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

Trails, Arts, and Parks (TAP) Tax

Wasatch County Council would like to place a question on the ballot giving Wasatch County residents the option of placing a charge on many taxable purchases made in the county to improve trails, arts, and parks. This TAP tax is often referred to as a ZAP or RAP tax.

We are committed to funding the following:

  • Trail amenities
  • Filling gaps in the trail system
  • Wayfinding
  • Maintenance
  • Parks improvements
  • New/upgraded play structures
  • New/upgraded pavilions
  • Arts programs
  • Creating grant programs to fund visual arts, performing arts, literary arts, arts education, and more.

Voter Information

Below is information concerning the proposed Wasatch County Tails, Arts, and Parks (TAP) tax.


Question and Answers

TAP stands for Trails Arts and Parks. The TAP program is designed to improve trail 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 trails, parks, 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% TAP tax will generate approximately $800 thousand in revenue in the first year. It is anticipated to grow as population and tourism increase 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, about half of our sales tax is generated by non-residents.

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 have a TAP Tax currently in place. Any shopping in those locations contributes to their TAP program.