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Tax commission asks nine cities to prove ZAP‑tax voter reauthorization or face halted collections
Summary
The Utah State Tax Commission has asked nine cities to provide proof they obtained voter reauthorization for a city‑level botanical/cultural/recreational/zoo (ZAP) local option sales tax; without proof the commission warned it will stop collection beginning Jan. 1, 2026, or on April 1, 2026, if jurisdictions subsequently fail November reauthor
SALT LAKE CITY — The Utah State Tax Commission told the Revenue and Taxation Interim Committee on Sept. 16 that it has identified about nine cities or towns that appear to have reauthorized a 0.1% city‑level local option tax for botanical, cultural, recreational and zoological organizations (commonly called ZAP, RAP or PAR taxes) without documented voter approval, and that it has asked those jurisdictions to provide proof of voter authorization.
Rebecca Rockwell, a commissioner at the Utah State Tax Commission, outlined the statute (Title 59, Chapter 12, Part 14) that authorizes a 0.1% city or town option funding tax for botanical, cultural, recreational and zoological organizations and facilities. Rockwell said the commission sent letters requesting proof of voter reauthorization and set a calendar for jurisdictions that have not yet supplied proof:
- If a city does not provide evidence it obtained the required voter approval before Oct. 1, 2025, the…
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