Elimination of Property and Sales Tax with

the UTOMM

Universal Tax on Money Movement (UTOMM)

A National Framework for Equitably Funding the Government

I. First Principles

The purpose of taxation is to equitably promote the general welfare and to provide for the

common defense. Property taxes penalize property ownership, create foreclosure risk and distort

normal land use. Sales taxes have their own burdens and hide the true cost of government. The

tax systems based on property ownership, declared income, and consumption have grown

complex. As discretionary functions they are susceptible to a misuse of power and can create

unnatural burdens on the humanity required to pay and collect them.

II. The Universal Tax on Money Movement (UTOMM)

The Universal Tax on Money Movement replaces multiple forms of taxation with a single,

uniform levy applied to the movement of money itself. Whenever funds move between

accounts—whether between individuals, businesses, or financial institutions—a small, fixed-rate

tax is applied.

The baseline domestic rate proposed is 0.10%. This is $1 tax per $1000 transaction. Transfers

leaving the United States are subject to a higher minimum rate to discourage capital flight.

Ownership, savings at rest, and unrealized gains are not taxed.

III. A Typical County in the United States (Model Case Study)

Consider a typical mid-to-large county in the United States with a diverse tax base, a population

ranging from several hundred thousand to several million residents, and a mixture of urban,

suburban, and commercial activity.

Such a county commonly relies on property taxes as its primary revenue source, supplemented by

municipal sales taxes and numerous special-purpose districts. Under UTOMM, these revenue

streams are replaced by a uniform transaction-based system that scales automatically with real

economic activity.

IV. Local-First (“Trickle-Up”) Funding Architecture

Under UTOMM, tax collection occurs at the point of transaction within the banking and payments

system. Revenue is automatically allocated in a fixed priority order, satisfying local obligations

first before any funds flow to higher levels of government.

This reverses the modern 'trickle-down' funding model and restores fiscal autonomy to local

communities, while maintaining stable funding for county, state, and federal responsibilities.

V. Safeguards Against Misuse of Power

UTOMM is designed to eliminate discretionary taxation. Rates are fixed. Exemptions are

prohibited. Selective enforcement is structurally impossible. Revenue allocation is automatic and

auditable.

By treating taxation as neutral infrastructure rather than a political instrument, UTOMM protects

citizens from misuse of power while ensuring continuity of public services.

VI. Relationship to Democratic Oversight

UTOMM separates revenue mechanics from policy choice. Democratic institutions remain

responsible for deciding how funds are spent, while the tax mechanism itself remains neutral,

predictable, and insulated from political manipulation.