Enrolled Copy 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: Ryan D. Wilcox
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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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▸ 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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▸ provides funding for the fairpark district;
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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 qualifying jurisdiction that can receive tax information
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from the State Tax Commission;
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▸ includes a coordination clause to merge the changes to Section 59-12-103 in this bill and
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S.B. 27, Motor Vehicle Division Amendments, if both pass and become law; and
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▸ makes technical changes.
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Money Appropriated in this Bill:
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None S.B. 336 Enrolled Copy
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Other Special Clauses:
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This bill provides a special effective date.
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This bill provides a coordination clause.
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Utah Code Sections Affected:
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AMENDS:
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11-68-201 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapters 53, 419
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11-70-101 (Effective 05/07/25), as enacted by Laws of Utah 2024, Chapter 419
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11-70-202 (Effective 05/07/25), as enacted by Laws of Utah 2024, Chapter 419
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11-70-204 (Effective 05/07/25), as enacted by Laws of Utah 2024, Chapter 419
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11-70-206 (Effective 05/07/25), as enacted by Laws of Utah 2024, Chapter 419
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11-70-207 (Effective 05/07/25), as enacted by Laws of Utah 2024, Chapter 419
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11-70-304 (Effective 05/07/25), as enacted by Laws of Utah 2024, Chapter 419
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11-70-401 (Effective 05/07/25), as enacted by Laws of Utah 2024, Chapter 419
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11-70-502 (Effective 05/07/25), as enacted by Laws of Utah 2024, Chapter 419
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17D-4-203 (Effective 05/07/25), as last amended by Laws of Utah 2023, Chapters 15, 259
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51-9-902 (Effective 07/01/25), as last amended by Laws of Utah 2024, Chapter 41
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59-1-403 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapters 25, 35
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59-12-103 (Effective 07/01/25), as last amended by Laws of Utah 2024, Chapters 88, 501
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59-12-352 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapters 413,
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419
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59-12-1201 (Effective 05/07/25), as last amended by Laws of Utah 2024, Chapter 274
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Utah Code Sections affected by Coordination Clause:
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59-12-103, as last amended by Laws of Utah 2024, Chapters 88, 501
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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 (Effective 05/07/25). State Fair Park Authority -- Legal status --
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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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Appropriations Committee's review and recommendation in accordance with
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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 (Effective 05/07/25). 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 51-9-902;
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(f) Section 59-12-103;
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[(e)] (g) Sections 59-12-352 and 59-12-354;
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[(f)] (h) Section 59-12-401;
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(i) Section 59-12-402.5;
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[(g)] (j) Section 59-12-402; and
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[(h)] (k) 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 53B-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] the plan's effective date, guides
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and 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;
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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[.] ; and
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(vi) hotels, hospitality facilities, eating establishments, convention facilities, and
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other related facilities.
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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 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 qualified stadium, plus any other amount
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the district pays toward the development and construction of a qualified stadium.
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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 11-70-202 is amended to read:
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11-70-202 (Effective 05/07/25). 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 qualified stadium to house a major league
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sports team;
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(b) enter into a lease agreement with an affiliate of a major league sports team to lease a
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qualified stadium to a major league sports team and receive lease payments on behalf
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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
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governmental service provider;
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(q) provide public safety services in the area within the fairpark district boundary,
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including under a contract, approved by the board, with an existing governmental
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provider of public safety services;
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(r) finance, develop, own, lease, operate, or otherwise control public infrastructure and
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improvements in a project area; and
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(s) exercise powers and perform functions that the fairpark district is authorized by
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statute to exercise or perform.
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(2)(a) The fairpark district is responsible for and has jurisdiction over any development
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that occurs on fair park land, including the funding of that development.
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(b) The fairpark district shall consult and coordinate with the fair park authority with
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respect to any development activities anticipated for or that occur on fair park land.
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(c) Any development of fair park land shall be:
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(i) subject to and compatible with the use of fair park land for state fair purposes and
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related and other activities under the jurisdiction of the fair park authority; and
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(ii) as far as practicable, consistent with the master plan for fair park land approved
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by the fair park authority.
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(3) With respect to state land other than fair park land, the fairpark district and the facilities
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division shall consult with each other and with agencies occupying the land with respect
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to any potential change of use or development of the land.
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(4) The total amount of the fairpark district's stadium contribution may not exceed
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$900,000,000.
424
(5) Beginning April 1, 2025, the fairpark district shall:
425
(a) be the repository of the official delineation of the fairpark district boundary, identical
426
to the fairpark district boundary as delineated in the shapefile that is the electronic
427
component of H.B. 562, Utah Fairpark Area Investment and Restoration District,
428
2024 General Session, subject to:
429
(i) any later changes to the boundary enacted by the Legislature; and
430
(ii) any additions of land to the fairpark district boundary under Subsection (6); and
431
(b) maintain an accurate digital file of the boundary that is easily accessible by the
432
public.
433
(6) The fairpark district boundary may be expanded to include land outside the fairpark
434
district boundary if:
435
(a) the land is owned by a qualified owner;
- 13 - S.B. 336 Enrolled Copy
436
(b) the qualified owner consents to including the land within the fairpark district
437
boundary; and
438
(c) the land is:
439
(i) contiguous to the fairpark district boundary; or
440
(ii) within 200 feet of the fairpark district boundary.
441
Section 4. Section 11-70-204 is amended to read:
442
11-70-204 (Effective 05/07/25). Fairpark district accommodations tax.
443
(1) As used in this section:
444
(a)[(i)] "Accommodations and services" means an accommodation or service
445
described in Subsection 59-12-103(1)(i).
446
[(ii) "Accommodations and services" does not include an accommodation or service
447
for which amounts paid or charged are not part of a rental room rate.]
448
(b) "Accommodations tax" means a tax imposed as provided in this section.
449
(2) By resolution, the fairpark district board may impose an accommodations tax on a
450
provider for amounts paid or charged for accommodations and services, if the place of
451
accommodation is located within the district sales tax area.
452
(3) The maximum rate of an accommodations tax is 15% of the amounts paid to or charged
453
by the provider for accommodations and services.
454
(4) A provider may recover an amount equal to the accommodations tax from customers, if
455
the provider includes the amount as a separate billing line item.
456
(5) If the fairpark district imposes an accommodations tax, a public entity[, including] other
457
than the fairpark district, may not impose, on the amounts paid or charged for
458
accommodations and services within the district sales tax area, any other tax described
459
in:
460
(a) Title 59, Chapter 12, Sales and Use Tax Act; or
461
(b) Title 59, Chapter 28, State Transient Room Tax Act.
462
(6) Except as provided in Subsection [(7)] (8) or [(8)] (9), an accommodations tax shall be
463
administered, collected, and enforced in accordance with:
464
(a) the same procedures used to administer, collect, and enforce the tax under:
465
(i) Title 59, Chapter 12, Part 1, Tax Collection; or
466
(ii) Title 59, Chapter 12, Part 2, Local Sales and Use Tax Act; and
467
(b) Title 59, Chapter 1, General Taxation Policies.
468
(7) The location of a transaction shall be determined in accordance with Sections 59-12-211
469
through 59-12-215.
- 14 - Enrolled Copy S.B. 336
470
(8)(a) An accommodations tax is not subject to Section 59-12-107.1 or 59-12-123 or
471
Subsections 59-12-205(2) through (5).
472
(b) The exemptions described in Sections 59-12-104, 59-12-104.1, and 59-12-104.6 do
473
not apply to an accommodations tax.
