02-25 10:18 S.B. 336
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Utah Fairpark Area Investment and Restoration District Modifications
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Scott D. Sandall
House Sponsor:
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LONG TITLE
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General Description:
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This bill modifies provisions relating to the Utah Fairpark Area Investment and Restoration
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District.
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Highlighted Provisions:
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This bill:
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▸ defines terms and modifies definitions;
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▸ broadens permissible uses for a fair park land lease;
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▸ allows for the development and construction of multiple qualified stadiums in the fairpark
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district with a lower minimum capacity requirement;
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▸ modifies taxing authority provisions related to the fairpark district or a host municipality;
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▸ modifies land use authority provisions relating to land located within the fairpark district;
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▸ enables a public infrastructure district created by the fairpark district to:
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● levy property taxes;
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● use bond proceeds for the development and maintenance of public utility
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infrastructure; and
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● pay for specified development and improvements;
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▸ establishes a process for a member of the fairpark board to annually file a conflict of
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interest disclosure;
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▸ designates the fairpark district as a qualified jurisdiction that can receive tax information
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from the State Tax Commission; and
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▸ makes technical changes.
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Money Appropriated in this Bill:
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None
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Other Special Clauses:
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None
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Utah Code Sections Affected:
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AMENDS:
S.B. 336 S.B. 336 02-25 10:18
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11-68-201, as last amended by Laws of Utah 2024, Chapters 53, 419
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11-70-101, as enacted by Laws of Utah 2024, Chapter 419
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11-70-201, as enacted by Laws of Utah 2024, Chapter 419
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11-70-202, as enacted by Laws of Utah 2024, Chapter 419
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11-70-204, as enacted by Laws of Utah 2024, Chapter 419
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11-70-206, as enacted by Laws of Utah 2024, Chapter 419
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11-70-207, as enacted by Laws of Utah 2024, Chapter 419
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11-70-304, as enacted by Laws of Utah 2024, Chapter 419
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11-70-401, as enacted by Laws of Utah 2024, Chapter 419
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11-70-501, as enacted by Laws of Utah 2024, Chapter 419
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11-70-502, as enacted by Laws of Utah 2024, Chapter 419
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17D-4-203, as last amended by Laws of Utah 2023, Chapters 15, 259
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59-1-403, as last amended by Laws of Utah 2024, Chapters 25, 35
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59-12-352, as last amended by Laws of Utah 2024, Chapters 413, 419
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59-12-401, as last amended by Laws of Utah 2024, Chapter 419
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59-12-402, as last amended by Laws of Utah 2024, Chapter 419
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59-12-1201, as last amended by Laws of Utah 2024, Chapter 274
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Be it enacted by the Legislature of the state of Utah:
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Section 1. Section 11-68-201 is amended to read:
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11-68-201 . State Fair Park Authority -- Legal status -- Powers.
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(1) There is created the State Fair Park Authority.
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(2) The authority is:
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(a) an independent, nonprofit, separate body corporate and politic, with perpetual
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succession;
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(b) a political subdivision of the state; and
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(c) a public corporation, as defined in Section 63E-1-102.
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(3)(a) The fair corporation is dissolved and ceases to exist, subject to any winding down
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and other actions necessary for a transition to the authority.
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(b) The authority:
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(i) replaces and is the successor to the fair corporation;
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(ii) succeeds to all rights, obligations, privileges, immunities, and assets of the fair
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corporation; and
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(iii) shall fulfill and perform all contractual and other obligations of the fair
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corporation.
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(c) The board shall take all actions necessary and appropriate to wind down the affairs of
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the fair corporation as quickly as practicable and to make a transition from the fair
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corporation to the authority.
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(4) The authority shall:
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(a) manage, supervise, and control:
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(i) all activities relating to the annual exhibition described in Subsection (4)(j); and
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(ii) except as otherwise provided by statute, all state expositions, including setting the
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time, place, and purpose of any state exposition;
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(b) for public entertainment, displays, and exhibits or similar events held on fair park
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land:
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(i) provide, sponsor, or arrange the events;
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(ii) publicize and promote the events; and
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(iii) secure funds to cover the cost of the exhibits from:
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(A) private contributions;
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(B) public appropriations;
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(C) admission charges; and
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(D) other lawful means;
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(c) acquire and designate exposition sites;
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(d) use generally accepted accounting principles in accounting for the authority's assets,
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liabilities, and operations;
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(e) seek corporate sponsorships for the state fair park or for individual buildings or
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facilities on fair park land;
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(f) work with county and municipal governments, the Salt Lake Convention and
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Visitor's Bureau, the Utah Office of Tourism, and other entities to develop and
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promote expositions and the use of fair park land;
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(g) develop and maintain a marketing program to promote expositions and the use of fair
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park land;
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(h) in accordance with provisions of this chapter, operate and maintain state-owned
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buildings and facilities on fair park land, including the physical appearance and
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structural integrity of those buildings and facilities;
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(i) prepare an economic development plan for the fair park land;
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(j) hold an annual exhibition on fair park land that:
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(i) is called the state fair or a similar name;
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(ii) promotes and highlights agriculture throughout the state;
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(iii) includes expositions of livestock, poultry, agricultural, domestic science,
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horticultural, floricultural, mineral and industrial products, manufactured articles,
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and domestic animals that, in the board's opinion, will best stimulate agricultural,
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industrial, artistic, and educational pursuits and the sharing of talents among the
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people of the state;
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(iv) includes the award of premiums for the best specimens of the exhibited articles
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and animals;
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(v) permits competition by livestock exhibited by citizens of other states and
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territories of the United States; and
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(vi) is arranged according to plans approved by the board;
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(k) fix the conditions of entry to the annual exhibition described in Subsection (4)(j); and
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(l) publish a list of premiums that will be awarded at the annual exhibition described in
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Subsection (4)(j) for the best specimens of exhibited articles and animals.
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(5) In addition to the annual exhibition described in Subsection (4)(j), the authority may
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hold other exhibitions of livestock, poultry, agricultural, domestic science, horticultural,
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floricultural, mineral and industrial products, manufactured articles, and domestic
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animals that, in the authority's opinion, will best stimulate agricultural, industrial,
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artistic, and educational pursuits and the sharing of talents among the people of the state.
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(6) The authority may:
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(a) employ advisers, consultants, and agents, including financial experts and
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independent legal counsel, and fix their compensation;
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(b)(i) participate in the state's Risk Management Fund created under Section
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63A-4-201 or any captive insurance company created by the risk manager; or
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(ii) procure insurance against any loss in connection with the authority's property and
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other assets;
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(c) receive and accept aid or contributions of money, property, labor, or other things of
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value from any source, including any grants or appropriations from any department,
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agency, or instrumentality of the United States or the state;
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(d) hold, use, loan, grant, and apply that aid and those contributions to carry out the
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purposes of the authority, subject to the conditions, if any, upon which the aid and
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contributions are made;
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(e) enter into management agreements with any person or entity for the performance of
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the authority's functions or powers;
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(f) establish accounts and procedures that are necessary to budget, receive, disburse,
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account for, and audit all funds received, appropriated, or generated;
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(g) subject to Subsection (8) and subject to the powers and responsibilities of the Utah
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Fairpark Area Investment and Restoration District, created in Section 11-70-201,
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lease any of the state-owned buildings or facilities located on fair park land;
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(h) sponsor events as approved by the board;
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(i) subject to Subsection (11), acquire any interest in real property that the board
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considers necessary or advisable to further a purpose of the authority or facilitate the
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authority's fulfillment of a duty under this chapter;[ and]
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(j) in accordance with [Title 11, ]Chapter 42a, Commercial Property Assessed Clean
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Energy Act, provide for or finance an energy efficiency upgrade, a clean energy
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system, or electric vehicle charging infrastructure, as those terms are defined in
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Section 11-42a-102; and
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(k) enter into one or more agreements with the Utah Fairpark Area Investment and
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Restoration District, created in Section 11-70-201.
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(7) The authority shall comply with:
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(a) Title 51, Chapter 5, Funds Consolidation Act;
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(b) Title 51, Chapter 7, State Money Management Act;
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(c) Title 52, Chapter 4, Open and Public Meetings Act;
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(d) Title 63G, Chapter 2, Government Records Access and Management Act;
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(e) the provisions of Section 67-3-12;
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(f) Title 63G, Chapter 6a, Utah Procurement Code, except for a procurement for:
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(i) entertainment provided at the state fair park;
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(ii) judges for competitive exhibits; or
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(iii) sponsorship of an event on fair park land; and
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(g) the legislative approval requirements for capital development projects established in
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Section 63A-5b-404.
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(8)(a)[(i)] Before the authority executes a lease described in Subsection (6)(g) with a
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term of 10 or more years and subject to the powers and responsibilities of the Utah
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Fairpark Area Investment and Restoration District, created in Section 11-70-201,
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the authority shall:
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[(A)] (i) submit the proposed lease to the division for the division's approval or
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rejection; and
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[(B)] (ii) if the division approves the proposed lease, submit the proposed lease to the
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Executive Appropriations Committee for the Executive Appropriation
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Committee's review and recommendation in accordance with Subsection (8)(b).
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[(ii) The authority may not execute a lease under Subsection (6)(g) for any part of fair
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park land on or after May 1, 2024 unless the lease relates to the agricultural and
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related exhibit facilities on fair park land.]
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(b) The Executive Appropriations Committee shall review a proposed lease submitted in
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accordance with Subsection (8)(a) and recommend to the authority that the authority:
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(i) execute the proposed lease, either as proposed or with changes recommended by
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the Executive Appropriations Committee; or
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(ii) reject the proposed lease.
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(9)(a) Subject to Subsection (9)(b), a department, division, or other instrumentality of
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the state and a political subdivision of the state shall cooperate with the authority to
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the fullest extent possible to provide whatever support, information, or other
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assistance the authority requests that is reasonably necessary to help the authority
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fulfill the authority's duties and responsibilities under this chapter.
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(b) The division shall provide assistance and resources to the authority as the division
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director determines is appropriate.
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(10) The authority may share authority revenue with a municipality in which the fair park
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land is located, as provided in an agreement between the authority and the municipality,
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to pay for municipal services provided by the municipality.
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(11)(a) As used in this Subsection (11), "new land" means land that, if acquired by the
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authority, would result in the authority having acquired over three acres of land more
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than the land described in Subsection 11-68-101(9)(a).
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(b) In conjunction with the authority's acquisition of new land, the authority shall enter
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an agreement with the municipality in which the new land is located.
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(c) To provide funds for the cost of increased municipal services that the municipality
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will provide to the new land, an agreement under Subsection (11)(b) shall:
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(i) provide for:
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(A) the payment of impact fees to the municipality for development activity on the
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new land; and
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(B) the authority's sharing with the municipality tax revenue generated from the
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new land; and
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(ii) be structured in a way that recognizes the needs of the authority and furthers
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mutual goals of the authority and the municipality.
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Section 2. Section 11-70-101 is amended to read:
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11-70-101 . Definitions.
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As used in this chapter:
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(1) "Base taxable value" means the taxable value of land within the fairpark district
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boundary as of January 1, 2024, as determined under Subsection 11-70-206(9).
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(2) "Board" means the fairpark district's governing body, created in Section 11-70-301.
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(3) "Designated parcel" means a parcel of land specified in a designation resolution.
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(4) "Designation resolution" means a resolution adopted by the board that designates a
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transition date for the parcel specified in the resolution.
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(5) "Development" means:
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(a) the demolition, construction, reconstruction, modification, expansion, or
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improvement of a building, utility, infrastructure, landscape, parking lot, park, trail,
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recreational amenity, or other facility, including public infrastructure and
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improvements; and
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(b) the planning of, arranging for, or participation in any of the activities listed in
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Subsection (5)(a).
