History of the Association

      In the early afternoon of October 15th, 1923, seven businessmen met in downtown Salt Lake City to form an association of taxpayers. This first meeting of the Utah Taxpayers Association formalized a process of taxpayer advocacy that began in 1922 with the publishing of the Utah Taxpayer, the first publication devoted to acquainting citizens of this state with important tax problems [believing that] collective thinking and concerted action would aid in the solution of these tax problems.

      Accolades for the new association rolled in almost immediately. Governor Charles Mabey in a 1923 letter to the Association predicted that the Association would wield an influence and power for good in this state. The Salt Lake Tribune strongly encouraged support of the newly-formed association writing that, [the] ultimate results will be measured exactly by the extent to which all taxpayers, large and small, rally to support of an organization formed in their interest. The Deseret News likewise encouraged support for the Association writing, "the Utah Taxpayers Association has a big problem. . . It can be of great benefit to the state and in its efforts to serve the people it should have the cooperation of all citizens.

      Now, 75 years after the process was initiated, the Utah Taxpayers Association boasts a membership of over 2,500 businesses and individuals statewide and is recognized as the state's independent authority on state and local tax policy.

      While much has changed in 75 years, the need for an effective voice for taxpayers remains constant. There is an insistent demand throughout the state for a reduction in taxes, wrote the Utah Taxpayer in its inaugural edition. The imperative need for definite information as to what the real tax situation is and how to bring about a reform has led to the decision to issue regularly a publication to deal exclusively with taxation."

      The goals of the Utah Taxpayers Association remain unchanged. Upon its official formation in 1923, the aims and purposes of the newly-formed association were synthesized into one simple statement: In the interest of all taxpayers in this state, to assist in bringing about economies, consistent with efficiency, in the administration of our public affairs.

      Through the support and effort of our members, the Utah Taxpayers Association has saved taxpayers in Utah literally hundreds of millions of dollars as a result of preventing ill-conceived or unnecessary tax proposals and by encouraging tax relief. While the Utah Taxpayers Association has remained stoic in its commitment to economy and efficiency in government, much has changed since its founding in 1922.

Association Purpose and Objectives

      The Board of Directors of the Utah Taxpayers Association is responsible for the governance of the Association and determination of Association policies. The objective and purpose of these policies are to represent taxpayers and to promote efficient, economical government and fair and equitable taxation. This will be accomplished by:

• A tax structure which permits a strong, healthy economy and sensible balance and rational control of government expenditures.
• Scrutinizing tax programs and the proliferation of questionable government acts.
• Seeking out the orderly elimination of government programs or agencies that no longer serve a useful purpose, by confronting and cooperating with public officials through use of facts.
• Increasing the public's awareness, participation , and understanding of taxation.
• Being responsive to constituencies the Association serves.
  
  The purpose and objects for which this corporation is formed are as follows:
  
  • The Association shall have for its object the furtherance and stimulation of economy, consistent with efficiency, in the administration of all public affairs in the State of Utah;
  • To develop and encourage friendly relations between all persons lawfully engaged in business in the State of Utah with the state government, its political subdivisions, school districts, and any and all taxing units of the state.
  • To improve taxing methods and practices in the public and business interest;
  • To disseminate information to the members thereof and interested parties;
  • To stimulate the economy by being of service to the governmental agencies found within the state;
  • To do all things and encourage all things necessary and incident to the carrying out of such purposes.

Criteria for Evaluation of Legislation

The Board of Directors of the Utah Taxpayers Association is responsible for the governance of the Association and for determination of Association policies. The purpose and objective of these policies are to represent taxpayers and to promote efficient, economical government and fair & equitable taxation. To accomplish this, the Association will:

1. Promote a tax structure which permits a strong, heathy economy and sensible balance and rational control of government expenditures.
2. Scrutinize tax programs, state and local budgets, and the proliferation of questionable government expenditures.
3. Seek out the orderly elimination of government programs or agencies that no longer serve a useful purpose by cooperating with public officials through use of facts.

Shortly after its organization in 1922, the Taxpayers Association identified four Fundamentals of Taxation.

• Taxes should be certain, clearly reckoned, equitable, and not arbitrary.
• Taxes ought to be payable at a time most convenient to the majority of those who pay.
• Every tax should be so contrived as to take and keep out of the pockets of the people as little as possible.
• Taxes should be levied according to the ability of people to pay, or in proportion to the financial benefits derived from the government.

During the annual legislative session, the Taxpayers Association reviews dozens of tax-related bills. Legislative positions on specific bills and general legislative priorities are determined by the Association's Legislative Committee which meets weekly and which is open to all interested members.

Given the diverse membership of the Taxpayers Association, it is not unusual for our membership to have varying positions of legislation. In the case of such conflicts, the Association must have a set of criteria used to evaluate legislation and to determine, if any, the position and course of action staff should take.

Consistency in positions on similar legislation is critical to helping the Association maintain integrity and credibility among legislators, members, and other business representatives. Reversal of a position previously adopted by the Association's legislative committee should only occur if new information or changes in the legislation make it consistent, or inconsistent, with the Association's evaluation criteria.

As a lobbying organization, the Utah Taxpayers Association is asked to support a wide range of legislative proposals by a variety of contract lobbyists and business representatives. Timing often prevents a discussion of the issue in the Association's legislative committee. While staff should discuss the Association's action with the chair of the legislative committee, and if necessary, members of the Executive Committee, staff may at times have to make impromptu judgements consistent with the Association's evaluation criteria.

Evaluation Criteria

These criteria for evaluation of legislation should be used to evaluate and set positions on tax- and business-related legislative proposals. If the evaluation criteria are not satisfied then the Taxpayers Association should either oppose or take no position on the bill depending on the level of interest in the bill, unless otherwise directed by the Association's legislative committee, executive committee, or board of directors.

1. Does the legislation increase the overall tax burden borne by Utahns?
2. Does the legislation unfairly shift taxes from one group of taxpayers to another?
3. Does the legislation weaken important protections for taxpayers, i.e, Truth in Taxation?
4. Does the legislation place an industry, or the State of Utah, at a competitive disadvantage?
5. Does the legislation threaten tax rate uniformity and consistency locality to locality, state to state?
6. Does the legislation require taxpayers and businesses to track new or increased information to comply with reporting requirements?
7. Does the legislation represent an unfunded mandate to businesses which will likely increase their costs, i.e., health insurance mandates?
8. Does the legislation use the increased revenues for purposes which do not benefit those who pay the tax?
9. Does the legislation result in unnecessary governmental growth?
10. Has the Association previously opposed similar legislative proposals?