474
(9) The State Tax Commission shall:
475
(a) except as provided in Subsection (9)(b), distribute the revenue collected from an
476
accommodations tax to the fairpark district; and
477
(b) retain and deposit an administrative charge in accordance with Section 59-1-306
478
from revenue the commission collects from an accommodations tax.
479
(10)(a) If the fairpark district imposes, repeals, or changes the rate of an
480
accommodations tax, the implementation, repeal, or change takes effect:
481
(i) on the first day of a calendar quarter; and
482
(ii) after a 90-day period beginning on the date the State Tax Commission receives
483
the notice described in Subsection (10)(b) from the fairpark district.
484
(b) The notice required in Subsection (10)(a)(ii) shall state:
485
(i) that the fairpark district will impose, repeal, or change the rate of an
486
accommodations tax;
487
(ii) the effective date of the implementation, repeal, or change of the accommodations
488
tax; and
489
(iii) the rate of the accommodations tax.
490
(11) In addition to the uses permitted under Section 11-70-207, the fairpark district may
491
allocate revenue from an accommodations tax to a county in which a place of
492
accommodation that is subject to the accommodations tax is located, if:
493
(a) the county had a transient room tax described in Section 59-12-301 in effect at the
494
time the fairpark district board imposed an accommodations tax; and
495
(b) the revenue replaces revenue that the county received from a county transient room
496
tax described in Section 59-12-301 for the county's general operations and
497
administrative expenses.
498
Section 5. Section 11-70-206 is amended to read:
499
11-70-206 (Effective 05/07/25). Applicability of other law -- Cooperation of state
500
and local governments -- Municipal services -- Services from state agencies --
501
Procurement policy -- Public infrastructure district.
502
(1) With respect to the use or development of state-owned land, the fairpark district is not
503
subject to:
- 15 - S.B. 336 Enrolled Copy
504
(a) Title 10, Chapter 9a, Municipal Land Use, Development, and Management Act; or
505
(b) the jurisdiction of a special district under Title 17B, Limited Purpose Local
506
Government Entities - Special Districts, or a special service district under Title 17D,
507
Chapter 1, Special Service District Act, except to the extent that:
508
(i) some or all of the state land is, on January 1, 2024, included within the boundary
509
of a special district or special service district; and
510
(ii) the fairpark district elects to receive service from the special district or special
511
service district for the state land that is included within the boundary of the special
512
district or special service district, respectively.
513
(2) The fairpark district has and may exercise all powers relating to the regulation of land
514
uses on state-owned land.
515
(3)(a) Subject to [Subsection] Subsections (3)(b) and (c), the fairpark district has and
516
may exercise all powers relating to the regulation of land uses on privately owned
517
land within the fairpark district boundary.
518
(b)(i) [Land] Except as provided in Subsection (3)(d), land owned by a qualified
519
owner is subject to a host municipality's land use authority under Title 10, Chapter
520
9a, Municipal Land Use, Development, and Management Act, if the qualified
521
owner and the host municipality enter into an agreement, as provided in
522
Subsection (3)(b)(ii), no later than December 31, 2024.
523
(ii)(A) An agreement under Subsection (3)(b)(i) shall require the host municipality
524
to provide an expedited process for the review and approval of a qualified
525
owner's completed land use application that complies with adopted land use
526
regulations.
527
(B) In an agreement under Subsection (3)(b)(i), the host municipality shall agree
528
to vest the qualified owner in any approved land use for a qualified stadium
529
and related uses.
530
(c)(i) If the board approves the addition of land owned by a qualified owner to the
531
fairpark district boundary, the host municipality shall, within six months after the
532
day of the board's approval, approve an amendment to the agreement established
533
under Subsection (3)(b) to include the additional land.
534
(ii) A host municipality may not unreasonably withhold, delay, or condition
535
approving the amendment described in Subsection (3)(c)(i).
536
(iii) If a host municipality fails to approve an amendment described in Subsection
537
(3)(c)(i) within the time frame described in Subsection (3)(c)(i), the fairpark
- 16 - Enrolled Copy S.B. 336
538
district shall become the land use authority for the additional land.
539
(d) If an agreement under Subsection (3)(b) terminates for any reason described in the
540
agreement or by operation of law, the fairpark district shall become the land use
541
authority for the land that was subject to the agreement immediately upon
542
termination of the agreement.
543
(e) Upon expiration of the agreement described in Subsection (3)(b), the host
544
municipality shall remain the sole land use authority for the land that was subject to
545
the expired agreement.
546
[(c)] (f) A host municipality may not prohibit or condition the use of a qualified owner's
547
land for a qualified stadium.
548
[(d)] (g) In making land use decisions affecting land within the fairpark district boundary
549
that is subject to a host municipality's land use authority under this Subsection (3),
550
the legislative body of the host municipality shall consider input from the board.
551
(4)(a) No later than December 31, 2024, the host municipality and the host
552
municipality's community reinvestment agency shall take all necessary actions to
553
withdraw from the fairpark district boundary any area that is within a project area of
554
the community reinvestment agency.
555
(b) If land is added to the fairpark district boundary, the host municipality and the
556
community reinvestment agency shall take all necessary actions to withdraw from the
557
fairpark district boundary any area that is within a project area of the community
558
reinvestment agency.
559
(5) A department, division, or other agency of the state and a political subdivision of the
560
state shall cooperate with the fairpark district to the fullest extent possible to provide
561
whatever support, information, or other assistance the board requests that is reasonably
562
necessary to help the fairpark district fulfill [its] the fairpark district's duties and
563
responsibilities under this chapter.
564
(6)(a) A host municipality shall provide the same municipal services to the area of the
565
municipality that is within the fairpark district boundary as the municipality provides
566
to other areas of the municipality with similar zoning and a similar development level.
567
(b) The level and quality of municipal services that a host municipality provides within
568
the fairpark district boundary shall be fairly and reasonably consistent with the level
569
and quality of municipal services that the municipality provides to other areas of the
570
municipality with similar zoning and a similar development level.
571
(c) No later than December 31, 2024, the fairpark district and host municipality shall
- 17 - S.B. 336 Enrolled Copy
572
enter into an agreement providing for the fairpark district to reimburse the host
573
municipality for services the host municipality provides to a project area.
574
(7)(a) The fairpark district may request and, upon request, shall receive:
575
(i) fuel dispensing and motor pool services provided by the Division of Fleet
576
Operations;
577
(ii) surplus property services provided by the Division of Purchasing and General
578
Services;
579
(iii) information technology services provided by the Division of Technology
580
Services;
581
(iv) archive services provided by the Division of Archives and Records Service;
582
(v) financial services provided by the Division of Finance;
583
(vi) human resources services provided by the Division of Human Resource
584
Management;
585
(vii) legal services provided by the Office of the Attorney General; and
586
(viii) banking services provided by the Office of the State Treasurer.
587
(b) Nothing in Subsection [(6)(a) may be construed to relieve ] (7)(a) relieves the
588
fairpark district of the obligation to pay the applicable fee for the service provided.
589
(8)(a) To govern fairpark district procurements, the board shall adopt a procurement
590
policy that the board reasonably determines to substantially fulfill the purposes
591
described in Section 63G-6a-102.
592
(b) The board may delegate to the executive director the responsibility to adopt a
593
procurement policy.
594
(c) The board's determination under Subsection [(7)(a)] (8)(a) is final and conclusive.
595
(9) No later than December 31, 2024, the board and the assessor of the county in which the
596
fairpark district is located shall together determine the base taxable value of privately
597
owned property within the fairpark district boundary.
598
(10)(a) As used in this Subsection (10):
599
(i) "District ZIP area" means a ZIP area a majority of which includes land within the
600
fairpark district boundary.
