Recreation, arts, and parks (RAP) Tax
About the RAP Tax
The Moab City Council voted June 9, 2020, to place an opinion question on the ballot for the 2020 General Election. The ballot question will 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 Moab Needs a rap 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. This year, residents will have the opportunity to vote on a proposed sales tax called the Recreation, Arts, & Parks Tax, or RAP Tax for short.
RAP Tax Details
- The RAP Tax amount is 0.1%, 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 the majority of all 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 a RAP Tax are reserved for specific projects including recreation programs, cultural arts programs, and parks.
- The tax can only be levied for 10 years and then it must be reauthorized by the voters.
HOW MUCH WILL THE RAP TAX COST?
The RAP tax will add 0.1% to the taxes charged by Moab hotels, nightly rentals, restaurants, shops, and other businesses. Groceries are exempt from the tax. The RAP tax would increase 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, a RAP tax in the City of Moab 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.
HOW MUCH WILL I PAY?
Use the calculator below to better understand how the tax will affect your qualified purchases.
How can RAP Tax funding be used?
RAP funds may be used for capital improvements and operations of publicly owned/operated amenities and other uses including:
- Playing fields/courts
- Moab Aquatic and Fitness Center
- Moab Arts and Recreation Center
- Trails/Bike paths
- Sports programming
- What does “RAP” mean?
- What is the RAP Tax?
- What is the process to enact a RAP Tax?
- Is this a property tax?
- Who pays the RAP Tax?
- How much can I expect to pay?
- How is the RAP Tax used?
- Who determines how the RAP tax will be used?
- Have projects already been identified?
- Where can I find more information?