Enrolled Copy H.B. 379 1 Population Data Amendments 2025 GENERAL SESSION STATE OF UTAH Chief Sponsor: Stephanie Gricius Senate Sponsor: Michael K. McKell 2 3 LONG TITLE 4 General Description: 5 This bill addresses population data. 6 Highlighted Provisions: 7 This bill: 8 ▸ defines terms; 9 ▸ in circumstances where a population estimate is available from the Utah Population 10 Committee and the United States Bureau of the Census, requires the use of the census or 11 census estimate only if the Utah Population Committee estimate is unavailable; 12 ▸ requires the Utah Population Committee to annually provide an adjusted sub-county 13 population estimate for each municipality and unincorporated area within the state; 14 ▸ requires government entities to share information with the Utah Population Committee 15 that is necessary for the committee to prepare population estimates; and 16 ▸ makes technical and conforming changes. 17 Money Appropriated in this Bill: 18 None 19 Other Special Clauses: 20 This bill provides a special effective date. 21 Utah Code Sections Affected: 22 AMENDS: 23 10-2-602 (Effective 05/07/25), as last amended by Laws of Utah 2018, Chapter 330 24 10-2-711 (Effective 05/07/25), as last amended by Laws of Utah 2018, Chapter 330 25 10-9a-103 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 464 26 10-9a-302 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 438 27 17-27a-103 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 464 H.B. 379 Enrolled Copy 28 17-27a-302 (Effective 05/07/25), as last amended by Laws of Utah 2021, Chapter 385 29 17-50-502 (Effective 05/07/25), as last amended by Laws of Utah 2019, Chapter 14 30 17B-2a-802 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 498 31 26B-3-301 (Effective 05/07/25), as renumbered and amended by Laws of Utah 2023, 32 Chapter 306 33 59-1-403 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapters 25, 35 34 59-12-205 (Effective 07/01/25), as last amended by Laws of Utah 2024, Chapter 535 35 59-12-401 (Effective 07/01/25), as last amended by Laws of Utah 2024, Chapter 419 36 59-12-402 (Effective 07/01/25), as last amended by Laws of Utah 2024, Chapter 419 37 59-12-405 (Effective 07/01/25), as last amended by Laws of Utah 2019, Chapter 245 38 59-12-603 (Effective 07/01/25), as last amended by Laws of Utah 2024, Chapter 274 39 59-12-1102 (Effective 07/01/25), as last amended by Laws of Utah 2023, Chapters 435, 40 471 41 59-12-2206 (Effective 05/07/25), as last amended by Laws of Utah 2023, Chapter 471 42 59-12-2219 (Effective 07/01/25), as last amended by Laws of Utah 2024, Chapter 498 43 59-12-2220 (Effective 07/01/25), as last amended by Laws of Utah 2024, Chapters 498, 44 501 45 63C-20-102 (Effective 05/07/25), as enacted by Laws of Utah 2018, Chapter 330 46 63C-20-104 (Effective 05/07/25), as enacted by Laws of Utah 2018, Chapter 330 47 63C-20-105 (Effective 05/07/25), as last amended by Laws of Utah 2021, Chapter 382 48 67-1a-2 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 438 49 72-2-108 (Effective 07/01/25), as last amended by Laws of Utah 2024, Chapter 438 50 72-2-133 (Effective 07/01/25), as enacted by Laws of Utah 2023, Chapter 372 51 73-5-8.5 (Effective 05/07/25), as enacted by Laws of Utah 2023, Chapter 248 52 78B-1-110 (Effective 05/07/25), as last amended by Laws of Utah 2018, Chapter 330 53 54 Be it enacted by the Legislature of the state of Utah: 55 Section 1. Section 10-2-602 is amended to read: 56 10-2-602 (Effective 05/07/25). Contents of resolution or petition. 57 (1) The resolution of the governing body or the petition of the electors shall include: 58 (a) a statement fully describing each of the areas to be included within the consolidated 59 municipality; 60 (b) the name of the proposed consolidated municipality; and 61 (c) the names of the municipalities to be consolidated. - 2 - Enrolled Copy H.B. 379 62 (2)(a) The resolution or petition shall state the population of each of the municipalities 63 within the area of the proposed consolidated municipality and the total population of 64 the proposed consolidated municipality. 65 (b)[(i)] The population [figure ] for each municipality under Subsection (2)(a) shall be 66 derived from: 67 (i) the estimate of the Utah Population Committee created in Section 63C-20-103; or 68 (ii) if the Utah Population Committee estimate is not available, the most recent 69 official census or census estimate of the United States Bureau of the Census. 70 [(ii) If the population figure is not available from the United States Bureau of the 71 Census, the population figure shall be derived from the estimate from the Utah 72 Population Committee.] 73 Section 2. Section 10-2-711 is amended to read: 74 10-2-711 (Effective 05/07/25). Dissolution by the county legislative body. 75 (1)(a) A municipality having fewer than 50 residents may be dissolved on application to 76 the district court by the county legislative body of the county where the municipality 77 is located. 78 (b)[(i)] The population [figure ] for each municipality under Subsection (1)(a) shall be 79 derived from: 80 (i) the estimate of the Utah Population Committee created in Section 63C-20-103; or 81 (ii) if the Utah Population Committee estimate is not available, the most recent 82 official census or census estimate of the United States Bureau of the Census. 83 [(ii) If the population figure is not available from the United States Bureau of the 84 Census, the population figure shall be derived from the estimate from the Utah 85 Population Committee.] 86 (2) Notice of the application shall be served on the municipality in the manner prescribed 87 by law or by publication in the manner provided by law if the municipal authorities 88 cannot be served. 89 (3) The district court may enter an order approving the dissolution of the municipality on a 90 finding that the existence of the municipality serves no valid municipal purpose, its 91 existence is a sham, or on a clear and convincing showing that the best interests of the 92 community would be served by the dissolution. 93 (4) If the municipality is dissolved, the district court shall wind down the affairs and 94 dissolve the municipality as quickly as possible in the same manner as is provided in [ 95 Sections 10-2-705 through 10-2-709] Part 7, Dissolution of Municipalities. - 3 - H.B. 379 Enrolled Copy 96 Section 3. Section 10-9a-103 is amended to read: 97 10-9a-103 (Effective 05/07/25). Definitions. 98 As used in this chapter: 99 (1) "Accessory dwelling unit" means a habitable living unit added to, created within, or 100 detached from a primary single-family dwelling and contained on one lot. 101 (2) "Adversely affected party" means a person other than a land use applicant who: 102 (a) owns real property adjoining the property that is the subject of a land use application 103 or land use decision; or 104 (b) will suffer a damage different in kind than, or an injury distinct from, that of the 105 general community as a result of the land use decision. 106 (3) "Affected entity" means a county, municipality, special district, special service district 107 under Title 17D, Chapter 1, Special Service District Act, school district, interlocal 108 cooperation entity established under Title 11, Chapter 13, Interlocal Cooperation Act, 109 specified public utility, property owner, property owners association, or the Department 110 of Transportation, if: 111 (a) the entity's services or facilities are likely to require expansion or significant 112 modification because of an intended use of land; 113 (b) the entity has filed with the municipality a copy of the entity's general or long-range 114 plan; or 115 (c) the entity has filed with the municipality a request for notice during the same 116 calendar year and before the municipality provides notice to an affected entity in 117 compliance with a requirement imposed under this chapter. 118 (4) "Affected owner" means the owner of real property that is: 119 (a) a single project; 120 (b) the subject of a land use approval that sponsors of a referendum timely challenged in 121 accordance with Subsection 20A-7-601(6); and 122 (c) determined to be legally referable under Section 20A-7-602.8. 123 (5) "Appeal authority" means the person, board, commission, agency, or other body 124 designated by ordinance to decide an appeal of a decision of a land use application or a 125 variance. 126 (6) "Billboard" means a freestanding ground sign located on industrial, commercial, or 127 residential property if the sign is designed or intended to direct attention to a business, 128 product, or service that is not sold, offered, or existing on the property where the sign is 129 located. - 4 - Enrolled Copy H.B. 379 130 (7)(a) "Charter school" means: 131 (i) an operating charter school; 132 (ii) a charter school applicant that a charter school authorizer approves in accordance 133 with Title 53G, Chapter 5, Part 3, Charter School Authorization; or 134 (iii) an entity that is working on behalf of a charter school or approved charter 135 applicant to develop or construct a charter school building. 136 (b) "Charter school" does not include a therapeutic school. 137 (8) "Conditional use" means a land use that, because of the unique characteristics or 138 potential impact of the land use on the municipality, surrounding neighbors, or adjacent 139 land uses, may not be compatible in some areas or may be compatible only if certain 140 conditions are required that mitigate or eliminate the detrimental impacts. 141 (9) "Constitutional taking" means a governmental action that results in a taking of private 142 property so that compensation to the owner of the property is required by the: 143 (a) Fifth or Fourteenth Amendment of the Constitution of the United States; or 144 (b) Utah Constitution, Article I, Section 22. 145 (10) "Culinary water authority" means the department, agency, or public entity with 146 responsibility to review and approve the feasibility of the culinary water system and 147 sources for the subject property. 148 (11) "Development activity" means: 149 (a) any construction or expansion of a building, structure, or use that creates additional 150 demand and need for public facilities; 151 (b) any change in use of a building or structure that creates additional demand and need 152 for public facilities; or 153 (c) any change in the use of land that creates additional demand and need for public 154 facilities. 155 (12)(a) "Development agreement" means a written agreement or amendment to a written 156 agreement between a municipality and one or more parties that regulates or controls 157 the use or development of a specific area of land. 158 (b) "Development agreement" does not include an improvement completion assurance. 159 (13)(a) "Disability" means a physical or mental impairment that substantially limits one 160 or more of a person's major life activities, including a person having a record of such 161 an impairment or being regarded as having such an impairment. 162 (b) "Disability" does not include current illegal use of, or addiction to, any federally 163 controlled substance, as defined in Section 102 of the Controlled Substances Act, 21 - 5 - H.B. 379 Enrolled Copy 164 U.S.C. 802. 165 (14) "Educational facility": 166 (a) means: 167 (i) a school district's building at which pupils assemble to receive instruction in a 168 program for any combination of grades from preschool through grade 12, 169 including kindergarten and a program for children with disabilities; 170 (ii) a structure or facility: 171 (A) located on the same property as a building described in Subsection (14)(a)(i); 172 and 173 (B) used in support of the use of that building; and 174 (iii) a building to provide office and related space to a school district's administrative 175 personnel; and 176 (b) does not include: 177 (i) land or a structure, including land or a structure for inventory storage, equipment 178 storage, food processing or preparing, vehicle storage or maintenance, or similar 179 use that is: 180 (A) not located on the same property as a building described in Subsection 181 (14)(a)(i); and 182 (B) used in support of the purposes of a building described in Subsection 183 (14)(a)(i); or 184 (ii) a therapeutic school. 185 (15) "Fire authority" means the department, agency, or public entity with responsibility to 186 review and approve the feasibility of fire protection and suppression services for the 187 subject property. 188 (16) "Flood plain" means land that: 189 (a) is within the 100-year flood plain designated by the Federal Emergency Management 190 Agency; or 191 (b) has not been studied or designated by the Federal Emergency Management Agency 192 but presents a likelihood of experiencing chronic flooding or a catastrophic flood 193 event because the land has characteristics that are similar to those of a 100-year flood 194 plain designated by the Federal Emergency Management Agency. 195 (17) "General plan" means a document that a municipality adopts that sets forth general 196 guidelines for proposed future development of the land within the municipality. 197 (18) "Geologic hazard" means: - 6 - Enrolled Copy H.B. 379 198 (a) a surface fault rupture; 199 (b) shallow groundwater; 200 (c) liquefaction; 201 (d) a landslide; 202 (e) a debris flow; 203 (f) unstable soil; 204 (g) a rock fall; or 205 (h) any other geologic condition that presents a risk: 206 (i) to life; 207 (ii) of substantial loss of real property; or 208 (iii) of substantial damage to real property. 209 (19) "Historic preservation authority" means a person, board, commission, or other body 210 designated by a legislative body to: 211 (a) recommend land use regulations to preserve local historic districts or areas; and 212 (b) administer local historic preservation land use regulations within a local historic 213 district or area. 214 (20) "Home-based microschool" means the same as that term is defined in Section 215 53G-6-201. 216 (21) "Hookup fee" means a fee for the installation and inspection of any pipe, line, meter, 217 or appurtenance that connects to a municipal water, sewer, storm water, power, or other 218 utility system. 219 (22) "Identical plans" means building plans submitted to a municipality that: 220 (a) are clearly marked as "identical plans"; 221 (b) are substantially identical to building plans that were previously submitted to and 222 reviewed and approved by the municipality; and 223 (c) describe a building that: 224 (i) is located on land zoned the same as the land on which the building described in 225 the previously approved plans is located; 226 (ii) is subject to the same geological and meteorological conditions and the same law 227 as the building described in the previously approved plans; 228 (iii) has a floor plan identical to the building plan previously submitted to and 229 reviewed and approved by the municipality; and 230 (iv) does not require any additional engineering or analysis. 231 (23) "Impact fee" means a payment of money imposed under Title 11, Chapter 36a, Impact - 7 - H.B. 379 Enrolled Copy 232 Fees Act. 233 (24) "Improvement completion assurance" means a surety bond, letter of credit, financial 234 institution bond, cash, assignment of rights, lien, or other equivalent security required by 235 a municipality to guaranty the proper completion of landscaping or an infrastructure 236 improvement required as a condition precedent to: 237 (a) recording a subdivision plat; or 238 (b) development of a commercial, industrial, mixed use, or multifamily project. 239 (25) "Improvement warranty" means an applicant's unconditional warranty that the 240 applicant's installed and accepted landscaping or infrastructure improvement: 241 (a) complies with the municipality's written standards for design, materials, and 242 workmanship; and 243 (b) will not fail in any material respect, as a result of poor workmanship or materials, 244 within the improvement warranty period. 245 (26) "Improvement warranty period" means a period: 246 (a) no later than one year after a municipality's acceptance of required landscaping; or 247 (b) no later than one year after a municipality's acceptance of required infrastructure, 248 unless the municipality: 249 (i) determines for good cause that a one-year period would be inadequate to protect 250 the public health, safety, and welfare; and 251 (ii) has substantial evidence, on record: 252 (A) of prior poor performance by the applicant; or 253 (B) that the area upon which the infrastructure will be constructed contains 254 suspect soil and the municipality has not otherwise required the applicant to 255 mitigate the suspect soil. 256 (27) "Infrastructure improvement" means permanent infrastructure that is essential for the 257 public health and safety or that: 258 (a) is required for human occupation; and 259 (b) an applicant must install: 260 (i) in accordance with published installation and inspection specifications for public 261 improvements; and 262 (ii) whether the improvement is public or private, as a condition of: 263 (A) recording a subdivision plat; 264 (B) obtaining a building permit; or 265 (C) development of a commercial, industrial, mixed use, condominium, or - 8 - Enrolled Copy H.B. 379 266 multifamily project. 267 (28) "Internal lot restriction" means a platted note, platted demarcation, or platted 268 designation that: 269 (a) runs with the land; and 270 (b)(i) creates a restriction that is enclosed within the perimeter of a lot described on 271 the plat; or 272 (ii) designates a development condition that is enclosed within the perimeter of a lot 273 described on the plat. 274 (29) "Land use applicant" means a property owner, or the property owner's designee, who 275 submits a land use application regarding the property owner's land. 276 (30) "Land use application": 277 (a) means an application that is: 278 (i) required by a municipality; and 279 (ii) submitted by a land use applicant to obtain a land use decision; and 280 (b) does not mean an application to enact, amend, or repeal a land use regulation. 281 (31) "Land use authority" means: 282 (a) a person, board, commission, agency, or body, including the local legislative body, 283 designated by the local legislative body to act upon a land use application; or 284 (b) if the local legislative body has not designated a person, board, commission, agency, 285 or body, the local legislative body. 286 (32) "Land use decision" means an administrative decision of a land use authority or appeal 287 authority regarding: 288 (a) a land use permit; or 289 (b) a land use application. 290 (33) "Land use permit" means a permit issued by a land use authority. 291 (34) "Land use regulation": 292 (a) means a legislative decision enacted by ordinance, law, code, map, resolution, 293 specification, fee, or rule that governs the use or development of land; 294 (b) includes the adoption or amendment of a zoning map or the text of the zoning code; 295 and 296 (c) does not include: 297 (i) a land use decision of the legislative body acting as the land use authority, even if 298 the decision is expressed in a resolution or ordinance; or 299 (ii) a temporary revision to an engineering specification that does not materially: - 9 - H.B. 379 Enrolled Copy 300 (A) increase a land use applicant's cost of development compared to the existing 301 specification; or 302 (B) impact a land use applicant's use of land. 303 (35) "Legislative body" means the municipal council. 304 (36) "Local historic district or area" means a geographically definable area that: 305 (a) contains any combination of buildings, structures, sites, objects, landscape features, 306 archeological sites, or works of art that contribute to the historic preservation goals of 307 a legislative body; and 308 (b) is subject to land use regulations to preserve the historic significance of the local 309 historic district or area. 310 (37) "Lot" means a tract of land, regardless of any label, that is created by and shown on a 311 subdivision plat that has been recorded in the office of the county recorder. 312 (38)(a) "Lot line adjustment" means a relocation of a lot line boundary between 313 adjoining lots or between a lot and adjoining parcels in accordance with Section 314 10-9a-608: 315 (i) whether or not the lots are located in the same subdivision; and 316 (ii) with the consent of the owners of record. 317 (b) "Lot line adjustment" does not mean a new boundary line that: 318 (i) creates an additional lot; or 319 (ii) constitutes a subdivision or a subdivision amendment. 320 (c) "Lot line adjustment" does not include a boundary line adjustment made by the 321 Department of Transportation. 322 (39) "Major transit investment corridor" means public transit service that uses or occupies: 323 (a) public transit rail right-of-way; 324 (b) dedicated road right-of-way for the use of public transit, such as bus rapid transit; or 325 (c) fixed-route bus corridors subject to an interlocal agreement or contract between a 326 municipality or county and: 327 (i) a public transit district as defined in Section 17B-2a-802; or 328 (ii) an eligible political subdivision as defined in Section [59-12-2219] 59-12-2202. 329 (40) "Micro-education entity" means the same as that term is defined in Section 53G-6-201. 330 (41) "Moderate income housing" means housing occupied or reserved for occupancy by 331 households with a gross household income equal to or less than 80% of the median gross 332 income for households of the same size in the county in which the city is located. 333 (42) "Municipal utility easement" means an easement that: - 10 - Enrolled Copy H.B. 379 334 (a) is created or depicted on a plat recorded in a county recorder's office and is described 335 as a municipal utility easement granted for public use; 336 (b) is not a protected utility easement or a public utility easement as defined in Section 337 54-3-27; 338 (c) the municipality or the municipality's affiliated governmental entity uses and 339 occupies to provide a utility service, including sanitary sewer, culinary water, 340 electrical, storm water, or communications or data lines; 341 (d) is used or occupied with the consent of the municipality in accordance with an 342 authorized franchise or other agreement; 343 (e)(i) is used or occupied by a specified public utility in accordance with an 344 authorized franchise or other agreement; and 345 (ii) is located in a utility easement granted for public use; or 346 (f) is described in Section 10-9a-529 and is used by a specified public utility. 347 (43) "Nominal fee" means a fee that reasonably reimburses a municipality only for time 348 spent and expenses incurred in: 349 (a) verifying that building plans are identical plans; and 350 (b) reviewing and approving those minor aspects of identical plans that differ from the 351 previously reviewed and approved building plans. 352 (44) "Noncomplying structure" means a structure that: 353 (a) legally existed before the structure's current land use designation; and 354 (b) because of one or more subsequent land use ordinance changes, does not conform to 355 the setback, height restrictions, or other regulations, excluding those regulations, 356 which govern the use of land. 357 (45) "Nonconforming use" means a use of land that: 358 (a) legally existed before its current land use designation; 359 (b) has been maintained continuously since the time the land use ordinance governing 360 the land changed; and 361 (c) because of one or more subsequent land use ordinance changes, does not conform to 362 the regulations that now govern the use of the land. 363 (46) "Official map" means a map drawn by municipal authorities and recorded in a county 364 recorder's office that: 365 (a) shows actual and proposed rights-of-way, centerline alignments, and setbacks for 366 highways and other transportation facilities; 367 (b) provides a basis for restricting development in designated rights-of-way or between - 11 - H.B. 379 Enrolled Copy 368 designated setbacks to allow the government authorities time to purchase or 369 otherwise reserve the land; and 370 (c) has been adopted as an element of the municipality's general plan. 371 (47) "Parcel" means any real property that is not a lot. 372 (48)(a) "Parcel boundary adjustment" means a recorded agreement between owners of 373 adjoining parcels adjusting the mutual boundary, either by deed or by a boundary line 374 agreement in accordance with Section 10-9a-524, if no additional parcel is created 375 and: 376 (i) none of the property identified in the agreement is a lot; or 377 (ii) the adjustment is to the boundaries of a single person's parcels. 378 (b) "Parcel boundary adjustment" does not mean an adjustment of a parcel boundary line 379 that: 380 (i) creates an additional parcel; or 381 (ii) constitutes a subdivision. 382 (c) "Parcel boundary adjustment" does not include a boundary line adjustment made by 383 the Department of Transportation. 384 (49) "Person" means an individual, corporation, partnership, organization, association, trust, 385 governmental agency, or any other legal entity. 386 (50) "Plan for moderate income housing" means a written document adopted by a 387 municipality's legislative body that includes: 388 (a) an estimate of the existing supply of moderate income housing located within the 389 municipality; 390 (b) an estimate of the need for moderate income housing in the municipality for the next 391 five years; 392 (c) a survey of total residential land use; 393 (d) an evaluation of how existing land uses and zones affect opportunities for moderate 394 income housing; and 395 (e) a description of the municipality's program to encourage an adequate supply of 396 moderate income housing. 397 (51) "Plat" means an instrument subdividing property into lots as depicted on a map or 398 other graphical representation of lands that a licensed professional land surveyor makes 399 and prepares in accordance with Section 10-9a-603 or 57-8-13. 400 (52) "Potential geologic hazard area" means an area that: 401 (a) is designated by a Utah Geological Survey map, county geologist map, or other - 12 - Enrolled Copy H.B. 379 402 relevant map or report as needing further study to determine the area's potential for 403 geologic hazard; or 404 (b) has not been studied by the Utah Geological Survey or a county geologist but 405 presents the potential of geologic hazard because the area has characteristics similar 406 to those of a designated geologic hazard area. 407 (53) "Public agency" means: 408 (a) the federal government; 409 (b) the state; 410 (c) a county, municipality, school district, special district, special service district, or 411 other political subdivision of the state; or 412 (d) a charter school. 413 (54) "Public hearing" means a hearing at which members of the public are provided a 414 reasonable opportunity to comment on the subject of the hearing. 415 (55) "Public meeting" means a meeting that is required to be open to the public under Title 416 52, Chapter 4, Open and Public Meetings Act. 417 (56) "Public street" means a public right-of-way, including a public highway, public 418 avenue, public boulevard, public parkway, public road, public lane, public alley, public 419 viaduct, public subway, public tunnel, public bridge, public byway, other public 420 transportation easement, or other public way. 421 (57) "Receiving zone" means an area of a municipality that the municipality designates, by 422 ordinance, as an area in which an owner of land may receive a transferable development 423 right. 424 (58) "Record of survey map" means a map of a survey of land prepared in accordance with 425 Section 10-9a-603, 17-23-17, 17-27a-603, or 57-8-13. 426 (59) "Residential facility for persons with a disability" means a residence: 427 (a) in which more than one person with a disability resides; and 428 (b) which is licensed or certified by the Department of Health and Human Services 429 under: 430 (i) Title 26B, Chapter 2, Part 1, Human Services Programs and Facilities; or 431 (ii) Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection. 432 (60) "Residential roadway" means a public local residential road that: 433 (a) will serve primarily to provide access to adjacent primarily residential areas and 434 property; 435 (b) is designed to accommodate minimal traffic volumes or vehicular traffic; - 13 - H.B. 379 Enrolled Copy 436 (c) is not identified as a supplementary to a collector or other higher system classified 437 street in an approved municipal street or transportation master plan; 438 (d) has a posted speed limit of 25 miles per hour or less; 439 (e) does not have higher traffic volumes resulting from connecting previously separated 440 areas of the municipal road network; 441 (f) cannot have a primary access, but can have a secondary access, and does not abut lots 442 intended for high volume traffic or community centers, including schools, recreation 443 centers, sports complexes, or libraries; and 444 (g) primarily serves traffic within a neighborhood or limited residential area and is not 445 necessarily continuous through several residential areas. 446 (61) "Rules of order and procedure" means a set of rules that govern and prescribe in a 447 public meeting: 448 (a) parliamentary order and procedure; 449 (b) ethical behavior; and 450 (c) civil discourse. 451 (62) "Sanitary sewer authority" means the department, agency, or public entity with 452 responsibility to review and approve the feasibility of sanitary sewer services or onsite 453 wastewater systems. 454 (63) "Sending zone" means an area of a municipality that the municipality designates, by 455 ordinance, as an area from which an owner of land may transfer a transferable 456 development right. 457 (64) "Special district" means an entity under Title 17B, Limited Purpose Local Government 458 Entities - Special Districts, and any other governmental or quasi-governmental entity 459 that is not a county, municipality, school district, or the state. 460 (65) "Specified public agency" means: 461 (a) the state; 462 (b) a school district; or 463 (c) a charter school. 464 (66) "Specified public utility" means an electrical corporation, gas corporation, or telephone 465 corporation, as those terms are defined in Section 54-2-1. 466 (67) "State" includes any department, division, or agency of the state. 467 (68)(a) "Subdivision" means any land that is divided, resubdivided, or proposed to be 468 divided into two or more lots or other division of land for the purpose, whether 469 immediate or future, for offer, sale, lease, or development either on the installment - 14 - Enrolled Copy H.B. 379 470 plan or upon any and all other plans, terms, and conditions. 471 (b) "Subdivision" includes: 472 (i) the division or development of land, whether by deed, metes and bounds 473 description, devise and testacy, map, plat, or other recorded instrument, regardless 474 of whether the division includes all or a portion of a parcel or lot; and 475 (ii) except as provided in Subsection (68)(c), divisions of land for residential and 476 nonresidential uses, including land used or to be used for commercial, agricultural, 477 and industrial purposes. 478 (c) "Subdivision" does not include: 479 (i) a bona fide division or partition of agricultural land for the purpose of joining one 480 of the resulting separate parcels to a contiguous parcel of unsubdivided 481 agricultural land, if neither the resulting combined parcel nor the parcel remaining 482 from the division or partition violates an applicable land use ordinance; 483 (ii) a boundary line agreement recorded with the county recorder's office between 484 owners of adjoining parcels adjusting the mutual boundary in accordance with 485 Section 10-9a-524 if no new parcel is created; 486 (iii) a recorded document, executed by the owner of record: 487 (A) revising the legal descriptions of multiple parcels into one legal description 488 encompassing all such parcels; or 489 (B) joining a lot to a parcel; 490 (iv) a boundary line agreement between owners of adjoining subdivided properties 491 adjusting the mutual lot line boundary in accordance with Sections 10-9a-524 and 492 10-9a-608 if: 493 (A) no new dwelling lot or housing unit will result from the adjustment; and 494 (B) the adjustment will not violate any applicable land use ordinance; 495 (v) a bona fide division of land by deed or other instrument if the deed or other 496 instrument states in writing that the division: 497 (A) is in anticipation of future land use approvals on the parcel or parcels; 498 (B) does not confer any land use approvals; and 499 (C) has not been approved by the land use authority; 500 (vi) a parcel boundary adjustment; 501 (vii) a lot line adjustment; 502 (viii) a road, street, or highway dedication plat; 503 (ix) a deed or easement for a road, street, or highway purpose; or - 15 - H.B. 379 Enrolled Copy 504 (x) any other division of land authorized by law. 505 (69)(a) "Subdivision amendment" means an amendment to a recorded subdivision in 506 accordance with Section 10-9a-608 that: 507 (i) vacates all or a portion of the subdivision; 508 (ii) alters the outside boundary of the subdivision; 509 (iii) changes the number of lots within the subdivision; 510 (iv) alters a public right-of-way, a public easement, or public infrastructure within the 511 subdivision; or 512 (v) alters a common area or other common amenity within the subdivision. 513 (b) "Subdivision amendment" does not include a lot line adjustment, between a single lot 514 and an adjoining lot or parcel, that alters the outside boundary of the subdivision. 515 (70) "Substantial evidence" means evidence that: 516 (a) is beyond a scintilla; and 517 (b) a reasonable mind would accept as adequate to support a conclusion. 518 (71) "Suspect soil" means soil that has: 519 (a) a high susceptibility for volumetric change, typically clay rich, having more than a 520 3% swell potential; 521 (b) bedrock units with high shrink or swell susceptibility; or 522 (c) gypsiferous silt and clay, gypsum, or bedrock units containing abundant gypsum 523 commonly associated with dissolution and collapse features. 524 (72) "Therapeutic school" means a residential group living facility: 525 (a) for four or more individuals who are not related to: 526 (i) the owner of the facility; or 527 (ii) the primary service provider of the facility; 528 (b) that serves students who have a history of failing to function: 529 (i) at home; 530 (ii) in a public school; or 531 (iii) in a nonresidential private school; and 532 (c) that offers: 533 (i) room and board; and 534 (ii) an academic education integrated with: 535 (A) specialized structure and supervision; or 536 (B) services or treatment related to a disability, an emotional development, a 537 behavioral development, a familial development, or a social development. - 16 - Enrolled Copy H.B. 379 538 (73) "Transferable development right" means a right to develop and use land that originates 539 by an ordinance that authorizes a land owner in a designated sending zone to transfer 540 land use rights from a designated sending zone to a designated receiving zone. 541 (74) "Unincorporated" means the area outside of the incorporated area of a city or town. 542 (75) "Water interest" means any right to the beneficial use of water, including: 543 (a) each of the rights listed in Section 73-1-11; and 544 (b) an ownership interest in the right to the beneficial use of water represented by: 545 (i) a contract; or 546 (ii) a share in a water company, as defined in Section 73-3-3.5. 547 (76) "Zoning map" means a map, adopted as part of a land use ordinance, that depicts land 548 use zones, overlays, or districts. 549 Section 4. Section 10-9a-302 is amended to read: 550 10-9a-302 (Effective 05/07/25). Planning commission powers and duties -- 551 Training requirements. 552 (1) The planning commission shall review and make a recommendation to the legislative 553 body for: 554 (a) a general plan and amendments to the general plan; 555 (b) land use regulations, including: 556 (i) ordinances regarding the subdivision of land within the municipality; and 557 (ii) amendments to existing land use regulations; 558 (c) an appropriate delegation of power to at least one designated land use authority to 559 hear and act on a land use application; 560 (d) an appropriate delegation of power to at least one appeal authority to hear and act on 561 an appeal from a decision of the land use authority; and 562 (e) application processes that: 563 (i) may include a designation of routine land use matters that, upon application and 564 proper notice, will receive informal streamlined review and action if the 565 application is uncontested; and 566 (ii) shall protect the right of each: 567 (A) land use applicant and adversely affected party to require formal consideration 568 of any application by a land use authority; 569 (B) land use applicant or adversely affected party to appeal a land use authority's 570 decision to a separate appeal authority; and 571 (C) participant to be heard in each public hearing on a contested application. - 17 - H.B. 379 Enrolled Copy 572 (2) Before making a recommendation to a legislative body on an item described in 573 Subsection (1)(a) or (b), the planning commission shall hold a public hearing in 574 accordance with Section 10-9a-404. 575 (3) A legislative body may adopt, modify, or reject a planning commission's 576 recommendation to the legislative body under this section. 577 (4) A legislative body may consider a planning commission's failure to make a timely 578 recommendation as a negative recommendation. 579 (5) Nothing in this section limits the right of a municipality to initiate or propose the actions 580 described in this section. 581 (6)(a)(i) This Subsection (6) applies to: 582 (A) a city of the first, second, third, or fourth class; and 583 (B) a city of the fifth class with a population of 5,000 or more, if the city is located 584 within a county of the first, second, or third class. 585 (ii) The population [figures] for each city described in Subsection (6)(a)(i) shall be 586 derived from: 587 [(A) the most recent official census or census estimate of the United States Census 588 Bureau; or] 589 [(B) if a population figure is not available under Subsection (6)(a)(ii)(A), an 590 estimate of the Utah Population Committee] 591 (A) an estimate of the Utah Population Committee created in Section 63C-20-103; 592 or 593 (B) if the Utah Population Committee estimate is not available, the most recent 594 official census or census estimate of the United States Bureau of the Census. 595 (b) A municipality described in Subsection (6)(a)(i) shall ensure that each member of the 596 municipality's planning commission completes four hours of annual land use training 597 as follows: 598 (i) one hour of annual training on general powers and duties under [Title 10, Chapter 599 9a, Municipal Land Use, Development, and Management Act] this chapter; and 600 (ii) three hours of annual training on land use, which may include: 601 (A) appeals and variances; 602 (B) conditional use permits; 603 (C) exactions; 604 (D) impact fees; 605 (E) vested rights; - 18 - Enrolled Copy H.B. 379 606 (F) subdivision regulations and improvement guarantees; 607 (G) land use referenda; 608 (H) property rights; 609 (I) real estate procedures and financing; 610 (J) zoning, including use-based and form-based; and 611 (K) drafting ordinances and code that complies with statute. 612 (c) A newly appointed planning commission member may not participate in a public 613 meeting as an appointed member until the member completes the training described 614 in Subsection (6)(b)(i). 615 (d) A planning commission member may qualify for one completed hour of training 616 required under Subsection (6)(b)(ii) if the member attends, as an appointed member, 617 12 public meetings of the planning commission within a calendar year. 618 (e) A municipality shall provide the training described in Subsection (6)(b) through: 619 (i) municipal staff; 620 (ii) the Utah League of Cities and Towns; or 621 (iii) a list of training courses selected by: 622 (A) the Utah League of Cities and Towns; or 623 (B) the Division of Real Estate created in Section 61-2-201. 624 (f) A municipality shall, for each planning commission member: 625 (i) monitor compliance with the training requirements in Subsection (6)(b); and 626 (ii) maintain a record of training completion at the end of each calendar year. 627 Section 5. Section 17-27a-103 is amended to read: 628 17-27a-103 (Effective 05/07/25). Definitions. 629 As used in this chapter: 630 (1) "Accessory dwelling unit" means a habitable living unit added to, created within, or 631 detached from a primary single-family dwelling and contained on one lot. 632 (2) "Adversely affected party" means a person other than a land use applicant who: 633 (a) owns real property adjoining the property that is the subject of a land use application 634 or land use decision; or 635 (b) will suffer a damage different in kind than, or an injury distinct from, that of the 636 general community as a result of the land use decision. 637 (3) "Affected entity" means a county, municipality, special district, special service district 638 under Title 17D, Chapter 1, Special Service District Act, school district, interlocal 639 cooperation entity established under Title 11, Chapter 13, Interlocal Cooperation Act, - 19 - H.B. 379 Enrolled Copy 640 specified property owner, property owner's association, public utility, or the Department 641 of Transportation, if: 642 (a) the entity's services or facilities are likely to require expansion or significant 643 modification because of an intended use of land; 644 (b) the entity has filed with the county a copy of the entity's general or long-range plan; 645 or 646 (c) the entity has filed with the county a request for notice during the same calendar year 647 and before the county provides notice to an affected entity in compliance with a 648 requirement imposed under this chapter. 649 (4) "Affected owner" means the owner of real property that is: 650 (a) a single project; 651 (b) the subject of a land use approval that sponsors of a referendum timely challenged in 652 accordance with Subsection 20A-7-601(6); and 653 (c) determined to be legally referable under Section 20A-7-602.8. 654 (5) "Appeal authority" means the person, board, commission, agency, or other body 655 designated by ordinance to decide an appeal of a decision of a land use application or a 656 variance. 657 (6) "Billboard" means a freestanding ground sign located on industrial, commercial, or 658 residential property if the sign is designed or intended to direct attention to a business, 659 product, or service that is not sold, offered, or existing on the property where the sign is 660 located. 661 (7)(a) "Charter school" means: 662 (i) an operating charter school; 663 (ii) a charter school applicant that a charter school authorizer approves in accordance 664 with Title 53G, Chapter 5, Part 3, Charter School Authorization; or 665 (iii) an entity that is working on behalf of a charter school or approved charter 666 applicant to develop or construct a charter school building. 667 (b) "Charter school" does not include a therapeutic school. 668 (8) "Chief executive officer" means the person or body that exercises the executive powers 669 of the county. 670 (9) "Conditional use" means a land use that, because of the unique characteristics or 671 potential impact of the land use on the county, surrounding neighbors, or adjacent land 672 uses, may not be compatible in some areas or may be compatible only if certain 673 conditions are required that mitigate or eliminate the detrimental impacts. - 20 - Enrolled Copy H.B. 379 674 (10) "Constitutional taking" means a governmental action that results in a taking of private 675 property so that compensation to the owner of the property is required by the: 676 (a) Fifth or Fourteenth Amendment of the Constitution of the United States; or 677 (b) Utah Constitution, Article I, Section 22. 678 (11) "County utility easement" means an easement that: 679 (a) a plat recorded in a county recorder's office described as a county utility easement or 680 otherwise as a utility easement; 681 (b) is not a protected utility easement or a public utility easement as defined in Section 682 54-3-27; 683 (c) the county or the county's affiliated governmental entity owns or creates; and 684 (d)(i) either: 685 (A) no person uses or occupies; or 686 (B) the county or the county's affiliated governmental entity uses and occupies to 687 provide a utility service, including sanitary sewer, culinary water, electrical, 688 storm water, or communications or data lines; or 689 (ii) a person uses or occupies with or without an authorized franchise or other 690 agreement with the county. 691 (12) "Culinary water authority" means the department, agency, or public entity with 692 responsibility to review and approve the feasibility of the culinary water system and 693 sources for the subject property. 694 (13) "Development activity" means: 695 (a) any construction or expansion of a building, structure, or use that creates additional 696 demand and need for public facilities; 697 (b) any change in use of a building or structure that creates additional demand and need 698 for public facilities; or 699 (c) any change in the use of land that creates additional demand and need for public 700 facilities. 701 (14)(a) "Development agreement" means a written agreement or amendment to a written 702 agreement between a county and one or more parties that regulates or controls the use 703 or development of a specific area of land. 704 (b) "Development agreement" does not include an improvement completion assurance. 705 (15)(a) "Disability" means a physical or mental impairment that substantially limits one 706 or more of a person's major life activities, including a person having a record of such 707 an impairment or being regarded as having such an impairment. - 21 - H.B. 379 Enrolled Copy 708 (b) "Disability" does not include current illegal use of, or addiction to, any federally 709 controlled substance, as defined in Section 102 of the Controlled Substances Act, 21 710 U.S.C. Sec. 802. 711 (16) "Educational facility": 712 (a) means: 713 (i) a school district's building at which pupils assemble to receive instruction in a 714 program for any combination of grades from preschool through grade 12, 715 including kindergarten and a program for children with disabilities; 716 (ii) a structure or facility: 717 (A) located on the same property as a building described in Subsection (16)(a)(i); 718 and 719 (B) used in support of the use of that building; and 720 (iii) a building to provide office and related space to a school district's administrative 721 personnel; and 722 (b) does not include: 723 (i) land or a structure, including land or a structure for inventory storage, equipment 724 storage, food processing or preparing, vehicle storage or maintenance, or similar 725 use that is: 726 (A) not located on the same property as a building described in Subsection 727 (16)(a)(i); and 728 (B) used in support of the purposes of a building described in Subsection 729 (16)(a)(i); or 730 (ii) a therapeutic school. 731 (17) "Fire authority" means the department, agency, or public entity with responsibility to 732 review and approve the feasibility of fire protection and suppression services for the 733 subject property. 734 (18) "Flood plain" means land that: 735 (a) is within the 100-year flood plain designated by the Federal Emergency Management 736 Agency; or 737 (b) has not been studied or designated by the Federal Emergency Management Agency 738 but presents a likelihood of experiencing chronic flooding or a catastrophic flood 739 event because the land has characteristics that are similar to those of a 100-year flood 740 plain designated by the Federal Emergency Management Agency. 741 (19) "Gas corporation" has the same meaning as defined in Section 54-2-1. - 22 - Enrolled Copy H.B. 379 742 (20) "General plan" means a document that a county adopts that sets forth general 743 guidelines for proposed future development of: 744 (a) the unincorporated land within the county; or 745 (b) for a mountainous planning district, the land within the mountainous planning 746 district. 747 (21) "Geologic hazard" means: 748 (a) a surface fault rupture; 749 (b) shallow groundwater; 750 (c) liquefaction; 751 (d) a landslide; 752 (e) a debris flow; 753 (f) unstable soil; 754 (g) a rock fall; or 755 (h) any other geologic condition that presents a risk: 756 (i) to life; 757 (ii) of substantial loss of real property; or 758 (iii) of substantial damage to real property. 759 (22) "Home-based microschool" means the same as that term is defined in Section 760 53G-6-201. 761 (23) "Hookup fee" means a fee for the installation and inspection of any pipe, line, meter, 762 or appurtenance to connect to a county water, sewer, storm water, power, or other utility 763 system. 764 (24) "Identical plans" means building plans submitted to a county that: 765 (a) are clearly marked as "identical plans"; 766 (b) are substantially identical building plans that were previously submitted to and 767 reviewed and approved by the county; and 768 (c) describe a building that: 769 (i) is located on land zoned the same as the land on which the building described in 770 the previously approved plans is located; 771 (ii) is subject to the same geological and meteorological conditions and the same law 772 as the building described in the previously approved plans; 773 (iii) has a floor plan identical to the building plan previously submitted to and 774 reviewed and approved by the county; and 775 (iv) does not require any additional engineering or analysis. - 23 - H.B. 379 Enrolled Copy 776 (25) "Impact fee" means a payment of money imposed under Title 11, Chapter 36a, Impact 777 Fees Act. 778 (26) "Improvement completion assurance" means a surety bond, letter of credit, financial 779 institution bond, cash, assignment of rights, lien, or other equivalent security required by 780 a county to guaranty the proper completion of landscaping or an infrastructure 781 improvement required as a condition precedent to: 782 (a) recording a subdivision plat; or 783 (b) development of a commercial, industrial, mixed use, or multifamily project. 784 (27) "Improvement warranty" means an applicant's unconditional warranty that the 785 applicant's installed and accepted landscaping or infrastructure improvement: 786 (a) complies with the county's written standards for design, materials, and workmanship; 787 and 788 (b) will not fail in any material respect, as a result of poor workmanship or materials, 789 within the improvement warranty period. 790 (28) "Improvement warranty period" means a period: 791 (a) no later than one year after a county's acceptance of required landscaping; or 792 (b) no later than one year after a county's acceptance of required infrastructure, unless 793 the county: 794 (i) determines for good cause that a one-year period would be inadequate to protect 795 the public health, safety, and welfare; and 796 (ii) has substantial evidence, on record: 797 (A) of prior poor performance by the applicant; or 798 (B) that the area upon which the infrastructure will be constructed contains 799 suspect soil and the county has not otherwise required the applicant to mitigate 800 the suspect soil. 801 (29) "Infrastructure improvement" means permanent infrastructure that is essential for the 802 public health and safety or that: 803 (a) is required for human consumption; and 804 (b) an applicant must install: 805 (i) in accordance with published installation and inspection specifications for public 806 improvements; and 807 (ii) as a condition of: 808 (A) recording a subdivision plat; 809 (B) obtaining a building permit; or - 24 - Enrolled Copy H.B. 379 810 (C) developing a commercial, industrial, mixed use, condominium, or multifamily 811 project. 812 (30) "Internal lot restriction" means a platted note, platted demarcation, or platted 813 designation that: 814 (a) runs with the land; and 815 (b)(i) creates a restriction that is enclosed within the perimeter of a lot described on 816 the plat; or 817 (ii) designates a development condition that is enclosed within the perimeter of a lot 818 described on the plat. 819 (31) "Interstate pipeline company" means a person or entity engaged in natural gas 820 transportation subject to the jurisdiction of the Federal Energy Regulatory Commission 821 under the Natural Gas Act, 15 U.S.C. Sec. 717 et seq. 822 (32) "Intrastate pipeline company" means a person or entity engaged in natural gas 823 transportation that is not subject to the jurisdiction of the Federal Energy Regulatory 824 Commission under the Natural Gas Act, 15 U.S.C. Sec. 717 et seq. 825 (33) "Land use applicant" means a property owner, or the property owner's designee, who 826 submits a land use application regarding the property owner's land. 827 (34) "Land use application": 828 (a) means an application that is: 829 (i) required by a county; and 830 (ii) submitted by a land use applicant to obtain a land use decision; and 831 (b) does not mean an application to enact, amend, or repeal a land use regulation. 832 (35) "Land use authority" means: 833 (a) a person, board, commission, agency, or body, including the local legislative body, 834 designated by the local legislative body to act upon a land use application; or 835 (b) if the local legislative body has not designated a person, board, commission, agency, 836 or body, the local legislative body. 837 (36) "Land use decision" means an administrative decision of a land use authority or appeal 838 authority regarding: 839 (a) a land use permit; 840 (b) a land use application; or 841 (c) the enforcement of a land use regulation, land use permit, or development agreement. 842 (37) "Land use permit" means a permit issued by a land use authority. 843 (38) "Land use regulation": - 25 - H.B. 379 Enrolled Copy 844 (a) means a legislative decision enacted by ordinance, law, code, map, resolution, 845 specification, fee, or rule that governs the use or development of land; 846 (b) includes the adoption or amendment of a zoning map or the text of the zoning code; 847 and 848 (c) does not include: 849 (i) a land use decision of the legislative body acting as the land use authority, even if 850 the decision is expressed in a resolution or ordinance; or 851 (ii) a temporary revision to an engineering specification that does not materially: 852 (A) increase a land use applicant's cost of development compared to the existing 853 specification; or 854 (B) impact a land use applicant's use of land. 855 (39) "Legislative body" means the county legislative body, or for a county that has adopted 856 an alternative form of government, the body exercising legislative powers. 857 (40) "Lot" means a tract of land, regardless of any label, that is created by and shown on a 858 subdivision plat that has been recorded in the office of the county recorder. 859 (41)(a) "Lot line adjustment" means a relocation of a lot line boundary between 860 adjoining lots or between a lot and adjoining parcels in accordance with Section 861 17-27a-608: 862 (i) whether or not the lots are located in the same subdivision; and 863 (ii) with the consent of the owners of record. 864 (b) "Lot line adjustment" does not mean a new boundary line that: 865 (i) creates an additional lot; or 866 (ii) constitutes a subdivision or a subdivision amendment. 867 (c) "Lot line adjustment" does not include a boundary line adjustment made by the 868 Department of Transportation. 869 (42) "Major transit investment corridor" means public transit service that uses or occupies: 870 (a) public transit rail right-of-way; 871 (b) dedicated road right-of-way for the use of public transit, such as bus rapid transit; or 872 (c) fixed-route bus corridors subject to an interlocal agreement or contract between a 873 municipality or county and: 874 (i) a public transit district as defined in Section 17B-2a-802; or 875 (ii) an eligible political subdivision as defined in Section [59-12-2219] 59-12-2202. 876 (43) "Micro-education entity" means the same as that term is defined in Section 53G-6-201. 877 (44) "Moderate income housing" means housing occupied or reserved for occupancy by - 26 - Enrolled Copy H.B. 379 878 households with a gross household income equal to or less than 80% of the median gross 879 income for households of the same size in the county in which the housing is located. 880 (45) "Mountainous planning district" means an area designated by a county legislative body 881 in accordance with Section 17-27a-901. 882 (46) "Nominal fee" means a fee that reasonably reimburses a county only for time spent and 883 expenses incurred in: 884 (a) verifying that building plans are identical plans; and 885 (b) reviewing and approving those minor aspects of identical plans that differ from the 886 previously reviewed and approved building plans. 887 (47) "Noncomplying structure" means a structure that: 888 (a) legally existed before the structure's current land use designation; and 889 (b) because of one or more subsequent land use ordinance changes, does not conform to 890 the setback, height restrictions, or other regulations, excluding those regulations that 891 govern the use of land. 892 (48) "Nonconforming use" means a use of land that: 893 (a) legally existed before the current land use designation; 894 (b) has been maintained continuously since the time the land use ordinance regulation 895 governing the land changed; and 896 (c) because of one or more subsequent land use ordinance changes, does not conform to 897 the regulations that now govern the use of the land. 898 (49) "Official map" means a map drawn by county authorities and recorded in the county 899 recorder's office that: 900 (a) shows actual and proposed rights-of-way, centerline alignments, and setbacks for 901 highways and other transportation facilities; 902 (b) provides a basis for restricting development in designated rights-of-way or between 903 designated setbacks to allow the government authorities time to purchase or 904 otherwise reserve the land; and 905 (c) has been adopted as an element of the county's general plan. 906 (50) "Parcel" means any real property that is not a lot. 907 (51)(a) "Parcel boundary adjustment" means a recorded agreement between owners of 908 adjoining parcels adjusting the mutual boundary, either by deed or by a boundary line 909 agreement in accordance with Section 17-27a-523, if no additional parcel is created 910 and: 911 (i) none of the property identified in the agreement is a lot; or - 27 - H.B. 379 Enrolled Copy 912 (ii) the adjustment is to the boundaries of a single person's parcels. 