601
(ii) "ZIP area" means an area defined by the ZIP Code, as defined in Section
602
59-12-102, plus the four-digit deliver route extension.
603
(b) No later than June 1, 2024, the State Tax Commission shall:
604
(i) define the area that consists of all district zip areas; and
605
(ii) provide a description of the area under Subsection [(9)(b)(i)] (10)(b)(i) to the host
- 18 - Enrolled Copy S.B. 336
606
municipality and the board.
607
(c) The State Tax Commission shall annually:
608
(i) update the definition of the area under Subsection (10)(b)(i); and
609
(ii) provide the updated description to the host municipality and the board.
610
(11)(a)(i) A public infrastructure district created by the fairpark district under Title
611
17D, Chapter 4, Public Infrastructure District Act, may, subject to limitations of
612
that chapter, levy a property tax for the operations and maintenance of the public
613
infrastructure district's financed public infrastructure and improvements, subject to
614
a maximum rate of .015.
615
(ii) A levy under Subsection (11)(a)(i) may be separate from a public infrastructure
616
district property tax levy for a bond.
617
(b) If a public infrastructure district created by the fairpark district issues a bond:
618
(i) the public infrastructure district may:
619
(A) delay the effective date of the property tax levy for the bond until after the
620
period of capitalized interest payments; and
621
(B) covenant with bondholders not to reduce or impair the property tax levy; and
622
(ii) notwithstanding a provision to the contrary in Title 17D, Chapter 4, Public
623
Infrastructure District Act, the tax rate for the property tax levy for the bond may
624
not exceed a rate that generates more revenue than required to pay the annual debt
625
service of the bond plus administrative costs, subject to a maximum rate of .015.
626
(c)(i) A public infrastructure district created by the fairpark district under Title 17D,
627
Chapter 4, Public Infrastructure District Act, may create tax areas, as defined in
628
Section 59-2-102, within the public infrastructure district and apply a different
629
property tax rate to each tax area, subject to the maximum rate limitations
630
described in Subsections (11)(a)(i) and (11)(b)(ii).
631
(ii) If a public infrastructure district created by the fairpark district issues bonds, the
632
public infrastructure district may issue bonds secured by property taxes from:
633
(A) the entire public infrastructure district; or
634
(B) one or more tax areas within the public infrastructure district.
635
(d) A public infrastructure district created by the fairpark district may use bond proceeds
636
to:
637
(i) pay for public infrastructure and improvements; and
638
(ii) pay costs related to the development, operation, or maintenance of infrastructure
639
described in Subsection (11)(d)(i).
- 19 - S.B. 336 Enrolled Copy
640
Section 6. Section 11-70-207 is amended to read:
641
11-70-207 (Effective 05/07/25). Use of fairpark district funds.
642
(1)(a) Subject to Subsection (2), the fairpark district may use fairpark district funds for
643
any purpose authorized under this chapter, including to pay for:
644
(i) the development and construction of a qualified stadium;
645
(ii) administrative, overhead, legal, consulting, and other operating expenses of the
646
fairpark district;
647
(iii) all or part of the development of land within a project area, including:
648
(A) financing or refinancing; and
649
(B) assisting the ongoing operation of a development or facility within the project
650
area;
651
(iv) the cost of the installation of public infrastructure and improvements outside a
652
project area if the board determines by resolution that the infrastructure and
653
improvements are of benefit to the project area;
654
(v) the principal and interest on bonds issued by the fairpark district;
655
(vi) the payment of an infrastructure loan, as defined in Section 11-70-104, according
656
to the terms of the infrastructure loan; and
657
(vii) the costs of promoting, facilitating, and implementing other development of land
658
within the fairpark district boundary.
659
(b) The determination of the board under Subsection (1)(a)(iv) regarding benefit to the
660
project area is final.
661
(2)(a) The fairpark district may use money [it] the fairpark district receives under
662
Subsection 59-12-1201(2)(a)(ii) and Subsection 59-12-103(16) only for[ ] :
663
(i) the development and construction of a qualified stadium, including parking
664
structures or facilities, lighting facilities, plazas, or open space associated with the
665
qualified stadium; and
666
(ii) [paying for] the payment of bonds issued to pay for the development and
667
construction of a qualified stadium.
668
(b) If the amount of money the fairpark district receives under Subsection (2)(a) exceeds
669
the amount required to pay the annual debt service on bonds issued to pay for the
670
development and construction of a qualified stadium, the fairpark district shall use
671
the excess amount received to pay down the principal on those bonds.
672
(c) The fairpark district may use money described in Subsection (2)(a) before or after a
673
franchise agreement date.
- 20 - Enrolled Copy S.B. 336
674
(3) The fairpark district may share enhanced property tax revenue with a taxing entity that
675
levies a property tax on land within the project area from which the enhanced property
676
tax revenue is generated.
677
Section 7. Section 11-70-304 is amended to read:
678
11-70-304 (Effective 05/07/25). Limitations on board members and executive
679
director -- Annual conflict of interest disclosure statement -- Penalties.
680
(1) As used in this section:
681
(a) "Direct financial benefit":
682
(i) means any form of financial benefit that accrues to an individual directly,
683
including:
684
(A) compensation, commission, or any other form of a payment or increase of
685
money; and
686
(B) an increase in the value of a business or property; and
687
(ii) does not include a financial benefit that accrues to the public generally.
688
(b) "Family member" means a parent, spouse, sibling, child, or grandchild.
689
(2) An individual may not serve as a member of the board or as executive director if:
690
(a) the individual owns real property, other than a personal residence in which the
691
individual resides, within the fairpark district boundary, whether or not the ownership
692
interest is a recorded interest;
693
(b) a family member of the individual owns an interest in real property, other than a
694
personal residence in which the family member resides, located within the fairpark
695
district boundary; or
696
(c) the individual or a family member of the individual owns an interest in, is directly
697
affiliated with, or is an employee or officer of a private firm, private company, or
698
other private entity that the individual reasonably believes is likely to:
699
(i) participate in or receive a direct financial benefit from the development of land
700
within the fairpark district boundary; or
701
(ii) acquire an interest in or locate a facility within the fairpark district boundary.
702
(3) Before taking office as a board member or accepting employment as executive director,
703
an individual shall submit to the fairpark district a statement verifying that the
704
individual's service as a board member or employment as executive director does not
705
violate Subsection (2).
706
(4)(a) An individual may not, at any time during the individual's service as a board
707
member or employment with the fairpark district, acquire, or take any action to
- 21 - S.B. 336 Enrolled Copy
708
initiate, negotiate, or otherwise arrange for the acquisition of, an interest in real
709
property located within the fairpark district boundary, if:
710
(i) the acquisition is in the individual's personal capacity or in the individual's
711
capacity as an employee or officer of a private firm, private company, or other
712
private entity; and
713
(ii) the acquisition will enable the individual to receive a direct financial benefit as a
714
result of the development of land within the fairpark district boundary.
715
(b) Subsection (4)(a) does not apply to an individual's acquisition of, or action to initiate,
716
negotiate, or otherwise arrange for the acquisition of, an interest in real property that
717
is a personal residence in which the individual will reside upon acquisition of the real
718
property.
719
(5)(a) A board member or an employee of the fairpark district may not receive a direct
720
financial benefit from development within the fairpark district boundary.
721
(b) For purposes of Subsection (5)(a), a direct financial benefit does not include:
722
(i) expense reimbursements;
723
(ii) per diem pay for board member service, if applicable; or
724
(iii) an employee's compensation or benefits from employment with the fairpark
725
district.
