For years “coach Daddy Matty,” as he was called, coached a Junior Jazz team at the Taylorsville Rec Center. Though his own sons were on the team, he was able to impact other kids who benefitted from his service as a volunteer coach. These kids learned how to show respect for others, work hard to achieve goals and be good sports—in both wins and losses. Thanks to the Zoo, Arts & Parks (ZAP) program in Salt Lake County, thousands of young people are able to do programs like this.

You may remember voting on the ZAP tax this past November. It is up for renewal every 10 years and overwhelmingly passed with 79% support, making this the most popular tax we’ve seen in Salt Lake County (if there is such a thing). The amount of the tax is 1/10th of 1% sales tax—one penny for every $10 spent.

The sales tax is collected and the funding is awarded through a competitive grant process to nonprofits and is a key funding source for over 230 organizations including Utah Symphony, Utah Opera, Utah Museum of Fine Arts, Hogle Zoo, and Natural History Museum of Utah, as well as community parks and recreation projects, such as trail systems, playgrounds, amphitheaters and public spaces. 

These funds are distributed in the following ways: Approximately 16% of the funds support the three zoological entities–Hogle Zoo, Tracy Aviary and Living Planet Aquarium. Culture and arts organizations receive 54% of the funds which includes everything from Ballet West to local community theater. It’s pretty incredible that over 200 arts organizations in every area of the county receive seed money. In exchange some of the heavy hitters must maintain robust K-12 outreach, free-day programs and audited financials.

Parks and Recreation make up 30% of the funding. This helps to fund parks, open space, recreation centers and other programming like Junior Jazz.

The ZAP tax is collected from retail sales throughout the county and has proven to be a unique way for tourism dollars to benefit Salt Lake County residents. We love it when people visit our county—they spend money here, contributing to our sales tax base, but then they leave and we don’t have to pay to educate their kids or provide other services for them.

The ZAP tax was introduced by the Utah State Legislature in 1996 and has been renewed four times since its initial approval with overwhelming support.

The ZAP distributions have proven to be more than just an investment in culture and the arts. It’s also a powerful driver of our local economy. According to the Kem C. Gardner Policy Institute, Salt Lake County collected $36.7 million in ZAP revenue in 2023. That funding supported organizations that employ nearly 15,000 people and welcomed over 11 million visitors to in-person events and services each year.

Few places in the country have a sales tax program like ZAP. It’s a local tax with local control, meaning every penny stays in Salt Lake County and is distributed by local decision-makers with community input. 

ZAP is a unique way to collect and distribute funds that enhance quality of life for Salt Lake County. So next time you attend community theater, a Junior Jazz game, or visit the zoo, know that your tax dollars are hard at work and paying off in a big way to make our county a great place to live.