One of the hardest decisions we make as citizens is whether to impose a tax increase upon ourselves. Next Tuesday, Orem voters will be faced with the dilemma of whether to raise the sales tax 1/10th of 1 percent in order to fund recreation and cultural arts programs and facilities. One way for us to assess whether to vote yes is to analyze the costs and the benefits: Costs: A 1/10th of 1 percent increase each time we buy something. That translates, for example, to a penny on every $10 or a dime on every $100. Although every increase can pinch, this one is so small that most people won't notice the difference between paying $106.25 and $106.35 on the purchase of a $100 item. However, I would oppose even this seemingly insignificant increase if there were not clear benefits attached to it. In this case, there are. Benefits: Although the exact allocation of the funding has not yet been determined due to the fact that the vote hasn't even taken place yet, there are needs that have been identified by Orem's citizen commissions. They include:

Adding playing fields for soccer, baseball and other sports in order to handle growth in these popular programs for Orem youth.

Developing bike paths and foot trails throughout the city.

Giving grants to arts groups to help them develop education programs and cultural opportunities for youth.

Partnering with non-profit organizations to foster the creation of cultural festivals and museums to celebrate our diversity and expand appreciation of our heritage.

To some, these benefits seem unnecessary luxuries. However, the quality of life of a community is gauged by that community's support of programs that enrich and uplift citizens. Cultural arts festivals, museums, sports facilities, etc., require support to become established and then flourish.

In addition to purchasing tickets, citizens can use their governments to help promote these community goods. Government should not carry these organizations, particularly in the face of lack of patron support, but it can offer limited assistance.

In addition to enhancing the quality of life of Orem, this tax increase promises economic benefits. Expanding cultural arts programs, such as the SCERA and Hale, will bring in more non-Orem residents who want to be entertained.

Similarly, recreation programs and facilities will attract people who watch their children play in athletic competitions hosted in Orem or use our walking trails. While they are in Orem, they will use the opportunity to make purchases at gas stations, restaurants and stores.

This additional revenue will directly benefit those very venues that are attractive to consumers and will increase Orem's sales tax revenue. Obviously, the more attractive a city is as a mecca for recreation and entertainment, the greater the benefit for the economic health of the city.

What if these benefits don't happen and we are stuck with a tax we don't want? If Orem citizens do not see the benefits of this tax, they can vote not to renew it. However, that is unlikely.

Salt Lake County citizens were so pleased with the benefits from their sales tax increase for arts and parks, 70 percent voted to renew it.

Orem has the same choice Salt Lake County faced several years ago. Will we vote for a better future or be pennywise and pound foolish by rejecting the quality of life and economic opportunities before us?

As Orem citizens, the choice is ours. Let us choose wisely.

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Richard Davis is a resident of Orem and a member of the Orem Cultural Arts Advisory Commission and the Orem Recreation Advisory Commission.