CHAPTER 12
PARKS, ARTS, AND RECREATION TAX

Sections:

6-12-101    Title.

6-12-102    Purpose.

6-12-103    Parks, Arts, and Recreation Tax.

6-12-104    Effective Date.

6-12-101 Title.

The sales and use tax that is established, enacted, levied and adopted by this Chapter shall be known as the “parks, arts, and recreation tax” or, alternatively, as the “PAR tax” of Springville City.

(Ord. No. 31-2021 § 1, 12/07/2021)

6-12-102 Purpose.

The purpose of this Chapter is to establish, enact, impose, and levy a parks, arts, and recreation 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. No. 31-2021 § 1, 12/07/2021)

6-12-103 Parks, Arts, and Recreation Tax.

Springville City hereby establishes, enacts, imposes, levies, and authorizes a local sales and use tax of one-tenth (1/10) of one percent (1%) (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 the Springville 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. PAR tax revenues earned shall be used to fund Springville City-owned and other qualifying recreational and cultural organizations or facilities, including, but not limited to, capital projects, programs, and ongoing operating expenses of Springville City-owned recreational and cultural facilities as such terms are defined in State law. The PAR tax supplements, but does not replace, the sales and use tax established in Title 6, Chapter 4 (Sales and Use Tax).

(Ord. No. 31-2021 § 1, 12/07/2021)

6-12-104 Effective Date.

The effective date of the parks, arts and recreation tax is April 1, 2022. Effective dates for billing periods and catalogue sales shall be computed as set forth in State law. The parks, arts and recreation tax shall be levied for a period of ten (10) years (through March 31, 2032).

(Ord. No. 31-2021 § 1, 12/07/2021)