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(6) "Development project" means a project for the development of land within a project
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area.
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(7) "District sales tax area" means an area described in and established as provided in
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Subsection 11-70-206(10).
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(8) "Enhanced property tax revenue":
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(a) means the amount of money that is equal to the difference between:
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(i) the amount of property tax revenues generated in a tax year by all taxing entities
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from privately owned land, using the current assessed value of the property; and
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(ii) the amount of property tax revenues that would be generated in the same tax year
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by all taxing entities from that same area using the base taxable value of the
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property; and
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(b) does not include property tax revenue from:
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(i) a county additional property tax or multicounty assessing and collecting levy
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imposed in accordance with Section 59-2-1602;
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(ii) a judgment levy imposed by a taxing entity under Section 59-2-1328 or 59-2-1330;
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or
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(iii) a levy imposed by a taxing entity under Section 11-14-310 to pay for a general
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obligation bond.
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(9) "Facilities division" means the Division of Facilities Construction and Management,
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created in Section 63A-5b-301.
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(10) "Fair park authority" means the State Fair Park Authority created in Section 11-68-201.
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(11) "Fairpark district" means the Utah Fairpark Area Investment and Restoration District,
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created in Section 11-70-201.
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(12) "Fairpark district boundary" means a line or set of lines that:
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(a) defines the geographic boundary of the fairpark district, consisting of the interior
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space within each polygon described by the line or set of lines; and
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(b) is delineated in the electronic shapefile that is the electronic component of H.B. 562,
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Utah Fairpark Area Investment and Restoration District, 2024 General Session.
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(13) "Fairpark district funds" means money the fairpark district receives from any source,
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including money the fairpark district receives under:
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(a) Sections 10-1-304 and 11-70-205;
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(b) Section 10-1-403;
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(c) Section 11-70-203;
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(d) Section 11-70-204;
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(e) Section 59-12-103;
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[(e)] (f) Sections 59-12-352 and 59-12-354;
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[(f)] (g) Section 59-12-401;
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[(g)] (h) Section 59-12-402; and
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[(h)] (i) Section 59-12-1201.
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(14) "Fair park land" means the same as that term is defined in Section 11-68-101.
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(15) "Franchise agreement" means a legally binding and valid agreement under which:
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(a) a franchise is confirmed for a major league sports team that before January 1, 2024,
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had not been located in the state; and
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(b) the major league sports team agrees to play home games in a stadium to be
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constructed within the fairpark district boundary.
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(16) "Franchise agreement date" means the date that a franchise agreement is fully executed
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and in effect.
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(17) "Host municipality" means the municipality whose boundary includes the land within
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the fairpark district boundary.
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(18)(a) "Major league sports team" means a team:
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[(a)] (i) consisting of professional athletes;
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[(b)] (ii) that is part of a professional sports league; and
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[(c)] (iii) that is engaged in the business of presenting live sporting events before
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primarily a paying audience.
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(b) "Major league sports team" does not include a team organized and operated by an
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institution of higher education as described in Section 53-2-101.
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(19) "Other state land" means:
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(a) land within the fairpark district boundary, other than fair park land, that is owned by
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the state on January 1, 2024; and
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(b) except for land acquired under Subsection 11-70-502(3)(a)(ii), land within the
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fairpark district boundary that is acquired by the fairpark district or the state on or
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after May 1, 2024[, within the fairpark district boundary].
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(20) "Payment period" means a period of up to 35 years, as specified in a designation
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resolution, beginning on the transition date, during which enhanced property tax revenue
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under Section 11-70-401 is to be paid.
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(21) "Post-designation parcel" means a parcel within a project area after the transition date
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for that parcel.
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(22) "Pre-designation parcel" means a parcel within a project area before the transition date
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for that parcel.
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(23) "Professional sports league" means a group of major league sports teams that have
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formed a league[:]
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[(a)] for the major league sports teams to compete against one another[; and] .
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[(b) in which the combined average annual payroll for the major league sports teams in
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the league on the franchise agreement date is not less than $100,000,000.]
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(24) "Project area" means land described in a project area plan or draft project area plan,
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where the development project set forth in the project area plan or draft project area plan
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takes place or is proposed to take place.
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(25) "Project area budget" means a multiyear projection of annual or cumulative revenues
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and expenses and other fiscal matters pertaining to the project area.
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(26) "Project area plan" means a written plan that, after its effective date, guides and
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controls the development within a project area.
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(27) "Property tax" includes each levy on an ad valorem basis on tangible or intangible
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personal or real property.
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(28) "Public entity" means:
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(a) the state, including each department, division, or other agency of the state; or
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(b) a county, city, town, school district, special district, special service district, interlocal
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cooperation entity, community reinvestment agency, or other political subdivision of
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the state, including the fairpark district.
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(29)(a) "Public infrastructure and improvements" means infrastructure, improvements,
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facilities, or buildings that:
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(i)(A) benefit the public and are owned by a public entity or a utility; or
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(B) benefit the public and are publicly maintained or operated by a public entity; or
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(ii)(A) are privately owned;
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(B) benefit the public;
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(C) as determined by the board, provide a substantial benefit to the development
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and operation of a project area; and
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(D) are built according to applicable design and safety standards.
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(b) "Public infrastructure and improvements" includes:
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(i) facilities, lines, or systems that provide:
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(A) water, chilled water, or steam; or
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(B) sewer, storm drainage, natural gas, electricity, energy storage, renewable
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energy, microgrids, or telecommunications service;
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(ii) streets, roads, curbs, gutters, sidewalks, walkways, solid waste facilities, parking
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facilities, rail lines, intermodal facilities, multimodal facilities, and public
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transportation facilities;
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(iii) [a ]qualified [stadium] stadiums;
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(iv) public trails and pathways associated with and rehabilitation of and
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improvements to the Jordan River; and
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(v) agricultural and related exhibit facilities on fair park land.
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(30) "Qualified owner" means an owner of at least 65 contiguous acres of privately owned
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land within the fairpark district boundary, or the owner's affiliate.
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(31)(a) "Qualified stadium" means a stadium:
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(i) within the fairpark district boundary;
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(ii) with a minimum capacity of [30,000] 18,000 spectators; and
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(iii) that will primarily be used as the home of a major league sports team.
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(b) "Qualified stadium" includes parking structures or facilities, lighting facilities,
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plazas, and open space associated with a stadium described in Subsection (31)(a).
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(32) "Shapefile" means the digital vector storage format for storing geometric location and
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associated attribute information.
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(33) "Stadium contribution" means the principal amount of bonds that the district issues to
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pay for the development and construction of [a] one or more qualified [stadium] stadiums,
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plus any other amount the district pays toward the development and construction of [a]
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those qualified [stadium] stadiums.
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(34) "State fair purposes" means the purposes for the use of fair park land related to the fair
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park authority's management, supervision, and control over a state fair and related events
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and activities.
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(35) "State-owned land" means:
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(a) fair park land; and
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(b) other state land.
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(36) "Taxable value" means the value of property as shown on the last equalized assessment
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roll.
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(37) "Taxing entity" means the same as that term is defined in Section 59-2-102, excluding
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a public infrastructure district that the fairpark district creates under Title 17D, Chapter
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4, Public Infrastructure District Act.
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(38) "Transition date" means the date indicated in a designation resolution after which the
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parcel that is the subject of the designation resolution becomes a post-designation parcel.
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Section 3. Section 11-70-201 is amended to read:
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11-70-201 . Creation of Utah Fairpark Area Investment and Restoration District
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-- Status and purposes.
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(1) Under the authority of Utah Constitution, Article XI, Section 8, there is created the Utah
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Fairpark Area Investment and Restoration District.
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(2) The fairpark district is:
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(a) an independent, nonprofit, separate body corporate and politic, with perpetual
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succession;
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(b) a political subdivision of the state; and
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(c) a public corporation, as defined in Section 63E-1-102.
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(3)(a) The purpose of the fairpark district is to fulfill the statewide public purpose of
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encouraging and facilitating development within the fairpark district boundary to
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provide economic and other benefits to the area within the fairpark district boundary,
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surrounding areas, the region, and the state, including:
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(i) the development and construction of [a] one or more qualified [stadium] stadiums
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and related facilities for [a] one or more major league sports [team] teams;
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(ii) the development and construction of infrastructure to support [a] one or more
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qualified [stadium] stadiums, associated uses, and recreational uses on land within
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the fairpark district boundary;
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(iii) the improvement and restoration of areas along the Jordan River within the
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fairpark district boundary for aesthetic and recreational purposes;
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(iv) coordinating with and supporting the fair park authority in the fair park
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authority's use of fair park land; and
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(v) other development on land within the fairpark district boundary.
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(b) The duties and responsibilities of the fairpark district under this chapter are matters
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of regional and statewide concern, importance, interest, and impact.
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(c) The fairpark district is the mechanism the state chooses to focus resources and efforts
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on behalf of the state, to oversee and manage development activities within the
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fairpark district boundary, and to ensure that the regional and statewide interests,
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concerns, and purposes described in this Subsection (3) are properly addressed from
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more of a statewide perspective than any municipality can provide.
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Section 4. Section 11-70-202 is amended to read:
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11-70-202 . Fairpark district powers and duties.
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(1) The fairpark district may:
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(a) facilitate and bring about the development of land within the fairpark district
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boundary, including the development of [a] one or more qualified [stadium] stadiums
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to house [a] one or more major league sports [team] teams;
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(b) enter into [a ]lease [agreement] agreements with [a] affiliates of major league sports [
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team] teams to lease [a ]qualified [stadium] stadiums to [a ]major league sports [team]
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teams and receive lease payments on behalf of the state;
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(c) facilitate and provide funding for the development of land in a project area, including
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the development of public infrastructure and improvements and other infrastructure
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and improvements on or related to land in a project area;
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(d) engage in marketing and business recruitment activities and efforts to encourage and
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facilitate development of land within the fairpark district boundary;
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(e) as the fairpark district considers necessary or advisable to carry out any of the
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fairpark district's duties or responsibilities under this chapter:
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(i) buy, obtain an option upon, or otherwise acquire any interest in real or personal
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property;
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(ii) sell, convey, grant, dispose of by gift, or otherwise dispose of any interest in real
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or personal property; or
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(iii) enter into a lease agreement on real or personal property, as lessee or lessor;
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(f) sue and be sued;
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(g) enter into contracts generally;
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(h) exercise powers and perform functions under a contract, as authorized in the contract;
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(i) receive and spend enhanced property tax revenue, as provided in this chapter;
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(j) accept financial or other assistance from any public or private source for the fairpark
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district's activities, powers, and duties, and expend any funds so received for any of
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the purposes of this chapter;
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(k) borrow money, contract with, or accept financial or other assistance from the federal
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government, a public entity, or any other source for any of the purposes of this
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chapter and comply with any conditions of the loan, contract, or assistance;
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(l) issue bonds to finance the undertaking of any development objectives of the fairpark
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district, including bonds under Chapter 17, Utah Industrial Facilities and
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Development Act, bonds under Chapter 42, Assessment Area Act, and bonds under
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Chapter 42a, Commercial Property Assessed Clean Energy Act;
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(m) hire employees, including independent contractors;
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(n) transact other business and exercise all other powers provided for in this chapter;
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(o) engage one or more consultants to advise or assist the fairpark district in the
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performance of the fairpark district's duties and responsibilities;
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(p) enter into an agreement with a private contractor to provide a municipal service
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within a project area that is not being provided by a municipality or other
425
governmental service provider;
426
(q) provide public safety services in the area within the fairpark district boundary,
427
including under a contract, approved by the board, with an existing governmental
428
provider of public safety services;
429
(r) finance, develop, own, lease, operate, or otherwise control public infrastructure and
430
improvements in a project area; and
431
(s) exercise powers and perform functions that the fairpark district is authorized by
432
statute to exercise or perform.
