Agenda Item Title:
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City Council Office providing information requested by Council Member McCandless relative to the Payson City local sales and use tax for Parks, Arts, Recreation and Culture (PARC) programs.
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Presenter:
Council Member McCandless and Mike Applegarth
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Description/Background:
Council Member McCandless has suggested that Sandy City City consider a local sales and use tax and possibly a revenue bond to fund parks and recreation projects in the City based on a similar proposal in Payson City. The purpose of this item is provide the City Council additional information on the Payson PARC proposal.
Under Utah Code 59-12-1401 et seq. cities and towns located in counties of the second, third, fourth, fifth, or sixth class have the ability to enact a local option sales tax for botanical, cultural, recreational, and zoological organizations and facilities. State law outlines the specific steps a city must take in order to implement the tax including coordination with the county and placing an opinion question on the local ballot. It is important to note that this section of law does not apply to Sandy City as a city in a county of the first class.
On April 20, 2016 the Payson City Council adopted Resolution No. 2016-04-20 notifying the Utah County Commission of the City of Payson's intent to submit an opinion question to Payson residents regarding whether Payson should impose a citywide tax to fund recreational and zoological facilities and botanical, cultural, and zoological organizations in Payson (Attachment A). Under Utah Code 59-12-1402(c), a city or town may not impose a tax if the county in which the city or town is located has imposed, or intends to impose a countywide tax for the same purpose. On May 17, 2016 the Utah County Commission passed Resolution 2016-38 informing the City of Payson that it did not intend to impose a similar tax (Attachment B).
On August 3, 2016 the Payson City Council adopted Resolution No. 08-03-20...
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