About the RAP Tax
Cedar City's Recreation, Arts, and Parks Tax (commonly known as the RAP tax), was re-authorized in 2013 by voters and has in total been active in our community for 16 fiscal years. The tax is a 0.1% local option sales tax that can be used to fund the items outlined below. The tax is collected on sales per the state tax code and distributed to Cedar City on a monthly basis by the state tax commission. Cedar City has its own ordinance directing that the City split the proceeds between recreation, arts, and parks. In the past 16 fiscal years, the RAP tax has generated over $3 million for the Arts and over $6 million for Parks and Recreation projects in our community.
Every year, applications are submitted by various organizations in the community that wish to access the RAP tax funding. The RAP Tax Boards (one for Arts and one for Parks and Recreation) meet twice a year to review applications for RAP Tax funding and present recommendations to the City Council regarding allocations to applicants. The applications are advertised on the City's website and social media every June.
The re-authorization of the RAP tax is on the ballot every 10 years and will be on the November 2023 ballot for re-authorization of the existing tax with no changes.
VIEW RAP TAX RENEWAL NOTICE
RAP tax can be used to fund the following recreation, arts, and parks uses defined by state law, including but not limited to:
- Cultural facilities, recreational facilities, zoological facilities, botanical organizations, cultural organizations, and zoological organizations within Cedar City.
- Botanical organization, cultural organization, or zoological organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in furtherance of the botanical organization's, cultural organization's, or zoological organization's primary purpose.
- The ongoing operating expenses of botanical organizations, cultural organizations, and zoological organizations with the City or within geographic areas of entities that are parties to an interlocal agreement, to which the City is a party/
- The ongoing operating expense of recreational facilities within the City or within the geographic area of entities that are parties to an interlocal agreement to which the City is a party.
Photos of amenities provided by RAP Tax for Parks and Recreation purposes:
