A funding source for the arts — and animals — is on the ballot this year in Salt Lake County. Here’s what you need to know about the zoo, arts and parks, or “ZAP,” tax:
What is the ZAP tax?
The tax allocates millions in funding to organizations like Tracy Aviary, the Utah Museum of Fine Arts and Red Butte Garden. The program increases the sales tax within Salt Lake County by about one cent for every 10 dollars. Last year, revenue from the tax totaled $36.7 million and was allocated to more than 200 organizations.
Why is it on the ballot?
The state Legislature created the ZAP program in 1993, which included a mechanism for counties to impose — if approved by voters — a tenth-of-a-percentage-point sales tax increase to support privately owned botanical, cultural, recreational, and zoological organizations, according to a recent study by the Kem C. Gardner Policy Institute.
In 1996, the Legislature changed the program so the tax could benefit publicly owned facilities as well. The ZAP tax was first passed in Salt Lake County that year, with the support of nearly 58% of voters.
The next ZAP vote came in 2004, and 71% of Salt Lake County voters agreed to the tax. In 2014′s vote, the tax was approved by 77% of county voters. The tax is put to a vote every 10 years, per state code.
How much would I pay?
Most ZAP funds in 2023 weren’t paid for by county residents, according to the Kem C. Gardner Policy Institute report. Only about 25-40% of the tax burden fell on residents, equating to about $8-12 dollars annually. County businesses, non-county businesses and out-of-county residents paid the remaining 60-75%.
Who gets the money?
In 2023, about 230 organizations were awarded ZAP funds, including 22 large organizations, such as Ballet West and the Natural History Museum of Utah.
These 22 large organizations received 45% of last year’s ZAP tax funds. That amounted to a $1.87 million allocation for Ballet West, while the Natural History Museum of Utah received $1.93 million.
Smaller organizations received 9% of last year’s ZAP funds. In 2023, about 200 of these groups were awarded money, including the Millcreek Arts Council and the Salt Lake Chinese Choir. Those two organizations received about $7,000 and $12,000, respectively.
About 16% of last year’s ZAP funds went toward three zoological organizations: the Hogle Zoo, Tracy Aviary and Living Planet Aquarium. The zoo received about $3.75 million, while the aviary and aquarium received about $490,000 and $1.67 million, respectively.
The remaining 30% of 2023′s ZAP tax money — about $10.9 million — was allocated to Salt Lake County’s Division of Parks and Recreation.
