Chapter 3.10
ARTS, BOTANICAL, CULTURAL, RECREATIONAL AND ZOOLOGICAL SALES AND USE TAX
Sections:
3.10.010 Imposition of the RAP tax.
3.10.020 Purposes of the RAP tax.
3.10.030 Administration, collection and enforcement.
3.10.010 Imposition of the RAP tax.
Pursuant to this chapter, the city imposes a one-tenth of one percent limited sales and use tax on all applicable goods and services sold or distributed within the city. [Ord. 2014-1 § 1].
3.10.020 Purposes of the RAP tax.
The sales and use tax collected hereunder shall be used for financing recreational and cultural facilities within the city and providing revenue for the ongoing operating expenses of recreational and cultural facilities within the city or within the geographical area of entities that are parties to an interlocal agreement to which the city is a party, providing for recreational and cultural facilities. [Ord. 2014-1 § 2].
3.10.030 Administration, collection and enforcement.
The tax collected under this chapter shall be in accordance with the same procedures used to administer, collect and enforce the taxes collected under Chapter 59-12 Utah Code Annotated 1953, Part 1, Tax Collection; or Chapter 59-12 Utah Code Annotated 1953, Part 2, Local Sales and Use Tax Act; and Chapter 59-1 Utah Code Annotated 1953, General Taxation Policies, as set forth in Section 59-12-1402, Utah Code Annotated 1953. [Ord. 2014-1 § 3].
3.10.040 Term of RAP tax.
The sales and use tax collected hereunder shall be in effect for a 10-year period from the date on which the tax becomes effective. The city has the right to reauthorize this tax for an additional 10 years pursuant to the requirements outlined in Section 59-12-1402, Utah Code Annotated 1953. [Ord. 2014-1 § 4].
3.10.050 Filing requirements.
The ordinance codified in this chapter along with certification of the election results shall be distributed to the Lieutenant Governor’s office and to the Utah State Tax Commission. [Ord. 2014-1 § 5].