Here we go again: “Shall the Board of Supervisors of Rockingham County, Virginia, impose a food and beverage tax in Rockingham County, the proceeds of which to be used for the construction and operation of public schools in Rockingham County, Virginia, as authorized by state law?”

Readers of this page know it doesn’t often advocate increasing taxes. But in this case the obvious answer to the ballot question is yes. And for a simple reason: The county needs the money. The state budget crunch is deleteriously affecting counties that depend on state funds for schools and other needs. So, the question is how best to raise that money.

A meals tax, defeated at the polls last year 53-47 percent, is a good way to start.

It’ a voluntary tax to which tourists, officials say, will make a significant contribution. In other words, users will pay it, which makes it more fair; i.e., it is not an across the board levy that will hit everyone. Otherwise, people who eat at restaurants will pay it. Those who don’t won’t. That means it falls upon those with the most disposable income, as well as, again, tourists.

As for the tax itself, it is the 4 percent state maximum that cannot increase and cannot be imposed within towns that collect a similar tax. County officials will exempt food sales for churches and non-profit groups because they raise significant funds at spaghetti dinners, chicken barbecues and similar functions.

That brings the question back to the tough fiscal times the state and Rockingham County face and what the money will be used for. Remember that the ballot question earmarks the proceeds for education and the needs of the county’s growing school division. Construction projects like the new East Rockingham High School and recently opened Riverbend Elementary School, as well as the increased maintenance costs of those schools, mean the public schools need more money. Short of raising real property taxes, imposing a meals tax is an easy way to get it.

Opponents may say earmarking funds from this new revenue stream, expected to be some $600,000 in the first year alone, could be a shell game, whereby county officials simply nibble away the back end of the system’s funding. Vigilant taxpayers can prevent that by watching how the supervisors and school administrators spend the money.

With limited sources for tax revenue and dwindling contributions from the state, the county must seek funding, and the best way to do so is through a voluntary tax to which visitors and those who can afford it make the largest contribution. The alternative is much less appealing: increasing real property taxes on everyone, including those who can least afford it. Either way, the bills must be paid.

Vote yes on the meals tax.