| What is a RAP tax? |
RAP stands for “Recreation, Arts, and Parks.” Salem City has proposed the RAP tax proposal that will be on the Nov. 3rd, 2026 ballot.
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| Is this a property tax? |
No. It is a sales tax (0.1%) that would add one penny for every $10 spent on eligible purchases.
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| Does the RAP tax apply to groceries and other essential purchases? |
No. The tax would not apply to essential purchases such as:
- Unprepared food and groceries
- Prescription drugs
- Gasoline
- Major vehicle purchases
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| Will visitors and nonresidents help pay the tax? |
The tax applies to eligible purchases made within Salem, regardless of whether the purchaser lives in Salem.
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| Do I pay a RAP style tax when I shop in other cities? |
Yes. Here is a list of other cities who currently have a RAP style tax.
- Alpine
- American Fork
- Cedar Hills
- Eagle Mountain
- Highliand
- Leho
- Lindon
- Mapleton
- Orem
- Payson
- Pleasant Grove
- Provo
- Santaquin
- Saratoga Springs
- Spanish Fork
- Springville
- Vinyard
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| Is the RAP tax only for athletics and recreation programs? |
No. RAP funding could be used for eligible projects and programs such as:
- Parks and trails
- Recreation facilities and aging infrastructure
- Arts, music, and cultural programs
- Community events
- Public gathering spaces
- Grants for eligible local nonprofit organizations
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| Who decides where the money is spent? |
Residents would share their ideas through a link on the city website. A RAP Tax Committee of local residents would then review the projects, determine those that are eligible and make recommendations to the Salem City Council. The City Council would retain responsibility for approving how the funds are allocated.
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| Will the money collected in Salem stay in Salem? |
Yes. RAP tax revenue collected by Salem would remain under local control and would be used for eligible projects and programs within Salem City.
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| If the Proposition# 8 is approved by voters, how long would the RAP Tax be authorized? |
If approved, the RAP Tax would be authorized for 10 years. At the end of that 10-year period, the tax would expire unless it is reauthorized in accordance with state law, including approval by Salem’s registered voters.
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| What cultural arts programs qualify for RAP funding? |
RAP funds can support a wide range of art-related programs, including performing arts, visual arts, literary arts, historical preservation, arts education, and other community-based cultural events.
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| How much would a RAP Tax generate? |
It is conservatively estimated that the 1/10th of 1% RAP Tax would produce approximately $95,000 in its first year. Revenue is anticipated to grow over time as Salem’s population increases and as continued growth in surrounding communities brings more visitors, shoppers, and recreational users to Salem, increasing taxable sales within the city.
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| Will the RAP tax rate increase over time? |
No. Utah Code § 59-12-1402 sets the rate at one tenth of 1% (0.1%), or 1 cent for every $10 spent on purchases subject to the tax. The city cannot increase this rate under current state law.
Utah Code § 59-12-1402.
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| Would the RAP tax apply to the purchase or sale of a home in Salem? |
No. Under Utah law, the purchase or sale of a home is not subject to sales tax. Since the proposed RAP tax would only apply to certain taxable purchases, it would not apply when buying or selling a home in Salem.
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