McDonald County voters will head to the polls on February 5th to decide the fate of a new sales tax. The sales tax would be earmarked for law enforcement and would replace the existing county property tax. If the sales tax is passed, Noel would have the highest sales tax in the state. Currently, sales tax in McDonald County ranges from 5.725 to 7.850. Presiding commissioner, Bill Wilson says the need for the sales tax is due to the recent population growth in the county. Deputy Sheriff Tom West says the law enforcement tax would allow them to alleviate the special problems they have in the jail and in the sheriff`s office. Polls open tomorrow at 6:00am and close at 7:00pm.