10 votes to pass.
Several commissioners said a wheel tax would have certainly brought on a petition for a referendum and then defeat at the polls.
Commissioner Jeff Yarber said the last wheel tax lost by 70 percent in a referendum.
Commissioner Bill Winters said the tax had been approved 3-1 by the finance committee, and he said it would bring in not only the $12 million for a Lake Forest Middle School replacement but also go to debt service and other projects.
But in the end only the chief sponsor, Robert Rominger, and Johnny Mull voted in favor.
Christie Shuck, PTA president at Lake Forest, opened the meeting by saying the PTA was in full support of the measure. She said the school had problems from the beginning with its odd arrangement of numerous different buildings.
She said the problems included heating and cooling as well as roofing.
Ms. Shuck said it was dangerous for students to move from building to building during storms.
And it was pointed out that some buildings do not have restrooms, so it is necessary to go to another building for a restroom.
Commissioner Winters said the wheel tax would bring in $2 million per year. He said part of it could be used to bring down the county's $90 million debt and other funds could go for a new IT system and two new ambulances.
Commissioner Dan Rawls said 30 cents would bring in almost two and a half times the amount needed to fund a new $12 million Lake Forest School. He said supporters cited needs of the children, but he said, "We would be saddling our children with debt."
He said state representatives should have pushed for a hotel-motel tax. He said the state representatives "abandoned us." However, another commissioner said that would have only brought in $300,000.
Commissioner Yarber said the wheel tax lost decidedly earlier despite a number of stipulations being written in.
Commissioner Caywood said it was true that a wheel tax "has a bigger clientele," including renters. And he said the Lake Forest makeover was sorely needed.
Commissioner Milan Blake said, "I do not want to raise taxes of any kind, but I do not want to turn my back on the kids at Lake Forest."
Commissioner Thomas Crye said a referendum election would cost taxpayers $45,000. He said the wheel tax motion was "a waste of time."
The commission will have budget hearings on Thursday from 4 to 6:30 p.m. with department heads making presentations.
The commission meets next Monday at noon in a work session.