In November of 2018, the residents of Nephi City voted in a Parks, Arts, and Recreation Tax or PAR Tax. This is a sales tax of 0.1% specifically devoted to funding parks, arts, and recreation services. The City Council later decided to allocate 85% of the tax to recreation purposes, 10% to parks, and 5% to arts funding. As the tax is collected, the annual amounts will be disbursed according to those percentages. The PAR Tax Fund has been created to track these funds and monitor the project expenses. Some of the approved projects so far have been for recreation purposes and are as follows:
- Soccer Field Complex
- Recreation Center (also funded through grants as they are available)
- Improvements to Orgill Fields complex