Recreation, Arts, and Parks (RAP) Tax

 

The South Weber City Council voted unanimously to pose a ballot question to the citizens of the community this November 2021 General Election on whether the citizens want to implement a 0.1% sales tax on qualifying purchases in the City that would generate revenue specifically allocated for recreation, arts, and parks programs and facilities in the City.

The yes or no question on the ballot will read:

SHALL THE CITY OF SOUTH WEBER, UTAH, BE AUTHORIZED TO IMPOSE 0.1% SALES AND USE TAX TO FUND RECREATION, ARTS, AND PARKS FACILTIES AND PROGRAMS?

 

PUBLIC HEARING

What: The South Weber City Council will be holding a public hearing to receive comment on the proposed RAP tax

When: October 12, 2021 at 6:00PM

Where: 1600 East South Weber Drive

VOTER INFORMATION PAMPHLET

A voter information pamphlet will be mailed prior to the election. You can also find it HERE.

 

ARGUMENTS FOR AND AGAINST THE RAP TAX (Arguments are the opinions of the authors)

Arguments For

  • 100% of the RAP funds are devoted to projects that benefit South Weber City parks and recreation programs.
  • Salt Lake and Weber Counties, and most of Davis County Cities currently benefit from a RAP tax. Implementing a RAP tax in South Weber City would allow our community to likewise benefit from outside patrons, as well as our own residents, who frequent South Weber businesses.
  • RAP funds are used for recreational projects such as public parks improvements, playgrounds, athletic fields, gymnasiums, trail systems, or other facilities used for recreational purposes.
  • RAP funds could be used to replenish deficits identified in South Weber City’s Parks Priority list which includes the following: replacing playground equipment, restrooms, walking paths, and pavilions.
  • The RAP fund is a dedicated funding source that, if approved, will allow general funds of the City to be reallocated for critical infrastructure needs such as capital improvements, law enforcement, snow removal, etc.

South Weber Mayor and City Council

Arguments Against

No arguments against the RAP tax were submitted.

Frequently Asked Questions:
What is a RAP Tax?

If approved by the residents, a municipality may increase the sales and use tax by 0.1% specifically to fund recreation, arts, parks, and cultural programs and facilities. It is NOT a property tax.

This tax is commonly referred to as a RAP, RAMP, or ZAP tax. Under UCA 59-12-1402, this potential increase may be placed on the ballot as an opinion question and would result in the ability of the municipality to increase the sales and use tax by 0.1%. A municipality may not impose this tax if the county in which it is located already imposes the tax, which Davis County does not.

If implemented, revenues generated from a RAP tax must then be used on specific projects in the community such as parks, cultural arts programs, and recreation programs. The funding may be used for capital improvements and operations of publicly owned/operated amenities such as (but not limited to) parks, playing fields/courts, trails/bike paths, etc.

How Much is a RAP Tax?

A 0.1% sales tax equals 1 penny for every $10 spent. City staff estimates a RAP tax would generate approximately $60,000 per year based on current sales tax projections.

What could the RAP tax funds be used for?

State law allows for the RAP tax to fund a broad range of cultural and recreational programs and facilities.The City
has a list of priority parks and recreation projects in need of funding, such as park restrooms and baseball fields. The goal of the City is to use the funding for needed projects and programs that will benefit South Weber City citizens.

South Weber City has developed a parks priorities projects list with help from the Parks & Recreation Committee. Projects on the list estimate to total over $2 million. The City Council would determine final order of priority, but funds received from a RAP tax would go toward projects on the list, some of which are:
Cherry Farms – new ball field, replace playground equipment and surface
Central – restrooms, replace bowery
Cedar Loop – new playground
Cedar Cove – replace asphalt walking path
Canyon Meadows – walking path, pavilion, basketball court

How Long Will a RAP Tax be Imposed?

If passed by election, the tax would be in effect for 10 years. After 10 years, the RAP tax may be re-submitted to voters to decide on another 10-year term.

Who Pays the Tax?

Anyone who makes a qualifying point-of-sale purchase in South Weber City would pay the tax, regardless of their place of residency. This is true for our residents when visiting other cities that have implemented a RAP tax. All sales within city limits would include the additional 0.1% tax, so both residents and visitors to the City who make a purchase that involves sales tax would pay the additional 1 penny for every $10 spent.

What Other Cities and Counties have a RAP tax?

Davis County cities Bountiful, West Bountiful, North Salt Lake, Woods Cross, Centerville, Farmington, Clearfield, and Syracuse all benefit from a RAP tax. Salt Lake & Weber Counties have also enacted a RAP tax for all cities within their jurisdictions. Many additional counties and cities around the state also benefit from RAP funds. South Weber residents pay this tax in other cities, but other cities’ residents do not currently pay this tax when in South Weber.