913 (b) "Parcel boundary adjustment" does not mean an adjustment of a parcel boundary line 914 that: 915 (i) creates an additional parcel; or 916 (ii) constitutes a subdivision. 917 (c) "Parcel boundary adjustment" does not include a boundary line adjustment made by 918 the Department of Transportation. 919 (52) "Person" means an individual, corporation, partnership, organization, association, trust, 920 governmental agency, or any other legal entity. 921 (53) "Plan for moderate income housing" means a written document adopted by a county 922 legislative body that includes: 923 (a) an estimate of the existing supply of moderate income housing located within the 924 county; 925 (b) an estimate of the need for moderate income housing in the county for the next five 926 years; 927 (c) a survey of total residential land use; 928 (d) an evaluation of how existing land uses and zones affect opportunities for moderate 929 income housing; and 930 (e) a description of the county's program to encourage an adequate supply of moderate 931 income housing. 932 (54) "Planning advisory area" means a contiguous, geographically defined portion of the 933 unincorporated area of a county established under this part with planning and zoning 934 functions as exercised through the planning advisory area planning commission, as 935 provided in this chapter, but with no legal or political identity separate from the county 936 and no taxing authority. 937 (55) "Plat" means an instrument subdividing property into lots as depicted on a map or 938 other graphical representation of lands that a licensed professional land surveyor makes 939 and prepares in accordance with Section 17-27a-603 or 57-8-13. 940 (56) "Potential geologic hazard area" means an area that: 941 (a) is designated by a Utah Geological Survey map, county geologist map, or other 942 relevant map or report as needing further study to determine the area's potential for 943 geologic hazard; or 944 (b) has not been studied by the Utah Geological Survey or a county geologist but 945 presents the potential of geologic hazard because the area has characteristics similar - 28 - Enrolled Copy H.B. 379 946 to those of a designated geologic hazard area. 947 (57) "Public agency" means: 948 (a) the federal government; 949 (b) the state; 950 (c) a county, municipality, school district, special district, special service district, or 951 other political subdivision of the state; or 952 (d) a charter school. 953 (58) "Public hearing" means a hearing at which members of the public are provided a 954 reasonable opportunity to comment on the subject of the hearing. 955 (59) "Public meeting" means a meeting that is required to be open to the public under Title 956 52, Chapter 4, Open and Public Meetings Act. 957 (60) "Public street" means a public right-of-way, including a public highway, public 958 avenue, public boulevard, public parkway, public road, public lane, public alley, public 959 viaduct, public subway, public tunnel, public bridge, public byway, other public 960 transportation easement, or other public way. 961 (61) "Receiving zone" means an unincorporated area of a county that the county designates, 962 by ordinance, as an area in which an owner of land may receive a transferable 963 development right. 964 (62) "Record of survey map" means a map of a survey of land prepared in accordance with 965 Section 10-9a-603, 17-23-17, 17-27a-603, or 57-8-13. 966 (63) "Residential facility for persons with a disability" means a residence: 967 (a) in which more than one person with a disability resides; and 968 (b) which is licensed or certified by the Department of Health and Human Services 969 under: 970 (i) Title 26B, Chapter 2, Part 1, Human Services Programs and Facilities; or 971 (ii) Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection. 972 (64) "Residential roadway" means a public local residential road that: 973 (a) will serve primarily to provide access to adjacent primarily residential areas and 974 property; 975 (b) is designed to accommodate minimal traffic volumes or vehicular traffic; 976 (c) is not identified as a supplementary to a collector or other higher system classified 977 street in an approved municipal street or transportation master plan; 978 (d) has a posted speed limit of 25 miles per hour or less; 979 (e) does not have higher traffic volumes resulting from connecting previously separated - 29 - H.B. 379 Enrolled Copy 980 areas of the municipal road network; 981 (f) cannot have a primary access, but can have a secondary access, and does not abut lots 982 intended for high volume traffic or community centers, including schools, recreation 983 centers, sports complexes, or libraries; and 984 (g) primarily serves traffic within a neighborhood or limited residential area and is not 985 necessarily continuous through several residential areas. 986 (65) "Rules of order and procedure" means a set of rules that govern and prescribe in a 987 public meeting: 988 (a) parliamentary order and procedure; 989 (b) ethical behavior; and 990 (c) civil discourse. 991 (66) "Sanitary sewer authority" means the department, agency, or public entity with 992 responsibility to review and approve the feasibility of sanitary sewer services or onsite 993 wastewater systems. 994 (67) "Sending zone" means an unincorporated area of a county that the county designates, 995 by ordinance, as an area from which an owner of land may transfer a transferable 996 development right. 997 (68) "Site plan" means a document or map that may be required by a county during a 998 preliminary review preceding the issuance of a building permit to demonstrate that an 999 owner's or developer's proposed development activity meets a land use requirement. 1000 (69)(a) "Special district" means an entity under Title 17B, Limited Purpose Local 1001 Government Entities - Special Districts. 1002 (b) "Special district" includes a governmental or quasi-governmental entity that is not a 1003 county, municipality, school district, or the state. 1004 (70) "Specified public agency" means: 1005 (a) the state; 1006 (b) a school district; or 1007 (c) a charter school. 1008 (71) "Specified public utility" means an electrical corporation, gas corporation, or telephone 1009 corporation, as those terms are defined in Section 54-2-1. 1010 (72) "State" includes any department, division, or agency of the state. 1011 (73)(a) "Subdivision" means any land that is divided, resubdivided, or proposed to be 1012 divided into two or more lots or other division of land for the purpose, whether 1013 immediate or future, for offer, sale, lease, or development either on the installment - 30 - Enrolled Copy H.B. 379 1014 plan or upon any and all other plans, terms, and conditions. 1015 (b) "Subdivision" includes: 1016 (i) the division or development of land, whether by deed, metes and bounds 1017 description, devise and testacy, map, plat, or other recorded instrument, regardless 1018 of whether the division includes all or a portion of a parcel or lot; and 1019 (ii) except as provided in Subsection (73)(c), divisions of land for residential and 1020 nonresidential uses, including land used or to be used for commercial, agricultural, 1021 and industrial purposes. 1022 (c) "Subdivision" does not include: 1023 (i) a bona fide division or partition of agricultural land for agricultural purposes; 1024 (ii) a boundary line agreement recorded with the county recorder's office between 1025 owners of adjoining parcels adjusting the mutual boundary in accordance with 1026 Section 17-27a-523 if no new lot is created; 1027 (iii) a recorded document, executed by the owner of record: 1028 (A) revising the legal descriptions of multiple parcels into one legal description 1029 encompassing all such parcels; or 1030 (B) joining a lot to a parcel; 1031 (iv) a bona fide division or partition of land in a county other than a first class county 1032 for the purpose of siting, on one or more of the resulting separate parcels: 1033 (A) an electrical transmission line or a substation; 1034 (B) a natural gas pipeline or a regulation station; or 1035 (C) an unmanned telecommunications, microwave, fiber optic, electrical, or other 1036 utility service regeneration, transformation, retransmission, or amplification 1037 facility; 1038 (v) a boundary line agreement between owners of adjoining subdivided properties 1039 adjusting the mutual lot line boundary in accordance with Sections 17-27a-523 1040 and 17-27a-608 if: 1041 (A) no new dwelling lot or housing unit will result from the adjustment; and 1042 (B) the adjustment will not violate any applicable land use ordinance; 1043 (vi) a bona fide division of land by deed or other instrument if the deed or other 1044 instrument states in writing that the division: 1045 (A) is in anticipation of future land use approvals on the parcel or parcels; 1046 (B) does not confer any land use approvals; and 1047 (C) has not been approved by the land use authority; - 31 - H.B. 379 Enrolled Copy 1048 (vii) a parcel boundary adjustment; 1049 (viii) a lot line adjustment; 1050 (ix) a road, street, or highway dedication plat; 1051 (x) a deed or easement for a road, street, or highway purpose; or 1052 (xi) any other division of land authorized by law. 1053 (74)(a) "Subdivision amendment" means an amendment to a recorded subdivision in 1054 accordance with Section 17-27a-608 that: 1055 (i) vacates all or a portion of the subdivision; 1056 (ii) alters the outside boundary of the subdivision; 1057 (iii) changes the number of lots within the subdivision; 1058 (iv) alters a public right-of-way, a public easement, or public infrastructure within the 1059 subdivision; or 1060 (v) alters a common area or other common amenity within the subdivision. 1061 (b) "Subdivision amendment" does not include a lot line adjustment, between a single lot 1062 and an adjoining lot or parcel, that alters the outside boundary of the subdivision. 1063 (75) "Substantial evidence" means evidence that: 1064 (a) is beyond a scintilla; and 1065 (b) a reasonable mind would accept as adequate to support a conclusion. 1066 (76) "Suspect soil" means soil that has: 1067 (a) a high susceptibility for volumetric change, typically clay rich, having more than a 1068 3% swell potential; 1069 (b) bedrock units with high shrink or swell susceptibility; or 1070 (c) gypsiferous silt and clay, gypsum, or bedrock units containing abundant gypsum 1071 commonly associated with dissolution and collapse features. 1072 (77) "Therapeutic school" means a residential group living facility: 1073 (a) for four or more individuals who are not related to: 1074 (i) the owner of the facility; or 1075 (ii) the primary service provider of the facility; 1076 (b) that serves students who have a history of failing to function: 1077 (i) at home; 1078 (ii) in a public school; or 1079 (iii) in a nonresidential private school; and 1080 (c) that offers: 1081 (i) room and board; and - 32 - Enrolled Copy H.B. 379 1082 (ii) an academic education integrated with: 1083 (A) specialized structure and supervision; or 1084 (B) services or treatment related to a disability, an emotional development, a 1085 behavioral development, a familial development, or a social development. 1086 (78) "Transferable development right" means a right to develop and use land that originates 1087 by an ordinance that authorizes a land owner in a designated sending zone to transfer 1088 land use rights from a designated sending zone to a designated receiving zone. 1089 (79) "Unincorporated" means the area outside of the incorporated area of a municipality. 1090 (80) "Water interest" means any right to the beneficial use of water, including: 1091 (a) each of the rights listed in Section 73-1-11; and 1092 (b) an ownership interest in the right to the beneficial use of water represented by: 1093 (i) a contract; or 1094 (ii) a share in a water company, as defined in Section 73-3-3.5. 1095 (81) "Zoning map" means a map, adopted as part of a land use ordinance, that depicts land 1096 use zones, overlays, or districts. 1097 Section 6. Section 17-27a-302 is amended to read: 1098 17-27a-302 (Effective 05/07/25). Planning commission powers and duties -- 1099 Training requirements. 1100 (1) Each countywide, planning advisory area, or mountainous planning district planning 1101 commission shall, with respect to the unincorporated area of the county, the planning 1102 advisory area, or the mountainous planning district, review and make a recommendation 1103 to the county legislative body for: 1104 (a) a general plan and amendments to the general plan; 1105 (b) land use regulations, including: 1106 (i) ordinances regarding the subdivision of land within the county; and 1107 (ii) amendments to existing land use regulations; 1108 (c) an appropriate delegation of power to at least one designated land use authority to 1109 hear and act on a land use application; 1110 (d) an appropriate delegation of power to at least one appeal authority to hear and act on 1111 an appeal from a decision of the land use authority; and 1112 (e) application processes that: 1113 (i) may include a designation of routine land use matters that, upon application and 1114 proper notice, will receive informal streamlined review and action if the 1115 application is uncontested; and - 33 - H.B. 379 Enrolled Copy 1116 (ii) shall protect the right of each: 1117 (A) land use applicant and adversely affected party to require formal consideration 1118 of any application by a land use authority; 1119 (B) land use applicant or adversely affected party to appeal a land use authority's 1120 decision to a separate appeal authority; and 1121 (C) participant to be heard in each public hearing on a contested application. 1122 (2) Before making a recommendation to a legislative body on an item described in 1123 Subsection (1)(a) or (b), the planning commission shall hold a public hearing in 1124 accordance with Section 17-27a-404. 1125 (3) A legislative body may adopt, modify, or reject a planning commission's 1126 recommendation to the legislative body under this section. 1127 (4) A legislative body may consider a planning commission's failure to make a timely 1128 recommendation as a negative recommendation. 1129 (5) Nothing in this section limits the right of a county to initiate or propose the actions 1130 described in this section. 1131 (6)(a)(i) This Subsection (6) applies to a county that: 1132 (A) is a county of the first, second, or third class; and 1133 (B) has a population in the county's unincorporated areas of 5,000 or more. 1134 (ii) The population [figure] for each county described in Subsection (6)(a)(i) shall be 1135 derived from: 1136 [(A) the most recent official census or census estimate of the United States Census 1137 Bureau; or] 1138 [(B) if a population figure is not available under Subsection (6)(a)(ii)(A), an 1139 estimate of the Utah Population Committee] 1140 (A) an estimate of the Utah Population Committee created in Section 63C-20-103; 1141 or 1142 (B) if the Utah Population Committee estimate is not available, the most recent 1143 official census or census estimate of the United States Bureau of the Census. 1144 (b) A county described in Subsection (6)(a)(i) shall ensure that each member of the 1145 county's planning commission completes four hours of annual land use training as 1146 follows: 1147 (i) one hour of annual training on general powers and duties under Title 17, Chapter 1148 27a, County Land Use, Development, and Management Act; and 1149 (ii) three hours of annual training on land use, which may include: - 34 - Enrolled Copy H.B. 379 1150 (A) appeals and variances; 1151 (B) conditional use permits; 1152 (C) exactions; 1153 (D) impact fees; 1154 (E) vested rights; 1155 (F) subdivision regulations and improvement guarantees; 1156 (G) land use referenda; 1157 (H) property rights; 1158 (I) real estate procedures and financing; 1159 (J) zoning, including use-based and form-based; and 1160 (K) drafting ordinances and code that complies with statute. 1161 (c) A newly appointed planning commission member may not participate in a public 1162 meeting as an appointed member until the member completes the training described 1163 in Subsection (6)(b)(i). 1164 (d) A planning commission member may qualify for one completed hour of training 1165 required under Subsection (6)(b)(ii) if the member attends, as an appointed member, 1166 12 public meetings of the planning commission within a calendar year. 1167 (e) A county shall provide the training described in Subsection (6)(b) through: 1168 (i) county staff; 1169 (ii) the Utah Association of Counties; or 1170 (iii) a list of training courses selected by: 1171 (A) the Utah Association of Counties; or 1172 (B) the Division of Real Estate created in Section 61-2-201. 1173 (f) A county shall, for each planning commission member: 1174 (i) monitor compliance with the training requirements in Subsection (6)(b); and 1175 (ii) maintain a record of training completion at the end of each calendar year. 1176 Section 7. Section 17-50-502 is amended to read: 1177 17-50-502 (Effective 05/07/25). Change of class of county. 1178 (1) Each county shall retain its classification under Section 17-50-501 until changed as 1179 provided in this section. 1180 (2) The lieutenant governor shall monitor the population figure for each county as shown 1181 on: 1182 [(a) each official census or census estimate of the United States Bureau of the Census; or] 1183 [(b) if the population figure for a county is not available from the United States Bureau - 35 - H.B. 379 Enrolled Copy 1184 of the Census, the population estimate from the Utah Population Committee] 1185 (a) the estimate of the Utah Population Committee created in Section 63C-20-103; or 1186 (b) if the Utah Population Committee estimate is not available, the census or census 1187 estimate of the United States Bureau of the Census. 1188 (3) After July 1, 2021, if the applicable population figure under Subsection (2) indicates 1189 that a county's population has increased beyond the limit for its current class, the 1190 lieutenant governor shall: 1191 (a) prepare a certificate indicating the class in which the county belongs based on the 1192 increased population figure; and 1193 (b) within 10 days after preparing the certificate, deliver a copy of the certificate to the 1194 county legislative body and, if the county has an executive that is separate from the 1195 legislative body, the executive of the county whose class was changed. 1196 (4) A county's change in class is effective on the date of the lieutenant governor's certificate 1197 under Subsection (3). 1198 Section 8. Section 17B-2a-802 is amended to read: 1199 17B-2a-802 (Effective 05/07/25). Definitions. 1200 As used in this part: 1201 (1) "Affordable housing" means housing occupied or reserved for occupancy by households 1202 that meet certain gross household income requirements based on the area median income 1203 for households of the same size. 1204 (a) "Affordable housing" may include housing occupied or reserved for occupancy by 1205 households that meet specific area median income targets or ranges of area median 1206 income targets. 1207 (b) "Affordable housing" does not include housing occupied or reserved for occupancy 1208 by households with gross household incomes that are more than 60% of the area 1209 median income for households of the same size. 1210 (2) "Appointing entity" means the person, county, unincorporated area of a county, or 1211 municipality appointing a member to a public transit district board of trustees. 1212 (3)(a) "Chief executive officer" means a person appointed by the board of trustees of a 1213 small public transit district to serve as chief executive officer. 1214 (b) "Chief executive officer" shall enjoy all the rights, duties, and responsibilities 1215 defined in Sections 17B-2a-810 and 17B-2a-811 and includes all rights, duties, and 1216 responsibilities assigned to the general manager but prescribed by the board of 1217 trustees to be fulfilled by the chief executive officer. - 36 - Enrolled Copy H.B. 379 1218 (4) "Confidential employee" means a person who, in the regular course of the person's 1219 duties: 1220 (a) assists in and acts in a confidential capacity in relation to other persons who 1221 formulate, determine, and effectuate management policies regarding labor relations; 1222 or 1223 (b) has authorized access to information relating to effectuating or reviewing the 1224 employer's collective bargaining policies. 1225 (5) "Council of governments" means a decision-making body in each county composed of 1226 membership including the county governing body and the mayors of each municipality 1227 in the county. 1228 (6) "Department" means the Department of Transportation created in Section 72-1-201. 1229 (7) "Executive director" means a person appointed by the board of trustees of a large public 1230 transit district to serve as executive director. 1231 (8) "Fixed guideway" means the same as that term is defined in Section 59-12-102. 1232 (9) "Fixed guideway capital development" means the same as that term is defined in 1233 Section 72-1-102. 1234 (10)(a) "General manager" means a person appointed by the board of trustees of a small 1235 public transit district to serve as general manager. 1236 (b) "General manager" shall enjoy all the rights, duties, and responsibilities defined in 1237 Sections 17B-2a-810 and 17B-2a-811 prescribed by the board of trustees of a small 1238 public transit district. 1239 (11) "Large public transit district" means a public transit district that provides public transit 1240 to an area that includes: 1241 (a) more than 65% of the population of the state based on: 1242 (i) the estimate of the Utah Population Committee created in Section 63C-20-103; or 1243 (ii) if the Utah Population Committee estimate is not available for each county, 1244 municipality, and unincorporated area that comprise the district, the most recent 1245 official census or census estimate of the United States [Census Bureau] Bureau of 1246 the Census; and 1247 (b) two or more counties. 1248 (12)(a) "Locally elected public official" means a person who holds an elected position 1249 with a county or municipality. 1250 (b) "Locally elected public official" does not include a person who holds an elected 1251 position if the elected position is not with a county or municipality. - 37 - H.B. 379 Enrolled Copy 1252 (13) "Managerial employee" means a person who is: 1253 (a) engaged in executive and management functions; and 1254 (b) charged with the responsibility of directing, overseeing, or implementing the 1255 effectuation of management policies and practices. 1256 (14) "Metropolitan planning organization" means the same as that term is defined in 1257 Section 72-1-208.5. 1258 (15) "Multicounty district" means a public transit district located in more than one county. 1259 (16) "Operator" means a public entity or other person engaged in the transportation of 1260 passengers for hire. 1261 (17)(a) "Public transit" means regular, continuing, shared-ride, surface transportation 1262 services that are open to the general public or open to a segment of the general public 1263 defined by age, disability, or low income. 1264 (b) "Public transit" does not include transportation services provided by: 1265 (i) chartered bus; 1266 (ii) sightseeing bus; 1267 (iii) taxi; 1268 (iv) school bus service; 1269 (v) courtesy shuttle service for patrons of one or more specific establishments; or 1270 (vi) intra-terminal or intra-facility shuttle services. 1271 (18) "Public transit district" means a special district that provides public transit services. 1272 (19) "Public transit innovation grant" means the same as that term is defined in Section 1273 72-2-401. 1274 (20) "Small public transit district" means any public transit district that is not a large public 1275 transit district. 1276 (21) "Station area plan" means a plan developed and adopted by a municipality in 1277 accordance with Section 10-9a-403.1. 1278 (22)(a) "Supervisor" means a person who has authority, in the interest of the employer, 1279 to: 1280 (i) hire, transfer, suspend, lay off, recall, promote, discharge, assign, reward, or 1281 discipline other employees; or 1282 (ii) adjust another employee's grievance or recommend action to adjust another 1283 employee's grievance. 1284 (b) "Supervisor" does not include a person whose exercise of the authority described in 1285 Subsection (22)(a): - 38 - Enrolled Copy H.B. 379 1286 (i) is of a merely routine or clerical nature; and 1287 (ii) does not require the person to use independent judgment. 1288 (23) "Transit facility" means a transit vehicle, transit station, depot, passenger loading or 1289 unloading zone, parking lot, or other facility: 1290 (a) leased by or operated by or on behalf of a public transit district; and 1291 (b) related to the public transit services provided by the district, including: 1292 (i) railway or other right-of-way; 1293 (ii) railway line; and 1294 (iii) a reasonable area immediately adjacent to a designated stop on a route traveled 1295 by a transit vehicle. 1296 (24) "Transit vehicle" means a passenger bus, coach, railcar, van, or other vehicle operated 1297 as public transportation by a public transit district. 1298 (25) "Transit-oriented development" means a mixed use residential or commercial area that 1299 is designed to maximize access to public transit and includes the development of land 1300 owned by a large public transit district. 1301 (26) "Transit-supportive development" means a mixed use residential or commercial area 1302 that is designed to maximize access to public transit and does not include the 1303 development of land owned by a large public transit district. 1304 Section 9. Section 26B-3-301 is amended to read: 1305 26B-3-301 (Effective 05/07/25). Definitions. 1306 As used in this part: 1307 (1) "Appropriate and medically necessary" means, regarding drug prescribing, dispensing, 1308 and patient usage, that it is in conformity with the criteria and standards developed in 1309 accordance with this part. 1310 (2) "Board" means the Drug Utilization Review Board created in Section 26B-3-302. 1311 (3) "Certified program" means a nursing care facility program with Medicaid certification. 1312 (4) "Compendia" means resources widely accepted by the medical profession in the 1313 efficacious use of drugs, including "American Hospital Formulary Service Drug 1314 Information," "U.S. Pharmacopeia - Drug Information," "A.M.A. Drug Evaluations," 1315 peer-reviewed medical literature, and information provided by manufacturers of drug 1316 products. 1317 (5) "Counseling" means the activities conducted by a pharmacist to inform Medicaid 1318 recipients about the proper use of drugs, as required by the board under this part. 1319 (6) "Criteria" means those predetermined and explicitly accepted elements used to measure - 39 - H.B. 379 Enrolled Copy 1320 drug use on an ongoing basis in order to determine if the use is appropriate, medically 1321 necessary, and not likely to result in adverse medical outcomes. 1322 (7) "Drug-disease contraindications" means that the therapeutic effect of a drug is adversely 1323 altered by the presence of another disease condition. 1324 (8) "Drug-interactions" means that two or more drugs taken by a recipient lead to clinically 1325 significant toxicity that is characteristic of one or any of the drugs present, or that leads 1326 to interference with the effectiveness of one or any of the drugs. 1327 (9) "Drug Utilization Review" or "DUR" means the program designed to measure and 1328 assess, on a retrospective and prospective basis, the proper use of outpatient drugs in the 1329 Medicaid program. 1330 (10) "Intervention" means a form of communication utilized by the board with a prescriber 1331 or pharmacist to inform about or influence prescribing or dispensing practices. 1332 (11) "Medicaid certification" means the right of a nursing care facility, as a provider of a 1333 nursing care facility program, to receive Medicaid reimbursement for a specified number 1334 of beds within the facility. 1335 (12)(a) "Nursing care facility" means the following facilities licensed by the department 1336 under Chapter 2, Part 2, Health Care Facility Licensing and Inspection: 1337 (i) skilled nursing facilities; 1338 (ii) intermediate care facilities; and 1339 (iii) an intermediate care facility for people with an intellectual disability. 1340 (b) "Nursing care facility" does not mean a critical access hospital that meets the criteria 1341 of 42 U.S.C. Sec. 1395i-4(c)(2) (1998). 1342 (13) "Nursing care facility program" means the personnel, licenses, services, contracts, and 1343 all other requirements that shall be met for a nursing care facility to be eligible for 1344 Medicaid certification under this part and division rule. 1345 (14) "Overutilization" or "underutilization" means the use of a drug in such quantities that 1346 the desired therapeutic goal is not achieved. 1347 (15) "Pharmacist" means a person licensed in this state to engage in the practice of 1348 pharmacy under Title 58, Chapter 17b, Pharmacy Practice Act. 1349 (16) "Physical facility" means the buildings or other physical structures where a nursing 1350 care facility program is operated. 1351 (17) "Physician" means a person licensed in this state to practice medicine and surgery 1352 under[ ] Section 58-67-301 or osteopathic medicine under Section 58-68-301. 