RAMP Ordinance
LOCAL SALES AND USE TAX ("RAMP TAX") TO FUND
RECREATIONAL FACILITIES AND CULTURAL ORGANIZATIONS
INCLUDING ART, MUSEUMS AND PARKS
(Adopted 12/28/2004)
Sections:
24-7-1 Provisions
24-7-2 Statutory authority
24-7-3 Purpose of provisions
24-7-4 Definitions
24-7-5 Imposition—Amount
24-7-6 Use of revenues
24-7-7 Collection
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.
The authority for imposing this tax is derived from Title 59, Chapter 12, Section 702 et seq., Utah Code Annotated 1953, as amended.
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, or dance. 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, cultural facility, or other facility used for recreational purposes (U.C.A. § 59-12-702(6)).
"WACOG" means the Weber Area Council of Governments.
There is levied for collection a local sales and use tax of one-tenth of one percent to fund recreational facilities and cultural facilities and organizations in Weber County.
The revenues received from the local sales and use tax levied herein shall be used solely for the purposes of financing programs and projects authorized in this ordinance and in accordance with Utah Code Annotated § 59-12-701 et seq., 1953 as amended.
Taxes imposed under this chapter shall be:
- 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 eight years and may be reauthorized at the end of the eight year period in accordance with Section 59-12-701, 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 Cultural Facilities and Cultural Organizations and three members shall be appointed to represent Recreational Facilities. 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:
- 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.
- To develop and recommend to the Commission a calendar including
application deadlines, application review schedules and revenue distribution
schedules.
- To review, develop and prioritize recommendations for all categories
of projects.
- 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. Cultural Organization and Facilities Committee. The Commission shall appoint a Cultural Organization and Facilities 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 Cultural Facilities and Organizations within the county and prepare recommendations for use of the allocated tax revenues for the Advisory Board.
Recreational Facilities Committee. The Commission shall appoint a Recreational Facilities 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 the Recreational Facilities within the county and prepare recommendations for use of the allocated tax revenues for the Advisory Board.
1. Terms of Committee Members.
- 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.
- Upon the expiration of a member s term, his/her successor shall
be appointed for a full term of three years.
- The expiration date of all terms of office for each board or committee
member will be the first Monday in January.
- The chair of the Advisory Board shall be selected by the Commission
and shall serve as chair for a two year period. The chair of the committees
shall be selected by the committee members and shall serve as chair for
one year.
- The members of the Advisory Board and Committees shall be appointed
by the Commission.
- Committee and Advisory Board members may serve for two successive full terms, provided, however, that an initial term or vacancy appointment that is two years or less shall not be counted as a full term.
24-7-9 Distribution of Revenues
It is the intent of the Commission to distribute revenues derived from the RAMP Tax as follows:
After deducting the statutory administrative fee, 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, an amount of one dollar for each resident in the most recent state population estimate provided by the Governor's Office, will be reserved. After the municipality reserves are established, the remaining balance shall be reserved in equal amounts for cultural organizations and facilities and for recreational facilities and projects.
EXAMPLE - FOR ILLUSTRATIVE PURPOSES ONLY
Total RAMP Tax Revenues after administrative fee $3,000,000.00
Less Major Project Reserve $1,000,000.00
Balance $2,000,000.00
Less Municipal Reserves (Approximate) $ 300,000.00
Balance $1,700,000.00
Less 50% for Cultural Facilities and Organizations. $ 850,000.00
Balance $ 850,000.00
Remaining balance for Recreational Facilities $ 850,000.00
Total Remaining Balance $ 0
- Municipal Grants - Each municipality and the Commission representing
the unincorporated area of Weber County may submit an 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 revenue
shall be disbursed only after approval of the proposed project by the
Advisory Board and Commission. All proposed projects shall comply with
the statutory requirements for use of RAMP Tax revenues.
- Major Projects - 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.
When the Advisory Board has completed review of applications and has
prepared its recommendations for submission to the Commission, it shall
first submit such recommendations to the county comptroller and county
attorney for financial and legal review. Once that review is complete
the Board shall submit its recommendations to WACOG for review and comment
and then to the Commission for review and approval. If the Commission
approves the Board's recommendations, an agreement shall be prepared
reflecting the terms thereof for final approval in a commission meeting.
- 3. The Cultural Organization and Facilities Committee and Recreation Facilities Committees 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. When the Advisory Board has completed review of applications and has prepared its recommendations for submission to the Commission, it shall first submit such recommendations to the county comptroller and county attorney for financial and legal review. Once that review is complete the Board shall submit its recommendations to WACOG for review and comment and then to the Commission for review and approval. If the Commission approves the Board's recommendations, an agreement shall be prepared reflecting the terms thereof for final approval in a commission meeting.
24-7-10 Free or reduced admission day available to all state residents.
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.
- 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.
- 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 therefor. 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.
