Sec 34-6-1 Statutory Authority
Sec 34-6-2 Purpose Of Provisions
Sec 34-6-3 Definitions
Sec 34-6-4 Imposition; Amount
Sec 34-6-5 Use Of Revenues
Sec 34-6-6 Collection
Sec 34-6-7 Advisory Board And Committees
Sec 34-6-8 Distribution Of Revenues
Sec 34-6-9 Free Or Reduced Admission Day Available To All State Residents
Sec 34-6-10 Incorporation Of State Law
Sec 34-6-11 Meetings

State Law reference—Imposition of local sales and use tax on the certain transactions to fund recreational and zoological facilities, botanical, cultural, and zoological organizations, and rural radio stations in the county, U.C.A. 1953, § 59-12-701 et seq.

The authority for imposing this tax is derived from Title 59, Chapter 12, Section 702 et seq., Utah Code Annotated 1953, as amended.

(Code 1985, § 24-7-2; Ord. No. 2009-4, 2-3-2009; Ord. No. 2011-10, § 24-7-2, 8-2-2011)

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 the 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.

(Code 1985, § 24-7-3; Ord. No. 2009-4, 2-3-2009; Ord. No. 2011-10, § 24-7-3, 8-2-2011)

When used in this chapter, the following words and phrases have the meaning ascribed to them in this section, unless the context indicates a different meaning:

Administrative unit means a division of a private non profit organization or institution that:

1. Would, if it were a separate entity, be a botanical organization or cultural organization; and
2. Consistently maintains books and records separate from those of its parent organization (U.C.A. 1953, § 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.

Botanical organization means:

1. A private nonprofit organization or institution having as its primary purpose the advancement and preservation of plant science through horticultural display, botanical research, and community education; or
2. An administrative unit.

Cultural facility means any publicly owned or operated museum, theater, art center, music hall, or other cultural or arts facility (U.C.A. 1953, § 59-12-602(2)).

Cultural organization.

1. The term "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.
2. The term "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.
3. The term "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 50 percent from state funds, any radio or television broadcasting network or station, cable communications systems, newspaper, or magazine (U.C.A. 1953, § 59-12-702(4)).

RAMP tax means the tax enacted and levied by this chapter.

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. 1953, § 59-12-702(6)).

WACOG means the Weber Area Council of Governments.

(Code 1985, § 24-7-4; Ord. No. 2009-4, 2-3-2009; Ord. No. 2011-10, § 24-7-4, 8-2-2011)

There is hereby levied for collection a local sales and use tax of one-tenth of one percent within the boundaries of the county for the purpose of funding recreational facilities, cultural facilities and organizations in the county.

(Code 1985, § 24-7-5; Ord. No. 2009-4, 2-3-2009; Ord. No. 2011-10, § 24-7-5, 8-2-2011)

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 chapter and in accordance with UC.A. 1953, § 59-12-701 et seq., as amended.

(Code 1985, § 24-7-6; Ord. No. 2009-4, 2-3-2009; Ord. No. 2011-10, § 24-7-6, 8-2-2011)

Taxes imposed under this chapter shall be:

1. 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 ten years and may be reauthorized at the end of the ten-year period in accordance with U.C.A. 1953, § 59-12-703 et seq.

(Code 1985, § 24-7-7; Ord. No. 2009-4, 2-3-2009; Ord. No. 2011-10, § 24-7-7, 8-2-2011)