433
(2)(a) The fairpark district is responsible for and has jurisdiction over any development
434
that occurs on fair park land, including the funding of that development.
435
(b) The fairpark district shall consult and coordinate with the fair park authority with
436
respect to any development activities anticipated for or that occur on fair park land.
437
(c) Any development of fair park land shall be:
438
(i) subject to and compatible with the use of fair park land for state fair purposes and
- 13 - S.B. 336 02-25 10:18
439
related and other activities under the jurisdiction of the fair park authority; and
440
(ii) as far as practicable, consistent with the master plan for fair park land approved
441
by the fair park authority.
442
(3) With respect to state land other than fair park land, the fairpark district and the facilities
443
division shall consult with each other and with agencies occupying the land with respect
444
to any potential change of use or development of the land.
445
(4) The total amount of the fairpark district's stadium contribution may not exceed
446
$900,000,000.
447
(5) Beginning April 1, 2025, the fairpark district shall:
448
(a) be the repository of the official delineation of the fairpark district boundary, identical
449
to the fairpark district boundary as delineated in the shapefile that is the electronic
450
component of H.B. 562, Utah Fairpark Area Investment and Restoration District,
451
2024 General Session, subject to:
452
(i) any later changes to the boundary enacted by the Legislature; and
453
(ii) any additions of land to the fairpark district boundary under Subsection (6); and
454
(b) maintain an accurate digital file of the boundary that is easily accessible by the
455
public.
456
(6) The fairpark district boundary may be expanded to include land outside the fairpark
457
district boundary if:
458
(a) the land is owned by a qualified owner;
459
(b) the qualified owner consents to including the land within the fairpark district
460
boundary; and
461
(c) the land is:
462
(i) contiguous to the fairpark district boundary; or
463
(ii) within 200 feet of the fairpark district boundary.
464
Section 5. Section 11-70-204 is amended to read:
465
11-70-204 . Fairpark district accommodations tax.
466
(1) As used in this section:
467
(a)(i) "Accommodations and services" means an accommodation or service described
468
in Subsection 59-12-103(1)(i).
469
(ii) "Accommodations and services" does not include an accommodation or service
470
for which amounts paid or charged are not part of a rental room rate.
471
(b) "Accommodations tax" means a tax imposed as provided in this section.
472
(2) By resolution, the fairpark district board may impose an accommodations tax on a
- 14 - 02-25 10:18 S.B. 336
473
provider for amounts paid or charged for accommodations and services, if the place of
474
accommodation is located within the district sales tax area.
475
(3) The maximum rate of an accommodations tax is 15% of the amounts paid to or charged
476
by the provider for accommodations and services.
477
(4) A provider may recover an amount equal to the accommodations tax from customers, if
478
the provider includes the amount as a separate billing line item.
479
(5) If the fairpark district imposes an accommodations tax, a public entity[, including] other
480
than the fairpark district, may not impose, on the amounts paid or charged for
481
accommodations and services within the district sales tax area, any other tax described
482
in:
483
(a) Title 59, Chapter 12, Sales and Use Tax Act; or
484
(b) Title 59, Chapter 28, State Transient Room Tax Act.
485
(6) Except as provided in Subsection [(7)] (8) or [(8)] (9), an accommodations tax shall be
486
administered, collected, and enforced in accordance with:
487
(a) the same procedures used to administer, collect, and enforce the tax under:
488
(i) Title 59, Chapter 12, Part 1, Tax Collection; or
489
(ii) Title 59, Chapter 12, Part 2, Local Sales and Use Tax Act; and
490
(b) Title 59, Chapter 1, General Taxation Policies.
491
(7) The location of a transaction shall be determined in accordance with Sections 59-12-211
492
through 59-12-215.
493
(8)(a) An accommodations tax is not subject to Section 59-12-107.1 or 59-12-123 or
494
Subsections 59-12-205(2) through (5).
495
(b) The exemptions described in Sections 59-12-104, 59-12-104.1, and 59-12-104.6 do
496
not apply to an accommodations tax.
497
(9) The State Tax Commission shall:
498
(a) except as provided in Subsection (9)(b), distribute the revenue collected from an
499
accommodations tax to the fairpark district; and
500
(b) retain and deposit an administrative charge in accordance with Section 59-1-306
501
from revenue the commission collects from an accommodations tax.
502
(10)(a) If the fairpark district imposes, repeals, or changes the rate of an
503
accommodations tax, the implementation, repeal, or change takes effect:
504
(i) on the first day of a calendar quarter; and
505
(ii) after a 90-day period beginning on the date the State Tax Commission receives
506
the notice described in Subsection (10)(b) from the fairpark district.
- 15 - S.B. 336 02-25 10:18
507
(b) The notice required in Subsection (10)(a)(ii) shall state:
508
(i) that the fairpark district will impose, repeal, or change the rate of an
509
accommodations tax;
510
(ii) the effective date of the implementation, repeal, or change of the accommodations
511
tax; and
512
(iii) the rate of the accommodations tax.
513
(11) In addition to the uses permitted under Section 11-70-207, the fairpark district may
514
allocate revenue from an accommodations tax to a county in which a place of
515
accommodation that is subject to the accommodations tax is located, if:
516
(a) the county had a transient room tax described in Section 59-12-301 in effect at the
517
time the fairpark district board imposed an accommodations tax; and
518
(b) the revenue replaces revenue that the county received from a county transient room
519
tax described in Section 59-12-301 for the county's general operations and
520
administrative expenses.
521
Section 6. Section 11-70-206 is amended to read:
522
11-70-206 . Applicability of other law -- Cooperation of state and local
523
governments -- Municipal services -- Services from state agencies -- Procurement policy
524
-- Public infrastructure district.
525
(1) With respect to the use or development of state-owned land, the fairpark district is not
526
subject to:
527
(a) Title 10, Chapter 9a, Municipal Land Use, Development, and Management Act; or
528
(b) the jurisdiction of a special district under Title 17B, Limited Purpose Local
529
Government Entities - Special Districts, or a special service district under Title 17D,
530
Chapter 1, Special Service District Act, except to the extent that:
531
(i) some or all of the state land is, on January 1, 2024, included within the boundary
532
of a special district or special service district; and
533
(ii) the fairpark district elects to receive service from the special district or special
534
service district for the state land that is included within the boundary of the special
535
district or special service district, respectively.
536
(2) The fairpark district has and may exercise all powers relating to the regulation of land
537
uses on state-owned land.
538
(3)(a) Subject to [Subsection] Subsections (3)(b) and (3)(c), the fairpark district has and
539
may exercise all powers relating to the regulation of land uses on privately owned
540
land within the fairpark district boundary.
- 16 - 02-25 10:18 S.B. 336
541
(b)(i) [Land] Except as provided in Subsection (3)(d), land owned by a qualified
542
owner is subject to a host municipality's land use authority under Title 10, Chapter
543
9a, Municipal Land Use, Development, and Management Act, if the qualified
544
owner and the host municipality enter into an agreement, as provided in
545
Subsection (3)(b)(ii), no later than December 31, 2024.
546
(ii)(A) An agreement under Subsection (3)(b)(i) shall require the host municipality
547
to provide an expedited process for the review and approval of a qualified
548
owner's completed land use application that complies with adopted land use
549
regulations.
550
(B) In an agreement under Subsection (3)(b)(i), the host municipality shall agree
551
to vest the qualified owner in any approved land use for a qualified stadium
552
and related uses.
553
(c)(i) If the board approves the addition of land owned by a qualified owner to the
554
fairpark district boundary, the host municipality shall, within six months after the
555
day of the board's approval, enter into an agreement as provided in Subsection
556
(3)(b)(ii).
557
(ii) If a host municipality fails to enter into an agreement within the time frame
558
described in Subsection (3)(c)(i), the fairpark district shall become the land use
559
authority for the land.
560
(d) If an agreement under Subsection (3)(b)(i) or (3)(c)(i) terminates for any reason, the
561
fairpark district shall become the land use authority for the land that was subject to
562
the agreement immediately upon termination of the agreement.
563
[(c)] (e) A host municipality may not prohibit or condition the use of a qualified owner's
564
land for a qualified stadium.
565
[(d)] (f) In making land use decisions affecting land within the fairpark district boundary
566
that is subject to a host municipality's land use authority under this Subsection (3),
567
the legislative body of the host municipality shall consider input from the board.
568
(4)(a) No later than December 31, 2024, the host municipality and the host
569
municipality's community reinvestment agency shall take all necessary actions to
570
withdraw from the fairpark district boundary any area that is within a project area of
571
the community reinvestment agency.
572
(b) If land is added to the fairpark district boundary, the host municipality and the
573
community reinvestment agency shall take all necessary actions to withdraw from the
574
fairpark district boundary any area that is within a project area of the community
- 17 - S.B. 336 02-25 10:18
575
reinvestment agency.
576
(5) A department, division, or other agency of the state and a political subdivision of the
577
state shall cooperate with the fairpark district to the fullest extent possible to provide
578
whatever support, information, or other assistance the board requests that is reasonably
579
necessary to help the fairpark district fulfill its duties and responsibilities under this
580
chapter.
581
(6)(a) A host municipality shall provide the same municipal services to the area of the
582
municipality that is within the fairpark district boundary as the municipality provides
583
to other areas of the municipality with similar zoning and a similar development level.
584
(b) The level and quality of municipal services that a host municipality provides within
585
the fairpark district boundary shall be fairly and reasonably consistent with the level
586
and quality of municipal services that the municipality provides to other areas of the
587
municipality with similar zoning and a similar development level.
588
(c) No later than December 31, 2024, the fairpark district and host municipality shall
589
enter into an agreement providing for the fairpark district to reimburse the host
590
municipality for services the host municipality provides to a project area.
591
(7)(a) The fairpark district may request and, upon request, shall receive:
592
(i) fuel dispensing and motor pool services provided by the Division of Fleet
593
Operations;
594
(ii) surplus property services provided by the Division of Purchasing and General
595
Services;
596
(iii) information technology services provided by the Division of Technology
597
Services;
598
(iv) archive services provided by the Division of Archives and Records Service;
599
(v) financial services provided by the Division of Finance;
600
(vi) human resources services provided by the Division of Human Resource
601
Management;
602
(vii) legal services provided by the Office of the Attorney General; and
603
(viii) banking services provided by the Office of the State Treasurer.
604
(b) Nothing in Subsection [(6)(a) may be construed to relieve ] (7)(a) relieves the
605
fairpark district of the obligation to pay the applicable fee for the service provided.
606
(8)(a) To govern fairpark district procurements, the board shall adopt a procurement
607
policy that the board reasonably determines to substantially fulfill the purposes
608
described in Section 63G-6a-102.
- 18 - 02-25 10:18 S.B. 336
609
(b) The board may delegate to the executive director the responsibility to adopt a
610
procurement policy.
611
(c) The board's determination under Subsection [(7)(a)] (8)(a) is final and conclusive.
612
(9) No later than December 31, 2024, the board and the assessor of the county in which the
613
fairpark district is located shall together determine the base taxable value of privately
614
owned property within the fairpark district boundary.
615
(10)(a) As used in this Subsection (10):
616
(i) "District ZIP area" means a ZIP area a majority of which includes land within the
617
fairpark district boundary.
618
(ii) "ZIP area" means an area defined by the ZIP Code, as defined in Section
619
59-12-102, plus the four-digit deliver route extension.
