LOCAL SALES AND USE TAX ("RAMP TAX") TO FUND
RECREATIONAL FACILITIES AND CULTURAL ORGANIZATIONS
INCLUDING ART, MUSEUMS AND PARKS
24-7-2 Statutory authority
24-7-3 Purpose of provisions
24-7-6 Use of revenues
24-7-8 Advisory Board and Committees
24-7-9 Distribution of revenues - Determination of operating expenses
24-7-10 Free or reduced admission day available to all state residents
24-7-11 Incorporation of state law
The ordinance codified in this chapter shall be known as the local sales and use tax ("Ramp Tax") to fund recreational facilities, cultural organizations and facilities within Weber County.
24-7-2 Statutory authority.
The authority for imposing this tax is derived from Title 59, Chapter 12, Section 702 et seq., Utah Code Annotated 1953, as amended.
24-7-3 Purpose of provisions.
The ordinance codified in this chapter is enacted to provide the county with a source of revenue specifically for the purposes of funding recreational facilities, cultural organizations and facilities within Weber County (including both incorporated and unincorporated areas), pursuant to state code and policies and procedures enacted by the county to establish, collect and use the taxes provided herein.
As used in this chapter:
"Administrative Unit" means a division of a private non profit organization or institution that: (a) would, if it were a separate entity, be a cultural organization; and (b) consistently maintains books and records separate from those of its parent organization (U.C.A. § 59-12-702(1).
"Advisory Board" means the seven member RAMP Tax Advisory Board appointed by the Commission and charged with the obligation to advise the Commission on the use and distribution of RAMP tax revenues.
"County Commission or Commission" means the Board of County Commissioners of Weber County.
"Cultural Facility" means any publicly owned or operated museum, theater, art center, music hall, or other cultural or arts facility (U.C.A. § 59-12-602(2).
"Cultural Organization" means a private nonprofit organization or institution or administrative unit thereof having as its primary purpose the advancement and preservation of natural history, art, music, theater, dance, literature, motion pictures or story telling. Cultural Organization also includes a municipal or county cultural council having as its primary purpose the advancement and preservation of history, natural history, art, music, theater or dance. "Cultural organization" does not include any agency of the state, any political subdivision of the state, or any educational institution whose annual revenues are directly derived more than fifty percent from state funds, any radio or television broadcasting network or station, cable communications systems, newspaper, or magazine (U.C.A. § 59-12-702(4).
"RAMP Tax" means the tax enacted and levied by this ordinance.
"Recreational facility" means any publicly owned or operated park, campground, marina, dock, golf course, playground, athletic field, gymnasium, swimming pool, trail system, or other facility used for recreational purposes (U.C.A. § 59-12-702(6).
"WACOG" means the Weber Area Council of Governments, an interlocal entity comprised of representatives of Weber County and municipalities within Weber County.
There is hereby levied for collection a local sales and use tax of one-tenth of one percent within the boundaries of Weber County for the purpose of funding recreational facilities, cultural facilities and organizations in Weber County.
24-7-6 Use of revenues.
The revenues received from the local sales and use tax levied herein shall be used solely for the purposes of funding programs and projects authorized in this ordinance and in accordance with Utah Code Annotated § 59-12-701 et seq., 1953 as amended.
A. Taxes imposed under this chapter shall be:
1. Levied at the same time and collected in the same manner as provided in Title 59, Chapter 12, Part 2, the Local Sales and Use Tax Act, except that the collection and distribution of the tax revenue is not subject to subsection 59-12-205(2); and
2. Levied for a period of ten years and may be reauthorized at the end of the ten year period in accordance with Section 59-12-703, et seq., Utah Code Annotated.
24-7-8 Advisory Board and Committees
A. Advisory Board. There is hereby created the RAMP Tax Advisory Board consisting of seven members appointed by the Commission. The Chair shall be a leader in the community with interest in both recreational facilities and cultural organizations. Three members of the Advisory Board shall be appointed to represent the interests of Arts and Museums and three members shall be appointed to represent Parks and Recreation. The Chair and other Board Members shall be appointed by the Commission after receiving and reviewing applications. The Advisory Board is charged with the following duties:
1. To develop an application and criteria for review and approval of major project distributions, municipal and unincorporated distributions, cultural facilities and cultural organization distributions and recreational facilities distributions.
2. To develop and recommend to the Commission a calendar including application deadlines, application review schedules and revenue distribution schedules.