1. Advisory board. There is hereby created the RAMP tax advisory board consisting of seven members appointed by the commission. The chairperson 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 arts and museums and three members shall be appointed to represent parks and recreation. The chairperson and other board members shall be appointed by the commission after receiving and reviewing applications. The advisory board is charged with the following duties:
   1. 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.
   2. To develop and recommend to the commission a calendar including application deadlines, application review schedules and revenue distribution schedules.
   3. To review, develop and prioritize recommendations for all categories of projects.
   4. To develop and recommend to the commission for adoption any other policy, procedure or process for carrying out its duties as defined in this chapter.
2. Arts and museums committee. The commission shall appoint an arts and museums 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 arts, culture and museums within the county and prepare recommendations for use of the allocated tax revenues for the advisory board.
3. Parks and recreation committee. The commission shall appoint a parks and recreation 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 parks and recreation within the county and prepare recommendations for use of the allocated tax revenues for the advisory board. Terms of committee members.
   1. 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.
   2. Upon the expiration of a member's term, his successor shall be appointed for a full term of three years.
   3. The expiration date of all terms of office for each board or committee member will be September 30.
   4. The chairperson of the advisory board shall be selected by the commission and shall serve as chairperson for a three-year period. The chair of each committee shall also be selected by the commission from the advisory board representatives to the respective committees. Committee chairpersons shall serve for a one-year period with new committee chairpersons to be appointed by the commission on or about September 30 of each year.
   5. The members of the advisory board and committees shall be appointed and reappointed by the commission.
   6. Committee and advisory board members may serve for two successive full terms, provided, however, that an initial term or vacancy appointment that is for one year or more shall be counted as a full term. Committee members may be reappointed to a committee or the advisory board, after two successive terms, provided they have not served on a committee or the advisory board for a period of three years.
4. Finance committee created. The Board of County Commissioners of Weber County hereby establishes a five member finance committee (hereinafter "committee") for the purposes specified herein.
   1. Purpose of Committee. The committee shall analyze proposed debt issuance for financial suitability and viability when the proposed debt has a face or issuance amount of more than $1,000,000.00. This review shall include the proposed terms of issuance, length of issue, repayment structure, (credit worthiness of the borrower in case of conduit debt) and other factors as required. The committee will match the type of debt to the project to assure prudent use of debt, protection of the county's bond rating, and maximization of benefit to the county and its citizens. Upon completion of its review, the committee shall forward its analysis and any recommendations to the county commission for further action. The committee shall perform such other review as is requested by the county commission.
   2. Multi-year purchases subject to review. Any capital projects will be referred to the committee for a review of any real or personal property purchase requests which require or propose payments extending beyond the current fiscal year and which contemplate or provide an option for county ownership of the asset upon completion of the payment schedule.
   3. Powers of the committee. The committee shall review all debt issuance to include all multi-year capital asset borrowing and all debt issues of Weber County, the Municipal Building Authority of Weber County, the Redevelopment Agency of Weber County or any special district created and governed solely by Weber County. The committee shall establish policies and guidelines to assist the committee in making recommendations on all proposed debt issuances. The committee shall review such policies and guidelines annually and make recommendations for amendments as it deems necessary.
   4. Membership. The committee shall be composed of five members consisting of the chair of the county commission or his/her designee, the county clerk/auditor or his/her designee, the county comptroller, the county treasurer or his/her designee and the county attorney or his/her designee. The chair of the committee shall be the chair of the commission or his/her designee and the vice chair shall be the county clerk/auditor or his/her designee. The county's financial advisor shall serve as a non-voting, ex-officio member of the committee.
   5. County purpose for issuing conduit financing obligations.
      1. Not-for-profit conduit financing.
         1. The county will not issue conduit financing obligations for any not-for-profit entity not possessing a determination from the Internal Revenue Service that it qualifies as exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code.
         2. The applicant must demonstrate that the proposed project fulfills or complements a legitimate county purpose as defined by state law or reduces a public burden that is currently imposed on Utah governmental entities. Specific attention and consideration will be given to projects which expand opportunities or services for populations that are currently under served.
      2. For-profit conduit financing obligations. The county may, at its discretion, act as an issuer for conduit financing obligations for other entities if the proposed project qualifies for financing under Utah's Private Activity Bond Authority as an eligible project for the small issue account or the exempt facility account, including multi-family housing projects, pollution and waste control projects, and qualifying small manufacturing projects.
   6. Fees imposed for conduit financing. The county shall impose and collect the fees set forth in subsection (d)(9) whenever the county evaluates a proposal for the issuance of debt to compensate the county for costs incurred in reviewing the proposed issue, any revenue lost to the county by virtue of the project, any risk assumed by the county in issuing the debt, and the costs of issuance including reimbursement of the county for time devoted by county officers and employees and resources provided by the county. Fees imposed pursuant to this section shall not be waived.
   7. Information required for conduit financing. Each applicant shall submit an application to the county on forms and in a format specified by the committee. Application forms shall be obtained from the chair of the committee. No application shall be considered unless and until all information specified in the application or requested by the committee is provided and the application fee has been paid. The committee or county commission may request such additional information as deemed necessary to evaluate the proposed issuance.
   8. Credit worthiness for conduit issues. The county will not act as an issuer on behalf of any third party unless one of the following is established:
      1. Private entities must have a bond rating from a national rating agency of investment grade or higher or must provide credit enhancement in the form of a direct pay letter of credit (LOC) or bond insurance in a form acceptable to the county. Any LOC guarantee must be issued by a bank authorized to do business in the state of Utah with a rating of no less than "A". Bond insurance shall be by a national insurer acceptable to the county.
      2. Private entities proposing a direct private placement of the debt issue must provide a letter from the purchaser describing the direct purchaser as a sophisticated "accredited investor" within the meaning of Section 2(15) of the Securities Act of 1933.
   9. Municipal and conduit financing fee schedule.
      1. Application fee. Any party requesting the county to act as an issuer on its behalf shall submit an initial application containing such information as is required by the county and pay a non-refundable application fee of $2,500.00 for a new issue and $500.00 for a refunding issue. This fee, when received, shall be applied as a credit against the issuance fee.
      2. Issuance fee—New and refunding issues.
         