620
(b) No later than June 1, 2024, the State Tax Commission shall:
621
(i) define the area that consists of all district zip areas; and
622
(ii) provide a description of the area under Subsection [(9)(b)(i)] (10)(b)(i) to the host
623
municipality and the board.
624
(c) The State Tax Commission shall annually:
625
(i) update the definition of the area under Subsection (10)(b)(i); and
626
(ii) provide the updated description to the host municipality and the board.
627
(11)(a)(i) A public infrastructure district created by the fairpark district under Title
628
17D, Chapter 4, Public Infrastructure District Act, may, subject to limitations of
629
that chapter, levy a property tax for the operations and maintenance of the public
630
infrastructure district's financed infrastructure and related improvements, subject
631
to a maximum rate of .015.
632
(ii) A levy under Subsection (11)(a)(i) may be separate from a public infrastructure
633
district property tax levy for a bond.
634
(b) If a public infrastructure created by the fairpark district issues a bond:
635
(i) the public infrastructure district may:
636
(A) delay the effective date of the property tax levy for the bond until after the
637
period of capitalized interest payments; and
638
(B) covenant with bondholders not to reduce or impair the property tax levy; and
639
(ii) notwithstanding a provision to the contrary in Title 17D, Chapter 4, Public
640
Infrastructure District Act, the tax rate for the property tax levy for the bond may
641
not exceed a rate that generates more revenue than required to pay the annual debt
642
service of the bond plus administrative costs, subject to a maximum rate of .02.
- 19 - S.B. 336 02-25 10:18
643
(c)(i) A public infrastructure district created by the fairpark district under Title 17D,
644
Chapter 4, Public Infrastructure District Act, may create tax areas, as defined in
645
Section 59-2-102, within the public infrastructure district and apply a different
646
property tax rate to each tax area, subject to the maximum rate limitations
647
described in Subsections (11)(a)(i) and (11)(b)(ii).
648
(ii) If a public infrastructure district created by the fairpark district issues bonds, the
649
public infrastructure district may issue bonds secured by property taxes from:
650
(A) the entire public infrastructure district; or
651
(B) one or more tax areas within the public infrastructure district.
652
(d) A public infrastructure district created by the fairpark district may use bond proceeds
653
to:
654
(i) develop infrastructure for a public utility, as defined in Section 54-2-1; and
655
(ii) pay costs related to the development, operation, or maintenance of infrastructure
656
described in Subsection (11)(d)(i).
657
Section 7. Section 11-70-207 is amended to read:
658
11-70-207 . Use of fairpark district funds.
659
(1)(a) Subject to Subsection (2), the fairpark district may use fairpark district funds for
660
any purpose authorized under this chapter, including to pay for:
661
(i) the development and construction of [a] one or more qualified [stadium] stadiums;
662
(ii) administrative, overhead, legal, consulting, and other operating expenses of the
663
fairpark district;
664
(iii) all or part of the development of land within a project area, including:
665
(A) financing or refinancing; and
666
(B) assisting the ongoing operation of a development or facility within the project
667
area;
668
(iv) the cost of the installation of public infrastructure and improvements outside a
669
project area if the board determines by resolution that the infrastructure and
670
improvements are of benefit to the project area;
671
(v) the principal and interest on bonds issued by the fairpark district;
672
(vi) the payment of an infrastructure loan, as defined in Section 11-70-104, according
673
to the terms of the infrastructure loan; and
674
(vii) the costs of promoting, facilitating, and implementing other development of land
675
within the fairpark district boundary.
676
(b) The determination of the board under Subsection (1)(a)(iv) regarding benefit to the
- 20 - 02-25 10:18 S.B. 336
677
project area is final.
678
(2)(a) The fairpark district may use money it receives under Subsection 59-12-1201
679
(2)(a)(ii) and Subsection 59-12-103(16) only for[ ] :
680
(i) the development and construction of [a] one or more qualified [stadium] stadiums,
681
including parking structures or facilities, lighting facilities, plazas, or open space
682
associated with a qualified stadium; and
683
(ii) [paying for] the payment of bonds issued to pay for the development and
684
construction [of a qualified stadium] described in Subsection (2)(a)(i).
685
(b) If the amount of money the fairpark district receives under Subsection (2)(a) exceeds
686
the amount required to pay the annual debt service on bonds issued to pay for the
687
development and construction of [a] one or more qualified [stadium] stadiums, the
688
fairpark district shall use the excess amount received to pay down the principal on
689
those bonds.
690
(c) The fairpark district may use money described in Subsection (2)(a) before or after a
691
franchise agreement date.
692
(3) The fairpark district may share enhanced property tax revenue with a taxing entity that
693
levies a property tax on land within the project area from which the enhanced property
694
tax revenue is generated.
695
Section 8. Section 11-70-304 is amended to read:
696
11-70-304 . Limitations on board members and executive director -- Annual
697
conflict of interest disclosure statement -- Penalties.
698
(1) As used in this section:
699
(a) "Direct financial benefit":
700
(i) means any form of financial benefit that accrues to an individual directly,
701
including:
702
(A) compensation, commission, or any other form of a payment or increase of
703
money; and
704
(B) an increase in the value of a business or property; and
705
(ii) does not include a financial benefit that accrues to the public generally.
706
(b) "Family member" means a parent, spouse, sibling, child, or grandchild.
707
(2) An individual may not serve as a member of the board or as executive director if:
708
(a) the individual owns real property, other than a personal residence in which the
709
individual resides, within the fairpark district boundary, whether or not the ownership
710
interest is a recorded interest;
- 21 - S.B. 336 02-25 10:18
711
(b) a family member of the individual owns an interest in real property, other than a
712
personal residence in which the family member resides, located within the fairpark
713
district boundary; or
714
(c) the individual or a family member of the individual owns an interest in, is directly
715
affiliated with, or is an employee or officer of a private firm, private company, or
716
other private entity that the individual reasonably believes is likely to:
717
(i) participate in or receive a direct financial benefit from the development of land
718
within the fairpark district boundary; or
719
(ii) acquire an interest in or locate a facility within the fairpark district boundary.
720
(3) Before taking office as a board member or accepting employment as executive director,
721
an individual shall submit to the fairpark district a statement verifying that the
722
individual's service as a board member or employment as executive director does not
723
violate Subsection (2).
724
(4)(a) An individual may not, at any time during the individual's service as a board
725
member or employment with the fairpark district, acquire, or take any action to
726
initiate, negotiate, or otherwise arrange for the acquisition of, an interest in real
727
property located within the fairpark district boundary, if:
728
(i) the acquisition is in the individual's personal capacity or in the individual's
729
capacity as an employee or officer of a private firm, private company, or other
730
private entity; and
731
(ii) the acquisition will enable the individual to receive a direct financial benefit as a
732
result of the development of land within the fairpark district boundary.
733
(b) Subsection (4)(a) does not apply to an individual's acquisition of, or action to initiate,
734
negotiate, or otherwise arrange for the acquisition of, an interest in real property that
735
is a personal residence in which the individual will reside upon acquisition of the real
736
property.
737
(5)(a) A board member or an employee of the fairpark district may not receive a direct
738
financial benefit from development within the fairpark district boundary.
739
(b) For purposes of Subsection (5)(a), a direct financial benefit does not include:
740
(i) expense reimbursements;
741
(ii) per diem pay for board member service, if applicable; or
742
(iii) an employee's compensation or benefits from employment with the fairpark
743
district.
744
(6)(a) In addition to any other limitation on a board member described in this section,
- 22 - 02-25 10:18 S.B. 336
745
and except as provided in Subsection (7), a voting member or nonvoting advisory
746
member of the board shall, no sooner than January 1 and no later than January 31 of
747
each year during which the board member holds office on the board:
748
(i) prepare a written conflict of interest disclosure statement that contains a response
749
to each item of information described in Subsection 20A-11-1604(6); and
750
(ii) submit the written disclosure statement to the administrator or clerk of the board.
751
(b) No later than 10 business days after the date on which the board member submits the
752
written disclosure statement described in Subsection (6)(a) to the administrator or
753
clerk of the board, the administrator or clerk shall:
754
(i)(A) post an electronic copy of the written disclosure statement on the fairpark
755
district website; or
756
(B) if the fairpark district does not have a website, post an electronic copy of the
757
disclosure statement on the Utah Public Notice Website created in Section
758
63A-16-601; and
759
(ii) provide the lieutenant governor with a link to the posting described in Subsection
760
(6)(b)(i).
761
(c) The administrator or clerk of the board shall ensure that the board member's written
762
disclosure statement remains posted on the website described in Subsection (6)(b)(i)
763
until the board member leaves office.
764
(d) The administrator or clerk of the board shall take the action described in Subsection
765
(6)(e) if:
766
(i) a board member fails to timely submit the written disclosure statement described
767
in Subsection (6)(a); or
768
(ii) a submitted written disclosure statement does not comply with the requirements
769
of Subsection 20A-11-1604(6).
770
(e) If a circumstance described in Subsection (6)(d) occurs, the administrator or clerk of
771
the board shall, within five days after the day on which the administrator or clerk
772
determines that a violation occurred, notify the board member of the violation and
773
direct the board member to submit an amended written disclosure statement
774
correcting the problem.
775
(f)(i) It is unlawful for a board member to fail to submit or amend a written
776
disclosure statement within seven days after the day on which the board member
777
receives the notice described in Subsection (6)(e).
778
(ii) A board member who violates Subsection (6)(f)(i) is guilty of a class B
- 23 - S.B. 336 02-25 10:18
779
misdemeanor.
780
(iii) The administrator or clerk of the board shall report a violation of Subsection
781
(6)(f)(i) to the attorney general.
782
(iv) In addition to the criminal penalty described in Subsection (6)(f)(ii), the
783
administrator or clerk of the board shall impose a civil fine of $100 against a
784
board member who violates Subsection (6)(f)(i).
785
(g) The administrator or clerk of the board shall deposit a fine collected under this
786
section into the board's account to pay for the costs of administering this section.
787
(7) For a board member who is also a state legislator, a member of a county or municipal
788
legislative body, or who is otherwise required to make the written disclosure statement
789
described in Subsection (6)(a) under another provision of law:
790
(a) Subsection (6) does not apply; and
791
(b) the administrator or clerk of the board shall, instead:
792
(i) post an electronic link, on the website described in Subsection (6)(b)(i), to the
793
written disclosure statement the board member made in the board member's
794
capacity as:
795
(A) a state legislator, under Title 20A, Chapter 11, Part 16, Conflict of Interest
796
Disclosures;
797
(B) an elected officer of a county, under Section 17-16a-13;
798
(C) an elected officer of a municipality, under Section 10-3-1313; or
799
(D) an individual who is required to make the written disclosure statement
800
described in Subsection (6)(a) under another provision of law; and
801
(ii) provide the lieutenant governor with a link to the electronic posting described in
802
Subsection (7)(b)(i).
803
[(6)] (8) Nothing in this section may be construed to affect the application or effect of any
804
other code provision applicable to a board member or employee relating to ethics or
805
conflicts of interest.
806
Section 9. Section 11-70-401 is amended to read:
807
11-70-401 . Enhanced property tax revenue to be paid to fairpark district.
808
(1) Subject to Subsection (5), the fairpark district shall be paid 90% of enhanced property
809
tax revenue generated from each parcel of privately owned land within the fairpark
810
district boundary:
811
(a) beginning the tax year that begins on January 1, 2025; and
812
(b) until the transition date for that parcel.
- 24 - 02-25 10:18 S.B. 336
813
(2) Subject to Subsection (5), during the payment period the fairpark district shall be paid
814
up to 100% of enhanced property tax revenue:
815
(a) generated from designated parcels of privately owned land within a project area; and
816
(b) as the board specifies in a designation resolution adopted in consultation with a
817
qualified owner.
