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SALT LAKE CITY — When people visit a store in Salt Lake County, a portion of their sales tax is going toward organizations like zoos, art galleries, parks or other recreational areas that enrich the lives of many Utahns.
This happens through Utah's botanical, cultural, recreational and zoological tax, more commonly known as the ZAP (zoo, arts and parks) tax in Salt Lake County.
But what exactly is the ZAP tax, and just how much does it contribute to the economic makeup of Salt Lake County?
A new analysis from the Kem C. Gardner Policy Institute shows that Salt Lake County collected $36.7 million in ZAP tax revenue in fiscal year 2023 from an additional 0.1% sales tax, or one cent for every $10.
"The mission of the ZAP program is to support the programs and places that enhance the Salt Lake County resident and visitor experience through art, cultural and recreational offerings. We're excited to have this report that helps show how the ZAP program has worked toward that mission over its nearly 30-year history," Matt Castillo, division director for Salt Lake County Arts and Culture, the Salt Lake County Division that oversees the administration of the ZAP program, said in a statement.
Important takeaways
2022 saw over 11 million visitors — some of whom are repeat visitors — from Utah and beyond access in-person services from organizations, parks and recreational facilities receiving ZAP funds.
A large reach means greater opportunities to bolster the places and programs Salt Lake County residents, Utahns and people from around the world love, and in 2023, ZAP funding was able to do exactly that.
The report showed that ZAP funding supported 22 large cultural organizations labeled Tier I, three zoological organizations and more than 200 Tier 2 organizations as well as Salt Lake County Parks and Recreation.
Grant distributions ranged from $1,500 all the way to $3.7 million, while Salt Lake County Parks and Recreation received around $10.9 million.
"This report shows that the ZAP program supports thousands of opportunities to engage with arts, culture and recreation throughout the year," Castillo said.
Beyond just improving Salt Lake County's recreation offerings, the ZAP funding also directly impacts Utahns, as organizations receiving the funds employed nearly 15,000 people in 2022, and over 37,000 volunteers served with these organizations during the same time frame.
As far as the cost, the report showed that Salt Lake County residents directly paid around $8 to $12 in ZAP tax, annually. Additionally, the ZAP tax revenue per Salt Lake County resident came in at roughly $30 in 2023.
"We learn from our data analysis that Salt Lake County residents pay less than anticipated — between 25% and 40% of the total ZAP tax burden," Nate Lloyd, director of economic research at the Gardner Institute, said in a statement.
Despite its immense impact on the makeup of Salt Lake County, data shows that only around 60% of Salt Lake County residents are aware of the ZAP program.
"The resident survey shows mixed awareness of ZAP among Salt Lake County residents and the in-depth interviews provide insights to various stakeholder perspectives. We hope this timely information helps inform Salt Lake County residents and stakeholders about ZAP, its benefits and associated costs," Lloyd said.
People interested in learning more about the ZAP tax can do so by reading the Gardner Institute's report or by visiting slco.org/zap to discover ZAP-supported events and programs throughout the county.
