Recreation, Arts, Parks & Zoos Tax and Restaurant Tax
The Recreation, Arts, Parks, and Zoos (RAPZ) tax is a local option sales tax that was approved by the voters and enacted by the Cache County Council in November 2002. The funds generated support a multitude of cultural events throughout the County; the development or improvement of parks, trails, and recreational facilities within 18 of the 19 municipalities and in the unincorporated County; the Willow Park Zoo; and a number of other community interests.
The RAPZ tax is a 0.1% sales tax (1 cent on every $10 spent) that is distributed based on the review of qualifying applications by an 8 member board that provide a recommendation for final funding approval to the Cache County Council. A number of items go into the selection criteria for RAPZ funding awards including how much match money or labor/materials/equipment will be provided, the availability of the project to be used by the public, and the effective use of previous RAPZ awards by the project sponsor.
Since 1992, the County Council has approved a 1% tax on restaurant sales that can be used for either capital projects or maintenance expenses by publicly owned or publicly operated facilities in the areas of tourism, recreation, cultural arts, and convention or airport facilities (Utah State Tax Commission). Private nonprofit organizations are eligible to receive Restaurant Tax funds for tourism promotion.