RAPZ and Restaurant Tax Program


In November 2002, Cache County voters approved a 1/10th of 1% sales tax, known as the RAPZ Tax.  These funds can be used to support capital projects and operating expenses for publicly owned or operated recreation or park facilities, and for Zootah.  They can also be used to fund operating expenses of private nonprofit organizations with the primary purpose of operating as a botanical or cultural organization.

Since 1992, the Cache County Council has approved a 1% sales tax on prepared food items, known as the Restaurant Tax. These funds can be used for either capital projects or maintenance expenses by publicly owned or operated facilities for the purpose of tourism promotion, recreation, cultural arts, convention centers, and airports.  Private nonprofit organizations are eligible to receive Restaurant Tax funds only for tourism promotion.



Applications must be filled out completely including a concise overall budget of the organization, and the financial details for the specific funding request.  Entities requesting more than $25,000 must include a copy of their most recent tax form 990, form 990-EZ, or form 990-N, including all schedules as applicable.  Entities requesting more than $50,000 must also include a copy of their most recent audited financial statements, if available.  Municipalities are excluded from these requirements.



The 2024 RAPZ & Restaurant Tax Program online application is available, and is only accepted through the online system. Emailed, mailed, or hand-delivered applications will not be accepted.

Questions or concerns regarding the application process should be directed to Alma Burgess at 435-755-1707 or by email to Alma.Burgess@cachecounty.gov. The deadline for applying is March 1, 2024, before 5 p.m.

To apply, click here