1353 (18) "Prospective DUR" means that part of the drug utilization review program that occurs - 40 - Enrolled Copy H.B. 379 1354 before a drug is dispensed, and that is designed to screen for potential drug therapy 1355 problems based on explicit and predetermined criteria and standards. 1356 (19) "Retrospective DUR" means that part of the drug utilization review program that 1357 assesses or measures drug use based on an historical review of drug use data against 1358 predetermined and explicit criteria and standards, on an ongoing basis with professional 1359 input. 1360 (20) "Rural county" means a county with a population of less than 50,000, as determined by, 1361 to the extent not otherwise required by federal law: 1362 [(a) the most recent official census or census estimate of the United States Bureau of the 1363 Census; or] 1364 [(b) the most recent population estimate for the county from the Utah Population 1365 Committee, if a population figure for the county is not available under Subsection 1366 (20)(a).] 1367 (a) the most recent population estimate for the county from the Utah Population 1368 Committee created in Section 63C-20-103; or 1369 (b) if the Utah Population Committee estimate is not available, the most recent census or 1370 census estimate of the United States Bureau of the Census. 1371 (21) "Service area" means the boundaries of the distinct geographic area served by a 1372 certified program as determined by the division in accordance with this part and division 1373 rule. 1374 (22) "Standards" means the acceptable range of deviation from the criteria that reflects local 1375 medical practice and that is tested on the Medicaid recipient database. 1376 (23) "SURS" means the Surveillance Utilization Review System of the Medicaid program. 1377 (24) "Therapeutic appropriateness" means drug prescribing and dispensing based on 1378 rational drug therapy that is consistent with criteria and standards. 1379 (25) "Therapeutic duplication" means prescribing and dispensing the same drug or two or 1380 more drugs from the same therapeutic class where periods of drug administration 1381 overlap and where that practice is not medically indicated. 1382 (26) "Urban county" means a county that is not a rural county. 1383 Section 10. Section 59-1-403 is amended to read: 1384 59-1-403 (Effective 05/07/25). Confidentiality -- Exceptions -- Penalty -- 1385 Application to property tax. 1386 (1) As used in this section: 1387 (a) "Distributed tax, fee, or charge" means a tax, fee, or charge: - 41 - H.B. 379 Enrolled Copy 1388 (i) the commission administers under: 1389 (A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax 1390 Act; 1391 (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; 1392 (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; 1393 (D) Section 19-6-805; 1394 (E) Section 63H-1-205; or 1395 (F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service 1396 Charges; and 1397 (ii) with respect to which the commission distributes the revenue collected from the 1398 tax, fee, or charge to a qualifying jurisdiction. 1399 (b) "Qualifying jurisdiction" means: 1400 (i) a county, city, or town; 1401 (ii) the military installation development authority created in Section 63H-1-201; or 1402 (iii) the Utah Inland Port Authority created in Section 11-58-201. 1403 (2)(a) Any of the following may not divulge or make known in any manner any 1404 information gained by that person from any return filed with the commission: 1405 (i) a tax commissioner; 1406 (ii) an agent, clerk, or other officer or employee of the commission; or 1407 (iii) a representative, agent, clerk, or other officer or employee of any county, city, or 1408 town. 1409 (b) An official charged with the custody of a return filed with the commission is not 1410 required to produce the return or evidence of anything contained in the return in any 1411 action or proceeding in any court, except: 1412 (i) in accordance with judicial order; 1413 (ii) on behalf of the commission in any action or proceeding under: 1414 (A) this title; or 1415 (B) other law under which persons are required to file returns with the 1416 commission; 1417 (iii) on behalf of the commission in any action or proceeding to which the 1418 commission is a party; or 1419 (iv) on behalf of any party to any action or proceeding under this title if the report or 1420 facts shown by the return are directly involved in the action or proceeding. 1421 (c) Notwithstanding Subsection (2)(b), a court may require the production of, and may - 42 - Enrolled Copy H.B. 379 1422 admit in evidence, any portion of a return or of the facts shown by the return, as are 1423 specifically pertinent to the action or proceeding. 1424 (3) This section does not prohibit: 1425 (a) a person or that person's duly authorized representative from receiving a copy of any 1426 return or report filed in connection with that person's own tax; 1427 (b) the publication of statistics as long as the statistics are classified to prevent the 1428 identification of particular reports or returns; and 1429 (c) the inspection by the attorney general or other legal representative of the state of the 1430 report or return of any taxpayer: 1431 (i) who brings action to set aside or review a tax based on the report or return; 1432 (ii) against whom an action or proceeding is contemplated or has been instituted 1433 under this title; or 1434 (iii) against whom the state has an unsatisfied money judgment. 1435 (4)(a) Notwithstanding Subsection (2) and for purposes of administration, the 1436 commission may by rule, made in accordance with Title 63G, Chapter 3, Utah 1437 Administrative Rulemaking Act, provide for a reciprocal exchange of information 1438 with: 1439 (i) the United States Internal Revenue Service; or 1440 (ii) the revenue service of any other state. 1441 (b) Notwithstanding Subsection (2) and for all taxes except individual income tax and 1442 corporate franchise tax, the commission may by rule, made in accordance with Title 1443 63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered 1444 from returns and other written statements with the federal government, any other 1445 state, any of the political subdivisions of another state, or any political subdivision of 1446 this state, except as limited by Sections 59-12-209 and 59-12-210, if the political 1447 subdivision, other state, or the federal government grant substantially similar 1448 privileges to this state. 1449 (c) Notwithstanding Subsection (2) and for all taxes except individual income tax and 1450 corporate franchise tax, the commission may by rule, in accordance with Title 63G, 1451 Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of 1452 information concerning the identity and other information of taxpayers who have 1453 failed to file tax returns or to pay any tax due. 1454 (d) Notwithstanding Subsection (2), the commission shall provide to the director of the 1455 Division of Environmental Response and Remediation, as defined in Section - 43 - H.B. 379 Enrolled Copy 1456 19-6-402, as requested by the director of the Division of Environmental Response 1457 and Remediation, any records, returns, or other information filed with the 1458 commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 1459 19-6-410.5 regarding the environmental assurance program participation fee. 1460 (e) Notwithstanding Subsection (2), at the request of any person the commission shall 1461 provide that person sales and purchase volume data reported to the commission on a 1462 report, return, or other information filed with the commission under: 1463 (i) Chapter 13, Part 2, Motor Fuel; or 1464 (ii) Chapter 13, Part 4, Aviation Fuel. 1465 (f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer, 1466 as defined in Section 59-22-202, the commission shall report to the manufacturer: 1467 (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the 1468 manufacturer and reported to the commission for the previous calendar year under 1469 Section 59-14-407; and 1470 (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the 1471 manufacturer for which a tax refund was granted during the previous calendar 1472 year under Section 59-14-401 and reported to the commission under Subsection 1473 59-14-401(1)(a)(v). 1474 (g) Notwithstanding Subsection (2), the commission shall notify manufacturers, 1475 distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is 1476 prohibited from selling cigarettes to consumers within the state under Subsection 1477 59-14-210(2). 1478 (h) Notwithstanding Subsection (2), the commission may: 1479 (i) provide to the Division of Consumer Protection within the Department of 1480 Commerce and the attorney general data: 1481 (A) reported to the commission under Section 59-14-212; or 1482 (B) related to a violation under Section 59-14-211; and 1483 (ii) upon request, provide to any person data reported to the commission under 1484 Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g). 1485 (i) Notwithstanding Subsection (2), the commission shall, at the request of a committee 1486 of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's 1487 Office of Planning and Budget, provide to the committee or office the total amount of 1488 revenues collected by the commission under Chapter 24, Radioactive Waste Facility 1489 Tax Act, for the time period specified by the committee or office. - 44 - Enrolled Copy H.B. 379 1490 (j) Notwithstanding Subsection (2), the commission shall make the directory required by 1491 Section 59-14-603 available for public inspection. 1492 (k) Notwithstanding Subsection (2), the commission may share information with federal, 1493 state, or local agencies as provided in Subsection 59-14-606(3). 1494 (l)(i) Notwithstanding Subsection (2), the commission shall provide the Office of 1495 Recovery Services within the Department of Health and Human Services any 1496 relevant information obtained from a return filed under Chapter 10, Individual 1497 Income Tax Act, regarding a taxpayer who has become obligated to the Office of 1498 Recovery Services. 1499 (ii) The information described in Subsection (4)(l)(i) may be provided by the Office 1500 of Recovery Services to any other state's child support collection agency involved 1501 in enforcing that support obligation. 1502 (m)(i) Notwithstanding Subsection (2), upon request from the state court 1503 administrator, the commission shall provide to the state court administrator, the 1504 name, address, telephone number, county of residence, and social security number 1505 on resident returns filed under Chapter 10, Individual Income Tax Act. 1506 (ii) The state court administrator may use the information described in Subsection 1507 (4)(m)(i) only as a source list for the master jury list described in Section 1508 78B-1-106. 1509 (n)(i) As used in this Subsection (4)(n): 1510 (A) "GOEO" means the Governor's Office of Economic Opportunity created in 1511 Section 63N-1a-301. 1512 (B) "Income tax information" means information gained by the commission that is 1513 required to be attached to or included in a return filed with the commission 1514 under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, 1515 Individual Income Tax Act. 1516 (C) "Other tax information" means information gained by the commission that is 1517 required to be attached to or included in a return filed with the commission 1518 except for a return filed under Chapter 7, Corporate Franchise and Income 1519 Taxes, or Chapter 10, Individual Income Tax Act. 1520 (D) "Tax information" means income tax information or other tax information. 1521 (ii)(A) Notwithstanding Subsection (2) and except as provided in Subsection 1522 (4)(n)(ii)(B) or (C), the commission shall at the request of GOEO provide to 1523 GOEO all income tax information. - 45 - H.B. 379 Enrolled Copy 1524 (B) For purposes of a request for income tax information made under Subsection 1525 (4)(n)(ii)(A), GOEO may not request and the commission may not provide to 1526 GOEO a person's address, name, social security number, or taxpayer 1527 identification number. 1528 (C) In providing income tax information to GOEO, the commission shall in all 1529 instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B). 1530 (iii)(A) Notwithstanding Subsection (2) and except as provided in Subsection 1531 (4)(n)(iii)(B), the commission shall at the request of GOEO provide to GOEO 1532 other tax information. 1533 (B) Before providing other tax information to GOEO, the commission shall redact 1534 or remove any name, address, social security number, or taxpayer identification 1535 number. 1536 (iv) GOEO may provide tax information received from the commission in accordance 1537 with this Subsection (4)(n) only: 1538 (A) as a fiscal estimate, fiscal note information, or statistical information; and 1539 (B) if the tax information is classified to prevent the identification of a particular 1540 return. 1541 (v)(A) A person may not request tax information from GOEO under Title 63G, 1542 Chapter 2, Government Records Access and Management Act, or this section, 1543 if GOEO received the tax information from the commission in accordance with 1544 this Subsection (4)(n). 1545 (B) GOEO may not provide to a person that requests tax information in 1546 accordance with Subsection (4)(n)(v)(A) any tax information other than the tax 1547 information GOEO provides in accordance with Subsection (4)(n)(iv). 1548 (o) Notwithstanding Subsection (2), the commission may provide to the governing board 1549 of the agreement or a taxing official of another state, the District of Columbia, the 1550 United States, or a territory of the United States: 1551 (i) the following relating to an agreement sales and use tax: 1552 (A) information contained in a return filed with the commission; 1553 (B) information contained in a report filed with the commission; 1554 (C) a schedule related to Subsection (4)(o)(i)(A) or (B); or 1555 (D) a document filed with the commission; or 1556 (ii) a report of an audit or investigation made with respect to an agreement sales and 1557 use tax. - 46 - Enrolled Copy H.B. 379 1558 (p) Notwithstanding Subsection (2), the commission may provide information 1559 concerning a taxpayer's state income tax return or state income tax withholding 1560 information to the Driver License Division if the Driver License Division: 1561 (i) requests the information; and 1562 (ii) provides the commission with a signed release form from the taxpayer allowing 1563 the Driver License Division access to the information. 1564 (q) Notwithstanding Subsection (2), the commission shall provide to the Utah 1565 Communications Authority, or a division of the Utah Communications Authority, the 1566 information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and 1567 63H-7a-502. 1568 (r) Notwithstanding Subsection (2), the commission shall provide to the Utah 1569 Educational Savings Plan information related to a resident or nonresident individual's 1570 contribution to a Utah Educational Savings Plan account as designated on the 1571 resident or nonresident's individual income tax return as provided under Section 1572 59-10-1313. 1573 (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under 1574 Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility 1575 worker with the Department of Health and Human Services or its designee with the 1576 adjusted gross income of an individual if: 1577 (i) an eligibility worker with the Department of Health and Human Services or its 1578 designee requests the information from the commission; and 1579 (ii) the eligibility worker has complied with the identity verification and consent 1580 provisions of Sections 26B-3-106 and 26B-3-903. 1581 (t) Notwithstanding Subsection (2), the commission may provide to a county, as 1582 determined by the commission, information declared on an individual income tax 1583 return in accordance with Section 59-10-103.1 that relates to eligibility to claim a 1584 residential exemption authorized under Section 59-2-103. 1585 (u) Notwithstanding Subsection (2), the commission shall provide a report regarding any 1586 access line provider that is over 90 days delinquent in payment to the commission of 1587 amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid 1588 Wireless Telecommunications Service Charges, to the board of the Utah 1589 Communications Authority created in Section 63H-7a-201. 1590 (v) Notwithstanding Subsection (2), the commission shall provide the Department of 1591 Environmental Quality a report on the amount of tax paid by a radioactive waste - 47 - H.B. 379 Enrolled Copy 1592 facility for the previous calendar year under Section 59-24-103.5. 1593 (w) Notwithstanding Subsection (2), the commission may, upon request, provide to the 1594 Department of Workforce Services any information received under Chapter 10, Part 1595 4, Withholding of Tax, that is relevant to the duties of the Department of Workforce 1596 Services. 1597 (x) Notwithstanding Subsection (2), the commission may provide the Public Service 1598 Commission or the Division of Public Utilities information related to a seller that 1599 collects and remits to the commission a charge described in Subsection 69-2-405(2), 1600 including the seller's identity and the number of charges described in Subsection 1601 69-2-405(2) that the seller collects. 1602 (y)(i) Notwithstanding Subsection (2), the commission shall provide to each 1603 qualifying jurisdiction the collection data necessary to verify the revenue collected 1604 by the commission for a distributed tax, fee, or charge collected within the 1605 qualifying jurisdiction. 1606 (ii) In addition to the information provided under Subsection (4)(y)(i), the 1607 commission shall provide a qualifying jurisdiction with copies of returns and other 1608 information relating to a distributed tax, fee, or charge collected within the 1609 qualifying jurisdiction. 1610 (iii)(A) To obtain the information described in Subsection (4)(y)(ii), the chief 1611 executive officer or the chief executive officer's designee of the qualifying 1612 jurisdiction shall submit a written request to the commission that states the 1613 specific information sought and how the qualifying jurisdiction intends to use 1614 the information. 1615 (B) The information described in Subsection (4)(y)(ii) is available only in official 1616 matters of the qualifying jurisdiction. 1617 (iv) Information that a qualifying jurisdiction receives in response to a request under 1618 this subsection is: 1619 (A) classified as a private record under Title 63G, Chapter 2, Government Records 1620 Access and Management Act; and 1621 (B) subject to the confidentiality requirements of this section. 1622 (z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic 1623 Beverage Services Commission, upon request, with taxpayer status information 1624 related to state tax obligations necessary to comply with the requirements described 1625 in Section 32B-1-203. - 48 - Enrolled Copy H.B. 379 1626 (aa) Notwithstanding Subsection (2), the commission shall inform the Department of 1627 Workforce Services, as soon as practicable, whether an individual claimed and is 1628 entitled to claim a federal earned income tax credit for the year requested by the 1629 Department of Workforce Services if: 1630 (i) the Department of Workforce Services requests this information; and 1631 (ii) the commission has received the information release described in Section 1632 35A-9-604. 1633 (bb)(i) As used in this Subsection (4)(bb), "unclaimed property administrator" means 1634 the administrator or the administrator's agent, as those terms are defined in Section 1635 67-4a-102. 1636 (ii)(A) Notwithstanding Subsection (2), upon request from the unclaimed property 1637 administrator and to the extent allowed under federal law, the commission shall 1638 provide the unclaimed property administrator the name, address, telephone 1639 number, county of residence, and social security number or federal employer 1640 identification number on any return filed under Chapter 7, Corporate Franchise 1641 and Income Taxes, or Chapter 10, Individual Income Tax Act. 1642 (B) The unclaimed property administrator may use the information described in 1643 Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property 1644 to the property's owner in accordance with Title 67, Chapter 4a, Revised 1645 Uniform Unclaimed Property Act. 1646 (iii) The unclaimed property administrator is subject to the confidentiality provisions 1647 of this section with respect to any information the unclaimed property 1648 administrator receives under this Subsection (4)(bb). 1649 (cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a 1650 taxpayer's state individual income tax information to a program manager of the Utah 1651 Fits All Scholarship Program under Section 53F-6-402 if: 1652 (i) the taxpayer consents in writing to the disclosure; 1653 (ii) the taxpayer's written consent includes the taxpayer's name, social security 1654 number, and any other information the commission requests that is necessary to 1655 verify the identity of the taxpayer; and 1656 (iii) the program manager provides the taxpayer's written consent to the commission. 1657 (dd) Notwithstanding Subsection (2), the commission may provide to the Division of 1658 Finance within the Department of Government Operations any information necessary 1659 to facilitate a payment from the commission to a taxpayer, including: - 49 - H.B. 379 Enrolled Copy 1660 (i) the name of the taxpayer entitled to the payment or any other person legally 1661 authorized to receive the payment; 1662 (ii) the taxpayer identification number of the taxpayer entitled to the payment; 1663 (iii) the payment identification number and amount of the payment; 1664 (iv) the tax year to which the payment applies and date on which the payment is due; 1665 (v) a mailing address to which the payment may be directed; and 1666 (vi) information regarding an account at a depository institution to which the 1667 payment may be directed, including the name of the depository institution, the 1668 type of account, the account number, and the routing number for the account. 1669 (ee) Notwithstanding Subsection (2), the commission shall provide the total amount of 1670 revenues collected by the commission under Subsection 59-5-202(5): 1671 (i) at the request of a committee of the Legislature, the Office of the Legislative 1672 Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee 1673 or office for the time period specified by the committee or office; and 1674 (ii) to the Division of Finance for purposes of the Division of Finance administering 1675 Subsection 59-5-202(5). 1676 (ff) Notwithstanding Subsection (2), the commission may provide the Department of 1677 Agriculture and Food with information from a return filed in accordance with 1678 Chapter 31, Cannabinoid Licensing and Tax Act. 1679 (gg) Notwithstanding Subsection (2), the commission may provide aggregated 1680 information to the Utah Population Committee, created in Section 63C-20-103, if the 1681 Utah Population Committee requests the information in accordance with Section 1682 63C-20-105. 1683 (5)(a) Each report and return shall be preserved for at least three years. 1684 (b) After the three-year period provided in Subsection (5)(a) the commission may 1685 destroy a report or return. 1686 (6)(a) Any individual who violates this section is guilty of a class A misdemeanor. 1687 (b) If the individual described in Subsection (6)(a) is an officer or employee of the state, 1688 the individual shall be dismissed from office and be disqualified from holding public 1689 office in this state for a period of five years thereafter. 1690 (c) Notwithstanding Subsection (6)(a) or (b), GOEO, when requesting information in 1691 accordance with Subsection (4)(n)(iii), or an individual who requests information in 1692 accordance with Subsection (4)(n)(v): 1693 (i) is not guilty of a class A misdemeanor; and - 50 - Enrolled Copy H.B. 379 1694 (ii) is not subject to: 1695 (A) dismissal from office in accordance with Subsection (6)(b); or 1696 (B) disqualification from holding public office in accordance with Subsection 1697 (6)(b). 1698 (d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the 1699 Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, 1700 Legislative Organization, an individual described in Subsection (2): 1701 (i) is not guilty of a class A misdemeanor; and 1702 (ii) is not subject to: 1703 (A) dismissal from office in accordance with Subsection (6)(b); or 1704 (B) disqualification from holding public office in accordance with Subsection 1705 (6)(b). 1706 (7) Except as provided in Section 59-1-404, this part does not apply to the property tax. 1707 Section 11. Section 59-12-205 is amended to read: 1708 59-12-205 (Effective 07/01/25). Ordinances to conform with statutory 1709 amendments -- Distribution of tax revenue -- Determination of population. 1710 (1) To maintain in effect sales and use tax ordinances adopted pursuant to Section 1711 59-12-204, a county, city, or town shall adopt amendments to the county's, city's, or 1712 town's sales and use tax ordinances: 1713 (a) within 30 days of the day on which the state makes an amendment to an applicable 1714 provision of Part 1, Tax Collection; and 1715 (b) as required to conform to the amendments to Part 1, Tax Collection. 1716 (2)(a) Except as provided in Subsections (3) and (4) and subject to Subsection (5): 1717 (i) 50% of each dollar collected from the sales and use tax authorized by this part 1718 shall be distributed to each county, city, and town on the basis of the percentage 1719 that the population of the county, city, or town bears to the total population of all 1720 counties, cities, and towns in the state; and 1721 (ii)(A) except as provided in Subsections (2)(a)(ii)(B), (C), and (D), 50% of each 1722 dollar collected from the sales and use tax authorized by this part shall be 1723 distributed to each county, city, and town on the basis of the location of the 1724 transaction as determined under Sections 59-12-211 through 59-12-215; 1725 (B) 50% of each dollar collected from the sales and use tax authorized by this part 1726 within a project area described in a project area plan adopted by the military 1727 installation development authority under Title 63H, Chapter 1, Military - 51 - H.B. 379 Enrolled Copy 1728 Installation Development Authority Act, shall be distributed to the military 1729 installation development authority created in Section 63H-1-201; 1730 (C) beginning July 1, 2024, 20% of each dollar collected from the sales and use 1731 tax authorized by this part within a project area under Title 11, Chapter 58, 1732 Utah Inland Port Authority Act, shall be distributed to the Utah Inland Port 1733 Authority, created in Section 11-58-201; and 1734 (D) 50% of each dollar collected from the sales and use tax authorized by this part 1735 within the lake authority boundary, as defined in Section 11-65-101, shall be 1736 distributed to the Utah Lake Authority, created in Section 11-65-201, 1737 beginning the next full calendar quarter following the creation of the Utah 1738 Lake Authority. 1739 (b) Subsection (2)(a)(ii)(C) does not apply to sales and use tax revenue collected before 1740 July 1, 2022. 1741 (3)(a) As used in this Subsection (3): 1742 (i) "Eligible county, city, or town" means a county, city, or town that: 1743 (A) for fiscal year 2012-13, received a tax revenue distribution under Subsection 1744 (3)(b) equal to the amount described in Subsection (3)(b)(ii); and 1745 (B) does not impose a sales and use tax under Section 59-12-2103 on or before 1746 July 1, 2016. 1747 (ii) "Minimum tax revenue distribution" means the total amount of tax revenue 1748 distributions an eligible county, city, or town received from a tax imposed in 1749 accordance with this part for fiscal year 2004-05. 1750 (b) An eligible county, city, or town shall receive a tax revenue distribution for a tax 1751 imposed in accordance with this part equal to the greater of: 1752 (i) the payment required by Subsection (2); or 1753 (ii) the minimum tax revenue distribution. 1754 (4)(a) For purposes of this Subsection (4): 1755 (i) "Annual local contribution" means the lesser of $275,000 or an amount equal to 1756 2.55% of the participating local government's tax revenue distribution amount 1757 under Subsection (2)(a)(i) for the previous fiscal year. 1758 (ii) "Participating local government" means a county or municipality, as defined in 1759 Section 10-1-104, that is not an eligible municipality certified in accordance with 1760 Section 35A-16-404. 1761 (b) For revenue collected from the tax authorized by this part that is distributed on or - 52 - Enrolled Copy H.B. 379 1762 after January 1, 2019, the commission, before making a tax revenue distribution 1763 under Subsection (2)(a)(i) to a participating local government, shall: 1764 (i) adjust a participating local government's tax revenue distribution under Subsection 1765 (2)(a)(i) by: 1766 (A) subtracting an amount equal to one-twelfth of the annual local contribution for 1767 each participating local government from the participating local government's 1768 tax revenue distribution; and 1769 (B) if applicable, reducing the amount described in Subsection (4)(b)(i)(A) by an 1770 amount equal to one-twelfth of $250 for each bed that is available at all 1771 homeless shelters located within the boundaries of the participating local 1772 government, as reported to the commission by the Office of Homeless Services 1773 in accordance with Section 35A-16-405; and 1774 (ii) deposit the resulting amount described in Subsection (4)(b)(i) into the Homeless 1775 Shelter Cities Mitigation Restricted Account created in Section 35A-16-402. 