818
(3) For purposes of the payment of enhanced property tax revenue under this section, a
819
payment period shall begin, as specified in the designation resolution, on January 1 of a
820
year that begins after the designation resolution is adopted.
821
(4)(a) For purposes of this section, the fairpark district may designate an improved
822
portion of a parcel in a project area as a separate parcel.
823
(b) A fairpark district designation of an improved portion of a parcel as a separate parcel
824
under Subsection (4)(a) does not constitute a subdivision, as defined in Section
825
10-9a-103 or Section 17-27a-103.
826
(c) A county recorder shall assign a separate tax identification number to the improved
827
portion of a parcel designated by the fairpark district as a separate parcel under
828
Subsection (4)(a).
829
(5) A host municipality shall be paid 25% of the enhanced property tax revenue generated
830
by a property tax imposed by the host municipality to reimburse the host municipality
831
for services the host municipality provides to a project area in accordance with
832
Subsection 11-70-206(6)(c).
833
Section 10. Section 11-70-501 is amended to read:
834
11-70-501 . Preparation of project area plan -- Required contents of project area
835
plan.
836
(1) As provided in this section, the fairpark district may adopt a project area plan for the
837
development of some or all of the land within the fairpark district boundary.
838
(2) In consultation with the fair park authority board, the fairpark district may adopt a
839
project area plan for the development of some or all of the fair park land.
840
(3) With the consent of a qualified owner, the fairpark district may adopt a project area plan
841
for the development of the qualified owner's land, including the development and
842
construction of [a] one or more qualified [stadium] stadiums.
843
(4)(a) To adopt a project area plan, the board shall:
844
(i) prepare a draft project area plan;
845
(ii) give notice as required under Subsection 11-70-503(2);
846
(iii) hold at least one public meeting, as required under Subsection 11-70-503(1); and
- 25 - S.B. 336 02-25 10:18
847
(iv) after holding at least one public meeting and subject to Subsection (4)(b), adopt
848
the draft project area plan as the project area plan.
849
(b) Before adopting a draft project area plan as the project area plan, the board may
850
make modifications to the draft project area plan that the board considers necessary
851
or appropriate.
852
(5) A project area plan and draft project area plan shall contain:
853
(a) a legal description of the boundary of the project area;
854
(b) the fairpark district's purposes and intent with respect to the project area; and
855
(c) the board's findings and determination that:
856
(i) there is a need for the proposed development project to effectuate a public purpose;
857
(ii) there is a public benefit that will result from the proposed development project;
858
and
859
(iii) it is economically sound and feasible to adopt and carry out the project area plan.
860
Section 11. Section 11-70-502 is amended to read:
861
11-70-502 . Qualified stadiums under project area plan.
862
(1) A project area plan may provide for the development and construction of [a] one or more
863
qualified [stadium] stadiums on land that, until conveyed to the fairpark district as
864
provided in Subsection (3)(b), is owned by a qualified owner.
865
(2) A project area plan under Subsection (1) shall include a requirement that the qualified
866
owner and fairpark district enter an agreement relating to:
867
(a) the development, construction, operation, and ownership of [a] each qualified
868
stadium; and
869
(b) the development of other land owned by the qualified owner within the fairpark
870
district boundary.
871
(3)(a) An agreement under Subsection (2) shall:
872
(i) limit the stadium contribution, which the board may allocate among each qualified
873
stadium, to the lesser of:
874
(A) half the actual cost of developing and constructing [the] all qualified [stadium]
875
stadiums; or
876
(B) $900,000,000;
877
(ii) require the qualified owner to convey to the fairpark district, as soon as
878
practicable after [the] each franchise agreement date, title to the property on which
879
the applicable qualified stadium will be constructed;
880
(iii) require the qualified owner, if [the] a major league sports team leaves [the] a
- 26 - 02-25 10:18 S.B. 336
881
qualified stadium before 30 years after the franchise agreement date for that
882
stadium, to[;] :
883
(A) pay the remaining outstanding balance of bonds issued by the fairpark district
884
for the development and construction of [the] that qualified stadium; and
885
(B) pay to the fairpark district the difference between the stadium contribution
886
allocated to that qualified stadium and the amount paid under Subsection
887
(3)(a)(iii)(A);
888
(iv) provide for the fairpark district to possess full ownership rights to [the] each
889
qualified stadium;
890
(v) provide for the qualified owner to sell and control sponsorship rights relating to [
891
the] each qualified stadium;
892
(vi) provide for the fairpark district to lease [the] a qualified stadium to [the] a major
893
league [sports] baseball team for lease payments of $150,000 per month for 360
894
months;
895
(vii) require the qualified owner to operate and maintain [the] each qualified stadium
896
and to pay for all operation and maintenance costs;
897
(viii) require the qualified owner to cooperate and coordinate with the fairpark
898
district to allow events other than events of [the] a major league sports team to
899
occur at [the] each qualified stadium if those other events do not interfere with the
900
use of the qualified stadium for events of the major league sports team;
901
(ix) include negotiated terms that are fair and reasonable;
902
(x) establish the timing and process for the development of the qualified owner's
903
property within the fairpark district boundary, based on the qualified owner's
904
development plan;
905
(xi) establish the timing and process for assisting the fair park authority to complete
906
the fair park authority's master plan; and
907
(xii) require [the] a major league [sports] baseball team that leases a qualified stadium
908
to be given a name that includes "Utah."
909
(b) Before approving an agreement under Subsection (3)(a), the board shall:
910
(i) hold at least one public meeting to consider and discuss the draft agreement; and
911
(ii) provide notice of the public meeting as provided in Subsection 11-70-503(2).
912
(c) A legal action or other challenge to an agreement under Subsection (3)(a) by a person
913
other than a party to the agreement is barred unless brought within 30 days after the
914
execution of the agreement.
- 27 - S.B. 336 02-25 10:18
915
[(4) The fairpark district shall pay to the Division of Finance, for deposit into the General
916
Fund, all lease payments the fairpark district receives under a lease agreement for the
917
qualified stadium.]
918
Section 12. Section 17D-4-203 is amended to read:
919
17D-4-203 . Public infrastructure district powers.
920
(1) A public infrastructure district[:]
921
[(1)] has all of the authority conferred upon a special district under Section 17B-1-103[; and] .
922
(2) A public infrastructure district may:
923
(a) issue negotiable bonds to pay:
924
(i) all or part of the costs of acquiring, acquiring an interest in, improving, or
925
extending any of the improvements, facilities, or property allowed under Section
926
11-14-103;
927
(ii) capital costs of improvements in an energy assessment area, as defined in Section
928
11-42a-102, and other related costs, against the funds that the public infrastructure
929
district will receive because of an assessment in an energy assessment area, as
930
defined in Section 11-42a-102;
931
(iii) public improvements related to the provision of housing;
932
(iv) capital costs related to public transportation;
933
(v) for a public infrastructure district created by a development authority, the cost of
934
acquiring or financing public infrastructure and improvements; and
935
(vi) for a public infrastructure district that is a subsidiary of the Utah Inland Port
936
Authority, the costs associated with a remediation project, as defined in Section
937
11-58-102;
938
(b) enter into an interlocal agreement in accordance with Title 11, Chapter 13, Interlocal
939
Cooperation Act, provided that the interlocal agreement may not expand the powers
940
of the public infrastructure district, within the limitations of Title 11, Chapter 13,
941
Interlocal Cooperation Act, without the consent of the creating entity;
942
(c) acquire completed or partially completed improvements for fair market value as
943
reasonably determined by:
944
(i) the board;
945
(ii) the creating entity, if required in the governing document; or
946
(iii) a surveyor or engineer that a public infrastructure district employs or engages to
947
perform the necessary engineering services for and to supervise the construction
948
or installation of the improvements;
- 28 - 02-25 10:18 S.B. 336
949
(d) contract with the creating entity for the creating entity to provide administrative
950
services on behalf of the public infrastructure district, when agreed to by both parties,
951
in order to achieve cost savings and economic efficiencies, at the discretion of the
952
creating entity; and
953
(e) for a public infrastructure district created by a development authority:
954
(i)(A) operate and maintain public infrastructure and improvements the district
955
acquires or finances; and
956
(B) use fees, assessments, or taxes to pay for the operation and maintenance of
957
those public infrastructure and improvements; and
958
(ii) issue bonds under Title 11, Chapter 42, Assessment Area Act; and
959
(f) for a public infrastructure district that is a subsidiary of the Utah Inland Port
960
Authority, pay for costs associated with a remediation project, as defined in Section
961
11-58-102, of the Utah Inland Port Authority.
962
(3) A public infrastructure district created by the Utah Fairpark Area Investment and
963
Restoration District, created in Section 11-70-201, may:
964
(a) pay for the cost of the development and construction of one or more qualified
965
stadiums, as defined in Section 11-70-101; and
966
(b) pay for the cost of public infrastructure and improvements.
967
Section 13. Section 59-1-403 is amended to read:
968
59-1-403 . Confidentiality -- Exceptions -- Penalty -- Application to property tax.
969
(1) As used in this section:
970
(a) "Distributed tax, fee, or charge" means a tax, fee, or charge:
971
(i) the commission administers under:
972
(A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax
973
Act;
974
(B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
975
(C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
976
(D) Section 19-6-805;
977
(E) Section 63H-1-205; or
978
(F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service
979
Charges; and
980
(ii) with respect to which the commission distributes the revenue collected from the
981
tax, fee, or charge to a qualifying jurisdiction.
982
(b) "GOEO" means the Governor's Office of Economic Opportunity created in Section
- 29 - S.B. 336 02-25 10:18
983
63N-1a-301.
984
[(b)] (c) "Qualifying jurisdiction" means:
985
(i) a county, city, or town;
986
(ii) the military installation development authority created in Section 63H-1-201;[ or]
987
(iii) the Utah Inland Port Authority created in Section 11-58-201; or
988
(iv) the Utah Fairpark Area Investment and Restoration District created in Section
989
11-70-201.
990
(2)(a) Any of the following may not divulge or make known in any manner any
991
information gained by that person from any return filed with the commission:
992
(i) a tax commissioner;
993
(ii) an agent, clerk, or other officer or employee of the commission; or
994
(iii) a representative, agent, clerk, or other officer or employee of any county, city, or
995
town.
996
(b) An official charged with the custody of a return filed with the commission is not
997
required to produce the return or evidence of anything contained in the return in any
998
action or proceeding in any court, except:
999
(i) in accordance with judicial order;
1000
(ii) on behalf of the commission in any action or proceeding under:
1001
(A) this title; or
1002
(B) other law under which persons are required to file returns with the
1003
commission;
1004
(iii) on behalf of the commission in any action or proceeding to which the
1005
commission is a party; or
1006
(iv) on behalf of any party to any action or proceeding under this title if the report or
1007
facts shown by the return are directly involved in the action or proceeding.
1008
(c) Notwithstanding Subsection (2)(b), a court may require the production of, and may
1009
admit in evidence, any portion of a return or of the facts shown by the return, as are
1010
specifically pertinent to the action or proceeding.
1011
(3) This section does not prohibit:
1012
(a) a person or that person's duly authorized representative from receiving a copy of any
1013
return or report filed in connection with that person's own tax;
1014
(b) the publication of statistics as long as the statistics are classified to prevent the
1015
identification of particular reports or returns; and
1016
(c) the inspection by the attorney general or other legal representative of the state of the
- 30 - 02-25 10:18 S.B. 336
1017
report or return of any taxpayer:
1018
(i) who brings action to set aside or review a tax based on the report or return;
1019
(ii) against whom an action or proceeding is contemplated or has been instituted
1020
under this title; or
1021
(iii) against whom the state has an unsatisfied money judgment.