         

         $7,000.00 plus:	1.	0.15% for first $5,000,000.00 in principal;
         	2.	0.10% per second $5,000,000.00 in principal;
         	3.	0.075% per third $5,000,000.00 in principal; and
         	4.	0.05% for all amounts in excess of $15,000,000.00.

         The minimum fee for any issue shall be $15,000.00. All issuance fees shall be payable at closing.
      3. Annual maintenance fee. In addition to the application and issuance fees, a conduit borrower shall be subject to an annual maintenance fee to be paid to the county. Calculation and payment of the fee to the county shall be provided for in the bond documents, made annually on the anniversary date of the issuance, and shall be a duty of the trustee, or lenders in a direct placement. The fee shall be calculated at an annual rate equal to four basis points (four one-hundredths of one percent) of the principal amount of the bonds then outstanding. The minimum annual maintenance fee for any issue shall be $1,000.00 and the maximum annual maintenance fee for any issue shall be $10,000.00.

(Code 1985, § 24-7-8; Ord. No. 2009-4, 2-3-2009; Ord. No. 2011-10, § 24-7-8, 8-2-2011; Ord. No. 2008-22, 7-8-2018)

1. Distribution. It is the intent of the commission to distribute revenues derived from the RAMP tax as follows:
   1. After deducting the statutory administrative fee and an amount for small grants and projects (an amount to be recommended by the board), the commission will reserve one third of remaining revenues in the RAMP tax fiscal year for major projects.
   2. From the remaining revenues, the commission will reserve for each municipality and the unincorporated area of the county an amount no less than $5,000.00. For municipalities and the unincorporated area of the county with a population exceeding 5,000 residents, the amount reserved shall be $1.00 for each resident in the state population estimate provided by the most recent U.S. Census Bureau's annual city-level population estimates.
   3. After the municipality reserves are established, the remaining balance shall be reserved in equal amounts for arts and museums and for parks and recreation projects. Any available funds not allocated by a committee in a given year shall be available for allocation by the advisory board in that year or if not allocated by the advisory board in that year, shall be rolled over into the following year for allocation.
      