1776 (c) For a participating local government that qualifies to receive a distribution described 1777 in Subsection (3), the commission shall apply the provisions of this Subsection (4) 1778 after the commission applies the provisions of Subsection (3). 1779 (5)(a) As used in this Subsection (5): 1780 (i) "Annual dedicated sand and gravel sales tax revenue" means an amount equal to 1781 the total revenue an establishment described in NAICS Code 327320, Ready-Mix 1782 Concrete Manufacturing, of the 2022 North American Industry Classification 1783 System of the federal Executive Office of the President, Office of Management 1784 and Budget, collects and remits under this part for a calendar year. 1785 (ii) "Sand and gravel" means sand, gravel, or a combination of sand and gravel. 1786 (iii) "Sand and gravel extraction site" means a pit, quarry, or deposit that: 1787 (A) contains sand and gravel; and 1788 (B) is assessed by the commission in accordance with Section 59-2-201. 1789 (iv) "Ton" means a short ton of 2,000 pounds. 1790 (v) "Tonnage ratio" means the ratio of: 1791 (A) the total amount of sand and gravel, measured in tons, sold during a calendar 1792 year from all sand and gravel extraction sites located within a county, city, or 1793 town; to 1794 (B) the total amount of sand and gravel, measured in tons, sold during the same 1795 calendar year from sand and gravel extraction sites statewide. - 53 - H.B. 379 Enrolled Copy 1796 (b) For purposes of calculating the ratio described in Subsection (5)(a)(v), the 1797 commission shall: 1798 (i) use the gross sales data provided to the commission as part of the commission's 1799 property tax valuation process; and 1800 (ii) if a sand and gravel extraction site operates as a unit across municipal or county 1801 lines, apportion the reported tonnage among the counties, cities, or towns based on 1802 the percentage of the sand and gravel extraction site located in each county, city, 1803 or town, as approximated by the commission. 1804 (c)(i) [Beginning July 2023, and each July thereafter] Each July, the commission shall 1805 distribute from total collections under this part an amount equal to the annual 1806 dedicated sand and gravel sales tax revenue for the preceding calendar year to 1807 each county, city, or town in the same proportion as the county's, city's, or town's 1808 tonnage ratio for the preceding calendar year. 1809 (ii) The commission shall ensure that the revenue distributed under this Subsection 1810 (5)(c) is drawn from each jurisdiction's collections in proportion to the 1811 jurisdiction's share of total collections for the preceding 12-month period. 1812 (d) A county, city, or town shall use revenue described in Subsection (5)(c) for class B 1813 or class C roads. 1814 (6)(a) Population figures for purposes of this section shall be based on [the most recent 1815 official census or census estimate of the United States Bureau of the Census.] , to the 1816 extent not otherwise required by federal law: 1817 (i) the most recent estimate from the Utah Population Committee created in Section 1818 63C-20-103; or 1819 (ii) if the Utah Population Committee estimate is not available for each municipality 1820 and unincorporated area, the adjusted sub-county population estimate provided by 1821 the Utah Population Committee in accordance with Section 63C-20-104. 1822 [(b) If a needed population estimate is not available from the United States Bureau of the 1823 Census, population figures shall be derived from the estimate from the Utah 1824 Population Committee.] 1825 [(c)] (b) The population of a county for purposes of this section shall be determined only 1826 from the unincorporated area of the county. 1827 Section 12. Section 59-12-401 is amended to read: 1828 59-12-401 (Effective 07/01/25). Resort communities tax authority for cities, 1829 towns, military installation development authority, and fairpark district -- Base -- Rate -- - 54 - Enrolled Copy H.B. 379 1830 Collection fees. 1831 (1)(a) In addition to other sales and use taxes, a city or town in which the transient room 1832 capacity as defined in Section 59-12-405 is greater than or equal to 66% of the 1833 municipality's permanent [census ]population may impose a sales and use tax of up to 1834 1.1% on the transactions described in Subsection 59-12-103(1) located within the city 1835 or town. 1836 (b) Notwithstanding Subsection (1)(a), a city or town may not impose a tax under this 1837 section on: 1838 (i)(A) the sale of a motor vehicle, an aircraft, a watercraft, a modular home, a 1839 manufactured home, or a mobile home; 1840 (B) the sales and uses described in Section 59-12-104 to the extent the sales and 1841 uses are exempt from taxation under Section 59-12-104; and 1842 (C) except as provided in Subsection (1)(d), amounts paid or charged for food and 1843 food ingredients; or 1844 (ii) transactions that occur in the district sales tax area, as defined in Subsection (4), if 1845 the fairpark district, as defined in Subsection (4), has imposed a tax under 1846 Subsection (4). 1847 (c) For purposes of this Subsection (1), the location of a transaction shall be determined 1848 in accordance with Sections 59-12-211 through 59-12-215. 1849 (d) A city or town imposing a tax under this section shall impose the tax on the purchase 1850 price or the sales price for amounts paid or charged for food and food ingredients if 1851 the food and food ingredients are sold as part of a bundled transaction attributable to 1852 food and food ingredients and tangible personal property other than food and food 1853 ingredients. 1854 (2)(a) An amount equal to the total of any costs incurred by the state in connection with 1855 the implementation of Subsection (1) which exceed, in any year, the revenues 1856 received by the state from its collection fees received in connection with the 1857 implementation of Subsection (1) shall be paid over to the state General Fund by the 1858 cities and towns which impose the tax provided for in Subsection (1). 1859 (b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among those 1860 cities and towns according to the amount of revenue the respective cities and towns 1861 generate in that year through imposition of that tax. 1862 (3)(a) Subject to Section 63H-1-203, the military installation development authority 1863 created in Section 63H-1-201 may impose a tax under this section on the transactions - 55 - H.B. 379 Enrolled Copy 1864 described in Subsection 59-12-103(1) located within a project area described in a 1865 project area plan adopted by the authority under Title 63H, Chapter 1, Military 1866 Installation Development Authority Act, as though the authority were a city or a town. 1867 (b) For purposes of calculating the permanent [census ]population within a project area, 1868 the board, as defined in Section 63H-1-102, shall: 1869 (i) use the actual number of permanent residents within the project area as determined 1870 by the board; 1871 (ii) include in the calculation of transient room capacity the number, as determined 1872 by the board, of approved high-occupancy lodging units, recreational lodging 1873 units, special lodging units, and standard lodging units, even if the units are not 1874 constructed; 1875 (iii) adopt a resolution verifying the population number; and 1876 (iv) provide the commission any information required in Section 59-12-405. 1877 (c) Notwithstanding Subsection (1)(a), a board as defined in Section 63H-1-102 may 1878 impose the sales and use tax under this section if there are no permanent residents. 1879 (4)(a) As used in this Subsection (4): 1880 (i) "District sales tax area" means the same as that term is defined in Section 1881 11-70-101. 1882 (ii) "Fairpark district" means the Utah Fairpark Area Investment and Restoration 1883 District, created in Section 11-70-201. 1884 (iii) "Fairpark district board" means the board of the fairpark district. 1885 (b) The fairpark district, by resolution of the fairpark district board, may impose a tax 1886 under this section, as though the fairpark district were a city or town, on transactions 1887 described in Subsection 59-12-103(1): 1888 (i) located within the district sales tax area; and 1889 (ii) that occur on or after October 1, 2024. 1890 (c) For purposes of calculating the permanent [census ]population within the district 1891 sales tax area, the fairpark district board shall: 1892 (i) use the actual number of permanent residents within the district sales tax area as 1893 determined by the fairpark district board; 1894 (ii) include in the calculation of transient room capacity the number, as determined 1895 by the fairpark district board, of approved high-occupancy lodging units, 1896 recreational lodging units, special lodging units, and standard lodging units, even 1897 if the units are not constructed; - 56 - Enrolled Copy H.B. 379 1898 (iii) adopt a resolution verifying the population number; and 1899 (iv) provide the commission any information required in Section 59-12-405. 1900 (d) Notwithstanding Subsection (1)(a), the fairpark district may impose the sales and use 1901 tax under this section if there are no permanent residents within the district sales tax 1902 area. 1903 (5) For purposes of this section, population shall be based on, to the extent not otherwise 1904 required by federal law: 1905 (a) the most recent estimate from the Utah Population Committee created in Section 1906 63C-20-103; or 1907 (b) if the Utah Population Committee estimate is not available for each municipality and 1908 unincorporated area, the adjusted sub-county population estimate provided by the 1909 Utah Population Committee in accordance with Section 63C-20-104. 1910 Section 13. Section 59-12-402 is amended to read: 1911 59-12-402 (Effective 07/01/25). Additional resort communities sales and use tax 1912 -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- 1913 Election requirements -- Notice requirements -- Ordinance requirements -- Prohibition 1914 of military installation development authority imposition of tax. 1915 (1)(a) Subject to Subsections (2) through (6), the governing body of a municipality in 1916 which the transient room capacity as defined in Section 59-12-405 is greater than or 1917 equal to 66% of the municipality's permanent [census ]population may, in addition to 1918 the sales tax authorized under Section 59-12-401, impose an additional resort 1919 communities sales tax in an amount that is less than or equal to .5% on the 1920 transactions described in Subsection 59-12-103(1) located within the municipality. 1921 (b) Notwithstanding Subsection (1)(a), the governing body of a municipality may not 1922 impose a tax under this section on: 1923 (i)(A) the sale of a motor vehicle, an aircraft, a watercraft, a modular home, a 1924 manufactured home, or a mobile home; 1925 (B) the sales and uses described in Section 59-12-104 to the extent the sales and 1926 uses are exempt from taxation under Section 59-12-104; and 1927 (C) except as provided in Subsection (1)(d), amounts paid or charged for food and 1928 food ingredients; or 1929 (ii) transactions that occur in the district sales tax area, as defined in Subsection 1930 59-12-401(4), if the Utah Fairpark Area Investment and Restoration District, 1931 created in Section 11-70-201, has imposed a tax under Subsection (8). - 57 - H.B. 379 Enrolled Copy 1932 (c) For purposes of this Subsection (1), the location of a transaction shall be determined 1933 in accordance with Sections 59-12-211 through 59-12-215. 1934 (d) A municipality imposing a tax under this section shall impose the tax on the 1935 purchase price or sales price for amounts paid or charged for food and food 1936 ingredients if the food and food ingredients are sold as part of a bundled transaction 1937 attributable to food and food ingredients and tangible personal property other than 1938 food and food ingredients. 1939 (2)(a) An amount equal to the total of any costs incurred by the state in connection with 1940 the implementation of Subsection (1) which exceed, in any year, the revenues 1941 received by the state from its collection fees received in connection with the 1942 implementation of Subsection (1) shall be paid over to the state General Fund by the 1943 cities and towns which impose the tax provided for in Subsection (1). 1944 (b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among those 1945 cities and towns according to the amount of revenue the respective cities and towns 1946 generate in that year through imposition of that tax. 1947 (3) To impose an additional resort communities sales tax under this section, the governing 1948 body of the municipality shall: 1949 (a) pass a resolution approving the tax; and 1950 (b) except as provided in Subsection (6), obtain voter approval for the tax as provided in 1951 Subsection (4). 1952 (4) To obtain voter approval for an additional resort communities sales tax under 1953 Subsection (3)(b), a municipality shall: 1954 (a) hold the additional resort communities sales tax election during: 1955 (i) a regular general election; or 1956 (ii) a municipal general election; and 1957 (b) post notice of the election for the municipality, as a class A notice under Section 1958 63G-30-102, for at least 15 days before the day on which the election is held. 1959 (5) An ordinance approving an additional resort communities sales tax under this section 1960 shall provide an effective date for the tax as provided in Section 59-12-403. 1961 (6)(a) Except as provided in Subsection (6)(b), a municipality is not subject to the voter 1962 approval requirements of Subsection (3)(b) if, on or before January 1, 1996, the 1963 municipality imposed a license fee or tax on businesses based on gross receipts 1964 pursuant to Section 10-1-203. 1965 (b) The exception from the voter approval requirements in Subsection (6)(a) does not - 58 - Enrolled Copy H.B. 379 1966 apply to a municipality that, on or before January 1, 1996, imposed a license fee or 1967 tax on only one class of businesses based on gross receipts pursuant to Section 1968 10-1-203. 1969 (7) Subject to Subsection 63H-1-203(1), a military installation development authority 1970 authorized to impose a resort communities tax under Section 59-12-401 may impose an 1971 additional resort communities sales tax under this section. 1972 (8) The Utah Fairpark Area Investment and Restoration District, created in Section 1973 11-70-201, may impose an additional resort communities tax under this section on 1974 transactions that occur: 1975 (a) within the district sales tax area, as defined in Subsection 59-12-401(4); and 1976 (b) that occur on or after October 1, 2024. 1977 (9) For purposes of this section, population shall be based on, to the extent not otherwise 1978 required by federal law: 1979 (a) the most recent estimate from the Utah Population Committee created in Section 1980 63C-20-103; or 1981 (b) if the Utah Population Committee estimate is not available for each municipality and 1982 unincorporated area, the adjusted sub-county population estimate provided by the 1983 Utah Population Committee in accordance with Section 63C-20-104. 1984 Section 14. Section 59-12-405 is amended to read: 1985 59-12-405 (Effective 07/01/25). Definitions -- Municipality filing requirements 1986 for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to 1987 municipality -- Municipality authority to impose tax. 1988 (1) As used in this section: 1989 (a) "High-occupancy lodging unit" means each bedroom in a: 1990 (i) hostel; or 1991 (ii) a unit similar to a hostel as determined by the commission by rule. 1992 (b) "High-occupancy lodging unit capacity of a municipality" means the product of: 1993 (i) the total number of high-occupancy lodging units within the incorporated 1994 boundaries of a municipality on the first day of the calendar quarter during which 1995 the municipality files the form described in Subsection (3); and 1996 (ii) four. 1997 (c) "Recreational lodging unit" means each site in a: 1998 (i) campground that: 1999 (A) is issued a business license by the municipality in which the campground is - 59 - H.B. 379 Enrolled Copy 2000 located; and 2001 (B) provides the following hookups: 2002 (I) water; 2003 (II) sewer; and 2004 (III) electricity; or 2005 (ii) recreational vehicle park that provides the following hookups: 2006 (A) water; 2007 (B) sewer; and 2008 (C) electricity; or 2009 (iii) unit similar to Subsection (1)(c)(i) or (ii) as determined by the commission by 2010 rule. 2011 (d) "Recreational lodging unit capacity of a municipality" means the product of: 2012 (i) the total number of recreational lodging units within the incorporated boundaries 2013 of a municipality on the first day of the calendar quarter during which the 2014 municipality files the form described in Subsection (3); and 2015 (ii) four. 2016 (e) "Special lodging unit" means a lodging unit: 2017 (i) that is a: 2018 (A) high-occupancy lodging unit; 2019 (B) recreational lodging unit; or 2020 (C) standard lodging unit; 2021 (ii) for which the commission finds that in determining the capacity of the lodging 2022 unit the lodging unit should be multiplied by a number other than a number 2023 described in: 2024 (A) for a high-occupancy lodging unit, Subsection (1)(b)(ii); 2025 (B) for a recreational lodging unit, Subsection (1)(d)(ii); or 2026 (C) for a standard lodging unit, Subsection (1)(i)(ii); and 2027 (iii) for which the municipality in which the lodging unit is located files a written 2028 request with the commission for the finding described in Subsection (1)(e)(ii). 2029 (f) "Special lodging unit capacity of a municipality" means the sum of the special 2030 lodging unit numbers for all of the special lodging units within the incorporated 2031 boundaries of a municipality on the first day of the calendar quarter during which the 2032 municipality files the form described in Subsection (3). 2033 (g) "Special lodging unit number" means the number by which the commission finds - 60 - Enrolled Copy H.B. 379 2034 that a special lodging unit should be multiplied in determining the capacity of the 2035 special lodging unit. 2036 (h) "Standard lodging unit" means each bedroom in: 2037 (i) a hotel; 2038 (ii) a motel; 2039 (iii) a bed and breakfast establishment; 2040 (iv) an inn; 2041 (v) a condominium that is: 2042 (A) part of a rental pool; or 2043 (B) regularly rented out for a time period of less than 30 consecutive days; 2044 (vi) a property used as a residence that is: 2045 (A) part of a rental pool; or 2046 (B) regularly rented out for a time period of less than 30 consecutive days; or 2047 (vii) a unit similar to Subsections (1)(h)(i) through (vi) as determined by the 2048 commission by rule. 2049 (i) "Standard lodging unit capacity of a municipality" means the product of: 2050 (i) the total number of standard lodging units within the incorporated boundaries of a 2051 municipality on the first day of the calendar quarter during which the municipality 2052 files the form described in Subsection (3); and 2053 (ii) three. 2054 (j) "Transient room capacity" means the sum of: 2055 (i) the high-occupancy lodging unit capacity of a municipality; 2056 (ii) the recreational lodging unit capacity of a municipality; 2057 (iii) the special lodging unit capacity of a municipality; and 2058 (iv) the standard lodging unit capacity of a municipality. 2059 (2) A municipality that imposes a tax under this part shall provide the commission the 2060 following information as provided in this section: 2061 (a) the high-occupancy lodging unit capacity of the municipality; 2062 (b) the recreational lodging unit capacity of the municipality; 2063 (c) the special lodging unit capacity of the municipality; and 2064 (d) the standard lodging unit capacity of the municipality. 2065 (3) A municipality shall file with the commission the information required by Subsection (2): 2066 (a) on a form provided by the commission; and 2067 (b) on or before: - 61 - H.B. 379 Enrolled Copy 2068 (i) for a municipality that is required by Section 59-12-403 to provide notice to the 2069 commission, the day on which the municipality provides the notice required by 2070 Section 59-12-403 to the commission; or 2071 (ii) for a municipality that is not required by Section 59-12-403 to provide notice to 2072 the commission, July 1 of each year. 2073 (4) If the commission determines that a municipality that files the form described in 2074 Subsection (3) has a transient room capacity that is less than 66% of the municipality's 2075 permanent [census ]population, the commission shall notify the municipality in writing: 2076 (a) that the municipality's transient room capacity is less than 66% of the municipality's 2077 permanent [census ]population; and 2078 (b)(i) for a municipality that is required by Section 59-12-403 to provide notice to the 2079 commission, within 30 days after the day on which the municipality provides the 2080 notice to the commission; or 2081 (ii) for a municipality that is not required by Section 59-12-403 to provide notice to 2082 the commission, on or before September 1. 2083 (5)(a) For a municipality that does not impose a tax under Section 59-12-401 on the day 2084 on which the municipality files the form described in Subsection (3), if the 2085 commission provides written notice described in Subsection (4) to the municipality, 2086 the municipality may not impose a tax under this part until the municipality meets the 2087 requirements of this part to enact the tax. 2088 (b) For a municipality that is not required by Section 59-12-403 to provide notice to the 2089 commission, if the commission provides written notice described in Subsection (4) to 2090 the municipality for three consecutive calendar years, the municipality may not 2091 impose a tax under this part: 2092 (i) beginning on July 1 of the year after the year during which the commission 2093 provided written notice described in Subsection (4): 2094 (A) to the municipality; and 2095 (B) for the third consecutive calendar year; and 2096 (ii) until the municipality meets the requirements of this part to enact the tax. 2097 (6) For purposes of this section, population for each municipality shall be based on, to the 2098 extent not otherwise required by federal law: 2099 (a) the most recent estimate from the Utah Population Committee created in Section 2100 63C-20-103; or 2101 (b) if the Utah Population Committee estimate is not available for each municipality and - 62 - Enrolled Copy H.B. 379 2102 unincorporated area, the adjusted sub-county population estimate provided by the 2103 Utah Population Committee in accordance with Section 63C-20-104. 2104 Section 15. Section 59-12-603 is amended to read: 2105 59-12-603 (Effective 07/01/25). County tax -- Bases -- Rates -- Use of revenue -- 2106 Adoption of ordinance required -- Advisory board -- Administration -- Collection -- 2107 Administrative charge -- Distribution -- Enactment or repeal of tax or tax rate change -- 2108 Effective date -- Notice requirements. 2109 (1)(a) In addition to any other taxes, a county legislative body may, as provided in this 2110 part, impose a tax as follows: 2111 (i)(A) a county legislative body of any county may impose a tax of not to exceed 2112 3% on all short-term rentals of motor vehicles, except for short-term rentals of 2113 motor vehicles made for the purpose of temporarily replacing a person's motor 2114 vehicle that is being repaired pursuant to a repair or an insurance agreement; 2115 and 2116 (B) a county legislative body of any county imposing a tax under Subsection 2117 (1)(a)(i)(A) may, in addition to imposing the tax under Subsection (1)(a)(i)(A), 2118 impose a tax of not to exceed 4% on all short-term rentals of motor vehicles, 2119 except for short-term rentals of motor vehicles made for the purpose of 2120 temporarily replacing a person's motor vehicle that is being repaired pursuant 2121 to a repair or an insurance agreement; 2122 (ii) a county legislative body of any county may impose a tax of not to exceed 7% on 2123 all short-term rentals of off-highway vehicles and recreational vehicles; 2124 (iii) a county legislative body of any county may impose a tax of not to exceed 1% of 2125 all sales of the following that are sold by a restaurant: 2126 (A) alcoholic beverages; 2127 (B) food and food ingredients; or 2128 (C) prepared food; 2129 (iv) a county legislative body of a county of the first class may impose a tax of not to 2130 exceed .5% on charges for the accommodations and services described in 2131 Subsection 59-12-103(1)(i); and 2132 (v) if a county legislative body of any county imposes a tax under Subsection 2133 (1)(a)(i), a tax at the same rate applies to car sharing of less than 30 days, except 2134 for car sharing for the purpose of temporarily replacing a person's motor vehicle 2135 that is being repaired pursuant to a repair or an insurance agreement. - 63 - H.B. 379 Enrolled Copy 2136 (b) A tax imposed under Subsection (1)(a) is subject to the audit provisions of Section 2137 17-31-5.5. 2138 (2)(a) Subject to Subsection (2)(c), a county may use revenue from the imposition of a 2139 tax under Subsection (1) for: 2140 (i) financing tourism promotion; and 2141 (ii) the development, operation, and maintenance of: 2142 (A) an airport facility; 2143 (B) a convention facility; 2144 (C) a cultural facility; 2145 (D) a recreation facility; or 2146 (E) a tourist facility. 2147 (b)(i) In addition to the uses described in Subsection (2)(a) and subject to Subsection 2148 (2)(b)(ii), a county of the fourth, fifth, or sixth class or a county with a population 2149 density of fewer than 15 people per square mile may expend the revenue from the 2150 imposition of a tax under Subsections (1)(a)(i) and (ii) on the following activities 2151 to mitigate the impacts of tourism: 2152 (A) solid waste disposal; 2153 (B) search and rescue activities; 2154 (C) law enforcement activities; 2155 (D) emergency medical services; or 2156 (E) fire protection services. 2157 (ii) A county may only expend the revenue as outlined in Subsection (2)(b)(i) if the 2158 county's tourism tax advisory board created under Subsection 17-31-8(1)(a) has 2159 prioritized the use of revenue to mitigate the impacts of tourism. 2160 (c) A county of the first class shall expend at least $450,000 each year of the revenue 2161 from the imposition of a tax authorized by Subsection (1)(a)(iv) within the county to 2162 fund a marketing and ticketing system designed to: 2163 (i) promote tourism in ski areas within the county by persons that do not reside within 2164 the state; and 2165 (ii) combine the sale of: 2166 (A) ski lift tickets; and 2167 (B) accommodations and services described in Subsection 59-12-103(1)(i). 2168 (3) A tax imposed under this part may be pledged as security for bonds, notes, or other 2169 evidences of indebtedness incurred by a county, city, or town under Title 11, Chapter 14, - 64 - Enrolled Copy H.B. 379 2170 Local Government Bonding Act, or a community reinvestment agency under Title 17C, 2171 Chapter 1, Part 5, Agency Bonds, to finance: 2172 (a) an airport facility; 2173 (b) a convention facility; 2174 (c) a cultural facility; 2175 (d) a recreation facility; or 2176 (e) a tourist facility. 2177 (4)(a) To impose a tax under Subsection (1), the county legislative body shall adopt an 2178 ordinance imposing the tax. 2179 (b) The ordinance under Subsection (4)(a) shall include provisions substantially the 2180 same as those contained in Part 1, Tax Collection, except that the tax shall be 2181 imposed only on those items and sales described in Subsection (1). 2182 (c) The name of the county as the taxing agency shall be substituted for that of the state 2183 where necessary, and an additional license is not required if one has been or is issued 2184 under Section 59-12-106. 2185 (5) To maintain in effect a tax ordinance adopted under this part, each county legislative 2186 body shall, within 30 days of any amendment of any applicable provisions of Part 1, Tax 2187 Collection, adopt amendments to the county's tax ordinance to conform with the 2188 applicable amendments to Part 1, Tax Collection. 2189 (6)(a) Regardless of whether a county of the first class creates a tourism tax advisory 2190 board in accordance with Section 17-31-8, the county legislative body of the county 2191 of the first class shall create a tax advisory board in accordance with this Subsection 2192 (6). 2193 (b) The tax advisory board shall be composed of nine members appointed as follows: 2194 (i) four members shall be residents of a county of the first class appointed by the 2195 county legislative body of the county of the first class; and 2196 (ii) subject to Subsections (6)(c) and (d), five members shall be mayors of cities or 2197 towns within the county of the first class appointed by an organization 2198 representing all mayors of cities and towns within the county of the first class. 2199 (c) Five members of the tax advisory board constitute a quorum. 