1022
(4)(a) Notwithstanding Subsection (2) and for purposes of administration, the
1023
commission may by rule, made in accordance with Title 63G, Chapter 3, Utah
1024
Administrative Rulemaking Act, provide for a reciprocal exchange of information
1025
with:
1026
(i) the United States Internal Revenue Service; or
1027
(ii) the revenue service of any other state.
1028
(b) Notwithstanding Subsection (2) and for all taxes except individual income tax and
1029
corporate franchise tax, the commission may by rule, made in accordance with Title
1030
63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered
1031
from returns and other written statements with the federal government, any other
1032
state, any of the political subdivisions of another state, or any political subdivision of
1033
this state, except as limited by Sections 59-12-209 and 59-12-210, if the political
1034
subdivision, other state, or the federal government grant substantially similar
1035
privileges to this state.
1036
(c) Notwithstanding Subsection (2) and for all taxes except individual income tax and
1037
corporate franchise tax, the commission may by rule, in accordance with Title 63G,
1038
Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of
1039
information concerning the identity and other information of taxpayers who have
1040
failed to file tax returns or to pay any tax due.
1041
(d) Notwithstanding Subsection (2), the commission shall provide to the director of the
1042
Division of Environmental Response and Remediation, as defined in Section
1043
19-6-402, as requested by the director of the Division of Environmental Response
1044
and Remediation, any records, returns, or other information filed with the
1045
commission under Chapter 13, Motor and Special Fuel Tax Act, or Section
1046
19-6-410.5 regarding the environmental assurance program participation fee.
1047
(e) Notwithstanding Subsection (2), at the request of any person the commission shall
1048
provide that person sales and purchase volume data reported to the commission on a
1049
report, return, or other information filed with the commission under:
1050
(i) Chapter 13, Part 2, Motor Fuel; or
- 31 - S.B. 336 02-25 10:18
1051
(ii) Chapter 13, Part 4, Aviation Fuel.
1052
(f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer,
1053
as defined in Section 59-22-202, the commission shall report to the manufacturer:
1054
(i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
1055
manufacturer and reported to the commission for the previous calendar year under
1056
Section 59-14-407; and
1057
(ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
1058
manufacturer for which a tax refund was granted during the previous calendar
1059
year under Section 59-14-401 and reported to the commission under Subsection
1060
59-14-401(1)(a)(v).
1061
(g) Notwithstanding Subsection (2), the commission shall notify manufacturers,
1062
distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is
1063
prohibited from selling cigarettes to consumers within the state under Subsection
1064
59-14-210(2).
1065
(h) Notwithstanding Subsection (2), the commission may:
1066
(i) provide to the Division of Consumer Protection within the Department of
1067
Commerce and the attorney general data:
1068
(A) reported to the commission under Section 59-14-212; or
1069
(B) related to a violation under Section 59-14-211; and
1070
(ii) upon request, provide to any person data reported to the commission under
1071
Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
1072
(i) Notwithstanding Subsection (2), the commission shall, at the request of a committee
1073
of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's
1074
Office of Planning and Budget, provide to the committee or office the total amount of
1075
revenues collected by the commission under Chapter 24, Radioactive Waste Facility
1076
Tax Act, for the time period specified by the committee or office.
1077
(j) Notwithstanding Subsection (2), the commission shall make the directory required by
1078
Section 59-14-603 available for public inspection.
1079
(k) Notwithstanding Subsection (2), the commission may share information with federal,
1080
state, or local agencies as provided in Subsection 59-14-606(3).
1081
(l)(i) Notwithstanding Subsection (2), the commission shall provide the Office of
1082
Recovery Services within the Department of Health and Human Services any
1083
relevant information obtained from a return filed under Chapter 10, Individual
1084
Income Tax Act, regarding a taxpayer who has become obligated to the Office of
- 32 - 02-25 10:18 S.B. 336
1085
Recovery Services.
1086
(ii) The information described in Subsection (4)(l)(i) may be provided by the Office
1087
of Recovery Services to any other state's child support collection agency involved
1088
in enforcing that support obligation.
1089
(m)(i) Notwithstanding Subsection (2), upon request from the state court
1090
administrator, the commission shall provide to the state court administrator, the
1091
name, address, telephone number, county of residence, and social security number
1092
on resident returns filed under Chapter 10, Individual Income Tax Act.
1093
(ii) The state court administrator may use the information described in Subsection
1094
(4)(m)(i) only as a source list for the master jury list described in Section
1095
78B-1-106.
1096
(n)(i) As used in this Subsection (4)(n):
1097
[(A) "GOEO" means the Governor's Office of Economic Opportunity created in
1098
Section 63N-1a-301.]
1099
[(B)] (A) "Income tax information" means information gained by the commission
1100
that is required to be attached to or included in a return filed with the
1101
commission under Chapter 7, Corporate Franchise and Income Taxes, or
1102
Chapter 10, Individual Income Tax Act.
1103
[(C)] (B) "Other tax information" means information gained by the commission
1104
that is required to be attached to or included in a return filed with the
1105
commission except for a return filed under Chapter 7, Corporate Franchise and
1106
Income Taxes, or Chapter 10, Individual Income Tax Act.
1107
[(D)] (C) "Tax information" means income tax information or other tax
1108
information.
1109
(ii)(A) Notwithstanding Subsection (2) and except as provided in Subsection
1110
(4)(n)(ii)(B) or (C), the commission shall at the request of GOEO provide to
1111
GOEO all income tax information.
1112
(B) For purposes of a request for income tax information made under Subsection
1113
(4)(n)(ii)(A), GOEO may not request and the commission may not provide to
1114
GOEO a person's address, name, social security number, or taxpayer
1115
identification number.
1116
(C) In providing income tax information to GOEO, the commission shall in all
1117
instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B).
1118
(iii)(A) Notwithstanding Subsection (2) and except as provided in Subsection
- 33 - S.B. 336 02-25 10:18
1119
(4)(n)(iii)(B), the commission shall at the request of GOEO provide to GOEO
1120
other tax information.
1121
(B) Before providing other tax information to GOEO, the commission shall redact
1122
or remove any name, address, social security number, or taxpayer identification
1123
number.
1124
(iv) GOEO may provide tax information received from the commission in accordance
1125
with this Subsection (4)(n) only:
1126
(A) as a fiscal estimate, fiscal note information, or statistical information; and
1127
(B) if the tax information is classified to prevent the identification of a particular
1128
return.
1129
(v)(A) A person may not request tax information from GOEO under Title 63G,
1130
Chapter 2, Government Records Access and Management Act, or this section,
1131
if GOEO received the tax information from the commission in accordance with
1132
this Subsection (4)(n).
1133
(B) GOEO may not provide to a person that requests tax information in
1134
accordance with Subsection (4)(n)(v)(A) any tax information other than the tax
1135
information GOEO provides in accordance with Subsection (4)(n)(iv).
1136
(o) Notwithstanding Subsection (2), the commission may provide to the governing board
1137
of the agreement or a taxing official of another state, the District of Columbia, the
1138
United States, or a territory of the United States:
1139
(i) the following relating to an agreement sales and use tax:
1140
(A) information contained in a return filed with the commission;
1141
(B) information contained in a report filed with the commission;
1142
(C) a schedule related to Subsection (4)(o)(i)(A) or (B); or
1143
(D) a document filed with the commission; or
1144
(ii) a report of an audit or investigation made with respect to an agreement sales and
1145
use tax.
1146
(p) Notwithstanding Subsection (2), the commission may provide information
1147
concerning a taxpayer's state income tax return or state income tax withholding
1148
information to the Driver License Division if the Driver License Division:
1149
(i) requests the information; and
1150
(ii) provides the commission with a signed release form from the taxpayer allowing
1151
the Driver License Division access to the information.
1152
(q) Notwithstanding Subsection (2), the commission shall provide to the Utah
- 34 - 02-25 10:18 S.B. 336
1153
Communications Authority, or a division of the Utah Communications Authority, the
1154
information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
1155
63H-7a-502.
1156
(r) Notwithstanding Subsection (2), the commission shall provide to the Utah
1157
Educational Savings Plan information related to a resident or nonresident individual's
1158
contribution to a Utah Educational Savings Plan account as designated on the
1159
resident or nonresident's individual income tax return as provided under Section
1160
59-10-1313.
1161
(s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under
1162
Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility
1163
worker with the Department of Health and Human Services or its designee with the
1164
adjusted gross income of an individual if:
1165
(i) an eligibility worker with the Department of Health and Human Services or its
1166
designee requests the information from the commission; and
1167
(ii) the eligibility worker has complied with the identity verification and consent
1168
provisions of Sections 26B-3-106 and 26B-3-903.
1169
(t) Notwithstanding Subsection (2), the commission may provide to a county, as
1170
determined by the commission, information declared on an individual income tax
1171
return in accordance with Section 59-10-103.1 that relates to eligibility to claim a
1172
residential exemption authorized under Section 59-2-103.
1173
(u) Notwithstanding Subsection (2), the commission shall provide a report regarding any
1174
access line provider that is over 90 days delinquent in payment to the commission of
1175
amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid
1176
Wireless Telecommunications Service Charges, to the board of the Utah
1177
Communications Authority created in Section 63H-7a-201.
1178
(v) Notwithstanding Subsection (2), the commission shall provide the Department of
1179
Environmental Quality a report on the amount of tax paid by a radioactive waste
1180
facility for the previous calendar year under Section 59-24-103.5.
1181
(w) Notwithstanding Subsection (2), the commission may, upon request, provide to the
1182
Department of Workforce Services any information received under Chapter 10, Part
1183
4, Withholding of Tax, that is relevant to the duties of the Department of Workforce
1184
Services.
1185
(x) Notwithstanding Subsection (2), the commission may provide the Public Service
1186
Commission or the Division of Public Utilities information related to a seller that
- 35 - S.B. 336 02-25 10:18
1187
collects and remits to the commission a charge described in Subsection 69-2-405(2),
1188
including the seller's identity and the number of charges described in Subsection
1189
69-2-405(2) that the seller collects.
1190
(y)(i) Notwithstanding Subsection (2), the commission shall provide to each
1191
qualifying jurisdiction the collection data necessary to verify the revenue collected
1192
by the commission for a distributed tax, fee, or charge collected within the
1193
qualifying jurisdiction.
1194
(ii) In addition to the information provided under Subsection (4)(y)(i), the
1195
commission shall provide a qualifying jurisdiction with copies of returns and other
1196
information relating to a distributed tax, fee, or charge collected within the
1197
qualifying jurisdiction.
1198
(iii)(A) To obtain the information described in Subsection (4)(y)(ii), the chief
1199
executive officer or the chief executive officer's designee of the qualifying
1200
jurisdiction shall submit a written request to the commission that states the
1201
specific information sought and how the qualifying jurisdiction intends to use
1202
the information.
1203
(B) The information described in Subsection (4)(y)(ii) is available only in official
1204
matters of the qualifying jurisdiction.
1205
(iv) Information that a qualifying jurisdiction receives in response to a request under
1206
this subsection is:
1207
(A) classified as a private record under Title 63G, Chapter 2, Government Records
1208
Access and Management Act; and
1209
(B) subject to the confidentiality requirements of this section.
1210
(z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic
1211
Beverage Services Commission, upon request, with taxpayer status information
1212
related to state tax obligations necessary to comply with the requirements described
1213
in Section 32B-1-203.
