Chapter 3.45
RECREATION, ARTS, AND PARKS TAX
Sections:
3.45.030 Recreation, arts, and parks tax levied.
3.45.010 Title.
This chapter shall be known as the “Recreation, Arts, and Parks Tax Chapter” of the Eagle Mountain Municipal Code or, alternatively, as the “RAP Tax Chapter.” The local option sales and use tax imposed herein shall be known as the “recreation, arts, and parks tax” or “RAP tax” of Eagle Mountain City. [Ord. O-58-2025 § 1 (Exh. A)].
3.45.020 Purpose.
The purpose of this chapter is to establish, enact, impose, and levy a recreation, arts, and parks tax in accordance with Section 59-12-1401 et seq., Utah Code Annotated 1953 (City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities). [Ord. O-58-2025 § 1 (Exh. A)].
3.45.030 Recreation, arts, and parks tax levied.
Eagle Mountain City hereby establishes, enacts, imposes, levies, and authorizes a local sales and use tax of one-tenth of one percent (the recreation, arts, and parks tax) on transactions described in Section 59-12-103(1), Utah Code Annotated 1953, as amended, that are located within Eagle Mountain City, except as such transactions are exempt from sales and use taxes pursuant to Sections 59-12-104 and 59-12-1402, Utah Code Annotated 1953, as amended. The tax revenues earned by the RAP tax shall be used to fund city or nonprofit projects within the city for funding recreational, cultural, botanical, and zoological facilities, and botanical, cultural, and zoological organizations within the city, including, but not limited to, capital projects, programs, and ongoing operating expenses of recreational, cultural, botanical, and zoological facilities as such terms are defined in Section 59-12-1401 et seq., Utah Code Annotated 1953. The RAP tax supplements, but does not replace, the sales and use tax established in Chapter 3.05 EMMC (Sales and Use Tax). [Ord. O-58-2025 § 1 (Exh. A)].
3.45.040 Penalties.
Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable by a fine in an amount not less than $300.00 or imprisonment for a period of not more than six months, or by both such fine and imprisonment. [Ord. O-58-2025 § 1 (Exh. A)].
3.45.050 Effective date.
The effective date of the recreation, arts, and parks tax is April 1, 2026. Effective dates for billing periods and catalogue sales shall be computed as set forth in state law. The recreation, arts, and parks tax shall be levied for a period of 10 years (through March 31, 2036). [Ord. O-58-2025 § 1 (Exh. A)].