726
(6)(a) In addition to any other limitation on a board member described in this section,
727
and except as provided in Subsection (7), a voting member or nonvoting advisory
728
member of the board shall, no sooner than January 1 and no later than January 31 of
729
each year during which the board member holds office on the board:
730
(i) prepare a written conflict of interest disclosure statement that contains a response
731
to each item of information described in Subsection 20A-11-1604(6); and
732
(ii) submit the written disclosure statement to the administrator or clerk of the board.
733
(b) No later than 10 business days after the day on which the board member submits the
734
written disclosure statement described in Subsection (6)(a) to the administrator or
735
clerk of the board, the administrator or clerk shall:
736
(i)(A) post an electronic copy of the written disclosure statement on the fairpark
737
district website; or
738
(B) if the fairpark district does not have a website, post an electronic copy of the
739
disclosure statement on the Utah Public Notice Website created in Section
740
63A-16-601; and
741
(ii) provide the lieutenant governor with a link to the posting described in Subsection
- 22 - Enrolled Copy S.B. 336
742
(6)(b)(i).
743
(c) The administrator or clerk of the board shall ensure that the board member's written
744
disclosure statement remains posted on the website described in Subsection (6)(b)(i)
745
until the board member leaves office.
746
(d) The administrator or clerk of the board shall take the action described in Subsection
747
(6)(e) if:
748
(i) a board member fails to timely submit the written disclosure statement described
749
in Subsection (6)(a); or
750
(ii) a submitted written disclosure statement does not comply with the requirements
751
of Subsection 20A-11-1604(6).
752
(e) If a circumstance described in Subsection (6)(d) occurs, the administrator or clerk of
753
the board shall, within five days after the day on which the administrator or clerk
754
determines that a violation occurred, notify the board member of the violation and
755
direct the board member to submit an amended written disclosure statement
756
correcting the problem.
757
(f)(i) It is unlawful for a board member to fail to submit or amend a written
758
disclosure statement within seven days after the day on which the board member
759
receives the notice described in Subsection (6)(e).
760
(ii) A board member who violates Subsection (6)(f)(i) is guilty of a class B
761
misdemeanor.
762
(iii) The administrator or clerk of the board shall report a violation of Subsection
763
(6)(f)(i) to the attorney general.
764
(iv) In addition to the criminal penalty described in Subsection (6)(f)(ii), the
765
administrator or clerk of the board shall impose a civil fine of $100 against a
766
board member who violates Subsection (6)(f)(i).
767
(g) The administrator or clerk of the board shall deposit a fine collected under this
768
section into the board's account to pay for the costs of administering this section.
769
(7) For a board member who is also a state legislator, a member of a county or municipal
770
legislative body, or who is otherwise required to make the written disclosure statement
771
described in Subsection (6)(a) under another provision of law:
772
(a) Subsection (6) does not apply; and
773
(b) the administrator or clerk of the board shall, instead:
774
(i) post an electronic link, on the website described in Subsection (6)(b)(i), to the
775
written disclosure statement the board member made in the board member's
- 23 - S.B. 336 Enrolled Copy
776
capacity as:
777
(A) a state legislator, under Title 20A, Chapter 11, Part 16, Conflict of Interest
778
Disclosures;
779
(B) an elected officer of a county, under Section 17-16a-13;
780
(C) an elected officer of a municipality, under Section 10-3-1313; or
781
(D) an individual who is required to make the written disclosure statement
782
described in Subsection (6)(a) under another provision of law; and
783
(ii) provide the lieutenant governor with a link to the electronic posting described in
784
Subsection (7)(b)(i).
785
[(6)] (8) Nothing in this section may be construed to affect the application or effect of any
786
other code provision applicable to a board member or employee relating to ethics or
787
conflicts of interest.
788
Section 8. Section 11-70-401 is amended to read:
789
11-70-401 (Effective 05/07/25). Enhanced property tax revenue to be paid to
790
fairpark district.
791
(1) Subject to Subsection (5), the fairpark district shall be paid 90% of enhanced property
792
tax revenue generated from each parcel of privately owned land within the fairpark
793
district boundary:
794
(a) beginning the tax year that begins on January 1, 2025; and
795
(b) until the transition date for that parcel.
796
(2) Subject to Subsection (5), during the payment period the fairpark district shall be paid
797
up to 100% of enhanced property tax revenue:
798
(a) generated from designated parcels of privately owned land within a project area; and
799
(b) as the board specifies in a designation resolution adopted in consultation with a
800
qualified owner.
801
(3) For purposes of the payment of enhanced property tax revenue under this section, a
802
payment period shall begin, as specified in the designation resolution, on January 1 of a
803
year that begins after the designation resolution is adopted.
804
(4)(a) For purposes of this section, the fairpark district may designate an improved
805
portion of a parcel in a project area as a separate parcel.
806
(b) A fairpark district designation of an improved portion of a parcel as a separate parcel
807
under Subsection (4)(a) does not constitute a subdivision, as defined in Section
808
10-9a-103 or Section 17-27a-103.
809
(c) A county recorder shall assign a separate tax identification number to the improved
- 24 - Enrolled Copy S.B. 336
810
portion of a parcel designated by the fairpark district as a separate parcel under
811
Subsection (4)(a).
812
(5) A host municipality shall be paid a minimum of 25% of the enhanced property tax
813
revenue generated by a property tax imposed by the host municipality to reimburse the
814
host municipality for services the host municipality provides to a project area in
815
accordance with Subsection 11-70-206(6)(c), with the exact amount determined in an
816
agreement between the host municipality and the fairpark district.
817
Section 9. Section 11-70-502 is amended to read:
818
11-70-502 (Effective 05/07/25). Qualified stadium under project area plan.
819
(1) A project area plan may provide for the development and construction of a qualified
820
stadium on land that, until conveyed to the fairpark district as provided in Subsection [
821
(3)(b)] (3)(a)(ii), is owned by a qualified owner.
822
(2) A project area plan under Subsection (1) shall include a requirement that the qualified
823
owner and fairpark district enter an agreement relating to:
824
(a) the development, construction, operation, and ownership of a qualified stadium; and
825
(b) the development of other land owned by the qualified owner within the fairpark
826
district boundary.
827
(3)(a) An agreement under Subsection (2) shall:
828
(i) limit the stadium contribution to the lesser of:
829
(A) half the actual cost of developing and constructing the qualified stadium; or
830
(B) $900,000,000;
831
(ii) require the qualified owner to convey to the fairpark district, as soon as
832
practicable after the franchise agreement date, title to the property on which the
833
qualified stadium will be constructed;
834
(iii) require the qualified owner, if the major league sports team leaves the qualified
835
stadium before 30 years after the franchise agreement date, to[;] :
836
(A) pay the remaining outstanding balance of bonds issued by the fairpark district
837
for the development and construction of the qualified stadium; and
838
(B) pay to the fairpark district the difference between the stadium contribution and
839
the amount paid under Subsection (3)(a)(iii)(A);
840
(iv) provide for the fairpark district to possess full ownership rights to the qualified
841
stadium;
842
(v) provide for the qualified owner to sell and control sponsorship rights relating to
843
the qualified stadium;
- 25 - S.B. 336 Enrolled Copy
844
(vi) provide for the fairpark district to lease the qualified stadium to the major league
845
sports team for lease payments of $150,000 per month for 360 months;
846
(vii) require the qualified owner to operate and maintain the qualified stadium and to
847
pay for all operation and maintenance costs;
848
(viii) require the qualified owner to cooperate and coordinate with the fairpark
849
district to allow events other than events of the major league sports team to occur
850
at the qualified stadium if those other events do not interfere with the use of the
851
qualified stadium for events of the major league sports team;
852
(ix) include negotiated terms that are fair and reasonable;
853
(x) establish the timing and process for the development of the qualified owner's
854
property within the fairpark district boundary, based on the qualified owner's
855
development plan;
856
(xi) establish the timing and process for assisting the fair park authority to complete
857
the fair park authority's master plan; and
858
(xii) require the major league sports team to be given a name that includes "Utah."
