Parks and Recreation
______________________
______________________
RAP TAX FUNDING FAQS
What Is the RAP Tax?
RAP stands for Recreation, Arts, and Parks. The RAP Tax is a local sales tax paid by everyone who shops in Woods Cross City—not just residents. For each eligible purchase made in Woods Cross (excluding food, gas, and pharmacy items), one penny for every $10 spent (0.1%) is directed to fund important recreation, cultural arts, and parks projects. It is estimated that approximately 50% of the RAP funds come from visitors to Woods Cross City.
This tax creates a dedicated revenue stream that supports enhancements which would not be possible through general city funds alone. RAP Tax revenue is restricted and can only be used for parks, cultural arts, and recreational programs and facilities.
Since its approval in 2009, Woods Cross has assessed the RAP Tax on qualifying sales, with the first funds received in 2010. From 2010 to 2024, this modest tax has generated nearly $4.9 million, which has been invested into local parks, trails, playgrounds, and other community amenities. In 2025, an estimated $520,000 in additional revenue is expected, further supporting quality-of-life projects that benefit residents and visitors alike.
______________________
How is RAP Tax Initiated In Utah?
In Utah, the RAP (Recreation, Arts, and Parks) tax is initiated through a ballot measure that must be approved by the voters in a general election or municipal general election.
______________________
Why Is the RAP Tax on the Ballot in 2025? How Will It Affect Me?
Utah law requires that voters reauthorize the RAP Tax every 10 years. In 2025, Woods Cross residents will decide whether to continue or discontinue the existing tax.
- This is not a new tax.
- It is not tied to property taxes.
If reauthorized, residents will see no difference; the RAP Tax will continue unchanged.
If not reauthorized, Woods Cross City would lose this valuable funding source—making it difficult or impossible to maintain and expand recreation, arts, and park services at their current levels.
______________________
Examples of RAP-Funded Projects in Woods Cross
RAP Tax funds have supported many local improvements, including:
- 2425 S Trailhead Dog Park
- Argyle Acres Playground and Pavilion
- Mills Park East Parking Lot Rebuild
- Mills Park Trail Overlay
- Town Center Park Playground and Swings Replacement
- Morningside Park Playground Replacement
- Lower Mills Playground Replacement
- Property Purchase for Mills and Hogan Park Expansion
- Basketball Hoop Repairs at Hogan Park
- Pickleball Courts at Hogan Park
- Cloverdale Playground Replacement
These projects reflect the community’s priorities and demonstrate how even a .01% tax can have a big impact.
______________________
Is RAP Tax a New Tax?
No. The RAP Tax has been in effect since 2009. This vote is simply to continue the existing tax so Woods Cross can maintain and improve vital recreation, arts, and park facilities.
______________________
What Purchases Are Subject to the RAP Tax?
The RAP Tax applies to taxable retail sales, with some exceptions. It does not apply to:
- Groceries
- Prescription medications
- Gasoline
______________________
Whether it’s a small purchase (like socks) or a larger one (like a vehicle), the RAP Tax ensures that a portion of every taxable dollar spent in Woods Cross supports parks, cultural arts, and recreational programs and facilities right here in Woods Cross.
______________________
Will Reauthorizing the RAP Tax Affect My Property Taxes?
No. The RAP Tax is not a property tax and does not impact property owners' tax bills. It is a sales tax, collected at the time of purchase and shared by all who shop in Woods Cross—residents and visitors alike.
______________________
How Are RAP Funds Used?
All revenue generated by the RAP Tax is 100% dedicated to:
- Parks and playgrounds
- Recreational facilities and trails
- Cultural arts programs and community events
This funding is critical to the continued growth, maintenance, and improvement of these amenities.
______________________
Who Decides How RAP Funds Are Spent?
The Woods Cross City Council oversees the use of RAP funds through the annual city budgeting process. This process is transparent and includes opportunities for public review and input, ensuring that funded projects reflect community needs and values.
______________________
What Happens If the RAP Tax Is Not Reauthorized?
Without reauthorization:
- The RAP Tax will expire.
- Many future projects could be delayed, reduced in scope, or canceled entirely.
- The City will have significantly less funding to support community parks, recreation, and arts programs.
______________________
How Much Funding Has RAP Tax Generated?
From 2010 through 2024, the RAP Tax has generated nearly $4.9 million, funding a wide range of community enhancements. In 2025, the existing RAP tax is projected to bring in an additional $520,000, continuing to improve Woods Cross parks, trails, playgrounds, and recreational offerings.
Does Woods Cross have a Parks and Trails Master Plan?
Woods Cross is very intentional about planning for the future and the enjoyment of it's residents. As part of that planning, Woods Cross created and maintains a Parks, Trails, & Open Space Master Plan.