3. To review, develop and prioritize recommendations for all categories of projects.
4. To develop and recommend to the Commission for adoption any other policy, procedure or process for carrying out its duties as defined in this ordinance.
B. Arts and Museums Committee. The Commission shall appoint a Arts and Museums Committee comprised of seven members consisting of the three members of the Advisory Board representing cultural interests, and four other members. The members shall be appointed by the Commission after receiving and reviewing applications. The committee shall represent the interests of the arts, culture and museums within the county and prepare recommendations for use of the allocated tax revenues for the Advisory Board.
C. Parks and Recreation Committee. The Commission shall appoint a Parks and Recreation Committee comprised of seven members consisting of the three members of the Advisory Board representing recreational interests, and four other members. The members shall be appointed by the Commission after receiving and reviewing applications. The committee shall represent the interests of parks and recreation within the county and prepare recommendations for use of the allocated tax revenues for the Advisory Board.
D. Terms of Board and Committee Members.
1. Except for the terms of office of the members of the first board or committees established hereby, the term of office of each member shall be three years and until the appointment and qualification of a successor. The terms of members of the first board and committees established shall be staggered.
2. Upon the expiration of a member’s term, his/her successor shall be appointed for a full term of three years.
3. The expiration date of all terms of office for each board or committee member will be September 30th.
4. The chair of the Advisory Board shall be selected by the Commission and shall serve as chair for a three year period or until his/her term expires, whichever occurs first. The chair of each committee shall also be selected by the Commission from the Advisory Board representatives to the respective committees. Committee chairs shall serve for a one year period with new committee chairs to be appointed by the Commission on or about September 30th of each year.
5. The members of the Advisory Board and Committees shall be appointed and reappointed by the Commission.
6. Committee and Advisory Board members may serve for two successive full terms, provided, however, that an initial term or vacancy appointment that is for one year or more shall be counted as a full term. Committee members may be reappointed to a committee or the Advisory Board, after two successive terms, provided they have not served on a committee or the Advisory Board for a period of three years.
24-7-9 Distribution of Revenues
A. Distribution Calculation. It is the intent of the Commission to distribute revenues derived from the RAMP Tax as follows:
1. After deducting the statutory administrative fee and an amount for Small Grants and projects (an amount to be recommended by the Board), the Commission will reserve one third (1/3) of remaining revenues in the RAMP Tax fiscal year for major projects. From the remaining revenues, the Commission will reserve for each municipality and the unincorporated area of the County an amount no less than Five Thousand Dollars ($5,000). For municipalities and the unincorporated area of the county with a population exceeding 5,000 residents, the amount reserved shall be one dollar for each resident in the state population estimate provided by the most recent U.S. Census Bureau’s annual city-level population estimates. After the municipality reserves are established, the remaining balance shall be reserved in equal amounts for arts and museums and for parks and recreation projects. Any available funds not allocated by a Committee in a given year shall be available for allocation by the Advisory Board in that year or if not allocated by the Advisory Board in that year, shall be rolled over into the following year for allocation.
EXAMPLE - FOR ILLUSTRATIVE PURPOSES ONLY
Total RAMP Tax Revenues after deducting the administrative fee and small grant awards $3,000,000
Less Major Project Reserve $1,000,000
Less Municipal Reserves (Approximate) $ 300,000
Less 50% for Cultural Facilities and Organizations. $ 850,000
Balance $ 820,000
Remaining balance for Recreational Facilities $ 850,000
Total Remaining Balance $ 0
B. Municipal Grants. Each municipality and the Commission representing the unincorporated area of Weber County may submit the abbreviated Municipal Population Grant application for a share of the RAMP Tax revenues in an amount no less than $5000 or one dollar for each resident as specified in the last state population estimate provided by the Governor's Office, whichever is greater. The RAMP Grant Administrator shall have authority to review for RAMP compliance and approve the Municipal Population Grant application and any subsequent changes requested by the applicant municipality. The approved grant revenue shall be disbursed upon certification by the municipality that the project is complete with a report on the funds expended for the project. All proposed projects shall comply with the statutory requirements for use of RAMP Tax revenues. If a municipality fails to complete the project and submit the necessary certification within one year of the grant approval, the funding shall be terminated and shall be deemed to be new revenue for the following year.
C. Legal Review. Prior to distributing applications to the Board and committees for consideration, the RAMP Administrator shall meet with legal counsel to determine if the applications are made in accordance with state law and this ordinance. Any applications deemed to be in violation shall not be forwarded to the Board or committees for consideration.