859
(b) Before approving an agreement under Subsection (3)(a), the board shall:
860
(i) hold at least one public meeting to consider and discuss the draft agreement; and
861
(ii) provide notice of the public meeting as provided in Subsection 11-70-503(2).
862
(c) A legal action or other challenge to an agreement under Subsection (3)(a) by a person
863
other than a party to the agreement is barred unless brought within 30 days after the
864
execution of the agreement.
865
[(4) The fairpark district shall pay to the Division of Finance, for deposit into the General
866
Fund, all lease payments the fairpark district receives under a lease agreement for the
867
qualified stadium.]
868
Section 10. Section 17D-4-203 is amended to read:
869
17D-4-203 (Effective 05/07/25). Public infrastructure district powers.
870
(1) A public infrastructure district[:]
871
[(1)] has all of the authority conferred upon a special district under Section 17B-1-103[; and] .
872
(2) A public infrastructure district may:
873
(a) issue negotiable bonds to pay:
874
(i) all or part of the costs of acquiring, acquiring an interest in, improving, or
875
extending any of the improvements, facilities, or property allowed under Section
876
11-14-103;
877
(ii) capital costs of improvements in an energy assessment area, as defined in Section
- 26 - Enrolled Copy S.B. 336
878
11-42a-102, and other related costs, against the funds that the public infrastructure
879
district will receive because of an assessment in an energy assessment area, as
880
defined in Section 11-42a-102;
881
(iii) public improvements related to the provision of housing;
882
(iv) capital costs related to public transportation;
883
(v) for a public infrastructure district created by a development authority, the cost of
884
acquiring or financing public infrastructure and improvements; and
885
(vi) for a public infrastructure district that is a subsidiary of the Utah Inland Port
886
Authority, the costs associated with a remediation project, as defined in Section
887
11-58-102;
888
(b) enter into an interlocal agreement in accordance with Title 11, Chapter 13, Interlocal
889
Cooperation Act, provided that the interlocal agreement may not expand the powers
890
of the public infrastructure district, within the limitations of Title 11, Chapter 13,
891
Interlocal Cooperation Act, without the consent of the creating entity;
892
(c) acquire completed or partially completed improvements for fair market value as
893
reasonably determined by:
894
(i) the board;
895
(ii) the creating entity, if required in the governing document; or
896
(iii) a surveyor or engineer that a public infrastructure district employs or engages to
897
perform the necessary engineering services for and to supervise the construction
898
or installation of the improvements;
899
(d) contract with the creating entity for the creating entity to provide administrative
900
services on behalf of the public infrastructure district, when agreed to by both parties,
901
in order to achieve cost savings and economic efficiencies, at the discretion of the
902
creating entity; and
903
(e) for a public infrastructure district created by a development authority:
904
(i)(A) operate and maintain public infrastructure and improvements the district
905
acquires or finances; and
906
(B) use fees, assessments, or taxes to pay for the operation and maintenance of
907
those public infrastructure and improvements; and
908
(ii) issue bonds under Title 11, Chapter 42, Assessment Area Act; and
909
(f) for a public infrastructure district that is a subsidiary of the Utah Inland Port
910
Authority, pay for costs associated with a remediation project, as defined in Section
911
11-58-102, of the Utah Inland Port Authority.
- 27 - S.B. 336 Enrolled Copy
912
(3) A public infrastructure district created by the Utah Fairpark Area Investment and
913
Restoration District, created in Section 11-70-201, may:
914
(a) pay for the cost of the development and construction of a qualified stadium, as
915
defined in Section 11-70-101; and
916
(b) pay for the cost of public infrastructure and improvements.
917
Section 11. Section 51-9-902 is amended to read:
918
51-9-902 (Effective 07/01/25). Outdoor Adventure Infrastructure Restricted
919
Account.
920
(1) There is created within the General Fund a restricted account known as the "Outdoor
921
Adventure Infrastructure Restricted Account."
922
(2) The account shall consist of:
923
(a) money deposited into the account under Subsection 59-12-103(15); and
924
(b) interest and earnings on money in the account.
925
(3) Subject to appropriation from the Legislature, money from the account shall be used for:
926
(a) new construction of outdoor recreation infrastructure;
927
(b) upgrades of outdoor recreation infrastructure;
928
(c) the replacement of or structural improvements to outdoor recreation infrastructure;
929
(d) the acquisition of land, a right-of-way, or easement used in relationship to outdoor
930
recreation infrastructure;
931
(e) providing access from state highways, as defined in Section 72-1-102, to outdoor
932
recreation infrastructure;
933 (f) the costs associated with bringing new construction or upgrades of outdoor
934
recreation infrastructure into environmental compliance;
935
(g) strategic planning related to the development of outdoor recreation infrastructure;[ or]
936
(h) facilitating avalanche safety forecasting to protect the public in relation to outdoor
937
recreation infrastructure[.] ; or
938
(i) clean up or security relating to outdoor recreation infrastructure.
939
(4) For each fiscal year, beginning with fiscal year [2023-2024] 2025-2026, the Division of
940
Finance shall, subject to appropriation by the Legislature, distribute money from the
941
Outdoor Adventure Infrastructure Restricted Account as follows:
942
(a) at least 15% to the Department of Natural Resources - Division of State Parks -
943
Capital, to be expended using the department's existing prioritization process for
944
capital projects in state parks described in Subsection (3);
945
(b) at least 22% to the Department of Natural Resources - Division of Outdoor
- 28 - Enrolled Copy S.B. 336
946
Recreation - Capital, to be expended for competitive Recreation Restoration
947
Infrastructure grants or Outdoor Recreational Infrastructure grants for outdoor
948
recreation capital projects and related maintenance expenses, where maintenance
949
expenses do not exceed 15% of the appropriation;[ and]
950
(c) at least 53% to the Department of Natural Resources - Division of Outdoor
951
Recreation - Capital, to be expended for larger outdoor recreation infrastructure
952
projects described in Subsection (3) as recommended to the Legislature by the
953
Outdoor Adventure Commission[.] ; and
954
(d) at least 10% to the Utah Fairpark Area Investment and Restoration District created in
955
Section 11-70-201 for the development and operation of the district.
956
(5) If the Legislature appropriates money to the Department of Transportation from the
957
account, the Transportation Commission, created in Section 72-1-301, shall prioritize
958
projects and determine funding levels in accordance with Subsection 72-1-303(1)(a)
959
based on recommendations of the Department of Transportation.
960
Section 12. Section 59-1-403 is amended to read:
961
59-1-403 (Effective 05/07/25). Confidentiality -- Exceptions -- Penalty --
962
Application to property tax.
963
(1) As used in this section:
964
(a) "Distributed tax, fee, or charge" means a tax, fee, or charge:
965
(i) the commission administers under:
966
(A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax
967
Act;
968
(B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
969
(C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
970
(D) Section 19-6-805;
971
(E) Section 63H-1-205; or
972
(F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service
973
Charges; and
974
(ii) with respect to which the commission distributes the revenue collected from the
975
tax, fee, or charge to a qualifying jurisdiction.
976
(b) "GOEO" means the Governor's Office of Economic Opportunity created in Section
977
63N-1a-301.
