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LAYTON CITY RAMP TAX BALLOT PROPOSITION #10

Article Published 09/30/2015

The Layton City Council has authorized submitting to the citizens of Layton a proposition that will be on the November 3rd, General Election ballot. The proposition will give each voting resident an opportunity to express their opinion on the imposition of a local sales and use tax of one-tenth of one percent (0.1%) on sales transactions within the City excluding unprepared food and gasoline. The tax would be used for the funding of Recreation, Arts, Museum, and Parks (RAMP) improvements, facilities, and organizations.

The arguments for or against a ballot proposition are the opinions of the authors

ARGUMENTS FOR PROPOSITION
  • The RAMP tax will provide much needed funding to develop Parks, Arts, Recreation, Museum, Trails, Cultural and other related programs and facilities for the benefit of all Layton Residents and any visitors to the City.
  • These projects enhance the quality of life in Layton.
  • The cost is very low. It amounts to an investment of one-cent for each $10.00 spent (1/10th of 1%) on sales, excluding groceries and fuel purchases, generated from those who come to Layton to shop and recreate, as well as those who live and work in the City.
  • The RAMP tax is a dedicated funding source for Recreation, Arts, Museum, and Parks facilities along with other recognized organizations and facilities including Trails, Theater, and Community Programs.
  • The return for Layton Citizens is very high. A Citizens Advisory Board will recommend and advise how the funds are spent and the City Council will see that the funds are only spent for the purposes for which the tax will be collected.
  • The tax will have a direct and visible benefit to the residents of Layton City of all ages.
  • The RAMP tax can only be imposed for 10 years, unless it is extended by a new vote.
ARGUMENTS AGAINST PROPOSITION
  • The RAMP tax will only benefit a few of the services that the City provides, such as Recreation, Arts, Parks, Trails, and Museum instead of general city-wide expenditure needs.
  • New facilities need to be maintained and operated which will cost the city more.
  • The tax creates an additional cost on those who make purchases in the city.
  • This type of tax is focused on serving the needs of those who have a special interest in those areas where the tax will be spent, the Parks, Arts, Recreation, Museum, and trails.
  • Such taxes are designated as “boutique” taxes or taxes that are collected only by the entity that imposes them and not uniformly, state wide. The tax can therefore be confusing to a business or tax payer.

FINANCIAL IMPACT OF 2015 LAYTON CITY RAMP TAX BALLOT PROPOSITION

The following is the determined financial impact of the Layton City RAMP tax ballot proposition which shall be submitted to the City Recorder pursuant to Section 20A-7-502.5 of the Utah Code:

Fiscal Impact of the tax – 1/10th of 1% sales tax will be assessed on each retail sale, with the exception of unprepared food and gas, in Layton City. This would amount to 1 cent on every 10 dollar purchase.

Cost of the Election – estimated cost of election is $24,250, cost to print the voter information pamphlets approximately $5,650 and postage approximately $3,500.