Recreation, Arts & Parks (RAP) Tax

Sports-Baseball PlayersMoab Recreation and Aquatic Center Indoor PoolSwanny Park

RAP TAX GRANT APPLICATION

RAP TAX Grant funds are meant to aid project and program-based activities (art creation, art presentation, park and recreation facilities, capital projects, and recreation programs).

How to Apply

To qualify for a grant, an organization must be a 501(c)(3) nonprofit or partnering with a 501(c)(3) nonprofit.

Nonprofit groups interested in applying for a 2023 RAP Tax Grant 
must follow the RAP Program Guidelines and complete the
 
RAP TAX Grant Application Form.
The application period will open on Jan. 3, 2023, and close on March 1, 2023

RAP Tax Grant Q&A Open House 
Jan. 11, 2023
4 to 6 p.m. 
Moab Arts Center, 111 East 100 North


RAP Tax Grant Program Frequently Asked Questions


Basic Grant Requirements

  • Projects must qualify based on allowable uses for Rap Tax funds.
  • The location of the project must take place within Moab city limits.
  • Projects must be completed within one year of the grant award.
  • Projects must be matched by at least 25% (direct or indirect match).
  • An entity may only apply for up to 20% of the total RAP Tax Grant funds available for the year. (For 2023, the project application limit is $18,600.)

Applicants must follow all RAP Program Guidelines, including submitting the final report upon completion of the funded project.

Who Decides How RAP Tax Grant Funds Are Allocated?
The RAP Tax Advisory Committee (RAP TAC) will review applications from qualifying nonprofit groups for the portion of RAP Tax funds allocated to the grant program. The Committee will make recommendations for funding to the Moab City Council. The City Council makes the final decision.

Learn About the RAP Tax Advisory Committee

For more information about the RAP Tax Grant Program, email RAPTAC@moabcity.org.











ABOUT THE RAP TAX 

The Recreation, Arts, and Parks tax of 0.1% was approved by voters in November 2020 and went into effect on April 1, 2021. Businesses located within Moab city limits charge the sales and use tax on all eligible sales. Unprepared food items are exempt from the tax.

WHY THE RAP TAX IS IMPORTANT TO MOAB

For many years, the City of Moab has heavily subsidized our Aquatic and Fitness Center (MRAC), as well as youth sports programs, and the Moab Arts & Recreation Center, in order to provide these important services for all of our residents. These combined subsidies have totaled almost $1 million annually, the bulk of which has gone to support the MRAC. 

As Moab continues to grow, the needs of our residents grow as well. The City sought to implement the RAP Tax as a way to continue providing these popular services and as a resource for possible future expansion of recreation, arts, and parks offerings.

WHO PAYS THE RAP TAX?

  • The RAP Tax adds 0.1% to the sales tax, which equals 1 penny for every $10 spent. 
  • Anyone shopping in Moab will pay the tax on eligible purchases. Estimates from the City’s 2019 sales tax revenues show that at least 79% of all qualifying purchases in Moab are by individuals who do not reside here. This means the largest percentage of RAP Tax revenue will come from visitor spending. 
  • Funds generated from the RAP Tax are reserved solely for specific projects including recreation programs, cultural arts programs, and parks.

HOW MUCH does the RAP tax COST?

The tax adds 0.1% to the taxes charged by Moab hotels, nightly rentals, restaurants, shops, and other businesses. Groceries are exempt from the tax. The tax increases Moab’s sales tax rate from 8.75% to 8.85%. This equals 1 penny for every $10 spent.

Based on sales tax revenues from 2019, the tax could generate $300,000 to $400,000 in additional revenue for the City. The amount of revenue depends entirely on sales for any given year.

WHO DECIDES HOW RAP TAX FUNDS ARE USED?

The Moab City Council will make the final decision on how RAP Tax funds are spent for qualifying projects, programs, facilities, etc. The Moab community will have the opportunity to provide input on proposed qualifying projects that will be considered by the City Council.

ADVISORY COMMITTEE RECOMMENDATIONS

Information about the RAP Tax Advisory Committee (click link)

On June 15, 2022, the Moab City Council approved the creation of the RAP Tax Advisory Committee. Appointments were made to the Committee by the Mayor on Sept. 29, 2022. The committee includes five members.

The City Council determines the percentage of total RAP Tax revenues collected that will be allocated to qualifying non-profit organizations. For 2022-2023, that percentage is 20% or approximately $93,000. The RAP Tax Advisory Committee (RAP TAC) will review applications from qualifying non-profit groups and make recommendations for funding to the Moab City Council. The City Council makes the final decision.

The remaining revenue from RAP Tax funds (80% for 2022-2023) will be dedicated to qualifying City-specific projects, which will be recommended by City staff. The City Council makes the final decision. 

CITY-SPECIFIC PROJECT Recommendations

Moab City residents will have the opportunity to give input into how the funds are distributed.

For City-specific projects, City staff will suggest potential amenities/programs during each budget year and that information will be available to the community so residents can make their views known during a public meeting. The City Council will make the final decision on projects to receive funding.

HOW MUCH WILL I PAY?

Use the calculator below to better understand how the tax will affect your qualified purchases.

RAP Tax Calculator

RAP Tax Calculator

Enter purchase amount: $
RAP Tax amount: $

HOW RAP TAX FUNDING CAN BE USED

These funds may be used for capital improvements and operations of publicly owned/operated amenities. The funds may also be allocated for other uses including:

  • Parks
  • Playing fields/courts
  • Pickleball courts
  • Moab Aquatic and Fitness Center
  • Moab Arts and Recreation Center
  • Pedestrian Trails/Bike paths
  • Sports programming
  • Arts and cultural programs

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