Emergency Services Sales and Use Tax – 2026 General Election Information
OVERVIEW
Santa Clara City has placed a proposed Emergency Services Sales and Use Tax of up to 1% on the November 2026 General Election ballot.
The measure asks voters whether the City should be authorized to collect an additional sales and use tax dedicated to funding fire protection and emergency medical services provided by Santa Clara – Ivins Fire & Rescue.
If approved, the additional tax would apply to taxable transactions within Santa Clara City, not throughout Washington County. Revenue would be restricted to eligible emergency services expenses under state law. The proposed tax would be in addition to existing sales taxes and would not replace the City’s current funding sources.
WHAT WOULD BE TAXED?
The proposed tax would apply to purchases already subject to Utah’s general sales and use tax, including:
Retail goods, such as clothing, electronics, and household items.
Restaurant meals and prepared foods.
Certain taxable services.
At a 1% rate, a $100 taxable purchase would result in an additional $1 in sales tax.
WHAT WOULD NOT BE TAXED?
The proposed tax would not apply to:
Most groceries and unprepared food.
Gasoline and diesel fuel subject to motor fuel taxes.
Prescription medications.
Other purchases exempt under Utah sales tax law.
Existing state sales tax exemptions would continue to apply.
FIRE AND EMS BACKGROUND
Santa Clara – Ivins Fire & Rescue provides fire protection and emergency medical services across a service area of more than 500 square miles. This includes Santa Clara, Ivins, Snow Canyon State Park, Gunlock State Park, the Shivwits Band of Paiutes’ reservation, and surrounding unincorporated areas of Washington County.
The department has transitioned from a primarily volunteer organization to a full-time professional department, expanding staffing and emergency response capabilities.
HOW WOULD THE REVENUE BE USED?
If approved and imposed, revenue would be used for eligible fire and emergency medical services, including:
Firefighter and EMS personnel.
Emergency response equipment and apparatus.
Department operations and related expenses.
State law requires that this revenue be used for emergency services.
EFFECT OF THE VOTE
If approved: Santa Clara City would be authorized to impose an additional sales and use tax of up to 1% for emergency services.
If not approved: The proposed additional tax would not be authorized. Existing funding sources would remain in place.
Under state law, the tax would be imposed for 10 years. Continuation beyond that period would require additional voter approval.
ADDITIONAL BALLOT INFORMATION
Additional perspectives on the proposed tax are available in the following published letters to the editor:
In Support of the Proposed Tax
In Opposition to the Proposed Tax
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