The tax Salt Lake County residents once rejected and now overwhelmingly approve

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KEY TAKEAWAYS

Salt Lake County residents have voted to reauthorize the Zoo, Arts and Parks, or ZAP, tax.
The county projects the tax will generate $26 million annually over the next decade toward arts and recreation programs.
A similar "arts tax" attempt failed in 1993, but voting results have improved every year the measure was reauthorized.

SALT LAKE CITY — Many of Salt Lake County's election races — including a proposed $507 million public safety bond — remain too close to call days after Tuesday's election, with tens of thousands of ballots still left to be counted.

However, that was not the case for at least one measure on this year's ballot.

Residents have overwhelmingly voted to reauthorize the county's Zoo, Arts and Parks, commonly called ZAP, tax for the third straight time. As of Thursday morning, over 78% of ballots counted supported the proposition; the difference in votes far exceeds the number of ballots left to count, according to the Salt Lake County Clerk's Office.

The tax — first adopted by voters in 1996 — requires an extension every 10 years. This year's decision extends the 0.1% sales tax for another decade, directing tax funds into government or nonprofit arts and cultural programming across the state's most populated county.

University of Utah Kem C. Gardner Policy Institute researchers reported in July that the tax generated $36.7 million during the 2023 fiscal year, but county officials tentatively believe it will generate about $26 million annually over the next 10 years.

Had the measure failed, the tax would expire at the end of 2026.

"We are incredibly grateful for the community's ongoing support — fiscally and physically — of the enriching cultural events, performances, educational programs and other opportunities that ZAP helps fund," said Samantha Thermos, ZAP Program director for Salt Lake County, in a statement on Wednesday.

A rocky start

If this year's election differential stands, it will be the highest voting percentage the proposition has ever received, but the idea wasn't always a crowd-pleaser.

The Salt Lake County Commission — a precursor to the current county government structure — placed the tax question on the 1996 ballot three years after a similar proposal failed with a 3-2 margin, the Deseret News noted in September 1996, when the second attempt appeared.

Newspaper archives from 1993 depict a heated battle over the idea of implementing a 0.1% sales tax toward the arts. Proponents said it would benefit popular arts programs, while opponents called it a waste of taxpayer money.

"I want to choose where my discretionary 'art' dollar goes," one resident wrote in an op-ed before the vote. "I try real hard not to spend even a dollar to bring trash in my home. I don't want even a dollar spent to bring trash into my neighborhood. ... The odds of keeping trash out of the neighborhood go from good to lousy when (the) government spends my money."

Those opposed celebrated what was referred to as a "David and Goliath-like tale" when the measure was defeated in June 1993, the Salt Lake Tribune reported at the time. Opponents, the outlet explained, were outspent during the campaign but rallied to squash the effort.

County leaders doubted they'd try the measure ever again. Months later, the Deseret News reported that a state lawmaker from Salt Lake County was even contemplating a bill that could have repealed the concept of an "arts tax" from ever being offered.

However, the idea did return to Salt Lake County ballots three years later with modifications. The first proposal would have funded zoo and art projects, but county leaders rewrote the language to include recreation projects in the measure.

"Proposal No. 1" went on to receive 58% of the vote in 1996. The county started awarding its first ZAP grants a year later.

A warmer reception today

The tax has fared better with time. It received 71% of the vote when residents were asked to reauthorize it in 2004 and 77% when the question returned in 2014. Those who oversee it today believe results eventually changed how residents perceive the tax, which might be why it could have its highest approval rating yet.

"That one doesn't surprise me," said Salt Lake County Mayor Jenny Wilson shortly after the initial results on Tuesday showed nearly 80% supported its extension.

Bird Show manager Jackie Kozlowski calls a black vulture at Tracy Aviary at Liberty Park in Salt Lake City on July 17. An analysis from the Kem C. Gardner Policy Institute showed that Salt Lake County collected $36.7 million in ZAP tax revenue in fiscal year 2023. (Photo: Jeffrey D. Allred, Deseret News)

The ZAP tax has generated over $350 million since 1997, which has gone toward more than 200 arts and cultural nonprofits, according to Salt Lake County. Organizations like the Utah Museum of Fine Arts say it's "critical" to its ability to operate.

County officials add that the measure has supported 70 parks, 22 recreation centers, "hundreds of miles of trails," and thousands of jobs, too. It even covers nearly one-third of Salt Lake County Parks and Recreation operation costs, while waving admissions costs for about 4 million people annually.

The Gardner Policy Institute estimates that about 4 out of every 5 county residents participate in at least one event supported by the tax every year, while about two-thirds of residents participate in at least three events.

Those types of programs and projects will continue to receive funding over at least the next decade.

"The public really appreciates the investment in arts and culture, and our rec system," Wilson said. "They've proven it time and time again, so I'm so happy to see those (election) results."

The Key Takeaways for this article were generated with the assistance of large language models and reviewed by our editorial team. The article, itself, is solely human-written.