HomeMy Public PortalAboutORD-CC-2020-16DocuSign Envelope ID: B6AFD7A6-1 F62-4576-BOD2-358810869714
CITY OF MOAB
ORDINANCE NO. 2020-16
AN ORDINANCE IMPOSING A LOCAL SALES AND USE TAX OF ONE -TENTH
(1/10) OF ONE PERCENT (0.1%) TO FUND CULTURAL ARTS FACILITIES AND
PROGRAMS AND RECREATION FACILITIES IN THE CITY OF MOAB,
PROVIDING SEVERABILITY AND AN EFFECTIVE DATE FOR THE ORDINANCE.
WHEREAS, the City of Moab placed a question on the 2020 ballot to seek approval from its
residents to adopt a local sales and use tax of 0.1 percent within the City on authorized
transactions to fund recreation amenities and cultural arts facilities in the City (commonly
referred to as the "RAP" Tax), pursuant to Utah Code Annotated §59-12-1401 et seq.; and
WHEREAS, the ballot proposition passed by a margin of 57% to 43% and a cultural arts and
recreation sales tax was approved by the voters of the City; and
WHEREAS, pursuant to Utah Code Annotated §59-12-1402, the tax may now by imposed by a
majority vote of the Governing Body;
NOW THEREFORE, BE IT ORDAINED AND ENACTED BY THE MOAB CITY
COUNCIL AS FOLLOWS:
Section I. Recreation. Arts and Parks Tax
The City Council for the City of Moab hereby imposes and levies a RAP tax in accordance with
Utah Code §59-12-1401 et seq.
The RAP Tax hereby imposed and levied shall be collected, a local sales and use tax of 1/10 of
1% (0.1) of the sales price upon all retail sales transactions, including personal property,
services, and meals, made within the City of Moab, except for the exempt transactions listed in
Utah Code Annotated §59-12-104.
All retails sales shall be presumed to have been consummated at the place of business delivered
by the retailer or their agent to an out-of-state destination or to a common carrier for delivery to
an out-of-state destination. In the event a retailer has no permanent place of business, the place
at which the retail sales are consummated shall be as determined under the rules and regulations
adopted by the Utah State Tax Commission.
The tax revenues earned by the RAP tax shall be used to fund City or non-profit projects within
the City for recreational, cultural, and/or botanical facilities, including, but not limited to, capital
projects, programs, and ongoing operation expenses of recreational and cultural facilities as such
terms are defined in Utah Code Annotated §59-12-1401 et seq.
The effective date of Moab City RAP Tax shall be April 1, 2021.
DocuSign Envelope ID: B6AFD7A6-1 F62-4576-BOD2-358810B69714
Section II. Severability
If any part of this ordinance or the application thereof to any person or circumstances shall, for
any reason, be adjudged by a court of competent jurisdiction to be unconstitutional or invalid,
such judgement shall not affect, impair of invalidate the remainder of this ordinance or the
application thereof to other persons and circumstances, but shall be confined to its operation to
the section, subdivision, sentence or part of the section and the persons and circumstances
directly involved in the controversy in which such judgement shall have been rendered. It is
hereby declared to be the intent of the City Council that this section would have been adopted if
such invalid section, provisions, subdivision, sentence or part of a section or application had not
been included.
Section III. Posting and Effective Date
This ordinance shall become effective at upon passing on December 8, 2020.
ADOPTED AND PASSED BY THE CITY COUNCIL OF THE CITY OF MOAB,
THIS 8th DAY OF DECEMBER, 2020.
CDocuSigned by.
SrBE64724EC64D0...
By Emily Niehaus
Mayor
ATTEST:
Sommar_Johnson, City tecorder
(-SEAL))