The City of Provo hereby establishes, enacts, imposes, levies, and authorizes a local sales and use tax of one-tenth (1/10) of one percent (1%) (the recreation, arts, and parks tax) on transactions described in Utah Code § 59-12-103(1), as amended, that are located within the City of Provo, except as such transactions are exempt from sales and use taxes pursuant to Utah Code §§ 59-12-104 and 59-12-1402, as amended. RAP tax revenues earned shall be used to fund City-owned recreational and cultural facilities, including, but not limited to, capital projects, programs, and ongoing operating expenses of City-owned recreational and cultural facilities as such terms are defined in state law. The RAP tax supplements, but does not replace, the sales and use tax established in Provo City Code Chapter 5.01 (Sales and Use Tax).