News Release

July 16, 2024 (Salt Lake City) – Utah’s botanical, cultural, recreational, and zoological tax (informally known as the zoo, arts, and parks tax, or ZAP tax in Salt Lake County) supports organizations that enrich Utahns’ lives. A new analysis from the Kem C. Gardner Policy Institute shows that Salt Lake County collected $36.7 million in ZAP tax revenue in fiscal year 2023, supporting organizations employing nearly 15,000 individuals and receiving over 11 million visitors to in-person events and services annually.

“We learn from our data analysis that Salt Lake County residents pay less than anticipated – between 25 and 40 percent of the total ZAP tax burden,” said Nate Lloyd, director of economic research at the Gardner Institute. “The resident survey shows mixed awareness of ZAP among Salt Lake County residents and the in-depth interviews provide insights to various stakeholder perspectives. We hope this timely information helps inform Salt Lake County residents and stakeholders about ZAP, its benefits and associated costs.”

Key findings from the report include the following:

ZAP Grantees – In 2023, Salt Lake County ZAP funding supported 22 large cultural organizations labeled “Tier I,” three zoological organizations, and more than 200 “Tier II” organizations, as well as Salt Lake County Parks and Recreation (Parks & Rec). Tier II organizations include arts, botanical, or cultural organizations headquartered or having a large presence in Salt Lake County that do not receive zoological or Tier I funds. Grant values among all grantee types ranged from $1,500 to $3.7 million in 2022. Salt Lake County Parks & Rec received about $10.9 million.

Visitor Reach – Over 11 million visitors (with some being repeat visitors) accessed in-person services from organizations, parks, and recreation facilities receiving ZAP funds in 2022. Visitors include Salt Lake County residents, residents from other Utah counties, and others from out of state.

Utahns Employed – Organizations receiving ZAP funds employed nearly 15,000 individuals in 2022. More than 37,000 volunteers served with these organizations in the same timeframe.

Cost to Residents – ZAP tax revenue per Salt Lake County resident equaled roughly $30 in 2023. Salt Lake County residents directly paid about $8-12 on average in ZAP tax annually (about 25-40% of the tax burden), with Salt Lake County businesses and out-of-county residents and businesses paying the remaining 60-75%.

Resident Awareness – Roughly 60% of Salt Lake County residents know about the ZAP program. About 12% reportedly know “a lot” about the program, roughly 30% know “a little” about the program, 19% have “heard the name only,” and about 39% of residents have never heard of it.

“The mission of the ZAP Program is to support the programs and places that enhance the Salt Lake County resident and visitor experience through art, cultural, and recreational offerings. We’re excited to have this report that helps show how the ZAP program has worked toward that mission over its nearly thirty-year history,” said Matt Castillo, Division Director for Salt Lake County Arts & Culture, the Salt Lake County Division that oversees the administration of the ZAP Program. “This report shows that the ZAP program supports thousands of opportunities to engage with arts, culture and recreation throughout the year. Residents can visit slco.org/zap to learn more about ZAP-supported events and programs they can experience any time of the year.”

The full report is now available online.

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