978
[(b)] (c) "Qualifying jurisdiction" means:
979
(i) a county, city, or town;
- 29 - S.B. 336 Enrolled Copy
980
(ii) the military installation development authority created in Section 63H-1-201;[ or]
981
(iii) the Utah Inland Port Authority created in Section 11-58-201; or
982
(iv) the Utah Fairpark Area Investment and Restoration District created in Section
983
11-70-201.
984
(2)(a) Any of the following may not divulge or make known in any manner any
985
information gained by that person from any return filed with the commission:
986
(i) a tax commissioner;
987
(ii) an agent, clerk, or other officer or employee of the commission; or
988
(iii) a representative, agent, clerk, or other officer or employee of any county, city, or
989
town.
990
(b) An official charged with the custody of a return filed with the commission is not
991
required to produce the return or evidence of anything contained in the return in any
992
action or proceeding in any court, except:
993
(i) in accordance with judicial order;
994
(ii) on behalf of the commission in any action or proceeding under:
995
(A) this title; or
996
(B) other law under which persons are required to file returns with the
997
commission;
998
(iii) on behalf of the commission in any action or proceeding to which the
999
commission is a party; or
1000
(iv) on behalf of any party to any action or proceeding under this title if the report or
1001
facts shown by the return are directly involved in the action or proceeding.
1002
(c) Notwithstanding Subsection (2)(b), a court may require the production of, and may
1003
admit in evidence, any portion of a return or of the facts shown by the return, as are
1004
specifically pertinent to the action or proceeding.
1005
(3) This section does not prohibit:
1006
(a) a person or that person's duly authorized representative from receiving a copy of any
1007
return or report filed in connection with that person's own tax;
1008
(b) the publication of statistics as long as the statistics are classified to prevent the
1009
identification of particular reports or returns; and
1010
(c) the inspection by the attorney general or other legal representative of the state of the
1011
report or return of any taxpayer:
1012
(i) who brings action to set aside or review a tax based on the report or return;
1013
(ii) against whom an action or proceeding is contemplated or has been instituted
- 30 - Enrolled Copy S.B. 336
1014
under this title; or
1015
(iii) against whom the state has an unsatisfied money judgment.
1016
(4)(a) Notwithstanding Subsection (2) and for purposes of administration, the
1017
commission may by rule, made in accordance with Title 63G, Chapter 3, Utah
1018
Administrative Rulemaking Act, provide for a reciprocal exchange of information
1019
with:
1020
(i) the United States Internal Revenue Service; or
1021
(ii) the revenue service of any other state.
1022
(b) Notwithstanding Subsection (2) and for all taxes except individual income tax and
1023
corporate franchise tax, the commission may by rule, made in accordance with Title
1024
63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered
1025
from returns and other written statements with the federal government, any other
1026
state, any of the political subdivisions of another state, or any political subdivision of
1027
this state, except as limited by Sections 59-12-209 and 59-12-210, if the political
1028
subdivision, other state, or the federal government grant substantially similar
1029
privileges to this state.
1030
(c) Notwithstanding Subsection (2) and for all taxes except individual income tax and
1031
corporate franchise tax, the commission may by rule, in accordance with Title 63G,
1032
Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of
1033
information concerning the identity and other information of taxpayers who have
1034
failed to file tax returns or to pay any tax due.
1035
(d) Notwithstanding Subsection (2), the commission shall provide to the director of the
1036
Division of Environmental Response and Remediation, as defined in Section
1037
19-6-402, as requested by the director of the Division of Environmental Response
1038
and Remediation, any records, returns, or other information filed with the
1039
commission under Chapter 13, Motor and Special Fuel Tax Act, or Section
1040
19-6-410.5 regarding the environmental assurance program participation fee.
1041
(e) Notwithstanding Subsection (2), at the request of any person the commission shall
1042
provide that person sales and purchase volume data reported to the commission on a
1043
report, return, or other information filed with the commission under:
1044
(i) Chapter 13, Part 2, Motor Fuel; or
1045
(ii) Chapter 13, Part 4, Aviation Fuel.
1046
(f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer,
1047
as defined in Section 59-22-202, the commission shall report to the manufacturer:
- 31 - S.B. 336 Enrolled Copy
1048
(i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
1049
manufacturer and reported to the commission for the previous calendar year under
1050
Section 59-14-407; and
1051
(ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
1052
manufacturer for which a tax refund was granted during the previous calendar
1053
year under Section 59-14-401 and reported to the commission under Subsection
1054
59-14-401(1)(a)(v).
1055
(g) Notwithstanding Subsection (2), the commission shall notify manufacturers,
1056
distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is
1057
prohibited from selling cigarettes to consumers within the state under Subsection
1058
59-14-210(2).
1059
(h) Notwithstanding Subsection (2), the commission may:
1060
(i) provide to the Division of Consumer Protection within the Department of
1061
Commerce and the attorney general data:
1062
(A) reported to the commission under Section 59-14-212; or
1063
(B) related to a violation under Section 59-14-211; and
1064
(ii) upon request, provide to any person data reported to the commission under
1065
Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
1066
(i) Notwithstanding Subsection (2), the commission shall, at the request of a committee
1067
of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's
1068
Office of Planning and Budget, provide to the committee or office the total amount of
1069
revenues collected by the commission under Chapter 24, Radioactive Waste Facility
1070
Tax Act, for the time period specified by the committee or office.
1071
(j) Notwithstanding Subsection (2), the commission shall make the directory required by
1072
Section 59-14-603 available for public inspection.
1073
(k) Notwithstanding Subsection (2), the commission may share information with federal,
1074
state, or local agencies as provided in Subsection 59-14-606(3).
1075
(l)(i) Notwithstanding Subsection (2), the commission shall provide the Office of
1076
Recovery Services within the Department of Health and Human Services any
1077
relevant information obtained from a return filed under Chapter 10, Individual
1078
Income Tax Act, regarding a taxpayer who has become obligated to the Office of
1079
Recovery Services.
1080
(ii) The information described in Subsection (4)(l)(i) may be provided by the Office
1081
of Recovery Services to any other state's child support collection agency involved
- 32 - Enrolled Copy S.B. 336
1082
in enforcing that support obligation.
1083
(m)(i) Notwithstanding Subsection (2), upon request from the state court
1084
administrator, the commission shall provide to the state court administrator, the
1085
name, address, telephone number, county of residence, and social security number
1086
on resident returns filed under Chapter 10, Individual Income Tax Act.
1087
(ii) The state court administrator may use the information described in Subsection
1088
(4)(m)(i) only as a source list for the master jury list described in Section
1089
78B-1-106.
1090
(n)(i) As used in this Subsection (4)(n):
1091
[(A) "GOEO" means the Governor's Office of Economic Opportunity created in
1092
Section 63N-1a-301.]
1093
[(B)] (A) "Income tax information" means information gained by the commission
1094
that is required to be attached to or included in a return filed with the
1095
commission under Chapter 7, Corporate Franchise and Income Taxes, or
1096
Chapter 10, Individual Income Tax Act.
1097
[(C)] (B) "Other tax information" means information gained by the commission
1098
that is required to be attached to or included in a return filed with the
1099
commission except for a return filed under Chapter 7, Corporate Franchise and
1100
Income Taxes, or Chapter 10, Individual Income Tax Act.
1101
[(D)] (C) "Tax information" means income tax information or other tax
1102
information.
1103
(ii)(A) Notwithstanding Subsection (2) and except as provided in Subsection
1104
(4)(n)(ii)(B) or (C), the commission shall at the request of GOEO provide to
1105
GOEO all income tax information.
1106
(B) For purposes of a request for income tax information made under Subsection
1107
(4)(n)(ii)(A), GOEO may not request and the commission may not provide to
1108
GOEO a person's address, name, social security number, or taxpayer
1109
identification number.
