RAP Tax Funding

Recreation Arts and Parks (RAP) Tax 

In 2015, Washington County imposed a county option RAP tax, a type of sales and use tax, to fund botanical, cultural, recreational, and zoological facilities and organizations in Washington County. A portion of the funds collected by the County are retained by the County and a portion is allocated to cities and towns, including Springdale, based on a ratio of population and point of sale.  Funds are used by the Town to benefit residents and visitors.   In 2024, voters in the County reauthorized the RAP tax for an additional 10 years.

Through an application process and during a public meeting, the Town Council will determine and prioritize how these funds are distributed. The Council has adopted a vision for utilizing RAP funds along with a policy for distributing funds each year. These details can be found in the Town RAP Tax Policy.

Types of funded projects and activities:

There are two types or categories of projects and programs which may be funded through the Town's portion of the RAP tax.  These categories are cultural or recreational facilities (projects) and community focused programs and activities (programs).  These are described below. 

Cultural and Recreation Facilities:
The Council may authorize up to 50% of the annual budgeted RAP taxes to fund non-publicly funded cultural or recreational facilities (recreation, arts and related projects such as parks, trails, playgrounds, public art, and other similar projects) within the Town of Springdale to benefit residents and visitors. Funds may be used for the improvement of existing recreation, arts and parks facilities, replacement of recreational equipment in existing recreation facilities, or the development of new recreation, arts and park facilities and projects.  

Examples of cultural facilities include publicly owned or operated museum, theater, art center, music center, and other similar cultural or art facility, or public art projects and installations such as sculpture, murals, mosaic, and other similar public art.

Recreation facilities also include town-owned or publicly funded cultural and recreational facilities. Funding for publicly funded facilities follows it's own process outside of the RAP funding application.

Community Programs and Activities:
The Town Council may authorize up to 50% of the total budgeted amount of RAP tax revenues to fund community focused programs and activities implemented by qualifying cultural organizations. Cultural organizations are defined as a private non-profit organization or institution having as its primary purpose the advancement and preservation of natural history, art, music, theater, dance, or cultural arts (please see Utah Code section 59-12-702).  

Examples of community focused programs and activities include educational programs, lectures, guest speakers, art programs, community education, art, or recreational activities or events, or other similar activities.  This list is not exhaustive and the merits of proposed programs and activities will be reviewed by the Council.

Funding Limitations:

No single non-public cultural or recreational facility project may receive more than 25% of the total budgeted amount of RAP tax revenues each funding cycle.  

No single qualifying cultural organization may receive more than 25% of the total budgeted amount of RAP tax revenues each funding cycle. 

The Town is estimating that in FY2026, we will receive approximately $58,000 in RAP revenues.  Each category (projects and programs) may be funded up to $29,000 and each individual application in each category may request up to $14,500.  Please see the RAP policy for details.

Fiscal Year

2026  

Budget

RAP Tax Received

$58,000

50% Facilities and Projects

$29,000

50% Programs and Activities

$29,000

25% Single Cultural Organization Limit

$14,500

25% Single Recreation or Cultural Project Limit (non-public projects)

$14,500


RAP funds will not be approved for general administrative or general operational expenses of cultural organizations.  

The Town Council encourages cultural organizations to also apply for RAP funds directly from Washington County.  

RAP Tax applications:

Please note - RAP Tax Applications will be available following the Town Council's Capital Priorities meeting in January  as the Council may prioritize RAP funds for publicly funded recreation projects. 

Deadline for application submission: Monday, April 1, 2025.

Applications requesting RAP tax funding will be considered once a year in conjunction with the Town’s annual budgeting process.   Applications must be submitted using the above online application prior to April 1st of each year.  Questions regarding funding or the application may be directed to Town Manager Rick Wixom.

The Town Council will review funding request applications in conjunction with the tentative budget review in May of each fiscal year and determine when and for what purpose RAP funds will be used and which projects will be placed on the priority list. Applicants must attend the Town Council meeting to present their application and answer questions.