Recreation, Arts, & Parks Tax
For every chapter
What is a RAP Tax?
A RAP Tax is a 0.1% local sales tax (one cent for every $10 spent) that can be used toward recreation, arts programs, and parks within the city. It does not affect property taxes or funding for essential City services like roads and public safety.
Under Utah law, RAP Tax funds may be used only for approved recreation, arts, and parks programs. These uses are determined by city leadership in accordance with budget priorities and public input.
With further questions or to submit your argument for the November ballot, please contact the Recorder’s Office.
Learn More
From the State
How can a RAP tax be used? Learn more by reading the state of Utah’s perspective on the matter.
Key information
How RAP Tax Funding Decisions Are Made
The Eagle Mountain City Council makes final decisions about how to use RAP Tax funds during the annual budget process. To help guide those decisions, a committee typically made up of local residents reviews proposals and recommends projects to the Council.
This approach helps the City ensure that funding choices reflect community priorities.
Projected Funding and 10-Year Timeline
In its first year, the RAP Tax is expected to generate approximately $600,000 in revenue. These funds would be available for eligible parks, recreation, and arts project in the community. If approved, the tax would remain in effect for 10 years and would be subject to voter renewal.
If Approved
The RAP Tax could generate up to $6 million over a 10-year period. This funding would be designated for projects and programs that fall under the categories of recreation, arts and parks, as defined by Utah law. These funds would be separate from the city’s general fund and would not affect existing budgets for public safety or infrastructure.
FAQs
Do other cities have this tax?
Most cities in Utah have a RAP Tax, including Saratoga Springs, Lehi, and American Fork. Currently, four cities in Utah and Salt Lake counties, including Eagle Mountain, Salem, Cedar Fort, and Fairfield, don’t have one.
Who pays the RAP Tax?
The RAP Tax is a sales tax applied to most purchases made within the city limits by Eagle Mountain residents and visitors.
How much money could this generate?
The RAP Tax adds one cent to every $10 spent on retail purchases. Most retail purchases in Eagle Mountain include the RAP Tax, so visitors contribute to the amenities they use.
What does the RAP Tax fund?
Utah law prohibits RAP Tax funds from being used for other services, such as roads or public safety. Eligible projects could include, but are not limited to:
- Parks, trails, splash pads & open spaces
- Youth sports & rec programming
- Cultural programming & events
- Community gathering spaces
- Nonprofit recreation & arts partners
If approved, RAP Tax dollars generated in Eagle Mountain City would be used locally.
Who decides how RAP Tax money is used?
RAP Tax funds are used for city-approved recreation, arts, or cultural programs or granted to local nonprofits. Spending is fully transparent and locally controlled. A dedicated committee will review grant applications and recommend how funds should be used. The Eagle Mountain City Council will make final allocation decisions.
BY THE NUMBERS
PER $10 SPENT
The RAP Tax increase amounts to one cent per every $10 spent in Eagle Mountain
Expected Revenue Generated
The RAP Tax is expected to generate around $600,00 in its first year
CITIES IN UTAH COUNTY
More than 15 cities in Utah County currently have a RAP or similar tax in place
Election Information
In November 2025, residents will have the opportunity to vote on whether to implement a RAP tax in Eagle Mountain.
Visit our Elections & Voting page for more information on registering to vote, candidates, and ballot measures.
The Bottom Line
The RAP Tax is one cent for every $10 spent in Eagle Mountain. At a larger scale, $100 spent would mean 10 cents is taken for the RAP Tax.
Try our RAP Tax Calculator to run the numbers.