1110
(C) In providing income tax information to GOEO, the commission shall in all
1111
instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B).
1112
(iii)(A) Notwithstanding Subsection (2) and except as provided in Subsection
1113
(4)(n)(iii)(B), the commission shall at the request of GOEO provide to GOEO
1114
other tax information.
1115
(B) Before providing other tax information to GOEO, the commission shall redact
- 33 - S.B. 336 Enrolled Copy
1116
or remove any name, address, social security number, or taxpayer identification
1117
number.
1118
(iv) GOEO may provide tax information received from the commission in accordance
1119
with this Subsection (4)(n) only:
1120
(A) as a fiscal estimate, fiscal note information, or statistical information; and
1121
(B) if the tax information is classified to prevent the identification of a particular
1122
return.
1123
(v)(A) A person may not request tax information from GOEO under Title 63G,
1124
Chapter 2, Government Records Access and Management Act, or this section,
1125
if GOEO received the tax information from the commission in accordance with
1126
this Subsection (4)(n).
1127
(B) GOEO may not provide to a person that requests tax information in
1128
accordance with Subsection (4)(n)(v)(A) any tax information other than the tax
1129
information GOEO provides in accordance with Subsection (4)(n)(iv).
1130
(o) Notwithstanding Subsection (2), the commission may provide to the governing board
1131
of the agreement or a taxing official of another state, the District of Columbia, the
1132
United States, or a territory of the United States:
1133
(i) the following relating to an agreement sales and use tax:
1134
(A) information contained in a return filed with the commission;
1135
(B) information contained in a report filed with the commission;
1136
(C) a schedule related to Subsection (4)(o)(i)(A) or (B); or
1137
(D) a document filed with the commission; or
1138
(ii) a report of an audit or investigation made with respect to an agreement sales and
1139
use tax.
1140
(p) Notwithstanding Subsection (2), the commission may provide information
1141
concerning a taxpayer's state income tax return or state income tax withholding
1142
information to the Driver License Division if the Driver License Division:
1143
(i) requests the information; and
1144
(ii) provides the commission with a signed release form from the taxpayer allowing
1145
the Driver License Division access to the information.
1146
(q) Notwithstanding Subsection (2), the commission shall provide to the Utah
1147
Communications Authority, or a division of the Utah Communications Authority, the
1148
information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
1149
63H-7a-502.
- 34 - Enrolled Copy S.B. 336
1150
(r) Notwithstanding Subsection (2), the commission shall provide to the Utah
1151
Educational Savings Plan information related to a resident or nonresident individual's
1152
contribution to a Utah Educational Savings Plan account as designated on the
1153
resident or nonresident's individual income tax return as provided under Section
1154
59-10-1313.
1155
(s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under
1156
Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility
1157
worker with the Department of Health and Human Services or its designee with the
1158
adjusted gross income of an individual if:
1159
(i) an eligibility worker with the Department of Health and Human Services or its
1160
designee requests the information from the commission; and
1161
(ii) the eligibility worker has complied with the identity verification and consent
1162
provisions of Sections 26B-3-106 and 26B-3-903.
1163
(t) Notwithstanding Subsection (2), the commission may provide to a county, as
1164
determined by the commission, information declared on an individual income tax
1165
return in accordance with Section 59-10-103.1 that relates to eligibility to claim a
1166
residential exemption authorized under Section 59-2-103.
1167
(u) Notwithstanding Subsection (2), the commission shall provide a report regarding any
1168
access line provider that is over 90 days delinquent in payment to the commission of
1169
amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid
1170
Wireless Telecommunications Service Charges, to the board of the Utah
1171
Communications Authority created in Section 63H-7a-201.
1172
(v) Notwithstanding Subsection (2), the commission shall provide the Department of
1173
Environmental Quality a report on the amount of tax paid by a radioactive waste
1174
facility for the previous calendar year under Section 59-24-103.5.
1175
(w) Notwithstanding Subsection (2), the commission may, upon request, provide to the
1176
Department of Workforce Services any information received under Chapter 10, Part
1177
4, Withholding of Tax, that is relevant to the duties of the Department of Workforce
1178
Services.
1179
(x) Notwithstanding Subsection (2), the commission may provide the Public Service
1180
Commission or the Division of Public Utilities information related to a seller that
1181
collects and remits to the commission a charge described in Subsection 69-2-405(2),
1182
including the seller's identity and the number of charges described in Subsection
1183
69-2-405(2) that the seller collects.
- 35 - S.B. 336 Enrolled Copy
1184
(y)(i) Notwithstanding Subsection (2), the commission shall provide to each
1185
qualifying jurisdiction the collection data necessary to verify the revenue collected
1186
by the commission for a distributed tax, fee, or charge collected within the
1187
qualifying jurisdiction.
1188
(ii) In addition to the information provided under Subsection (4)(y)(i), the
1189
commission shall provide a qualifying jurisdiction with copies of returns and other
1190
information relating to a distributed tax, fee, or charge collected within the
1191
qualifying jurisdiction.
1192
(iii)(A) To obtain the information described in Subsection (4)(y)(ii), the chief
1193
executive officer or the chief executive officer's designee of the qualifying
1194
jurisdiction shall submit a written request to the commission that states the
1195
specific information sought and how the qualifying jurisdiction intends to use
1196
the information.
1197
(B) The information described in Subsection (4)(y)(ii) is available only in official
1198
matters of the qualifying jurisdiction.
1199
(iv) Information that a qualifying jurisdiction receives in response to a request under
1200
this subsection is:
1201
(A) classified as a private record under Title 63G, Chapter 2, Government Records
1202
Access and Management Act; and
1203
(B) subject to the confidentiality requirements of this section.
1204
(z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic
1205
Beverage Services Commission, upon request, with taxpayer status information
1206
related to state tax obligations necessary to comply with the requirements described
1207
in Section 32B-1-203.
1208
(aa) Notwithstanding Subsection (2), the commission shall inform the Department of
1209
Workforce Services, as soon as practicable, whether an individual claimed and is
1210
entitled to claim a federal earned income tax credit for the year requested by the
1211
Department of Workforce Services if:
1212
(i) the Department of Workforce Services requests this information; and
1213
(ii) the commission has received the information release described in Section
1214
35A-9-604.
1215
(bb)(i) As used in this Subsection (4)(bb), "unclaimed property administrator" means
1216
the administrator or the administrator's agent, as those terms are defined in Section
1217
67-4a-102.
- 36 - Enrolled Copy S.B. 336
1218
(ii)(A) Notwithstanding Subsection (2), upon request from the unclaimed property
1219
administrator and to the extent allowed under federal law, the commission shall
1220
provide the unclaimed property administrator the name, address, telephone
1221
number, county of residence, and social security number or federal employer
1222
identification number on any return filed under Chapter 7, Corporate Franchise
1223
and Income Taxes, or Chapter 10, Individual Income Tax Act.
1224
(B) The unclaimed property administrator may use the information described in
1225
Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property
1226
to the property's owner in accordance with Title 67, Chapter 4a, Revised
1227
Uniform Unclaimed Property Act.
1228
(iii) The unclaimed property administrator is subject to the confidentiality provisions
1229
of this section with respect to any information the unclaimed property
1230
administrator receives under this Subsection (4)(bb).
1231
(cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a
1232
taxpayer's state individual income tax information to a program manager of the Utah
1233
Fits All Scholarship Program under Section 53F-6-402 if:
1234
(i) the taxpayer consents in writing to the disclosure;
1235
(ii) the taxpayer's written consent includes the taxpayer's name, social security
1236
number, and any other information the commission requests that is necessary to
1237
verify the identity of the taxpayer; and
1238
(iii) the program manager provides the taxpayer's written consent to the commission.
