Chapter 10 - Recreation, Arts, Museum, And Parks (RAMP) Tax

Footnotes:

--- (3) --- (Ord. 21-12-02, 12/2/2021)

4-10-1 - General Provisions.#

This Chapter shall be known as the local sales and use tax to fund Recreation, Arts, Museum, and Parks (RAMP) improvements, facilities, and organizations for Kaysville City.

(Ord. 21-12-02, 12/2/2021)

4-10-2 - Statutory Authority.#

The authority for imposing this tax is derived from the Utah State Code.

(Ord. 21-12-02, 12/2/2021)

4-10-3 - Purpose of Provisions.#

This Chapter is enacted to provide the City with a source of revenue for the purposes of funding recreation, arts, museum, and cultural facilities and organizations, and parks improvements for the City pursuant to, and in accordance with, the Utah State Code; and policies and procedures enacted by the City to establish, collect, and use the revenues as provided by State statute.

(Ord. 21-12-02, 12/2/2021)

4-10-4 - Imposition - Amount.#

The RAMP Tax hereby imposes a one-tenth of one percent (0.1%) sales and use tax for funding recreation, arts, museum, and parks improvements, facilities, and organizations for the City of Kaysville.

(Ord. 21-12-02, 12/2/2021)

4-10-5 - Use of Revenues.#

The revenues received from the local sales and use tax levied herein (RAMP Revenues) shall be used solely for the purposes of funding (1) City owned recreation, arts, museum, cultural facilities, organizations, and parks improvements, or (2) programs designed to support recreation, arts, museum, and parks and that do business in the City, and serve Kaysville residents.

The use and distribution of all RAMP Revenues shall be authorized or awarded by the City Council.

(Ord. 21-12-02, 12/2/2021)

4-10-6 - Collection.#

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 RAMP Revenue is not subject to Subsection 59-12-205(2) through (9); and

2.

Levied for the period authorized in accordance with Section 59-12-703, Utah Code Annotated; and

3.

The records of the State Tax Commission, the Commission's performance under the contract, and the records of any taxpayer subject to this tax shall be subject to review and audit as provided in the City's contract with the Commission for the collection and distribution of the local sales and use tax and as provided by law.

(Ord. 21-12-02, 12/2/2021)

4-10-7 - RAMP Advisory Committee.#

1.

There is hereby created an advisory board known as the RAMP Advisory Committee. Its members shall be appointed as set forth herein and in accordance with statutory requirements.

2.

The RAMP Advisory Committee shall function as a planning and advisory body for the City Council in all matters pertaining to the expenditure of the RAMP Revenues. The RAMP Advisory Committee is not empowered to bind or obligate the City or any of its departments.

3.

The RAMP Advisory Committee shall consist of nine (9) members with four (4) standing members and five (5) at large members. The Mayor may appoint one (1) City Council member to serve as a non-voting liaison to the RAMP Advisory Committee.

4.

Alternate members may be appointed to the RAMP Advisory Committee. Such appointments shall be in the same manner as the appointment of a RAMP Advisory Committee member. Alternate members will only participate in regular meetings when needed to fill a vacancy during the temporary absence of a RAMP Advisory Committee Member.

5.

The four (4) standing members shall include; Kaysville City's Parks and Recreation Director or designee (Parks Representative), Kaysville City's Recreation Superintendent or designee (Recreation Representative), Kaysville Community Theater Committee member (Arts Representative), and a Kaysville Historic Preservation Committee member (Museum Representative). The five (5) at large members shall be appointed, by the Mayor after counsel with and the consent of the City Council, from among the residents of Kaysville City.

6.

The RAMP Advisory Committee shall select annually, during the first regularly scheduled meeting in January, a Chairperson, Vice-Chairperson, and any other officers deemed necessary, all of whom may be selected to succeed themselves. Such officers shall be elected from among the at large members of the RAMP Advisory Committee by majority vote of the total membership, with their duties and responsibilities being set forth in the RAMP Advisory Commission Bylaws and Rules of Procedure.

7.

The term of office for each at large member shall be two (2) years. The terms will be staggered so that two (2) at large members' terms of office will expire on December 30th of a given year, the other three (3) at large members' terms of office that will expire on December 30th of the second year, and then continuing each year in that order. No at large member shall serve more than three (3) consecutive terms.

8.

Appointed members of the RAMP Advisory Committee may be removed from office with or without cause by a majority vote of the City Council. A member may be removed for failure to attend three (3) consecutive committee meetings or failure to attend seventy-five percent (75%) of the meetings in a six (6) month period. Vacancies occurring in an unexpired term are to be promptly filled as an original appointment, and are only appointed for the remainder of the unexpired term.

9.

The minutes of each meeting of the RAMP Advisory Committee shall be recorded and preserved. Minutes of each meeting shall be approved by the Committee and signed by the Chairperson. All official actions shall be recorded therein, and copies of all letters to and from the Committee shall be preserved. All records of the Committee are considered public records, unless designated otherwise.

10.

The RAMP Advisory Committee shall advertise for, collect, review, and prioritize all grant applications and make a yearly recommendation to the City Council for the expenditure of all RAMP funds.

(Ord. 22-03-01, 3/3/2022)