The Salt Lake City Council voted on October 1, 2024, to approve a proposal for a Sports, Entertainment, Culture, and Convention District around the Delta Center. The approval included a 0.5% citywide sales tax increase intended to fund the project, which featured retrofitting the Delta Center to meet National Hockey League standards.
In accordance with the state Capital City Revitalization Zone Act, the Council designated Smith Entertainment Group as the project participant. This decision established the district boundaries and terms for sales tax revenue use.
The approved sales tax was predicted to generate approximately $1.2 billion over a 30-year period. A maximum of $900 million of those funds was allocated for Delta Center renovations and the revitalization of the entertainment district. Under state law, these funds were required to be used within the project area for stadium renovations and infrastructure improvements.
Smith Entertainment Group committed to several public benefits in exchange for the sales tax revenue. These commitments included workforce development, community support, and a public benefits account funded by Delta Center ticket fees. The account was intended to support priorities such as Japantown revitalization, financing for public art, and affordable, family-sized housing.
Additional commitments involved creating free and inclusive public gathering spaces, improving pedestrian connectivity, and providing designated space within the district for security and law enforcement personnel.
Council Chair Victoria Petro stated that the project served as an economic engine to catalyze progress downtown. Council Vice Chair Chris Wharton noted that the project included long-term benefits such as supporting local artists, business owners, and the local economy.
Data from the Downtown Alliance showed that over three-quarters of the top 25 activation days in 2022 were linked to Delta Center events, while Utah Sports Commission data indicated that Utah Jazz home games generated roughly $1 million in local revenue. Following the Council's vote, the State Tax Commission was expected to implement revenue collection in early 2025.