D. Major Projects/Grants.
1. The Advisory Board shall accept applications for project proposals from qualified entities as defined by state statute seeking funds to construct and/or maintain Recreational Facilities and Cultural Facilities and Organizations as permitted by governing law. Major Projects means projects requesting funding in an amount of $200,000 or more. Funding requests of less than $200,000 shall be referred to either the Arts and Museums Committee or the Parks and Recreation Committee for review and consideration.
2. Major Projects, and projects submitted to the committees which are in excess of $50,000 shall include a section certifying the availability of funds to complete the proposed project. If bonding is anticipated, the applicant shall provide a letter from the applicant’s chief financial officer verifying the ability to bond for the proposed project within applicable statutory limits. The applicant shall also provide a resolution or letter of intent from the body that would have to approve the issuance of the bonds or approve a bond election. If donations are anticipated to fund the project, the applicant shall submit a letter or letters of intent from the individual(s), if an individual donor, or, if the donor is a corporate donor or governmental donor, a letter of intent from the chief executive officer (or corporate resolution), or in the case of a governmental entity a resolution or letter of commitment from the board or person having authority authorize and allocate the funds.
3. Applications shall also include documents demonstrating that any necessary real property has been acquired for the project. (An option to purchase may suffice if the purchase is part of the project financing.)
E. Application and Approval Process. The Arts and Museums Committee and Parks and Recreation Committee shall accept applications from qualified entities, as defined by state law, seeking funds to construct and/or maintain Recreational Facilities, Cultural Facilities and Cultural Organizations as permitted by governing law. Upon completion of review by the appropriate committee, the application shall be sent to the Board for review and recommendation. The Board shall then submit its complete list (committees and Board) of recommendations to WACOG for review and comment and then to the Commission for review and consideration for approval. If the Commission rejects a recommended project, the Board may reallocate the funds to the next priority project or determine to reserve the funds for the following year.
F. Contract Preparation. Upon approval of a project by the Commission, the County Attorney’s Office shall prepare an agreement reflecting the terms thereof for final approval in a commission meeting. Major Project award funds will be distributed only when all other funding is in place for the proposed project and construction contracts have been executed or reimbursed after the project has been completed at the discretion of the Commission. Agreements prepared for the allocation and use of RAMP funds will require that all RAMP funds be expended on the approved project within one year after the funds are approved for distribution by the Commission, unless an extension is applied for and granted by the Board.
G. Multi-Year Awards. When a multi year RAMP award is made, agreements prepared for the allocation and use of RAMP funds will require that all RAMP funds be expended on the approved project within the approved multi year period. Annual reports on RAMP funds shall be required as provided in the RAMP award agreement.
24-7-10 Free or reduced admission day available to all state residents.
A. Each cultural organization that receives monies from a tax imposed under this chapter and that periodically offers a waived or discounted admission fee shall make such waived or discounted admission available to all residents of the state.
24-7-11 Incorporation of state law.
A. Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the County Option for Funding Cultural Organizations and Recreational Facilities legislation codified at Utah Code Annotated Section 59-12-701, et seq., all of the provisions of Part 1, Chapter 12, Title 59, Utah Code Annotated, 1953, as amended, in force and effect on the effective date of the ordinance codified in this chapter, insofar as they relate to the tax imposed by this chapter, excepting Sections 59-12-101 and 59-12-119 thereof, are adopted and made a part of this chapter as though fully set forth herein.
B. Wherever, and to the extent that in Part I, Chapter 12, Title 59, Utah Code Annotated, 1953 as amended, the state of Utah is named or referred to as the taxing agency, the name of this county shall be substituted therefore. Nothing in this subparagraph shall be deemed to require substitution of the name of the county for the word "state" when that word is used as part of the title of the State Tax Commission, or of the Constitution of the State of Utah, nor shall the name of the county be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the county or any agency thereof, rather than by or against the State Tax Commission in performing the functions incident to the administration or operation of this chapter.
A. The Advisory Board and committees shall schedule meetings as deemed necessary and appropriate to conduct business.
B. A quorum shall consist of a majority of the Advisory Board members or committee members.
C. Meetings shall comply with all requirements of state law including, but not limited to, the Utah Open and Public Meetings Act.
D. Records of all Advisory Board and committee meetings shall be kept, managed, classified, and disclosed as required by county ordinance and state law, including, but not limited to the Government Records Access and Management Act.
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