County Council

Hours:
8:00 am - 5:00 pm Mon-Fri

25 North Main
Heber City, Utah 84032

Phone (435) 657-3180
Fax (435) 657-0283
Council@wasatch.utah.gov

Recreation Arts and Parks (RAP) Tax

In May of 2021, Wasatch County Council voted to put a Recreation Arts and Parks (RAP) Tax on the ballot this November. This is a voter-approved program that would fund public recreation and arts amenities in our community. As we produce information about the program, we will provide updates here.


Question and Answers

RAP stands for Recreation Arts and Parks. The RAP program is designed to improve cultural recreation facilities, arts programming, and local parks in Wasatch County.

State law allows cities and counties in Utah to levy a 1/10th of 1% local sales and use tax for the purpose of enhancing recreation and cultural arts in the community. It does not apply to most grocery purchases.

If approved, the tax is in effect for up to 10 years. At the end of the 10 year period, it must be voted on again to be reinstated.

Every park in Wasatch County is eligible. Funding is slated to improve parks, trails, and public spaces throughout the county.

The 1/10 of 1% RAP tax will generate approximately $800 thousand in revenue the first year. It is anticipated to grow over time as population and tourism increases in Wasatch County.

Most taxable purchases, except food, made in the county would have an additional 1/10 of 1% added to it. This includes purchases made by residents, tourists, visitors, and non-residents. For Wasatch County, a significant portion of our sales tax is generated by non-residents when compared to other counties in the state.

Every family is different but the best way to calculate it is to take a $10 purchase and add one penny to it.

Summit County, Salt Lake County, Provo, Orem, Duchesne City, Roosevelt, Lehi, American Fork, and Spanish Fork all have a RAP Tax currently in place. Any shopping in those locations contributes to their RAP program.