Recreation, Arts & Parks (RAP) Tax

Sports-Baseball PlayersMoab Recreation and Aquatic Center Indoor PoolSwanny Park

ABOUT THE RAP TAX

The Recreation, Arts, and Parks tax of 0.1% 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.

HISTORY

On Nov. 3, 2020, City of Moab voters approved Proposition 8, the Recreation, Arts & Parks Tax (RAP), by a margin of 56.75% to 43.25%. The ballot question read: "Shall the City of Moab, Utah, be authorized to impose a .1% sales and use tax to fund cultural facilities, recreational facilities, and zoological facilities and botanical organizations, cultural organizations, and zoological organizations in the city?” §59-12-1402(1)(b)

WHY THE CITY ASKED VOTERS TO CONSIDER THE TAX

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.

RAP TAX DETAILS

  • 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.
  • The tax can be levied for 10 years and then it must be reauthorized by the voters.

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.

Proposition 8 FAQ Image-for Web

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 and 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

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.

City-Specific Projects

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.

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. 

MARC Art WalkMARC Kids