ZAP tax is primed for extra innings

ZAP tax is primed for extra innings
County is pushing to reauthorize the popular program

By Alan Edwards
Deseret Morning News
Published: Tuesday, Aug. 3, 2004 7:09 a.m. MDT
Salt Lake County expects taxpayers to agree that imposing a tax for entertainment and recreation is a good thing. But county officials aren't leaving anything to chance.

The push is on to reauthorize the one-tenth of 1 percent Zoo, Arts & Parks sales tax that is due to expire at the end of 2006.

Comparatively speaking, the tax has proved to be a popular one, primarily because, since its inception in 1997, it has helped support organizations like Hogle Zoo, Ballet West and more than 100 smaller arts and community organizations and funded construction of several public recreation centers and trails.

Earlier this month, the County Council voted to put a proposal on November's ballot asking residents if they want to reauthorize the tax.

"I would be shocked if 70 percent of the people didn't approve this," said county Community and Support Services Director Leslie Reberg.

The numbers bear her out. A Deseret News/KSL-TV poll taken on the issue found last year that about 75 percent of county residents favor continuing the tax.

In fact, the ZAP tax, as it is known, has been popular since its inception.

The idea was first proposed in Salt Lake County in 1993 as a pure arts tax, primarily helping fund large arts organizations such as the Utah Symphony. It was rejected by voters, who apparently didn't like the idea of people paying more for food simply so tuxedo-clad theatergoers paid a bit less for their tickets. (Matters didn't improve when it was revealed the Utah Symphony had put a dollar value on volunteer time and included it in its budget.)

The tax was recast in 1996 to include Hogle Zoo, parks and recreation facilities and — perhaps the thing residents have come to like the most — a provision for small arts organizations to get some of the money. Groups as varied as the Canyonlands New Music Ensemble ($7,000 in ZAP money in 2003) and the Utah Scottish Association ($7,000 in 2001) can apply for and usually receive at least a small amount of the millions generated by the tax.

Voters approved the tax in 1996 for a period of 10 years.

While the tax has been undeniably popular, it has not been invariably so. Some private fitness and recreation providers have complained about unfair competition against facilities using tax dollars, and the Utah Taxpayers Association is on record as opposing taxes like ZAP that are collected and distributed for specific purposes; it prefers that taxes go into a general fund to be distributed according to need.

Nevertheless, consultant Carter Livingston, who is doing much of the legwork for the reauthorization campaign, says he is confident that residents will ante up for another 10 years.

"The reason the polls have been good is (the ZAP tax) has fulfilled its promise thus far," Livingston said. "I think people see that it's a worthy investment."

The reauthorization committee has raised more than $200,000 for the campaign. Though much of that money came from arts organizations that are funded by ZAP, Livingston was careful to point out that all contributions came from private donations, not tax dollars.

It's a bit early for reauthorization as the tax doesn't expire for more than two years, but Livingston and other supporters say they want to get the highest level of participation possible, which occurs during presidential election years.

Another reason, downplayed by supporters, is that if voters reject reauthorization, they'll get another bite at the apple on the 2006 ballot, perhaps recasting the tax as happened during the first go-round in the 1990s.

A penny in sales tax for every $10 in goods and services may not seem like much, but it adds up: The tax generates about $15 million a year.



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E-mail: aedwards@desnews.com
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