2200 (d) The county legislative body of the county of the first class shall determine: 2201 (i) terms of the members of the tax advisory board; 2202 (ii) procedures and requirements for removing a member of the tax advisory board; 2203 (iii) voting requirements, except that action of the tax advisory board shall be by at - 65 - H.B. 379 Enrolled Copy 2204 least a majority vote of a quorum of the tax advisory board; 2205 (iv) chairs or other officers of the tax advisory board; 2206 (v) how meetings are to be called and the frequency of meetings; and 2207 (vi) the compensation, if any, of members of the tax advisory board. 2208 (e) The tax advisory board under this Subsection (6) shall advise the county legislative 2209 body of the county of the first class on the expenditure of revenue collected within 2210 the county of the first class from the taxes described in Subsection (1)(a). 2211 (7)(a)(i) Except as provided in Subsection (7)(a)(ii), a tax authorized under this part 2212 shall be administered, collected, and enforced in accordance with: 2213 (A) the same procedures used to administer, collect, and enforce the tax under: 2214 (I) Part 1, Tax Collection; or 2215 (II) Part 2, Local Sales and Use Tax Act; and 2216 (B) Chapter 1, General Taxation Policies. 2217 (ii) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or 2218 Subsections 59-12-205(2) through (5). 2219 (b) Except as provided in Subsection (7)(c): 2220 (i) for a tax under this part other than the tax under Subsection (1)(a)(i)(B), the 2221 commission shall distribute the revenue to the county imposing the tax; and 2222 (ii) for a tax under Subsection (1)(a)(i)(B), the commission shall distribute the 2223 revenue according to the distribution formula provided in Subsection (8). 2224 (c) The commission shall retain and deposit an administrative charge in accordance with 2225 Section 59-1-306 from the revenue the commission collects from a tax under this part. 2226 (8)(a) The commission shall distribute the revenue generated by the tax under 2227 Subsection (1)(a)(i)(B) to each county collecting a tax under Subsection (1)(a)(i)(B) 2228 according to the following formula: 2229 [(a)] (i) the commission shall distribute 70% of the revenue based on the percentages 2230 generated by dividing the revenue collected by each county under Subsection 2231 (1)(a)(i)(B) by the total revenue collected by all counties under Subsection 2232 (1)(a)(i)(B); and 2233 [(b)] (ii) the commission shall distribute 30% of the revenue based on the percentages 2234 generated by dividing the population of each county collecting a tax under 2235 Subsection (1)(a)(i)(B) by the total population of all counties collecting a tax 2236 under Subsection (1)(a)(i)(B). 2237 (b) Population for purposes of this Subsection (8) shall be based on, to the extent not - 66 - Enrolled Copy H.B. 379 2238 otherwise required by federal law: 2239 (i) the estimate of the Utah Population Committee created in Section 63C-20-103; or 2240 (ii) if the Utah Population Committee estimate is not available, the most recent 2241 census or census estimate of the United States Bureau of the Census. 2242 (9)(a) For purposes of this Subsection (9): 2243 (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Part 2, 2244 County Annexation. 2245 (ii) "Annexing area" means an area that is annexed into a county. 2246 (b)(i) Except as provided in Subsection (9)(c), if a county enacts or repeals a tax or 2247 changes the rate of a tax under this part, the enactment, repeal, or change shall 2248 take effect: 2249 (A) on the first day of a calendar quarter; and 2250 (B) after a 90-day period beginning on the day on which the commission receives 2251 notice meeting the requirements of Subsection (9)(b)(ii) from the county. 2252 (ii) The notice described in Subsection (9)(b)(i)(B) shall state: 2253 (A) that the county will enact or repeal a tax or change the rate of a tax under this 2254 part; 2255 (B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A); 2256 (C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and 2257 (D) if the county enacts the tax or changes the rate of the tax described in 2258 Subsection (9)(b)(ii)(A), the rate of the tax. 2259 (c)(i) If the billing period for a transaction begins before the effective date of the 2260 enactment of the tax or the tax rate increase imposed under Subsection (1), the 2261 enactment of the tax or the tax rate increase shall take effect on the first day of the 2262 first billing period that begins after the effective date of the enactment of the tax 2263 or the tax rate increase. 2264 (ii) If the billing period for a transaction begins before the effective date of the repeal 2265 of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the 2266 tax or the tax rate decrease shall take effect on the first day of the last billing 2267 period that began before the effective date of the repeal of the tax or the tax rate 2268 decrease. 2269 (d)(i) Except as provided in Subsection (9)(e), if the annexation will result in the 2270 enactment, repeal, or change in the rate of a tax under this part for an annexing 2271 area, the enactment, repeal, or change shall take effect: - 67 - H.B. 379 Enrolled Copy 2272 (A) on the first day of a calendar quarter; and 2273 (B) after a 90-day period beginning on the day on which the commission receives 2274 notice meeting the requirements of Subsection (9)(d)(ii) from the county that 2275 annexes the annexing area. 2276 (ii) The notice described in Subsection (9)(d)(i)(B) shall state: 2277 (A) that the annexation described in Subsection (9)(d)(i) will result in an 2278 enactment, repeal, or change in the rate of a tax under this part for the annexing 2279 area; 2280 (B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A); 2281 (C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and 2282 (D) if the county enacts the tax or changes the rate of the tax described in 2283 Subsection (9)(d)(ii)(A), the rate of the tax. 2284 (e)(i) If the billing period for a transaction begins before the effective date of the 2285 enactment of the tax or the tax rate increase imposed under Subsection (1), the 2286 enactment of the tax or the tax rate increase shall take effect on the first day of the 2287 first billing period that begins after the effective date of the enactment of the tax 2288 or the tax rate increase. 2289 (ii) If the billing period for a transaction begins before the effective date of the repeal 2290 of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the 2291 tax or the tax rate decrease shall take effect on the first day of the last billing 2292 period that began before the effective date of the repeal of the tax or the tax rate 2293 decrease. 2294 Section 16. Section 59-12-1102 is amended to read: 2295 59-12-1102 (Effective 07/01/25). Base -- Rate -- Imposition of tax -- Distribution 2296 of revenue -- Administration -- Administrative charge -- Commission requirement to 2297 retain an amount to be deposited into the Qualified Emergency Food Agencies Fund -- 2298 Enactment or repeal of tax -- Effective date -- Notice requirements. 2299 (1)(a)(i) Subject to Subsections (2) through (6), and in addition to any other tax 2300 authorized by this chapter, a county may impose by ordinance a county option 2301 sales and use tax of .25% upon the transactions described in Subsection 2302 59-12-103(1). 2303 (ii) Notwithstanding Subsection (1)(a)(i), a county may not impose a tax under this 2304 section on the sales and uses described in Section 59-12-104 to the extent the sales 2305 and uses are exempt from taxation under Section 59-12-104. - 68 - Enrolled Copy H.B. 379 2306 (b) For purposes of this Subsection (1), the location of a transaction shall be determined 2307 in accordance with Sections 59-12-211 through 59-12-215. 2308 (c) The county option sales and use tax under this section shall be imposed: 2309 (i) upon transactions that are located within the county, including transactions that are 2310 located within municipalities in the county; and 2311 (ii) except as provided in Subsection (1)(d) or (5), beginning on the first day of 2312 January: 2313 (A) of the next calendar year after adoption of the ordinance imposing the tax if 2314 the ordinance is adopted on or before May 25; or 2315 (B) of the second calendar year after adoption of the ordinance imposing the tax if 2316 the ordinance is adopted after May 25. 2317 (d) The county option sales and use tax under this section shall be imposed: 2318 (i) beginning January 1, 1998, if an ordinance adopting the tax imposed on or before 2319 September 4, 1997; or 2320 (ii) beginning January 1, 1999, if an ordinance adopting the tax is imposed during 2321 1997 but after September 4, 1997. 2322 (2)(a) Before imposing a county option sales and use tax under Subsection (1), a county 2323 shall hold two public hearings on separate days in geographically diverse locations in 2324 the county. 2325 (b)(i) At least one of the hearings required by Subsection (2)(a) shall have a starting 2326 time of no earlier than 6 p.m. 2327 (ii) The earlier of the hearings required by Subsection (2)(a) shall be no less than 2328 seven days after the day the first advertisement required by Subsection (2)(c) is 2329 published. 2330 (c)(i) Before holding the public hearings required by Subsection (2)(a), the county 2331 shall advertise: 2332 (A) its intent to adopt a county option sales and use tax; 2333 (B) the date, time, and location of each public hearing; and 2334 (C) a statement that the purpose of each public hearing is to obtain public 2335 comments regarding the proposed tax. 2336 (ii) The advertisement shall be published: 2337 (A) in a newspaper of general circulation in the county once each week for the 2338 two weeks preceding the earlier of the two public hearings; and 2339 (B) for the county, as a class A notice under Section 63G-30-102, for two weeks - 69 - H.B. 379 Enrolled Copy 2340 before the day on which the first of the two public hearings is held. 2341 (iii) The advertisement described in Subsection (2)(c)(ii)(A) shall be no less than 1/8 2342 page in size, and the type used shall be no smaller than 18 point and surrounded 2343 by a 1/4-inch border. 2344 (iv) The advertisement described in Subsection (2)(c)(ii)(A) may not be placed in that 2345 portion of the newspaper where legal notices and classified advertisements appear. 2346 (v) In accordance with Subsection (2)(c)(ii)(A), whenever possible: 2347 (A) the advertisement shall appear in a newspaper that is published at least five 2348 days a week, unless the only newspaper in the county is published less than 2349 five days a week; and 2350 (B) the newspaper selected shall be one of general interest and readership in the 2351 community, and not one of limited subject matter. 2352 (d) The adoption of an ordinance imposing a county option sales and use tax is subject to 2353 a local referendum election and shall be conducted as provided in Title 20A, Chapter 2354 7, Part 6, Local Referenda - Procedures. 2355 (3)(a) Subject to Subsection (5), if the aggregate population of the counties imposing a 2356 county option sales and use tax under Subsection (1) is less than 75% of the state 2357 population, the tax levied under Subsection (1) shall be distributed to the county in 2358 which the tax was collected. 2359 (b) Subject to Subsection (5), if the aggregate population of the counties imposing a 2360 county option sales and use tax under Subsection (1) is greater than or equal to 75% 2361 of the state population: 2362 (i) 50% of the tax collected under Subsection (1) in each county shall be distributed 2363 to the county in which the tax was collected; and 2364 (ii) except as provided in Subsection (3)(c), 50% of the tax collected under 2365 Subsection (1) in each county shall be distributed proportionately among all 2366 counties imposing the tax, based on the total population of each county. 2367 (c) Except as provided in Subsection (5), the amount to be distributed annually to a 2368 county under Subsection (3)(b)(ii), when combined with the amount distributed to the 2369 county under Subsection (3)(b)(i), does not equal at least $75,000, then: 2370 (i) the amount to be distributed annually to that county under Subsection (3)(b)(ii) 2371 shall be increased so that, when combined with the amount distributed to the 2372 county under Subsection (3)(b)(i), the amount distributed annually to the county is 2373 $75,000; and - 70 - Enrolled Copy H.B. 379 2374 (ii) the amount to be distributed annually to all other counties under Subsection 2375 (3)(b)(ii) shall be reduced proportionately to offset the additional amount 2376 distributed under Subsection (3)(c)(i). 2377 (d) The commission shall establish rules to implement the distribution of the tax under 2378 Subsections (3)(a), (b), and (c). 2379 (e) Population for each county for purposes of this Subsection (3) shall be based on, to 2380 the extent not otherwise required by federal law: 2381 (i) the estimate of the Utah Population Committee created in Section 63C-20-103; or 2382 (ii) if the Utah Population Committee estimate is not available, the most recent 2383 census or census estimate of the United States Bureau of the Census. 2384 (4)(a) Except as provided in Subsection (4)(b) or (c), a tax authorized under this part 2385 shall be administered, collected, and enforced in accordance with: 2386 (i) the same procedures used to administer, collect, and enforce the tax under: 2387 (A) Part 1, Tax Collection; or 2388 (B) Part 2, Local Sales and Use Tax Act; and 2389 (ii) Chapter 1, General Taxation Policies. 2390 (b) A tax under this part is not subject to Subsections 59-12-205(2) through (5). 2391 (c)(i) Subject to Subsection (4)(c)(ii), the commission shall retain and deposit an 2392 administrative charge in accordance with Section 59-1-306 from the revenue the 2393 commission collects from a tax under this part. 2394 (ii) Notwithstanding Section 59-1-306, the administrative charge described in 2395 Subsection (4)(c)(i) shall be calculated by taking a percentage described in 2396 Section 59-1-306 of the distribution amounts resulting after: 2397 (A) the applicable distribution calculations under Subsection (3) have been made; 2398 and 2399 (B) the commission retains the amount required by Subsection (5). 2400 (5)(a) Beginning on July 1, 2009, the commission shall calculate and retain a portion of 2401 the sales and use tax collected under this part as provided in this Subsection (5). 2402 (b) For a county that imposes a tax under this part, the commission shall calculate a 2403 percentage each month by dividing the sales and use tax collected under this part for 2404 that month within the boundaries of that county by the total sales and use tax 2405 collected under this part for that month within the boundaries of all of the counties 2406 that impose a tax under this part. 2407 (c) For a county that imposes a tax under this part, the commission shall retain each - 71 - H.B. 379 Enrolled Copy 2408 month an amount equal to the product of: 2409 (i) the percentage the commission determines for the month under Subsection (5)(b) 2410 for the county; and 2411 (ii) $6,354. 2412 (d) The commission shall deposit an amount the commission retains in accordance with 2413 this Subsection (5) into the Qualified Emergency Food Agencies Fund created by 2414 Section 35A-8-1009. 2415 (e) An amount the commission deposits into the Qualified Emergency Food Agencies 2416 Fund shall be expended as provided in Section 35A-8-1009. 2417 (6)(a) For purposes of this Subsection (6): 2418 (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, County 2419 Consolidations and Annexations. 2420 (ii) "Annexing area" means an area that is annexed into a county. 2421 (b)(i) Except as provided in Subsection (6)(c) or (d), if, on or after July 1, 2004, a 2422 county enacts or repeals a tax under this part: 2423 (A)(I) the enactment shall take effect as provided in Subsection (1)(c); or 2424 (II) the repeal shall take effect on the first day of a calendar quarter; and 2425 (B) after a 90-day period beginning on the date the commission receives notice 2426 meeting the requirements of Subsection (6)(b)(ii) from the county. 2427 (ii) The notice described in Subsection (6)(b)(i)(B) shall state: 2428 (A) that the county will enact or repeal a tax under this part; 2429 (B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A); 2430 (C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and 2431 (D) if the county enacts the tax described in Subsection (6)(b)(ii)(A), the rate of 2432 the tax. 2433 (c)(i) If the billing period for a transaction begins before the effective date of the 2434 enactment of the tax under Subsection (1), the enactment of the tax takes effect on 2435 the first day of the first billing period that begins on or after the effective date of 2436 the enactment of the tax. 2437 (ii) The repeal of a tax applies to a billing period if the billing statement for the 2438 billing period is produced on or after the effective date of the repeal of the tax 2439 imposed under Subsection (1). 2440 (d)(i) If a tax due under this chapter on a catalogue sale is computed on the basis of 2441 sales and use tax rates published in the catalogue, an enactment or repeal of a tax - 72 - Enrolled Copy H.B. 379 2442 described in Subsection (6)(b)(i) takes effect: 2443 (A) on the first day of a calendar quarter; and 2444 (B) beginning 60 days after the effective date of the enactment or repeal under 2445 Subsection (6)(b)(i). 2446 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, 2447 the commission may by rule define the term "catalogue sale." 2448 (e)(i) Except as provided in Subsection (6)(f) or (g), if, for an annexation that occurs 2449 on or after July 1, 2004, the annexation will result in the enactment or repeal of a 2450 tax under this part for an annexing area, the enactment or repeal shall take effect: 2451 (A) on the first day of a calendar quarter; and 2452 (B) after a 90-day period beginning on the date the commission receives notice 2453 meeting the requirements of Subsection (6)(e)(ii) from the county that annexes 2454 the annexing area. 2455 (ii) The notice described in Subsection (6)(e)(i)(B) shall state: 2456 (A) that the annexation described in Subsection (6)(e)(i) will result in an 2457 enactment or repeal of a tax under this part for the annexing area; 2458 (B) the statutory authority for the tax described in Subsection (6)(e)(ii)(A); 2459 (C) the effective date of the tax described in Subsection (6)(e)(ii)(A); and 2460 (D) the rate of the tax described in Subsection (6)(e)(ii)(A). 2461 (f)(i) If the billing period for a transaction begins before the effective date of the 2462 enactment of the tax under Subsection (1), the enactment of the tax takes effect on 2463 the first day of the first billing period that begins on or after the effective date of 2464 the enactment of the tax. 2465 (ii) The repeal of a tax applies to a billing period if the billing statement for the 2466 billing period is produced on or after the effective date of the repeal of the tax 2467 imposed under Subsection (1). 2468 (g)(i) If a tax due under this chapter on a catalogue sale is computed on the basis of 2469 sales and use tax rates published in the catalogue, an enactment or repeal of a tax 2470 described in Subsection (6)(e)(i) takes effect: 2471 (A) on the first day of a calendar quarter; and 2472 (B) beginning 60 days after the effective date of the enactment or repeal under 2473 Subsection (6)(e)(i). 2474 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, 2475 the commission may by rule define the term "catalogue sale." - 73 - H.B. 379 Enrolled Copy 2476 Section 17. Section 59-12-2206 is amended to read: 2477 59-12-2206 (Effective 05/07/25). Administration, collection, and enforcement of a 2478 sales and use tax under this part -- Transmission of revenue monthly by electronic funds 2479 transfer -- Transfer of revenue to a public transit district or eligible political subdivision. 2480 (1) Except as provided in Subsection (2), the commission shall administer, collect, and 2481 enforce a sales and use tax imposed under this part. 2482 (2) The commission shall administer, collect, and enforce a sales and use tax imposed under 2483 this part in accordance with: 2484 (a) the same procedures used to administer, collect, and enforce a tax under: 2485 (i) Part 1, Tax Collection; or 2486 (ii) Part 2, Local Sales and Use Tax Act; and 2487 (b) Chapter 1, General Taxation Policies. 2488 (3) A sales and use tax under this part is not subject to Subsections 59-12-205(2) through (5). 2489 (4) Subject to Section 59-12-2207 and except as provided in Subsection (5) or another 2490 provision of this part, the state treasurer shall transmit revenue collected within a county, 2491 city, or town from a sales and use tax under this part to the county, city, or town 2492 legislative body monthly by electronic funds transfer. 2493 (5)(a) Subject to Section 59-12-2207, and except as provided in Subsection (5)(b), the 2494 state treasurer shall transfer revenue collected within a county, city, or town from a 2495 sales and use tax under this part directly to a public transit district organized under 2496 Title 17B, Chapter 2a, Part 8, Public Transit District Act, or an eligible political 2497 subdivision as defined in Section [59-12-2219] 59-12-2202, if the county, city, or 2498 town legislative body: 2499 (i) provides written notice to the commission and the state treasurer requesting the 2500 transfer; and 2501 (ii) designates the public transit district or eligible political subdivision to which the 2502 county, city, or town legislative body requests the state treasurer to transfer the 2503 revenue. 2504 (b) The commission shall transmit a portion of the revenue collected within a county, 2505 city, or town from a sales and use tax under this part that would be transferred to a 2506 public transit district or an eligible political subdivision under Subsection (5)(a) to 2507 the county, city, or town to fund public transit fixed guideway safety oversight under 2508 Section 72-1-214 if the county, city, or town legislative body: 2509 (i) provides written notice to the commission and the state treasurer requesting the - 74 - Enrolled Copy H.B. 379 2510 transfer; and 2511 (ii) specifies the amount of revenue required to be transmitted to the county, city, or 2512 town. 2513 Section 18. Section 59-12-2219 is amended to read: 2514 59-12-2219 (Effective 07/01/25). County option sales and use tax for highways 2515 and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue 2516 may not supplant existing budgeted transportation revenue. 2517 (1) Subject to the other provisions of this part, and subject to Subsection (13), a county 2518 legislative body may impose a sales and use tax of .25% on the transactions described in 2519 Subsection 59-12-103(1) within the county, including the cities and towns within the 2520 county. 2521 (2) Subject to Subsection (9), the commission shall distribute sales and use tax revenue 2522 collected under this section as provided in Subsections (3) through (8). 2523 (3) If the entire boundary of a county that imposes a sales and use tax under this section is 2524 annexed into a single public transit district, the commission shall distribute the sales and 2525 use tax revenue collected within the county as follows: 2526 (a) .10% shall be transferred to the public transit district in accordance with Section 2527 59-12-2206; 2528 (b) .10% shall be distributed as provided in Subsection (6); and 2529 (c) .05% shall be distributed to the county legislative body. 2530 (4) If the entire boundary of a county that imposes a sales and use tax under this section is 2531 not annexed into a single public transit district, but a city or town within the county is 2532 annexed into a single large public transit district, the commission shall distribute the 2533 sales and use tax revenue collected within the county as follows: 2534 (a) for a city or town within the county that is annexed into a single public transit 2535 district, the commission shall distribute the sales and use tax revenue collected within 2536 that city or town as follows: 2537 (i) .10% shall be transferred to the public transit district in accordance with Section 2538 59-12-2206; 2539 (ii) .10% shall be distributed as provided in Subsection (6); and 2540 (iii) .05% shall be distributed to the county legislative body; 2541 (b) for an eligible political subdivision within the county, the commission shall 2542 distribute the sales and use tax revenue collected within that eligible political 2543 subdivision as follows: - 75 - H.B. 379 Enrolled Copy 2544 (i) .10% shall be transferred to the eligible political subdivision in accordance with 2545 Section 59-12-2206; 2546 (ii) .10% shall be distributed as provided in Subsection (6); and 2547 (iii) .05% shall be distributed to the county legislative body; and 2548 (c) the commission shall distribute the sales and use tax revenue, except for the sales and 2549 use tax revenue described in Subsections (4)(a) and (b), as follows: 2550 (i) .10% shall be distributed as provided in Subsection (6); and 2551 (ii) .15% shall be distributed to the county legislative body. 2552 (5) For a county not described in Subsection (3) or (4), if a county of the second, third, 2553 fourth, fifth, or sixth class imposes a sales and use tax under this section, the 2554 commission shall distribute the sales and use tax revenue collected within the county as 2555 follows: 2556 (a) for a city or town within the county that is annexed into a single public transit 2557 district, the commission shall distribute the sales and use tax revenue collected within 2558 that city or town as follows: 2559 (i) .10% shall be distributed as provided in Subsection (6); 2560 (ii) .10% shall be distributed as provided in Subsection (7); and 2561 (iii) .05% shall be distributed to the county legislative body; 2562 (b) for an eligible political subdivision within the county, the commission shall 2563 distribute the sales and use tax revenue collected within that eligible political 2564 subdivision as follows: 2565 (i) .10% shall be distributed as provided in Subsection (6); 2566 (ii) .10% shall be distributed as provided in Subsection (7); and 2567 (iii) .05% shall be distributed to the county legislative body; and 2568 (c) the commission shall distribute the sales and use tax revenue, except for the sales and 2569 use tax revenue described in Subsections (5)(a) and (b), as follows: 2570 (i) .10% shall be distributed as provided in Subsection (6); and 2571 (ii) .15% shall be distributed to the county legislative body. 2572 (6)(a) Subject to Subsection (6)(b), the commission shall make the distributions required 2573 by Subsections (3)(b), (4)(a)(ii), (4)(b)(ii), (4)(c)(i), (5)(a)(i), (5)(b)(i), (5)(c)(i), and 2574 (7)(d)(ii)(A) as follows: 2575 (i) 50% of the total revenue collected under Subsections (3)(b), (4)(a)(ii), (4)(b)(ii), 2576 (4)(c)(i), (5)(a)(i), (5)(b)(i), (5)(c)(i), and (7)(d)(ii)(A) within the counties and 2577 cities that impose a tax under this section shall be distributed to the - 76 - Enrolled Copy H.B. 379 2578 unincorporated areas, cities, and towns within those counties and cities on the 2579 basis of the percentage that the population of each unincorporated area, city, or 2580 town bears to the total population of all of the counties and cities that impose a tax 2581 under this section; and 2582 (ii) 50% of the total revenue collected under Subsections (3)(b), (4)(a)(ii), (4)(b)(ii), 2583 (4)(c)(i), (5)(a)(i), (5)(b)(i), (5)(c)(i), and (7)(d)(ii)(A) within the counties and 2584 cities that impose a tax under this section shall be distributed to the 2585 unincorporated areas, cities, and towns within those counties and cities on the 2586 basis of the location of the transaction as determined under Sections 59-12-211 2587 through 59-12-215. 2588 (b)(i) Population for purposes of this Subsection (6) shall be [determined on the basis 2589 of the most recent official census or census estimate of the United States Bureau 2590 of the Census.] based on, to the extent not otherwise required by federal law: 2591 (A) the most recent estimate from the Utah Population Committee created in 2592 Section 63C-20-103; or 2593 (B) if the Utah Population Committee estimate is not available for each 2594 municipality and unincorporated area, the adjusted sub-county population 2595 estimate provided by the Utah Population Committee in accordance with 2596 Section 63C-20-104. 2597 (ii) If a needed population estimate is not available from the United States Bureau of 2598 the Census, population figures shall be derived from an estimate from the Utah 2599 Population Committee. 2600 (7)(a)(i) Subject to the requirements in Subsections (7)(b) and (c), a county 2601 legislative body: 2602 (A) for a county that obtained approval from a majority of the county's registered 2603 voters voting on the imposition of a sales and use tax under this section prior to 2604 May 10, 2016, may, in consultation with any cities, towns, or eligible political 2605 subdivisions within the county, and in compliance with the requirements for 2606 changing an allocation under Subsection (7)(e), allocate the revenue under 2607 Subsection (5)(a)(ii) or (5)(b)(ii) by adopting a resolution specifying the 2608 percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be 2609 allocated to a public transit district or an eligible political subdivision; or 2610 (B) for a county that imposes a sales and use tax under this section on or after 2611 May 10, 2016, shall, in consultation with any cities, towns, or eligible political - 77 - H.B. 379 Enrolled Copy 2612 subdivisions within the county, allocate the revenue under Subsection (5)(a)(ii) 2613 or (5)(b)(ii) by adopting a resolution specifying the percentage of revenue 2614 under Subsection (5)(a)(ii) or (5)(b)(ii) that will be allocated to a public transit 2615 district or an eligible political subdivision. 