Policies & Statutes

The Salt Lake County Zoo, Arts & Parks Program (ZAP) is authorized by legislation at the state level.

The County (includes ZAP) 1/10th of 1% Optional Sales Tax Funding for Botanical, Cultural, Historical, Recreational, and Zoological Organizations legislation can be found in the Utah Code listed as 59-12-701 through 59-12-705.

The City 1/10th of 1% Optional Sales Tax Funding Legislation for Botanical, Cultural, Historical, Recreational and Zoological Organizations can be found in the Utah Code listed as 59-12-1401 through 59-12-1403.