Summit County Restaurant Tax Grant

The Summit County Restaurant Tax Grant is a funding initiative designed to enhance tourism and economic vitality throughout Summit County, Utah. Established by the Summit County Council under authority granted by the Utah State Statute, the Restaurant Tax Grant program leverages funds collected through a local restaurant tax to finance tourism-related projects. The Restaurant Tax Advisory Committee, composed of county-appointed community representatives, manages the investigation, evaluation, and recommendation process for how funds should be distributed. These decisions are guided by both the enabling statutes and the committee's bylaws. The grant's primary goal is to support initiatives that promote tourism in Summit County, with a specific focus on attracting out-of-county visitors. Eligible uses of the funds include financing tourism promotion as well as the development, operation, and maintenance of various public facilities. These include airport, convention, cultural, recreation, and tourist facilities, as defined in the Summit County Code. Only government-owned or operated entities may receive funding for physical facility projects, and such applicants must include legal documentation verifying government ownership or operation as part of their submission. The suggested minimum grant request is $10,000. Eligibility for the Restaurant Tax Grant is limited to non-profit organizations, government entities, or governmental subdivisions. Projects involving events should preferably be held within Summit County; however, projects promoting tourism within the county but occurring outside its boundaries may be considered. Applicants are expected to complete their proposed projects within an 18-month performance period from the time of award and must comply with all financial reporting requirements outlined by the county. The application process for the 2026 cycle opens on March 2, 2026, and closes promptly at 5:00 p.m. on March 31, 2026. Applications must be submitted electronically through the Summit County website portal. Applicants are required to compile all necessary documentation into one combined file for upload. This documentation includes the completed application form, detailed financial reporting, and narrative responses to a variety of questions that address project scope, budget, expected tourism impact, promotional strategies, and potential partnerships. Evaluation of applications is based on a series of specific criteria. These include the degree to which the project meets the intent of the enabling statutes, its ability to generate overnight tourism, the likelihood of successful project completion, and the project's potential for a strong return on investment. Reviewers will also assess whether the proposal introduces a new or seed-funded initiative and how well the applicant is able to leverage the grant through other funding sources or partnerships. All qualifying applicants will be invited to give a 10-minute presentation followed by a 5-minute Q&A session with committee members. For questions, applicants may contact Amy Jones, the RAP Recreation, Restaurant Tax, and RAP Cultural Tax program contact, via email or by phone at 435-336-3042. Supporting documents such as the application form, reporting guidelines, and committee bylaws are available on the official Summit County website.

Focus on tourism impact, especially overnight visitors; provide detailed projections and leverage additional funding sources.