1214
(aa) Notwithstanding Subsection (2), the commission shall inform the Department of
1215
Workforce Services, as soon as practicable, whether an individual claimed and is
1216
entitled to claim a federal earned income tax credit for the year requested by the
1217
Department of Workforce Services if:
1218
(i) the Department of Workforce Services requests this information; and
1219
(ii) the commission has received the information release described in Section
1220
35A-9-604.
- 36 - 02-25 10:18 S.B. 336
1221
(bb)(i) As used in this Subsection (4)(bb), "unclaimed property administrator" means
1222
the administrator or the administrator's agent, as those terms are defined in Section
1223
67-4a-102.
1224
(ii)(A) Notwithstanding Subsection (2), upon request from the unclaimed property
1225
administrator and to the extent allowed under federal law, the commission shall
1226
provide the unclaimed property administrator the name, address, telephone
1227
number, county of residence, and social security number or federal employer
1228
identification number on any return filed under Chapter 7, Corporate Franchise
1229
and Income Taxes, or Chapter 10, Individual Income Tax Act.
1230
(B) The unclaimed property administrator may use the information described in
1231
Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property
1232
to the property's owner in accordance with Title 67, Chapter 4a, Revised
1233
Uniform Unclaimed Property Act.
1234
(iii) The unclaimed property administrator is subject to the confidentiality provisions
1235
of this section with respect to any information the unclaimed property
1236
administrator receives under this Subsection (4)(bb).
1237
(cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a
1238
taxpayer's state individual income tax information to a program manager of the Utah
1239
Fits All Scholarship Program under Section 53F-6-402 if:
1240
(i) the taxpayer consents in writing to the disclosure;
1241
(ii) the taxpayer's written consent includes the taxpayer's name, social security
1242
number, and any other information the commission requests that is necessary to
1243
verify the identity of the taxpayer; and
1244
(iii) the program manager provides the taxpayer's written consent to the commission.
1245
(dd) Notwithstanding Subsection (2), the commission may provide to the Division of
1246
Finance within the Department of Government Operations any information necessary
1247
to facilitate a payment from the commission to a taxpayer, including:
1248
(i) the name of the taxpayer entitled to the payment or any other person legally
1249
authorized to receive the payment;
1250
(ii) the taxpayer identification number of the taxpayer entitled to the payment;
1251
(iii) the payment identification number and amount of the payment;
1252
(iv) the tax year to which the payment applies and date on which the payment is due;
1253
(v) a mailing address to which the payment may be directed; and
1254
(vi) information regarding an account at a depository institution to which the
- 37 - S.B. 336 02-25 10:18
1255
payment may be directed, including the name of the depository institution, the
1256
type of account, the account number, and the routing number for the account.
1257
(ee) Notwithstanding Subsection (2), the commission shall provide the total amount of
1258
revenues collected by the commission under Subsection 59-5-202(5):
1259
(i) at the request of a committee of the Legislature, the Office of the Legislative
1260
Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee
1261
or office for the time period specified by the committee or office; and
1262
(ii) to the Division of Finance for purposes of the Division of Finance administering
1263
Subsection 59-5-202(5).
1264
(ff) Notwithstanding Subsection (2), the commission may provide the Department of
1265
Agriculture and Food with information from a return filed in accordance with
1266
Chapter 31, Cannabinoid Licensing and Tax Act.
1267
(5)(a) Each report and return shall be preserved for at least three years.
1268
(b) After the three-year period provided in Subsection (5)(a) the commission may
1269
destroy a report or return.
1270
(6)(a) Any individual who violates this section is guilty of a class A misdemeanor.
1271
(b) If the individual described in Subsection (6)(a) is an officer or employee of the state,
1272
the individual shall be dismissed from office and be disqualified from holding public
1273
office in this state for a period of five years thereafter.
1274
(c) Notwithstanding Subsection (6)(a) or (b), GOEO, when requesting information in
1275
accordance with Subsection (4)(n)(iii), or an individual who requests information in
1276
accordance with Subsection (4)(n)(v):
1277
(i) is not guilty of a class A misdemeanor; and
1278
(ii) is not subject to:
1279
(A) dismissal from office in accordance with Subsection (6)(b); or
1280
(B) disqualification from holding public office in accordance with Subsection
1281
(6)(b).
1282
(d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the
1283
Office of the Legislative Auditor General in accordance with Title 36, Chapter 12,
1284
Legislative Organization, an individual described in Subsection (2):
1285
(i) is not guilty of a class A misdemeanor; and
1286
(ii) is not subject to:
1287
(A) dismissal from office in accordance with Subsection (6)(b); or
1288
(B) disqualification from holding public office in accordance with Subsection
- 38 - 02-25 10:18 S.B. 336
1289
(6)(b).
1290
(7) Except as provided in Section 59-1-404, this part does not apply to the property tax.
1291
Section 14. Section 59-12-352 is amended to read:
1292
59-12-352 . Transient room tax authority for municipalities, military installation
1293
development authority, Utah Fairpark Area Investment and Restoration District, and
1294
Point of the Mountain State Land Authority -- Purposes for which revenues may be used.
1295
(1)(a) Except as provided in Subsection (5), the governing body of a municipality may
1296
impose a tax of not to exceed 1% on charges for the accommodations and services
1297
described in Subsection 59-12-103(1)(i).
1298
(b) Subject to Section 63H-1-203, the military installation development authority created
1299
in Section 63H-1-201 may impose a tax under this section for accommodations and
1300
services described in Subsection 59-12-103(1)(i) within a project area described in a
1301
project area plan adopted by the authority under Title 63H, Chapter 1, Military
1302
Installation Development Authority Act, as though the authority were a municipality.
1303
(c) Beginning October 1, 2024, the Utah Fairpark Area Investment and Restoration
1304
District, created in Section 11-70-201, may impose a tax under this section for
1305
accommodations and services described in Subsection 59-12-103(1)(i) within the
1306
district sales tax area, as defined in Section 11-70-101, to the same extent and in the
1307
same manner as a municipality may impose a tax under this section.
1308
(2) Subject to the limitations of Subsection (1), a governing body of a municipality may, by
1309
ordinance, increase or decrease the tax under this part.
1310
(3) A governing body of a municipality shall regulate the tax under this part by ordinance.
1311
(4) A municipality may use revenues generated by the tax under this part for general fund
1312
purposes.
1313
(5)(a) A municipality may not impose a tax under this section for accommodations and
1314
services described in Subsection 59-12-103(1)(i) within:
1315
(i) a project area described in a project area plan adopted by [ :]
1316
[(i)] the military installation development authority under Title 63H, Chapter 1,
1317
Military Installation Development Authority Act; or
1318
(ii) [the Utah Fairpark Area Investment and Restoration District under Title 11,
1319
Chapter 70, Utah Fairpark Area Investment and Restoration District] the district
1320
sales tax area, as defined in Section 11-70-101.
1321
(b) Subsection (5)(a) does not apply to:
1322
(i) [ ]the military installation development authority's imposition of a tax under this
- 39 - S.B. 336 02-25 10:18
1323
section[.] ; or
1324
(ii) the imposition of a tax under this section by the Utah Fairpark Area Investment
1325
and Restoration District created in Section 11-70-201.
1326
(6)(a) As used in this Subsection (6):
1327
(i) "Authority" means the Point of the Mountain State Land Authority, created in
1328
Section 11-59-201.
1329
(ii) "Authority board" means the board referred to in Section 11-59-301.
1330
(b) The authority may, by a resolution adopted by the authority board, impose a tax of
1331
not to exceed 5% on charges for the accommodations and services described in
1332
Subsection 59-12-103(1)(i) for transactions that occur on point of the mountain state
1333
land, as defined in Section 11-59-102.
1334
(c) The authority board, by resolution, shall regulate the tax under this Subsection (6).
1335
(d) The authority shall use all revenue from a tax imposed under this Subsection (6) to
1336
provide affordable housing, consistent with the manner that a community
1337
reinvestment agency uses funds for income targeted housing under Section 17C-1-412.
1338
(e) A tax under this Subsection (6) is in addition to any other tax that may be imposed
1339
under this part.
1340
Section 15. Section 59-12-401 is amended to read:
1341
59-12-401 . Resort communities tax authority for cities, towns, and military
1342
installation development authority -- Base -- Rate -- Collection fees.
1343
(1)(a) In addition to other sales and use taxes, a city or town in which the transient room
1344
capacity as defined in Section 59-12-405 is greater than or equal to 66% of the
1345
municipality's permanent census population may impose a sales and use tax of up to
1346
1.1% on the transactions described in Subsection 59-12-103(1) located within the city
1347
or town.
1348
(b) Notwithstanding Subsection (1)(a), a city or town may not impose a tax under this
1349
section on:
1350
(i)[(A)] the sale of a motor vehicle, an aircraft, a watercraft, a modular home, a
1351
manufactured home, or a mobile home;
1352
[(B)] (ii) the sales and uses described in Section 59-12-104 to the extent the sales and
1353
uses are exempt from taxation under Section 59-12-104; and
1354
[(C)] (iii) except as provided in Subsection (1)(d), amounts paid or charged for food
1355
and food ingredients[; or] .
1356
[(ii)] (c) Notwithstanding Subsection (1)(a), a city or town may not impose a tax under
- 40 - 02-25 10:18 S.B. 336
1357
this section on transactions that occur in the district sales tax area, as defined in
1358
Subsection (4), if the fairpark district, as defined in Subsection (4), has imposed a tax
1359
under Subsection (4).
1360
[(c)] (d) For purposes of this Subsection (1), the location of a transaction shall be
1361
determined in accordance with Sections 59-12-211 through 59-12-215.
1362
[(d)] (e) A city or town imposing a tax under this section shall impose the tax on the
1363
purchase price or the sales price for amounts paid or charged for food and food
1364
ingredients if the food and food ingredients are sold as part of a bundled transaction
1365
attributable to food and food ingredients and tangible personal property other than
1366
food and food ingredients.
1367
(2)(a) An amount equal to the total of any costs incurred by the state in connection with
1368
the implementation of Subsection (1) which exceed, in any year, the revenues
1369
received by the state from its collection fees received in connection with the
1370
implementation of Subsection (1) shall be paid over to the state General Fund by the
1371
cities and towns which impose the tax provided for in Subsection (1).
1372
(b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among those
1373
cities and towns according to the amount of revenue the respective cities and towns
1374
generate in that year through imposition of that tax.
1375
(3)(a) Subject to Section 63H-1-203, the military installation development authority
1376
created in Section 63H-1-201 may impose a tax under this section on the transactions
1377
described in Subsection 59-12-103(1) located within a project area described in a
1378
project area plan adopted by the authority under Title 63H, Chapter 1, Military
1379
Installation Development Authority Act, as though the authority were a city or a town.
1380
(b) For purposes of calculating the permanent census population within a project area,
1381
the board, as defined in Section 63H-1-102, shall:
1382
(i) use the actual number of permanent residents within the project area as determined
1383
by the board;
1384
(ii) include in the calculation of transient room capacity the number, as determined
1385
by the board, of approved high-occupancy lodging units, recreational lodging
1386
units, special lodging units, and standard lodging units, even if the units are not
1387
constructed;
1388
(iii) adopt a resolution verifying the population number; and
1389
(iv) provide the commission any information required in Section 59-12-405.
1390
(c) Notwithstanding Subsection (1)(a), a board as defined in Section 63H-1-102 may
- 41 - S.B. 336 02-25 10:18
1391
impose the sales and use tax under this section if there are no permanent residents.
1392
(4)(a) As used in this Subsection (4):
1393
(i) "District sales tax area" means the same as that term is defined in Section
1394
11-70-101.
1395
(ii) "Fairpark district" means the Utah Fairpark Area Investment and Restoration
1396
District, created in Section 11-70-201.
