I believe that this would be a mistake that would undermine the legitimate purposes for which the tax was originally intended.

In 1975, the governor and Legislature determined that, to celebrate the bicentennial of the founding of our nation, an arts and cultural center in Salt Lake City should be developed and funded. The Bicentennial Arts Complex, consisting of Abravanel Hall (then Symphony Hall), the Salt Lake Arts Center and a renovated Capitol Theatre, was born.

The facilities were primarily built for use by resident performing arts organizations, including the symphony, ballet, opera and contemporary dance companies, although it was intended that these facilities would serve the community for many other uses.

While a significant portion of the funding for construction came through state appropriation, the ownership, operation and maintenance of the facilities was handed off to Salt Lake County. It was always assumed that the user organizations would not be able to bear these costs through rents, and that some form of government subsidy would be required.

Notably, however, no additional revenues were made available to the county for purposes of operating, repairing and maintaining the facilities.

By the late 1980s, these cultural facilities were falling into disrepair for want of adequate maintenance and repair. The county simply could not afford to do it. Proposed increased rental rates could not be absorbed by the tenants.

A group of concerned citizens, myself included, searched for a way to provide the county with new revenues that could be earmarked for the operation and maintenance of the facilities. In 1991, the Legislature recognized the need and passed enabling legislation that would allow a county-option, 1 percent sales tax on prepared foods: the restaurant tax.

The revenues from this tax were to go to the county for the "development, operation and maintenance of tourist, recreation, cultural and convention facilities." Salt Lake County implemented the tax. As a result of these new funds, Salt Lake County was able to restore the Bicentennial facilities to their original luster, and has since been able to keep them in repair. The revenues are now used to fund county recreation, tourism and convention facilities.

The ensuing and substantial growth in the Salt Lake Valley has dramatically increased the need for publicly owned and operated facilities of various kinds. Understandably, state, county and local officials have contemplated the restaurant tax revenues as a possible source of funding.

Recently, there have been proposals for the redirection of these funds to the cities within Salt Lake County. Presently, legislators are discussing the possible use of these funds for transportation.

The fact is that the original need for and purpose of the restaurant tax have not changed. The Bicentennial facilities will continue to require these funds for operation and maintenance if they are to sustain their immeasurable contribution to the cultural quality of this community and state. Additional county facilities similarly rely on these revenues.

Were restaurant tax revenues diverted from these purposes, whether for city use, transportation or other needs, I fear that we would soon see the deterioration of not only the Bicentennial arts and other county recreational and cultural facilities, but also of the resident organizations that depend upon them and the cultural environment they foster.

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* ANTHONY L. RAMPTON is a Salt Lake City attorney and former chairman of the Utah Arts Council and the Salt Lake County Salt Palace and Fine Arts Advisory Board.