2616 (ii) If a county described in Subsection (7)(a)(i)(A) does not allocate the revenue 2617 under Subsection (5)(a)(ii) or (5)(b)(ii) in accordance with Subsection (7)(a)(i)(A), 2618 the commission shall distribute 100% of the revenue under Subsection (5)(a)(ii) or 2619 (5)(b)(ii) to: 2620 (A) a public transit district for a city or town within the county that is annexed into 2621 a single public transit district; or 2622 (B) an eligible political subdivision within the county. 2623 (b) If a county legislative body allocates the revenue as described in Subsection (7)(a)(i), 2624 the county legislative body shall allocate not less than 25% of the revenue under 2625 Subsection (5)(a)(ii) or (5)(b)(ii) to: 2626 (i) a public transit district for a city or town within the county that is annexed into a 2627 single public transit district; or 2628 (ii) an eligible political subdivision within the county. 2629 (c) Notwithstanding Section 59-12-2208, the opinion question described in Section 2630 59-12-2208 shall state the allocations the county legislative body makes in 2631 accordance with this Subsection (7). 2632 (d) The commission shall make the distributions required by Subsection (5)(a)(ii) or 2633 (5)(b)(ii) as follows: 2634 (i) the percentage specified by a county legislative body shall be distributed in 2635 accordance with a resolution adopted by a county legislative body under 2636 Subsection (7)(a) to an eligible political subdivision or a public transit district 2637 within the county; and 2638 (ii) except as provided in Subsection (7)(a)(ii), if a county legislative body allocates 2639 less than 100% of the revenue under Subsection (5)(a)(ii) or (5)(b)(ii) to a public 2640 transit district or an eligible political subdivision, the remainder of the revenue 2641 under Subsection (5)(a)(ii) or (5)(b)(ii) not allocated by a county legislative body 2642 through a resolution under Subsection (7)(a) shall be distributed as follows: 2643 (A) 50% of the revenue as provided in Subsection (6); and 2644 (B) 50% of the revenue to the county legislative body. 2645 (e) If a county legislative body seeks to change an allocation specified in a resolution - 78 - Enrolled Copy H.B. 379 2646 under Subsection (7)(a), the county legislative body may change the allocation by: 2647 (i) adopting a resolution in accordance with Subsection (7)(a) specifying the 2648 percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be 2649 allocated to a public transit district or an eligible political subdivision; 2650 (ii) obtaining approval to change the allocation of the sales and use tax by a majority 2651 of all the members of the county legislative body; and 2652 (iii) subject to Subsection (7)(f): 2653 (A) in accordance with Section 59-12-2208, submitting an opinion question to the 2654 county's registered voters voting on changing the allocation so that each 2655 registered voter has the opportunity to express the registered voter's opinion on 2656 whether the allocation should be changed; and 2657 (B) in accordance with Section 59-12-2208, obtaining approval to change the 2658 allocation from a majority of the county's registered voters voting on changing 2659 the allocation. 2660 (f) Notwithstanding Section 59-12-2208, the opinion question required by Subsection 2661 (7)(e)(iii)(A) shall state the allocations specified in the resolution adopted in 2662 accordance with Subsection (7)(e) and approved by the county legislative body in 2663 accordance with Subsection (7)(e)(ii). 2664 (g)(i) If a county makes an allocation by adopting a resolution under Subsection 2665 (7)(a) or changes an allocation by adopting a resolution under Subsection (7)(e), 2666 the allocation shall take effect on the first distribution the commission makes 2667 under this section after a 90-day period that begins on the date the commission 2668 receives written notice meeting the requirements of Subsection (7)(g)(ii) from the 2669 county. 2670 (ii) The notice described in Subsection (7)(g)(i) shall state: 2671 (A) that the county will make or change the percentage of an allocation under 2672 Subsection (7)(a) or (e); and 2673 (B) the percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be 2674 allocated to a public transit district or an eligible political subdivision. 2675 (8)(a) If a public transit district is organized after the date a county legislative body first 2676 imposes a tax under this section, a change in a distribution required by this section 2677 may not take effect until the first distribution the commission makes under this 2678 section after a 90-day period that begins on the date the commission receives written 2679 notice from the public transit district of the organization of the public transit district. - 79 - H.B. 379 Enrolled Copy 2680 (b) If an eligible political subdivision intends to provide public transit service within a 2681 county after the date a county legislative body first imposes a tax under this section, a 2682 change in a distribution required by this section may not take effect until the first 2683 distribution the commission makes under this section after a 90-day period that 2684 begins on the date the commission receives written notice from the eligible political 2685 subdivision stating that the eligible political subdivision intends to provide public 2686 transit service within the county. 2687 (9)(a)(i) Notwithstanding Subsections (3) through (8), for a county that has not 2688 imposed a sales and use tax under this section before May 8, 2018, and if the 2689 county imposes a sales and use tax under this section before June 30, 2019, the 2690 commission shall distribute all of the sales and use tax revenue collected by the 2691 county before June 30, 2019, to the county for the purposes described in 2692 Subsection (9)(a)(ii). 2693 (ii) For any revenue collected by a county pursuant to Subsection (9)(a)(i) before 2694 June 30, 2019, the county may expend that revenue for: 2695 (A) reducing transportation related debt; 2696 (B) a regionally significant transportation facility; or 2697 (C) a public transit project of regional significance. 2698 (b) For a county that has not imposed a sales and use tax under this section before May 2699 8, 2018, and if the county imposes a sales and use tax under this section before June 2700 30, 2019, the commission shall distribute the sales and use tax revenue collected by 2701 the county on or after July 1, 2019, as described in Subsections (3) through (8). 2702 (c) For a county that has not imposed a sales and use tax under this section before June 2703 30, 2019, if the entire boundary of that county is annexed into a large public transit 2704 district, and if the county imposes a sales and use tax under this section on or after 2705 July 1, 2019, the commission shall distribute the sales and use tax revenue collected 2706 by the county as described in Subsections (3) through (8). 2707 (10) A county, city, or town may expend revenue collected from a tax under this section, 2708 except for revenue the commission distributes in accordance with Subsection (3)(a), 2709 (4)(a)(i), (4)(b)(i), or (7)(d)(i), for a purpose described in Section 59-12-2212.2. 2710 (11)(a) A public transit district or an eligible political subdivision may expend revenue 2711 the commission distributes in accordance with Subsection (3)(a), (4)(a)(i), (4)(b)(i), 2712 or (7)(d)(i) for capital expenses and service delivery expenses of the public transit 2713 district or eligible political subdivision. - 80 - Enrolled Copy H.B. 379 2714 (b) As provided in Section 59-12-2212.2, for the .10% designated for public transit 2715 described in Subsection (3)(a) that is not contractually obligated for debt service, 2716 beginning on July 1, 2025, a public transit district shall make available to the 2717 Department of Transportation an amount equal to 10% of the .10% to be used for 2718 public transit innovation grants as provided in Title 72, Chapter 2, Part 3, Public 2719 Transit Innovation Grants. 2720 (12) Notwithstanding Section 59-12-2208, a county, city, or town legislative body may, but 2721 is not required to, submit an opinion question to the county's, city's, or town's registered 2722 voters in accordance with Section 59-12-2208 to impose a sales and use tax under this 2723 section. 2724 (13)(a)(i) Notwithstanding any other provision in this section, if the entire boundary 2725 of a county is annexed into a large public transit district, if the county legislative 2726 body wishes to impose a sales and use tax under this section, the county 2727 legislative body shall pass the ordinance to impose a sales and use tax under this 2728 section on or before June 30, 2022. 2729 (ii) If the entire boundary of a county is annexed into a large public transit district, 2730 the county legislative body may not pass an ordinance to impose a sales and use 2731 tax under this section on or after July 1, 2022. 2732 (b) Notwithstanding the deadline described in Subsection (13)(a), any sales and use tax 2733 imposed under this section by passage of a county ordinance on or before June 30, 2734 2022, may remain in effect. 2735 (14)(a) Beginning on July 1, 2020, and subject to Subsection (15), if a county has not 2736 imposed a sales and use tax under this section, subject to the provisions of this part, 2737 the legislative body of a city or town described in Subsection (14)(b) may impose a 2738 .25% sales and use tax on the transactions described in Subsection 59-12-103(1) 2739 within the city or town. 2740 (b) The following cities or towns may impose a sales and use tax described in 2741 Subsection (14)(a): 2742 (i) a city or town that has been annexed into a public transit district; or 2743 (ii) an eligible political subdivision. 2744 (c) If a city or town imposes a sales and use tax as provided in this section, the 2745 commission shall distribute the sales and use tax revenue collected by the city or 2746 town as follows: 2747 (i) .125% to the city or town that imposed the sales and use tax, to be distributed as - 81 - H.B. 379 Enrolled Copy 2748 provided in Subsection (6); and 2749 (ii) .125%, as applicable, to: 2750 (A) the public transit district in which the city or town is annexed; or 2751 (B) the eligible political subdivision for public transit services. 2752 (d) If a city or town imposes a sales and use tax under this section and the county 2753 subsequently imposes a sales and use tax under this section, the commission shall 2754 distribute the sales and use tax revenue collected within the city or town as described 2755 in Subsection (14)(c). 2756 (15)(a)(i) Notwithstanding any other provision in this section, if a city or town 2757 legislative body wishes to impose a sales and use tax under this section, the city or 2758 town legislative body shall pass the ordinance to impose a sales and use tax under 2759 this section on or before June 30, 2022. 2760 (ii) A city or town legislative body may not pass an ordinance to impose a sales and 2761 use tax under this section on or after July 1, 2022. 2762 (b) Notwithstanding the deadline described in Subsection (15)(a), any sales and use tax 2763 imposed under this section by passage of an ordinance by a city or town legislative 2764 body on or before June 30, 2022, may remain in effect. 2765 Section 19. Section 59-12-2220 is amended to read: 2766 59-12-2220 (Effective 07/01/25). County option sales and use tax to fund 2767 highways or a system for public transit -- Base -- Rate. 2768 (1) Subject to the other provisions of this part and subject to the requirements of this 2769 section, the following counties may impose a sales and use tax under this section: 2770 (a) a county legislative body may impose the sales and use tax on the transactions 2771 described in Subsection 59-12-103(1) located within the county, including the cities 2772 and towns within the county if: 2773 (i) the entire boundary of a county is annexed into a large public transit district; and 2774 (ii) the maximum amount of sales and use tax authorizations allowed pursuant to 2775 Section 59-12-2203 and authorized under the following sections has been imposed: 2776 (A) Section 59-12-2213; 2777 (B) Section 59-12-2214; 2778 (C) Section 59-12-2215; 2779 (D) Section 59-12-2216; 2780 (E) Section 59-12-2217; 2781 (F) Section 59-12-2218; and - 82 - Enrolled Copy H.B. 379 2782 (G) Section 59-12-2219; 2783 (b) if the county is not annexed into a large public transit district, the county legislative 2784 body may impose the sales and use tax on the transactions described in Subsection 2785 59-12-103(1) located within the county, including the cities and towns within the 2786 county if: 2787 (i) the county is an eligible political subdivision; or 2788 (ii) a city or town within the boundary of the county is an eligible political 2789 subdivision; or 2790 (c) a county legislative body of a county not described in Subsection (1)(a) or (1)(b) may 2791 impose the sales and use tax on the transactions described in Subsection 59-12-103 2792 (1) located within the county, including the cities and towns within the county. 2793 (2) For purposes of Subsection (1) and subject to the other provisions of this section, a 2794 county legislative body that imposes a sales and use tax under this section may impose 2795 the tax at a rate of .2%. 2796 (3)(a) The commission shall distribute sales and use tax revenue collected under this 2797 section as determined by a county legislative body as described in Subsection (3)(b). 2798 (b) If a county legislative body imposes a sales and use tax as described in this section, 2799 the county legislative body may elect to impose a sales and use tax revenue 2800 distribution as described in Subsection (4), (5), (6), or (7), depending on the class of 2801 county, and presence and type of a public transit provider in the county. 2802 (4) If a county legislative body imposes a sales and use tax as described in this section, and 2803 the entire boundary of the county is annexed into a large public transit district, and the 2804 county is a county of the first class, the commission shall distribute the sales and use tax 2805 revenue as follows: 2806 (a) .10% to a public transit district as described in Subsection (11); 2807 (b) .05% to the cities and towns as provided in Subsection (8); and 2808 (c) .05% to the county legislative body. 2809 (5) If a county legislative body imposes a sales and use tax as described in this section and 2810 the entire boundary of the county is annexed into a large public transit district, and the 2811 county is a county not described in Subsection (4), the commission shall distribute the 2812 sales and use tax revenue as follows: 2813 (a) .10% to a public transit district as described in Subsection (11); 2814 (b) .05% to the cities and towns as provided in Subsection (8); and 2815 (c) .05% to the county legislative body. - 83 - H.B. 379 Enrolled Copy 2816 (6)(a) Except as provided in Subsection (12)(c), if the entire boundary of a county that 2817 imposes a sales and use tax as described in this section is not annexed into a single 2818 public transit district, but a city or town within the county is annexed into a single 2819 public transit district, or if the city or town is an eligible political subdivision, the 2820 commission shall distribute the sales and use tax revenue collected within the county 2821 as provided in Subsection (6)(b) or (c). 2822 (b) For a city, town, or portion of the county described in Subsection (6)(a) that is 2823 annexed into the single public transit district, or an eligible political subdivision, the 2824 commission shall distribute the sales and use tax revenue collected within the portion 2825 of the county that is within a public transit district or eligible political subdivision as 2826 follows: 2827 (i) .05% to a public transit provider as described in Subsection (11); 2828 (ii) .075% to the cities and towns as provided in Subsection (8); and 2829 (iii) .075% to the county legislative body. 2830 (c) Except as provided in Subsection (12)(c), for a city, town, or portion of the county 2831 described in Subsection (6)(a) that is not annexed into a single public transit district 2832 or eligible political subdivision in the county, the commission shall distribute the 2833 sales and use tax revenue collected within that portion of the county as follows: 2834 (i) .08% to the cities and towns as provided in Subsection (8); and 2835 (ii) .12% to the county legislative body. 2836 (7) For a county without a public transit service that imposes a sales and use tax as 2837 described in this section, the commission shall distribute the sales and use tax revenue 2838 collected within the county as follows: 2839 (a) .08% to the cities and towns as provided in Subsection (8); and 2840 (b) .12% to the county legislative body. 2841 (8)(a) Subject to Subsections (8)(b) and (c), the commission shall make the distributions 2842 required by Subsections (4)(b), (5)(b), (6)(b)(ii), (6)(c)(i), and (7)(a) as follows: 2843 (i) 50% of the total revenue collected under Subsections (4)(b), (5)(b), (6)(b)(ii), 2844 (6)(c)(i), and (7)(a) within the counties that impose a tax under Subsections (4) 2845 through (7) shall be distributed to the unincorporated areas, cities, and towns 2846 within those counties on the basis of the percentage that the population of each 2847 unincorporated area, city, or town bears to the total population of all of the 2848 counties that impose a tax under this section; and 2849 (ii) 50% of the total revenue collected under Subsections (4)(b), (5)(b), (6)(b)(ii), - 84 - Enrolled Copy H.B. 379 2850 (6)(c)(i), and (7)(a) within the counties that impose a tax under Subsections (4) 2851 through (7) shall be distributed to the unincorporated areas, cities, and towns 2852 within those counties on the basis of the location of the transaction as determined 2853 under Sections 59-12-211 through 59-12-215. 2854 (b)(i) Population for purposes of this Subsection (8) shall be [determined on the basis 2855 of the most recent official census or census estimate of the United States Census 2856 Bureau.] based on, to the extent not otherwise required by federal law: 2857 (A) the most recent estimate from the Utah Population Committee created in 2858 Section 63C-20-103; or 2859 (B) if the Utah Population Committee estimate is not available for each 2860 municipality and unincorporated area, the adjusted sub-county population 2861 estimate provided by the Utah Population Committee in accordance with 2862 Section 63C-20-104. 2863 (ii) If a needed population estimate is not available from the United States Census 2864 Bureau, population figures shall be derived from an estimate from the Utah 2865 Population Estimates Committee created by executive order of the governor. 2866 (c)(i) Beginning on January 1, 2024, if the Housing and Community Development 2867 Division within the Department of Workforce Services determines that a city or 2868 town is ineligible for funds in accordance with Subsection 10-9a-408(7), 2869 beginning the first day of the calendar quarter after receiving 90 days' notice, the 2870 commission shall distribute the distribution that city or town would have received 2871 under Subsection (8)(a) to cities or towns to which Subsection 10-9a-408(7) does 2872 not apply. 2873 (ii) Beginning on January 1, 2024, if the Housing and Community Development 2874 Division within the Department of Workforce Services determines that a county is 2875 ineligible for funds in accordance with Subsection 17-27a-408(7), beginning the 2876 first day of the calendar quarter after receiving 90 days' notice, the commission 2877 shall distribute the distribution that county would have received under Subsection 2878 (8)(a) to counties to which Subsection 17-27a-408(7) does not apply. 2879 (9) If a public transit service is organized after the date a county legislative body first 2880 imposes a tax under this section, a change in a distribution required by this section may 2881 not take effect until the first distribution the commission makes under this section after a 2882 90-day period that begins on the date the commission receives written notice from the 2883 public transit provider that the public transit service has been organized. - 85 - H.B. 379 Enrolled Copy 2884 (10)(a) Except as provided in Subsection (10)(b), a county, city, or town that received 2885 distributions described in Subsections (4)(b), (4)(c), (5)(b), (5)(c), (6)(b)(ii), 2886 (6)(b)(iii), (6)(c), and (7) may only expend those funds for a purpose described in 2887 Section 59-12-2212.2. 2888 (b) If a county described in Subsection (1)(a) that is a county of the first class imposes 2889 the sales and use tax authorized in this section, the county may also use funds 2890 distributed in accordance with Subsection (4)(c) for public safety purposes. 2891 (11)(a) Subject to Subsections (11)(b), (c), and (d), revenue designated for public transit 2892 as described in this section may be used for capital expenses and service delivery 2893 expenses of: 2894 (i) a public transit district; 2895 (ii) an eligible political subdivision; or 2896 (iii) another entity providing a service for public transit or a transit facility within the 2897 relevant county, as those terms are defined in Section 17B-2a-802. 2898 (b)(i)(A) If a county of the first class imposes a sales and use tax described in this 2899 section, for a three-year period following the date on which the county imposes 2900 the sales and use tax under this section, revenue designated for public transit 2901 within a county of the first class as described in Subsection (4)(a) shall be 2902 transferred to the County of the First Class Highway Projects Fund created in 2903 Section 72-2-121. 2904 (B) Revenue deposited into the County of the First Class Highway Projects Fund 2905 created in Section 72-2-121 as described in Subsection (11)(b)(i)(A) may be 2906 used for public transit innovation grants as provided in Title 72, Chapter 2, Part [ 2907 3] 4, Public Transit Innovation Grants. 2908 (ii) If a county of the first class imposes a sales and use tax described in this section, 2909 beginning on the day three years after the date on which the county imposed the 2910 tax as described in Subsection (11)(b)(i), for revenue designated for public transit 2911 as described in Subsection (4)(a): 2912 (A) 50% of the revenue from a sales and use tax imposed under this section in a 2913 county of the first class shall be transferred to the County of the First Class 2914 Highway Projects Fund created in Section 72-2-121; and 2915 (B) 50% of the revenue from a sales and use tax imposed under this section in a 2916 county of the first class shall be transferred to the Transit Transportation 2917 Investment Fund created in Subsection 72-2-124(9). - 86 - Enrolled Copy H.B. 379 2918 (c)(i) If a county that is not a county of the first class for which the entire boundary of 2919 the county is annexed into a large public transit district imposes a sales and use 2920 tax described in this section, for a three-year period following the date on which 2921 the county imposes the sales and use tax under this section, revenue designated for 2922 public transit as described in Subsection (5)(a) shall be transferred to the relevant 2923 county legislative body to be used for a purpose described in Subsection (11)(a). 2924 (ii) If a county that is not a county of the first class for which the entire boundary of 2925 the county is annexed into a large public transit district imposes a sales and use 2926 tax described in this section, beginning on the day three years after the date on 2927 which the county imposed the tax as described in Subsection (11)(c)(i), for the 2928 revenue that is designated for public transit in Subsection (5)(a): 2929 (A) 50% shall be transferred to the Transit Transportation Investment Fund 2930 created in Subsection 72-2-124(9); and 2931 (B) 50% shall be transferred to the relevant county legislative body to be used for 2932 a purpose described in Subsection (11)(a). 2933 (d) Except as provided in Subsection (12)(c), for a county that imposes a sales and use 2934 tax under this section, for revenue designated for public transit as described in 2935 Subsection (6)(b)(i), the revenue shall be transferred to the relevant county legislative 2936 body to be used for a purpose described in Subsection (11)(a). 2937 (12)(a) Notwithstanding Section 59-12-2208, a county legislative body may, but is not 2938 required to, submit an opinion question to the county's registered voters in 2939 accordance with Section 59-12-2208 to impose a sales and use tax under this section. 2940 (b) If a county passes an ordinance to impose a sales and use tax as described in this 2941 section, the sales and use tax shall take effect on the first day of the calendar quarter 2942 after a 90-day period that begins on the date the commission receives written notice 2943 from the county of the passage of the ordinance. 2944 (c) A county that imposed the local option sales and use tax described in this section 2945 before January 1, 2023, may maintain that county's distribution allocation in place as 2946 of January 1, 2023. 2947 (13)(a) Revenue collected from a sales and use tax under this section may not be used to 2948 supplant existing General Fund appropriations that a county, city, or town budgeted 2949 for transportation or public transit as of the date the tax becomes effective for a 2950 county, city, or town. 2951 (b) The limitation under Subsection (13)(a) does not apply to a designated transportation - 87 - H.B. 379 Enrolled Copy 2952 or public transit capital or reserve account a county, city, or town established before 2953 the date the tax becomes effective. 2954 Section 20. Section 63C-20-102 is amended to read: 2955 63C-20-102 (Effective 05/07/25). Definitions. 2956 As used in this chapter[, "committee" ] : 2957 (1) "Adjusted sub-county population estimate" means: 2958 (a) a municipality's or an unincorporated area's population estimate from the United 2959 States Bureau of the Census; multiplied by 2960 (b) the corresponding Utah Population Committee county raking factor. 2961 (2) "Committee" means the Utah Population Committee created by this chapter. 2962 (3) "Utah Population Committee county raking factor" means: 2963 (a) a county's population estimate from the Committee; divided by 2964 (b) the county's population estimate from the United States Bureau of the Census. 2965 Section 21. Section 63C-20-104 is amended to read: 2966 63C-20-104 (Effective 05/07/25). Committee duties. 2967 The committee shall: 2968 (1) prepare annual population estimates for the total population of the state and each county 2969 in the state; 2970 (2) review and comment on the methodologies and population estimates for all geographic 2971 levels for the state that the United States Bureau of the Census produces; 2972 (3) prepare place estimates for new political subdivision annexations and incorporations in 2973 the state; 2974 (4) prepare additional demographic estimates for the state that may include estimates 2975 related to race, ethnicity, age, sex, religious affiliation, or economic status; [and] 2976 (5) publish the estimates described in Subsections (1), (3), and (4) on the committee's 2977 website; and 2978 (6) no later than 90 days after the day on which the United States Bureau of the Census 2979 releases annual population estimates, provide to the State Tax Commission and 2980 Department of Transportation the adjusted sub-county population estimate for each 2981 municipality and unincorporated area within the state. 2982 Section 22. Section 63C-20-105 is amended to read: 2983 63C-20-105 (Effective 05/07/25). State data and use of committee estimates -- 2984 Compliance. 2985 (1) Except as provided in Subsection (2), and unless otherwise provided in statute or rule, if - 88 - Enrolled Copy H.B. 379 2986 an executive branch entity, legislative branch entity, or independent entity is required to 2987 perform an action or make a determination based on a population estimate, the entity 2988 shall use a population estimate that the committee produces, if available. 2989 (2)(a) The Governor's Office of Planning and Budget may make rules in accordance 2990 with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to use a population 2991 estimate other than a population estimate that the committee produces. 2992 (b) For the purpose of creating a revenue estimate, the Governor's Office of Planning 2993 and Budget and the Office of the Legislative Fiscal Analyst are not required to use a 2994 population estimate that the committee produces. 2995 (c) For redistricting purposes, a legislative branch entity shall give priority to a 2996 population estimate that is produced by the United States Bureau of the Census. 