A half-cent sales tax is paying to remake the Delta Center and the blocks around it, while a separate group pursues a Major League Baseball team for the city's west side.
FOX 13 reported that Smith Entertainment Group has released its first renderings for a three-block downtown Salt Lake City entertainment district, with housing, shops, offices, hotels and pedestrian connections between the Delta Center and City Creek.
3 stories since October 13, 2026
The story so far
Sources checked October 27, 2026. Dates below describe events or source documents; checking a source does not make its data current.
The Delta Center rebuild is financed through a state-authorized downtown district. Salt Lake City's council approved it on Oct. 1, 2024, with a 0.5% citywide sales tax increase and Smith Entertainment Group as the project participant. [1]
Background and milestones
The city says revenue from the sales tax is predicted to total around $1.2 billion over 30 years, with a maximum of $900 million going to Delta Center renovations and revitalization of the surrounding district. Under the Capital City Revitalization Zone Act, the money must be used inside the project area. [1]
The council's approval listed public-benefit commitments: workforce development, a public benefits account funded by Delta Center ticket fees for housing, Japantown revitalization and public art, public gathering spaces and pedestrian connections, and space for law enforcement. [1]
The state authorized the zone through S.B. 272 in the 2024 session. The city and county issued joint statements on the bill in February and March 2024. [2]
Milestones
April 17, 2024 — City statement on S.B. 272(published) Salt Lake City issued a statement on the Capital City Revitalization Zone bill. [2]
October 1, 2024 — City Council approves the district(adopted) The council approved the district and the 0.5% sales tax increase, naming Smith Entertainment Group as participant. [1]
2025 — State Tax Commission collection expected to begin(planned) The city expected the commission to begin collecting the revenue in early 2025; the page does not confirm that it did. [1]
Planned and scheduled dates reflect the source as checked. They do not confirm that an event happened.
What to watch
Watch the development agreement between the city and Smith Entertainment Group, and how much of the tax money and the ticket-fee benefits account is spent and on what. The sources checked do not report spending to date. [1]
Unanswered questions and limits
What do the final development agreement and project budget say, and have they changed since the 2024 vote?
How much has the sales tax collected, and how has it been divided between the arena and other district work?
Which public-benefit commitments have been delivered?
The city sources checked date from 2024; they do not describe current construction or collections.
Japantown institutions weigh opportunities and questions in downtown district plan · On this topic: FOX 13 reported that Smith Entertainment Group has released its first renderings for a three-block downtown Salt Lake City entertainment district, with housing, shops, offices, hotels and pedestrian connections between the Delta Center and City Creek.
On this topic: FOX 13 reported that Smith Entertainment Group has released its first renderings for a three-block downtown Salt Lake City entertainment district, with housing, shops, offices, hotels and pedestrian connections between the Delta Center and City Creek. Full meeting story →
· From FOX 13 News Utah
AI-generated illustration: The Utah Ledger · Original graphic · The Utah Ledger
Smith Entertainment Group and city and county leaders say the redesigned blocks around the Delta Center and Salt Palace should be finished before the 2034 Winter Games.
· From FOX 13 News Utah
AI-generated illustration: The Utah Ledger · Original graphic · The Utah Ledger
