The City Council for the City of Moab hereby imposes and levies a RAP tax in accordance with Utah Code Annotated Section 59-12-1401 et seq.

The RAP tax hereby imposed and levied shall be collected, a local sales and use tax of one-tenth of one percent of the sales price upon all retail sales transactions, including personal property, services, and meals, made within the City of Moab, except for the exempt transactions listed in Utah Code Annotated Section 59-12-104.

All retail sales shall be presumed to have been consummated at the place of business delivered by the retailer or their agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. In the event a retailer has no permanent place of business, the place at which the retail sales are consummated shall be as determined under the rules and regulations adopted by the Utah State Tax Commission.

The tax revenues earned by the RAP tax shall be used to fund City or nonprofit projects within the City for recreational, cultural, and/or botanical facilities, including, but not limited to, capital projects, programs, and ongoing operation expenses of recreational and cultural facilities as such terms are defined in Utah Code Annotated Section 59-12-1401 et seq.

The effective date of the Moab City RAP tax shall be April 1, 2021. (Ord. 20-16 § 1, 2020)