      

      Total RAMP tax revenues after deducting the administrative fee and small grant awards	$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 percent for cultural facilities and organizations	$850,000.00
      Balance	$820,000.00
      Remaining balance for recreational facilities	$850,000.00
      Total remaining balance	$0.00

2. Municipal grants. Each municipality and the commission representing the unincorporated area of Weber County may submit the abbreviated municipal population grant application for a share of the RAMP tax revenues in an amount no less than $5,000.00 or $1.00 for each resident as specified in the last state population estimate provided by the governor's office, whichever is greater. The RAMP grant administrator shall have authority to review for RAMP compliance and approve the municipal population grant application and any subsequent changes requested by the applicant municipality. The approved grant revenue shall be disbursed upon certification by the municipality that the project is complete with a report on the funds expended for the project. All proposed projects shall comply with the statutory requirements for use of RAMP Tax revenues. If a municipality fails to complete the project and submit the necessary certification within one year of the grant approval, the funding shall be terminated and shall be deemed to be new revenue for the following year.
3. Legal review. Prior to distributing applications to the board and committees for consideration, the RAMP administrator shall meet with legal counsel to determine if the applications are made in accordance with state law and this ordinance. Any applications deemed to be in violation shall not be forwarded to the board or committees for consideration.
4. Major projects/grants.
   1. 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. The term "major projects" means projects requesting funding in an amount of $200,000.00 or more. Funding requests of less than $200,000.00 shall be referred to either the arts and museums committee or the parks and recreation committee for review and consideration.
   2. Major projects, and projects submitted to the committees which are in excess of $50,000.00 shall include a section certifying the availability of funds to complete the proposed project. If bonding is anticipated, the applicant shall provide a letter from the applicant's chief financial officer verifying the ability to bond for the proposed project within applicable statutory limits. The applicant shall also provide a resolution or letter of intent from the body that would have to approve the issuance of the bonds or approve a bond election. If donations are anticipated to fund the project, the applicant shall submit a letter or letters of intent from the individuals, if an individual donor; or, if the donor is a corporate donor or governmental donor, a letter of intent from the chief executive officer (or corporate resolution); or, in the case of a governmental entity, a resolution or letter of commitment from the board or person having authority authorize and allocate the funds.
   3. Applications shall also include documents demonstrating that any necessary real property has been acquired for the project. (An option to purchase may suffice if the purchase is part of the project financing.)
5. Application and approval process. The arts and museums committee and parks and recreation committee 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. The board shall then submit its complete list (committees and board) of recommendations to WACOG for review and comment and then to the commission for review and consideration for approval. If the commission rejects a recommended project, the board may reallocate the funds to the next priority project or determine to reserve the funds for the following year.
6. Contract preparation. Upon approval of a project by the commission, the county attorney's office shall prepare an agreement reflecting the terms thereof for final approval in a commission meeting. Major project award funds will be distributed only when all other funding is in place for the proposed project and construction contracts have been executed or reimbursed after the project has been completed at the discretion of the commission. Agreements prepared for the allocation and use of RAMP funds will require that all RAMP funds be expended on the approved project within one year after the funds are approved for distribution by the commission, unless an extension is applied for and granted by the board.
7. Multiyear awards. When a multi-year RAMP award is made, agreements prepared for the allocation and use of RAMP funds will require that all RAMP funds be expended on the approved project within the approved multiyear period. Annual reports on RAMP funds shall be required as provided in the RAMP award agreement.

(Code 1985, § 24-7-9; Ord. No. 2009-4, 2-3-2009; Ord. No. 2011-10, § 24-7-9, 8-2-2011)

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.

(Code 1985, § 24-7-10; Ord. No. 2009-4, 2-3-2009; Ord. No. 2011-10, § 24-7-10, 8-2-2011)

1. 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 from which this chapter is derived, 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.
2. Wherever, and to the extent that in Part I, Chapter 12, Title 59, Utah Code Annotated, 1953 as amended, the state is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this subsection 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.

(Code 1985, § 24-7-11; Ord. No. 2009-4, 2-3-2009; Ord. No. 2011-10, § 24-7-11, 8-2-2011)

1. The advisory board and committees shall schedule meetings as deemed necessary and appropriate to conduct business.
2. A quorum shall consist of a majority of the advisory board members or committee members.
3. Meetings shall comply with all requirements of state law including, but not limited to, the Utah Open and Public Meetings Act.
4. 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.

(Code 1985, § 24-7-12; Ord. No. 2009-4, 2-3-2009; Ord. No. 2011-10, § 24-7-12, 8-2-2011)