1397
(iii) "Fairpark district board" means the board of the fairpark district.
1398
(iv) "Taxable transaction" means a transaction described in Subsection 59-12-103(1),
1399
excluding a transaction described in Subsection (1)(b).
1400
(b) The fairpark district, by resolution of the fairpark district board, may impose a tax
1401
under this section, as though the fairpark district were a city or town, on taxable
1402
transactions[ described in Subsection 59-12-103(1)]:
1403
(i) located within the district sales tax area; and
1404
(ii) that occur on or after October 1, 2024.
1405
(c) For purposes of calculating the permanent census population within the district sales
1406
tax area, the fairpark district board shall:
1407
(i) use the actual number of permanent residents within the district sales tax area as
1408
determined by the fairpark district board;
1409
(ii) include in the calculation of transient room capacity the number, as determined
1410
by the fairpark district board, of approved high-occupancy lodging units,
1411
recreational lodging units, special lodging units, and standard lodging units, even
1412
if the units are not constructed;
1413
(iii) adopt a resolution verifying the population number; and
1414
(iv) provide the commission any information required in Section 59-12-405.
1415
(d) Notwithstanding Subsection (1)(a), the fairpark district may impose the sales and use
1416
tax under this section if there are no permanent residents within the district sales tax
1417
area.
1418
Section 16. Section 59-12-402 is amended to read:
1419
59-12-402 . Additional resort communities sales and use tax -- Base -- Rate --
1420
Collection fees -- Resolution and voter approval requirements -- Election requirements --
1421
Notice requirements -- Ordinance requirements -- Prohibition of military installation
1422
development authority imposition of tax.
1423
(1)(a) Subject to Subsections (2) through (6), the governing body of a municipality in
1424
which the transient room capacity as defined in Section 59-12-405 is greater than or
- 42 - 02-25 10:18 S.B. 336
1425
equal to 66% of the municipality's permanent census population may, in addition to
1426
the sales tax authorized under Section 59-12-401, impose an additional resort
1427
communities sales tax in an amount that is less than or equal to .5% on the
1428
transactions described in Subsection 59-12-103(1) located within the municipality.
1429
(b) Notwithstanding Subsection (1)(a), the governing body of a municipality may not
1430
impose a tax under this section on:
1431
(i)[(A)] the sale of a motor vehicle, an aircraft, a watercraft, a modular home, a
1432
manufactured home, or a mobile home;
1433
[(B)] (ii) the sales and uses described in Section 59-12-104 to the extent the sales and
1434
uses are exempt from taxation under Section 59-12-104; and
1435
[(C)] (iii) except as provided in Subsection (1)(d), amounts paid or charged for food
1436
and food ingredients[; or] .
1437
[(ii)] (c) Notwithstanding Subsection (1)(a), the governing body of a municipality may
1438
not impose a tax under this section on transactions that occur in the district sales tax
1439
area, as defined in Subsection 59-12-401(4), if the Utah Fairpark Area Investment
1440
and Restoration District, created in Section 11-70-201, has imposed a tax under
1441
Subsection (8).
1442
[(c)] (d) For purposes of this Subsection (1), the location of a transaction shall be
1443
determined in accordance with Sections 59-12-211 through 59-12-215.
1444
[(d)] (e) A municipality imposing a tax under this section shall impose the tax on the
1445
purchase price or sales price for amounts paid or charged for food and food
1446
ingredients if the food and food ingredients are sold as part of a bundled transaction
1447
attributable to food and food ingredients and tangible personal property other than
1448
food and food ingredients.
1449
(2)(a) An amount equal to the total of any costs incurred by the state in connection with
1450
the implementation of Subsection (1) which exceed, in any year, the revenues
1451
received by the state from its collection fees received in connection with the
1452
implementation of Subsection (1) shall be paid over to the state General Fund by the
1453
cities and towns which impose the tax provided for in Subsection (1).
1454
(b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among those
1455
cities and towns according to the amount of revenue the respective cities and towns
1456
generate in that year through imposition of that tax.
1457
(3) To impose an additional resort communities sales tax under this section, the governing
1458
body of the municipality shall:
- 43 - S.B. 336 02-25 10:18
1459
(a) pass a resolution approving the tax; and
1460
(b) except as provided in Subsection (6), obtain voter approval for the tax as provided in
1461
Subsection (4).
1462
(4) To obtain voter approval for an additional resort communities sales tax under
1463
Subsection (3)(b), a municipality shall:
1464
(a) hold the additional resort communities sales tax election during:
1465
(i) a regular general election; or
1466
(ii) a municipal general election; and
1467
(b) post notice of the election for the municipality, as a class A notice under Section
1468
63G-30-102, for at least 15 days before the day on which the election is held.
1469
(5) An ordinance approving an additional resort communities sales tax under this section
1470
shall provide an effective date for the tax as provided in Section 59-12-403.
1471
(6)(a) Except as provided in Subsection (6)(b), a municipality is not subject to the voter
1472
approval requirements of Subsection (3)(b) if, on or before January 1, 1996, the
1473
municipality imposed a license fee or tax on businesses based on gross receipts
1474
pursuant to Section 10-1-203.
1475
(b) The exception from the voter approval requirements in Subsection (6)(a) does not
1476
apply to a municipality that, on or before January 1, 1996, imposed a license fee or
1477
tax on only one class of businesses based on gross receipts pursuant to Section
1478
10-1-203.
1479
(7) Subject to Subsection 63H-1-203(1), a military installation development authority
1480
authorized to impose a resort communities tax under Section 59-12-401 may impose an
1481
additional resort communities sales tax under this section.
1482
(8)(a) As used in this Subsection (8), "taxable transaction" means a transaction described
1483
in Subsection 59-12-103(1), excluding a transaction described in Subsection (1)(b).
1484
(b) The Utah Fairpark Area Investment and Restoration District, created in Section
1485
11-70-201, may impose an additional resort communities tax under this section on
1486
taxable transactions that occur:
1487
[(a)] (i) within the district sales tax area, as defined in Subsection 59-12-401(4); and
1488
[(b)] (ii) [that occur ]on or after October 1, 2024.
1489
Section 17. Section 59-12-1201 is amended to read:
1490
59-12-1201 . Motor vehicle rental tax -- Rate -- Exemptions -- Administration,
1491
collection, and enforcement of tax -- Administrative charge -- Deposits.
1492
(1) As used in this section:
- 44 - 02-25 10:18 S.B. 336
1493
(a) "Fairpark district board" means the board of the fairpark district.
1494
(b) "Fairpark district" means the Utah Fairpark Area Investment and Restoration
1495
District, created in Section 11-70-201.
1496
(c) "Franchise agreement date" means the same as that term is defined in Section
1497
11-70-101.
1498
(d) "Stadium contribution" means the same as that term is defined in Section 11-70-101.
1499
[(e) "Transition date" means the first day of the calendar quarter that begins at least 90
1500
days after the fairpark district board delivers to the commission the certificate
1501
described in Subsection (2)(a)(ii)(B).]
1502
(2)(a)(i) Except as provided in Subsections (4) and (5), there is imposed a tax of 2.5%
1503
on all short-term rentals of motor vehicles.
1504
(ii)(A) In addition to the tax imposed under Subsection (2)(a)(i) and except as
1505
provided in Subsections (4) and (5), beginning on [the transition date] July 1,
1506
2025, there is imposed a tax of 1.5% on all short-term [leases and ]rentals of
1507
motor vehicles[ not exceeding 30 days].
1508
(B) After the franchise agreement date, the fairpark district board shall deliver to
1509
the commission a certificate verifying the execution of a franchise agreement,
1510
as defined in Section 11-70-101, and providing the franchise agreement date.
1511
(C) A tax under this Subsection (2)(a)(ii) is imposed only if the franchise
1512
agreement date is on or before June 30, 2032.
1513
(b) The tax imposed in this section is in addition to all other state, county, or municipal
1514
fees and taxes imposed on rentals of motor vehicles.
1515
(3)(a) Subject to Subsection (3)(b), a tax rate repeal or tax rate change for the tax
1516
imposed under Subsection (2) shall take effect on the first day of a calendar quarter.
1517
(b)(i) For a transaction subject to a tax under Subsection (2), a tax rate increase shall
1518
take effect on the first day of the first billing period:
1519
(A) that begins after the effective date of the tax rate increase; and
1520
(B) if the billing period for the transaction begins before the effective date of a tax
1521
rate increase imposed under Subsection (2).
1522
(ii) For a transaction subject to a tax under Subsection (2), the repeal of a tax or a tax
1523
rate decrease shall take effect on the first day of the last billing period:
1524
(A) that began before the effective date of the repeal of the tax or the tax rate
1525
decrease; and
1526
(B) if the billing period for the transaction begins before the effective date of the
- 45 - S.B. 336 02-25 10:18
1527
repeal of the tax or the tax rate decrease imposed under Subsection [(1)] (2).
1528
(4) A tax imposed under this section applies at the same rate to car sharing of less than 30
1529
days, except for car sharing for the purpose of temporarily replacing a person's motor
1530
vehicle that is being repaired pursuant to a repair or an insurance agreement.
1531
(5) A motor vehicle is exempt from the tax imposed under this section if:
1532
(a) the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;
1533
(b) the motor vehicle is rented as a personal household goods moving van; or
1534
(c) the lease or rental of the motor vehicle is made for the purpose of temporarily
1535
replacing a person's motor vehicle that is being repaired pursuant to a repair
1536
agreement or an insurance agreement.
1537
(6)(a)(i) The tax authorized under this section shall be administered, collected, and
1538
enforced in accordance with:
1539
(A) the same procedures used to administer, collect, and enforce the tax under Part
1540
1, Tax Collection; and
1541
(B) Chapter 1, General Taxation Policies.
1542
(ii) Notwithstanding Subsection [(5)(a)(i)] (6)(a)(i), a tax under this part is not subject
1543
to Subsections 59-12-103(4) through (9) or Section 59-12-107.1 or 59-12-123.
1544
(b) The commission shall retain and deposit an administrative charge in accordance with
1545
Section 59-1-306 from the revenue the commission collects from a tax under this part.
1546
(c) Except as provided under Subsections (6)(b) and (d):
1547
(i) the commission shall deposit daily with the state treasurer all revenue received
1548
under this section; and
1549
(ii) the state treasurer shall credit monthly all revenue received under this section to
1550
the Marda Dillree Corridor Preservation Fund under Section 72-2-117.
1551
(d)(i) Subject to Subsection (6)(d)(iii), all revenue received by the commission under
1552
Subsection (2)(a)(ii) shall be paid to the fairpark district.
1553
(ii) Within 10 days after the fairpark district completes payment of the stadium
1554
contribution, the fairpark district board shall deliver to the commission a written
1555
statement verifying that the fairpark district has completed payment of the stadium
1556
contribution.
1557
(iii) Upon receipt of the written statement under Subsection (6)(d)(ii), the
1558
commission shall:
1559
(A) discontinue collecting revenue under Subsection (2)(a)(ii), beginning the first
1560
day of the calendar quarter that is at least 90 days after the commission's
- 46 - 02-25 10:18 S.B. 336
1561
receipt of the written statement;
1562
(B) discontinue distributing revenue under Subsection (2)(a)(ii) to the fairpark
1563
district, beginning the first day of the calendar quarter that is at least 90 days
1564
after the commission's receipt of the written statement; and
1565
(C) notify the Executive Appropriations Committee of the Legislature that the
1566
commission is discontinuing collecting and distributing revenue under
1567
Subsection (2)(a)(ii).
1568
Section 18. Effective Date.
1569
This bill takes effect on May 7, 2025.
- 47 -