personal income tax; since 2008 the tax has been a flat five percent for all taxpayers. The state sales tax has a base rate of 6.45 percent, with cities and counties levying additional local sales taxes that vary among the municipalities. Property taxes are assessed and collected locally. Utah does not charge intangible property taxes and does not impose an inheritance tax. Tourism Tourism is a major industry in Utah. With five national parks (Arches, Bryce Canyon, Canyonlands, Capitol Reef, and Zion), Utah has the third most national parks of any state after Alaska and California. In addition, Utah features eight national monuments (Cedar Breaks, Dinosaur, Grand Staircase–Escalante, Hovenweep, Natural Bridges, Bears Ears, Rainbow Bridge, and Timpanogos Cave), two national recreation areas (Flaming Gorge and Glen Canyon), seven national forests (Ashley, Caribou-Targhee, Dixie, Fishlake, Manti-La Sal, Sawtooth, and Uinta-Wasatch-Cache), and numerous state parks and monuments. The Moab area, in the southeastern part of the state, is known for its challenging mountain biking trails, including Slickrock. Moab also hosts the famous Moab Jeep Safari semiannually. Utah has seen an increase in tourism since the 2002 Winter Olympics. Park City is home to the United States Ski Team. Utah's ski resorts are primarily located in northern Utah near Salt Lake City, Park City, Ogden, and Provo. Between 2007 and 2011 Deer Valley in Park City, has been ranked the top ski resort in North America in a survey organized by Ski Magazine. Utah has many significant ski resorts. The 2009 Ski Magazine reader survey concluded that six of the top ten resorts deemed most "accessible", and six of the top ten with the best snow conditions, were located in Utah. In Southern Utah, Brian Head Ski Resort is located in the mountains near Cedar City. Former Olympic venues including Utah Olympic Park and Utah Olympic Oval are still in operation for training and competition and allows the public to participate in numerous activities including ski jumping, bobsleigh, and speed skating. Utah features many cultural attractions such as Temple Square, the Sundance Film Festival, the Red Rock Film Festival, the DOCUTAH Film Festival, the Utah Data Center, and the Utah Shakespearean Festival. Temple Square is ranked as the 16th most visited tourist attraction in the United States by Forbes magazine, with more than five million annual visitors. Other attractions include Monument Valley, the Great Salt Lake, the Bonneville Salt Flats, and Lake Powell.