2997 (3) A newly incorporated political subdivision shall provide the committee with a list of 2998 residential building permits issued within the boundaries of the political subdivision 2999 since the last decennial census. 3000 (4)(a) Subject to any confidentiality restrictions imposed under federal law, the 3001 committee may request information from a governmental entity, as that term is 3002 defined in Section 63G-2-103, that is necessary to the performance of the committee's 3003 duties under this chapter. 3004 (b) Notwithstanding Title 63G, Chapter 2, Government Records Access and 3005 Management Act, a governmental entity shall comply with a request under 3006 Subsection (4)(a) if the governmental entity has or can reasonably obtain the 3007 information that the committee requests. 3008 (c) Before a governmental entity provides information requested under this Subsection 3009 (4), the governmental entity and the committee may enter into an agreement that 3010 addresses: 3011 (i) the timing and format of the requested information; 3012 (ii) the sharing of a record otherwise classified as private, controlled, or protected 3013 under Title 63G, Chapter 2, Government Records Access and Management Act; or 3014 (iii) any other restriction or limitation related to the requested information. 3015 Section 23. Section 67-1a-2 is amended to read: 3016 67-1a-2 (Effective 05/07/25). Duties enumerated. 3017 (1) The lieutenant governor shall: 3018 (a) perform duties delegated by the governor, including assignments to serve in any of 3019 the following capacities: - 89 - H.B. 379 Enrolled Copy 3020 (i) as the head of any one department, if so qualified, with the advice and consent of 3021 the Senate, and, upon appointment at the pleasure of the governor and without 3022 additional compensation; 3023 (ii) as the chairperson of any cabinet group organized by the governor or authorized 3024 by law for the purpose of advising the governor or coordinating intergovernmental 3025 or interdepartmental policies or programs; 3026 (iii) as liaison between the governor and the state Legislature to coordinate and 3027 facilitate the governor's programs and budget requests; 3028 (iv) as liaison between the governor and other officials of local, state, federal, and 3029 international governments or any other political entities to coordinate, facilitate, 3030 and protect the interests of the state; 3031 (v) as personal advisor to the governor, including advice on policies, programs, 3032 administrative and personnel matters, and fiscal or budgetary matters; and 3033 (vi) as chairperson or member of any temporary or permanent boards, councils, 3034 commissions, committees, task forces, or other group appointed by the governor; 3035 (b) serve on all boards and commissions in lieu of the governor, whenever so designated 3036 by the governor; 3037 (c) serve as the chief election officer of the state as required by Subsection (2); 3038 (d) keep custody of the Great Seal of the State of Utah; 3039 (e) keep a register of, and attest, the official acts of the governor; 3040 (f) affix the Great Seal, with an attestation, to all official documents and instruments to 3041 which the official signature of the governor is required; and 3042 (g) furnish a certified copy of all or any part of any law, record, or other instrument 3043 filed, deposited, or recorded in the office of the lieutenant governor to any person 3044 who requests it and pays the fee. 3045 (2)(a) As the chief election officer, the lieutenant governor shall: 3046 (i) exercise oversight, and general supervisory authority, over all elections; 3047 (ii) exercise direct authority over the conduct of elections for federal, state, and 3048 multicounty officers and statewide or multicounty ballot propositions and any 3049 recounts involving those races; 3050 (iii) establish uniformity in the election ballot; 3051 (iv)(A) prepare election information for the public as required by law and as 3052 determined appropriate by the lieutenant governor; and 3053 (B) make the information described in Subsection (2)(a)(iv)(A) available to the - 90 - Enrolled Copy H.B. 379 3054 public and to news media, on the Internet, and in other forms as required by 3055 law and as determined appropriate by the lieutenant governor; 3056 (v) receive and answer election questions and maintain an election file on opinions 3057 received from the attorney general; 3058 (vi) maintain a current list of registered political parties as defined in Section 3059 20A-8-101; 3060 (vii) maintain election returns and statistics; 3061 (viii) certify to the governor the names of individuals nominated to run for, or elected 3062 to, office; 3063 (ix) ensure that all voting equipment purchased by the state complies with the 3064 requirements of Sections 20A-5-302, 20A-5-802, and 20A-5-803; 3065 (x) during a declared emergency, to the extent that the lieutenant governor determines 3066 it warranted, designate, as provided in Section 20A-1-308, a different method, 3067 time, or location relating to: 3068 (A) voting on election day; 3069 (B) early voting; 3070 (C) the transmittal or voting of an absentee ballot or military-overseas ballot; 3071 (D) the counting of an absentee ballot or military-overseas ballot; or 3072 (E) the canvassing of election returns; and 3073 (xi) exercise all other election authority, and perform other election duties, as 3074 provided in Title 20A, Election Code. 3075 (b) As chief election officer, the lieutenant governor: 3076 (i) shall oversee all elections, and functions relating to elections, in the state; 3077 (ii) shall, in accordance with Section 20A-1-105, take action to enforce compliance 3078 by an election officer with legal requirements relating to elections; and 3079 (iii) may not assume the responsibilities assigned to the county clerks, city recorders, 3080 town clerks, or other local election officials by Title 20A, Election Code. 3081 (3)(a) The lieutenant governor shall: 3082 (i) determine a new municipality's classification under Section 10-2-301 upon the 3083 city's incorporation under Title 10, Chapter 2a, Part 2, Incorporation of a 3084 Municipality, based on the municipality's population using the population estimate 3085 from the Utah Population Committee; and 3086 (ii)(A) prepare a certificate indicating the class in which the new municipality 3087 belongs based on the municipality's population; and - 91 - H.B. 379 Enrolled Copy 3088 (B) within 10 days after preparing the certificate, deliver a copy of the certificate 3089 to the municipality's legislative body. 3090 (b) The lieutenant governor shall: 3091 (i) determine the classification under Section 10-2-301 of a consolidated municipality 3092 upon the consolidation of multiple municipalities under Title 10, Chapter 2, Part 3093 6, Consolidation of Municipalities, using population information for each 3094 municipality from: 3095 (A) the estimate of the Utah Population Committee created in Section 63C-20-103; 3096 or 3097 (B) [each official] if the Utah Population Committee estimate is not available, the 3098 census or census estimate of the United States Bureau of the Census; [or] and 3099 [(B) the population estimate from the Utah Population Committee, if the 3100 population of a municipality is not available from the United States Bureau of 3101 the Census; and] 3102 (ii)(A) prepare a certificate indicating the class in which the consolidated 3103 municipality belongs based on the municipality's population; and 3104 (B) within 10 days after preparing the certificate, deliver a copy of the certificate 3105 to the consolidated municipality's legislative body. 3106 (c) The lieutenant governor shall monitor the population of each municipality using 3107 population information from: 3108 (i) the estimate of the Utah Population Committee created in Section 63C-20-103; or 3109 (ii) [each official] if the Utah Population Committee estimate is not available, the 3110 census or census estimate of the United States Bureau of the Census[; or] . 3111 [(ii) the population estimate from the Utah Population Committee, if the population 3112 of a municipality is not available from the United States Bureau of the Census.] 3113 (d) If the applicable population figure under Subsection (3)(b) or (c) indicates that a 3114 municipality's population has increased beyond the population for its current class, 3115 the lieutenant governor shall: 3116 (i) prepare a certificate indicating the class in which the municipality belongs based 3117 on the increased population figure; and 3118 (ii) within 10 days after preparing the certificate, deliver a copy of the certificate to 3119 the legislative body of the municipality whose class has changed. 3120 (e)(i) If the applicable population figure under Subsection (3)(b) or (c) indicates that 3121 a municipality's population has decreased below the population for its current - 92 - Enrolled Copy H.B. 379 3122 class, the lieutenant governor shall send written notification of that fact to the 3123 municipality's legislative body. 3124 (ii) Upon receipt of a petition under Subsection 10-2-302(2) from a municipality 3125 whose population has decreased below the population for its current class, the 3126 lieutenant governor shall: 3127 (A) prepare a certificate indicating the class in which the municipality belongs 3128 based on the decreased population figure; and 3129 (B) within 10 days after preparing the certificate, deliver a copy of the certificate 3130 to the legislative body of the municipality whose class has changed. 3131 Section 24. Section 72-2-108 is amended to read: 3132 72-2-108 (Effective 07/01/25). Apportionment of funds available for use on class 3133 B and class C roads -- Bonds. 3134 (1) For purposes of this section: 3135 (a) "Eligible county" means a county of the fifth class, as described in Section 17-50-501, 3136 that received a distribution for fiscal year 2015 that was reapportioned to include 3137 money in addition to the amount calculated under Subsection (2), and the portion of 3138 the distribution derived from the calculation under Subsection (2) was less than 60% 3139 of the total distribution. 3140 (b) "Graveled road" means a road: 3141 (i) that is: 3142 (A) graded; and 3143 (B) drained by transverse drainage systems to prevent serious impairment of the 3144 road by surface water; 3145 (ii) that has an improved surface; and 3146 (iii) that has a wearing surface made of: 3147 (A) gravel; 3148 (B) broken stone; 3149 (C) slag; 3150 (D) iron ore; 3151 (E) shale; or 3152 (F) other material that is: 3153 (I) similar to a material described in Subsection (1)(b)(iii)(A) through (E); and 3154 (II) coarser than sand. 3155 (c) "Paved road" includes: - 93 - H.B. 379 Enrolled Copy 3156 (i) a graveled road with a chip seal surface; and 3157 (ii) a circulator alley. 3158 (d) "Road mile" means a one-mile length of road, regardless of: 3159 (i) the width of the road; or 3160 (ii) the number of lanes into which the road is divided. 3161 (e) "Weighted mileage" means the sum of the following: 3162 (i) paved road miles multiplied by five; and 3163 (ii) all other road type road miles multiplied by two. 3164 (2)(a) Subject to the provisions of Subsections (2)(b) and (3) through (7), funds 3165 appropriated for class B and class C roads shall be apportioned among counties and 3166 municipalities in the following manner: 3167 [(a)] (i) 50% in the ratio that the class B roads weighted mileage within each county 3168 and class C roads weighted mileage within each municipality bear to the total 3169 class B and class C roads weighted mileage within the state; and 3170 [(b)] (ii) 50% in the ratio that the population of a county or municipality bears to the 3171 total population of the state[ as of the last official federal census or the United 3172 States Bureau of Census estimate, whichever is most recent, except that if 3173 population estimates are not available from the United States Bureau of Census, 3174 population figures shall be derived from the estimate from the Utah Population 3175 Committee]. 3176 (b) To the extent not otherwise required by federal law, population shall be based on: 3177 (i) the most recent estimate from the Utah Population Committee created in Section 3178 63C-20-103; or 3179 (ii) if the Utah Population Committee estimate is not available for each municipality 3180 and unincorporated area, the adjusted sub-county population estimate provided by 3181 the Utah Population Committee in accordance with Section 63C-20-104. 3182 (3) For purposes of Subsection (2)(b), "the population of a county" means: 3183 (a) the population of a county outside the corporate limits of municipalities in that 3184 county, if the population of the county outside the corporate limits of municipalities 3185 in that county is not less than 14% of the total population of that county, including 3186 municipalities; and 3187 (b) if the population of a county outside the corporate limits of municipalities in the 3188 county is less than 14% of the total population: 3189 (i) the aggregate percentage of the population apportioned to municipalities in that - 94 - Enrolled Copy H.B. 379 3190 county shall be reduced by an amount equal to the difference between: 3191 (A) 14%; and 3192 (B) the actual percentage of population outside the corporate limits of 3193 municipalities in that county; and 3194 (ii) the population apportioned to the county shall be 14% of the total population of 3195 that county, including incorporated municipalities. 3196 (4) For an eligible county, the department shall reapportion the funds under Subsection (2) 3197 to ensure that the county or municipality receives, for a fiscal year beginning on or after 3198 July 1, 2018, an amount equal to the greater of: 3199 (a) the amount apportioned to the county or municipality for class B and class C roads in 3200 the current fiscal year under Subsection (2); or 3201 (b)(i) the amount apportioned to the county or municipality for class B and class C 3202 roads through the apportionment formula under Subsection (2) or this Subsection 3203 (4) in the prior fiscal year; plus 3204 (ii) the amount calculated as described in Subsection (6). 3205 (5)(a) The department shall decrease proportionately as provided in Subsection (5)(b) 3206 the apportionments to counties and municipalities for which the reapportionment 3207 under Subsection (4) does not apply. 3208 (b) The aggregate amount of the funds that the department shall decrease proportionately 3209 from the apportionments under Subsection (5)(a) is an amount equal to the aggregate 3210 amount reapportioned to counties and municipalities under Subsection (4). 3211 (6)(a) In addition to the apportionment adjustments made under Subsection (4), a county 3212 or municipality that qualifies for reapportioned money under Subsection (4) shall 3213 receive an amount equal to the amount apportioned to the eligible county or 3214 municipality under Subsection (4) for class B and class C roads in the prior fiscal 3215 year multiplied by the percentage increase or decrease in the total funds available for 3216 class B and class C roads between the prior fiscal year and the fiscal year that 3217 immediately preceded the prior fiscal year. 3218 (b) The adjustment under Subsection (6)(a) shall be made in the same way as provided 3219 in Subsections (5)(a) and (b). 3220 (7)(a) If a county or municipality does not qualify for a reapportionment under 3221 Subsection (4) in the current fiscal year but previously qualified for a 3222 reapportionment under Subsection (4) on or after July 1, 2017, the county or 3223 municipality shall receive an amount equal to the greater of: - 95 - H.B. 379 Enrolled Copy 3224 (i) the amount apportioned to the county or municipality for class B and class C roads 3225 in the current fiscal year under Subsection (2); or 3226 (ii) the amount apportioned to the county or municipality for class B and class C 3227 roads in the prior fiscal year. 3228 (b) The adjustment under Subsection (7)(a) shall be made in the same way as provided 3229 in Subsections (5)(a) and (b). 3230 (8) The governing body of any municipality or county may issue bonds redeemable up to a 3231 period of 10 years under Title 11, Chapter 14, Local Government Bonding Act, to pay 3232 the costs of constructing, repairing, and maintaining class B or class C roads and may 3233 pledge class B or class C road funds received pursuant to this section to pay principal, 3234 interest, premiums, and reserves for the bonds. 3235 Section 25. Section 72-2-133 is amended to read: 3236 72-2-133 (Effective 07/01/25). Rural Transportation Infrastructure Fund -- 3237 Creation -- Uses. 3238 (1) As used in this section: 3239 (a) "Graveled road" means the same as that term is defined in Section 72-2-108. 3240 (b) "Paved road" means the same as that term is defined in Section 72-2-108. 3241 (c) "Qualifying county" means a county that: 3242 (i) is a county of the third through sixth class; 3243 (ii) has imposed a local option sales and use tax pursuant to: 3244 (A) Section 59-12-2217; 3245 (B) Section 59-12-2218; or 3246 (C) Section 59-12-2219; and 3247 (iii) has not imposed a local option sales and use tax pursuant to Section 59-12-2220 3248 on or before January 1, 2023. 3249 (d) "Qualifying municipality" means a municipality located within a qualifying county. 3250 (e) "Qualifying recipient" means qualifying county or a qualifying municipality. 3251 (f) "Road mile" means the same as that term is defined in Section 72-2-108. 3252 (g) "Weighted mileage" means the same as that term is defined in Section 72-2-108. 3253 (2) There is created in the Transportation Fund an expendable special revenue fund called 3254 the Rural Transportation Infrastructure Fund. 3255 (3) The Rural Transportation Infrastructure Fund shall be funded by: 3256 (a) deposits into the fund as described in [Subsection 41-1a-1201(10)] Subsection 3257 41-1a-1201(9); - 96 - Enrolled Copy H.B. 379 3258 (b) appropriations by the Legislature; and 3259 (c) other deposits into the fund. 3260 (4) The department shall administer the fund. 3261 (5)(a) Beginning on January 1, 2024, and subject to Subsection (5)(b), the department 3262 shall annually distribute revenue in the fund among qualifying recipients in the 3263 following manner: 3264 [(a)] (i) 50% in the ratio that the class B roads weighted mileage within each county 3265 and class C roads weighted mileage within each municipality bear to the total 3266 class B and class C roads weighted mileage within the state; and 3267 [(b)] (ii) 50% in the ratio that the population of a county or municipality bears to the 3268 total population of the state. 3269 (b) [as of the last official federal census or the United States Census Bureau estimate, 3270 whichever is most recent, except that if population estimates are not available from 3271 the United States Census Bureau, population figures shall be derived from the 3272 estimate from the Utah Population Committee.] To the extent not otherwise required 3273 by federal law, population shall be based on: 3274 (i) the most recent estimate from the Utah Population Committee created in Section 3275 63C-20-103; or 3276 (ii) if the Utah Population Committee estimate is not available for each municipality 3277 and unincorporated area, the adjusted sub-county population estimate provided by 3278 the Utah Population Committee in accordance with Section 63C-20-104. 3279 (6) A qualifying recipient may only use funds distributed as described in this section in the 3280 same manner as class B and class C road funds distributed in accordance with Section 3281 72-2-108. 3282 (7)(a) Before November 1 of each year, the State Tax Commission shall notify the 3283 department and indicate which counties are qualifying counties. 3284 (b) After receiving the notification described in Subsection (7)(a), the department shall 3285 distribute funds for the following year to the municipalities and counties that were 3286 identified as qualifying recipients in the notification described in Subsection (7)(a). 3287 Section 26. Section 73-5-8.5 is amended to read: 3288 73-5-8.5 (Effective 05/07/25). Per capita consumptive use. 3289 (1) As used in this section: 3290 (a) "Community water system" means a public water system that serves residents 3291 year-round. - 97 - H.B. 379 Enrolled Copy 3292 (b)(i) "Metered secondary water" means secondary water metered by a secondary 3293 water supplier either at the supply side when introduced into the secondary water 3294 supplier's distribution system or metered at the meter of the end user. 3295 (ii) "Metered secondary water" does not include: 3296 (A) water lost in the secondary water supplier's system before being delivered to 3297 an end user; or 3298 (B) water delivered to an end user who is not a commercial, industrial, 3299 institutional, or residential user. 3300 (c) "Per capita consumptive use" means a valid representation of total water consumed 3301 divided by the total population for a given area. 3302 (d) "Publicly owned treatment works" means a facility for the treatment of pollutants 3303 owned by the state, the state's political subdivisions, or other public entity. 3304 (e) "Reporting district" means a water conservancy district that serves wholesale water 3305 to a retail water supplier located in whole or in part in a county of the first or second 3306 class. 3307 (f) "Retail water supplier" means a person that: 3308 (i) supplies water for human consumption and other domestic uses to an end user; and 3309 (ii) has more than 500 service connections. 3310 (g) "Secondary water" means the same as that term is defined in Section 73-10-34. 3311 (h) "Secondary water supplier" means the same as that term is defined in Section 3312 73-10-34. 3313 (i) "Total population" means the permanent population of a given area subject to a 3314 population adjustment described in Subsection (5). 3315 (j) "Total water consumed" means total water supplied to commercial, industrial, 3316 institutional, and residential users in a given area minus return flow. 3317 (k) "Total water supplied" means the total amount of water delivered to commercial, 3318 industrial, institutional, and residential users in a given area as metered secondary 3319 water or metered drinking water. 3320 (l) "Water conservancy district" means an entity formed under Title 17B, Chapter 2a, 3321 Part 10, Water Conservancy District Act. 3322 (2) State agencies and political subdivisions shall use per capita consumptive use for 3323 reporting municipal and industrial water use in counties of the first and second class to 3324 provide another method to: 3325 (a) track progress in water conservation; and - 98 - Enrolled Copy H.B. 379 3326 (b) ensure efficient public water supply management. 3327 (3)(a) The Division of Water Resources shall designate the reporting district that shall 3328 calculate the per capita consumptive use for each county of the first or second class, 3329 except that the Division of Water Resources may only require a reporting district 3330 calculate the per capita consumptive use for a county in which the reporting district 3331 provides wholesale water to a retail water supplier. 3332 (b) Beginning with a calculation of per capita consumptive use for calendar year 2023, a 3333 reporting district shall annually provide the Division of Water Rights a calculation of 3334 per capita consumptive use for the one or more counties designated under Subsection 3335 (3)(a). 3336 (4) In determining per capita consumptive use, a reporting district: 3337 (a) shall use reliable and timely information about water used for municipal and 3338 industrial purposes, including water used in commercial, industrial, institutional, and 3339 residential settings; and 3340 (b) may not be required: 3341 (i) to use the same methodology as another reporting district; or 3342 (ii) to adopt or follow the definition of "water being conserved" that is adopted under 3343 Section 73-10-32. 3344 (5) In determining total population, a reporting district shall rely on, to the extent not 3345 otherwise required by federal law: 3346 (a)(i) an estimate of the Utah Population Committee created in Section 63C-20-103; 3347 or 3348 (ii) if the Utah Population Committee estimate is not available, the most recent census[, 3349 a] or census estimate of the United States Bureau of the Census; and 3350 (b) [, or an estimate of the Utah Population Committee, together with ]an adjustment to 3351 population based on locally significant effects of a non-permanent population, 3352 including: 3353 [(a)] (i) transient but consistently recurring non-resident population associated with 3354 secondary residences or visitors; and 3355 [(b)] (ii) daytime population changes. 3356 (6) In determining return flow, a reporting district: 3357 (a) shall obtain relevant data associated with discharges from publicly owned treatment 3358 works; and 3359 (b) may include water flow returning to the natural environment from the use of drinking - 99 - H.B. 379 Enrolled Copy 3360 water, secondary water, or other water used for outdoor irrigation if the flow is 3361 capable of being measured or otherwise determined with a reasonable degree of 3362 certainty. 3363 (7) In determining total water supplied, a reporting district shall: 3364 (a) select the community water systems serving a population of 3,300 or more whose 3365 data the reporting district will use in preparing the report of per capita consumptive 3366 use; 3367 (b) only rely on data that: 3368 (i) is reliable; and 3369 (ii) the reporting district is able to obtain for both metered drinking water and 3370 metered secondary water; and 3371 (c) make reasonable efforts to ensure that the water use data relied upon in the reporting 3372 district's report is the same as the water use data reported by the community water 3373 systems to the Division of Water Rights under Section 73-5-8. 3374 (8) A reporting district shall include in the reporting district's report of per capita 3375 consumptive use an explanation of how the reporting district determines: 3376 (a) total water supplied; 3377 (b) return flow; and 3378 (c) total population. 3379 (9) A reporting district shall annually file the reporting district's per capita consumptive use 3380 report with the Division of Water Rights on or before July 1. 3381 (10)(a) Except as provided in Subsection (10)(b), this section may not be construed to 3382 prohibit the Division of Water Resources from: 3383 (i) adopting regional water conservation goals as described in Section 73-10-32; or 3384 (ii) calculating, publishing, or disseminating diverted water use information or per 3385 capita consumptive use from community water systems in counties of the third, 3386 fourth, fifth, or sixth class. 3387 (b) A state agency or a political subdivision of the state may not calculate, publish, or 3388 disseminate a: 3389 (i) statewide per capita consumptive use number; or 3390 (ii) per capita consumptive use number for a first class or second class county that is 3391 different from a number reported by a reporting district pursuant to this section. 3392 (c) This section may not be construed to prohibit a retail water supplier from using or 3393 publishing the retail water supplier's own water consumptive use numbers for the - 100 - Enrolled Copy H.B. 379 3394 efficient management of the retail water supplier's system. 3395 Section 27. Section 78B-1-110 is amended to read: 3396 78B-1-110 (Effective 05/07/25). Limitations on jury service. 3397 (1) In any two-year period, a person may not: 3398 (a) be required to serve on more than one grand jury; 3399 (b) be required to serve as both a grand and trial juror; 3400 (c) be required to attend court as a trial juror more than one court day, except if 3401 necessary to complete service in a particular case; or 3402 (d) if summoned for jury service and the summons is complied with as directed, be 3403 selected for the prospective jury list more than once. 3404 (2)(a) Subsection (1)(d) does not apply to counties of the fourth, fifth, and sixth class 3405 and counties of the third class with populations up to 75,000. 3406 (b)[(i) All population figures ] The population for each county used for this section 3407 shall be derived from, to the extent not otherwise required by federal law: 3408 (i) the estimate of the Utah Population Committee created in Section 63C-20-103; or 3409 (ii) if the Utah Population Committee estimate is not available, the most recent [ 3410 official ]census or census estimate of the United States Bureau of the Census. 3411 [(ii) If population estimates are not available from the United States Bureau of the 3412 Census, population figures shall be derived from the estimate of the Utah 3413 Population Committee.] 3414 Section 28. Effective Date. 3415 (1) Except as provided in Subsection (2), this bill takes effect May 7, 2025. 3416 (2) The actions affecting the following sections take effect on July 1, 2025: 3417 (a) Section 72-2-133 (Effective 07/01/25); 3418 (b) Section 72-2-108 (Effective 07/01/25); 3419 (c) Section 59-12-1102 (Effective 07/01/25); 3420 (d) Section 59-12-2219 (Effective 07/01/25); 3421 (e) Section 59-12-2220 (Effective 07/01/25); 3422 (f) Section 59-12-603 (Effective 07/01/25); 3423 (g) Section 59-12-402 (Effective 07/01/25); 3424 (h) Section 59-12-401 (Effective 07/01/25); 3425 (i) Section 59-12-405 (Effective 07/01/25); and 3426 (j) Section 59-12-205 (Effective 07/01/25). - 101 -