1239
(dd) Notwithstanding Subsection (2), the commission may provide to the Division of
1240
Finance within the Department of Government Operations any information necessary
1241
to facilitate a payment from the commission to a taxpayer, including:
1242
(i) the name of the taxpayer entitled to the payment or any other person legally
1243
authorized to receive the payment;
1244
(ii) the taxpayer identification number of the taxpayer entitled to the payment;
1245
(iii) the payment identification number and amount of the payment;
1246
(iv) the tax year to which the payment applies and date on which the payment is due;
1247
(v) a mailing address to which the payment may be directed; and
1248
(vi) information regarding an account at a depository institution to which the
1249
payment may be directed, including the name of the depository institution, the
1250
type of account, the account number, and the routing number for the account.
1251
(ee) Notwithstanding Subsection (2), the commission shall provide the total amount of
- 37 - S.B. 336 Enrolled Copy
1252
revenues collected by the commission under Subsection 59-5-202(5):
1253
(i) at the request of a committee of the Legislature, the Office of the Legislative
1254
Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee
1255
or office for the time period specified by the committee or office; and
1256
(ii) to the Division of Finance for purposes of the Division of Finance administering
1257
Subsection 59-5-202(5).
1258
(ff) Notwithstanding Subsection (2), the commission may provide the Department of
1259
Agriculture and Food with information from a return filed in accordance with
1260
Chapter 31, Cannabinoid Licensing and Tax Act.
1261
(5)(a) Each report and return shall be preserved for at least three years.
1262
(b) After the three-year period provided in Subsection (5)(a) the commission may
1263
destroy a report or return.
1264
(6)(a) Any individual who violates this section is guilty of a class A misdemeanor.
1265
(b) If the individual described in Subsection (6)(a) is an officer or employee of the state,
1266
the individual shall be dismissed from office and be disqualified from holding public
1267
office in this state for a period of five years thereafter.
1268
(c) Notwithstanding Subsection (6)(a) or (b), GOEO, when requesting information in
1269
accordance with Subsection (4)(n)(iii), or an individual who requests information in
1270
accordance with Subsection (4)(n)(v):
1271
(i) is not guilty of a class A misdemeanor; and
1272
(ii) is not subject to:
1273
(A) dismissal from office in accordance with Subsection (6)(b); or
1274
(B) disqualification from holding public office in accordance with Subsection
1275
(6)(b).
1276
(d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the
1277
Office of the Legislative Auditor General in accordance with Title 36, Chapter 12,
1278
Legislative Organization, an individual described in Subsection (2):
1279
(i) is not guilty of a class A misdemeanor; and
1280
(ii) is not subject to:
1281
(A) dismissal from office in accordance with Subsection (6)(b); or
1282
(B) disqualification from holding public office in accordance with Subsection
1283
(6)(b).
1284
(7) Except as provided in Section 59-1-404, this part does not apply to the property tax.
1285
The following section is affected by a coordination clause at the end of this bill.
- 38 - Enrolled Copy S.B. 336
1286
Section 13. Section 59-12-103 is amended to read:
1287
59-12-103 (Effective 07/01/25). Sales and use tax base -- Rates -- Effective dates
1288
-- Use of sales and use tax revenue.
1289
(1) A tax is imposed on the purchaser as provided in this part on the purchase price or sales
1290
price for amounts paid or charged for the following transactions:
1291
(a) retail sales of tangible personal property made within the state;
1292
(b) amounts paid for:
1293
(i) telecommunications service, other than mobile telecommunications service, that
1294
originates and terminates within the boundaries of this state;
1295
(ii) mobile telecommunications service that originates and terminates within the
1296
boundaries of one state only to the extent permitted by the Mobile
1297
Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
1298
(iii) an ancillary service associated with a:
1299
(A) telecommunications service described in Subsection (1)(b)(i); or
1300
(B) mobile telecommunications service described in Subsection (1)(b)(ii);
1301
(c) sales of the following for commercial use:
1302
(i) gas;
1303
(ii) electricity;
1304
(iii) heat;
1305
(iv) coal;
1306
(v) fuel oil; or
1307
(vi) other fuels;
1308
(d) sales of the following for residential use:
1309
(i) gas;
1310
(ii) electricity;
1311
(iii) heat;
1312
(iv) coal;
1313
(v) fuel oil; or
1314
(vi) other fuels;
1315
(e) sales of prepared food;
1316
(f) except as provided in Section 59-12-104, amounts paid or charged as admission or
1317
user fees for theaters, movies, operas, museums, planetariums, shows of any type or
1318
nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses,
1319
menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling
- 39 - S.B. 336 Enrolled Copy
1320
matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling
1321
lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts,
1322
ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides,
1323
river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or
1324
any other amusement, entertainment, recreation, exhibition, cultural, or athletic
1325
activity;
1326
(g) amounts paid or charged for services for repairs or renovations of tangible personal
1327
property, unless Section 59-12-104 provides for an exemption from sales and use tax
1328
for:
1329
(i) the tangible personal property; and
1330
(ii) parts used in the repairs or renovations of the tangible personal property described
1331
in Subsection (1)(g)(i), regardless of whether:
1332
(A) any parts are actually used in the repairs or renovations of that tangible
1333
personal property; or
1334
(B) the particular parts used in the repairs or renovations of that tangible personal
1335
property are exempt from a tax under this chapter;
1336
(h) except as provided in Subsection 59-12-104(7), amounts paid or charged for assisted
1337
cleaning or washing of tangible personal property;
1338
(i) amounts paid or charged for short-term rentals of tourist home, hotel, motel, or trailer
1339
court accommodations and services;
1340
(j) amounts paid or charged for laundry or dry cleaning services;
1341
(k) amounts paid or charged for leases or rentals of tangible personal property if within
1342
this state the tangible personal property is:
1343
(i) stored;
1344
(ii) used; or
1345
(iii) otherwise consumed;
1346
(l) amounts paid or charged for tangible personal property if within this state the tangible
1347
personal property is:
1348
(i) stored;
1349
(ii) used; or
1350
(iii) consumed;
1351
(m) amounts paid or charged for a sale:
1352
(i)(A) of a product transferred electronically; or
1353
(B) of a repair or renovation of a product transferred electronically; and
- 40 - Enrolled Copy S.B. 336
1354
(ii) regardless of whether the sale provides:
1355
(A) a right of permanent use of the product; or
1356
(B) a right to use the product that is less than a permanent use, including a right:
1357
(I) for a definite or specified length of time; and
1358
(II) that terminates upon the occurrence of a condition; and
1359
(n) sales of leased tangible personal property from the lessor to the lessee made in the
1360
state.
1361
(2)(a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax are
1362
imposed on a transaction described in Subsection (1) equal to the sum of:
1363
(i) a state tax imposed on the transaction at a tax rate equal to the sum of:
1364
(A) 4.70% plus the rate specified in Subsection (11)(a); and
1365
(B)(I) the tax rate the state imposes in accordance with Part 18, Additional
1366
State Sales and Use Tax Act, if the location of the transaction as determined
1367
under Sections 59-12-211 through 59-12-215 is in a county in which the
1368
state imposes the tax under Part 18, Additional State Sales and Use Tax Act;
1369
and
1370
(II) the tax rate the state imposes in accordance with Part 20, Supplemental
1371
State Sales and Use Tax Act, if the location of the transaction as determined
1372
under Sections 59-12-211 through 59-12-215 is in a city, town, or the
1373
unincorporated area of a county in which the state imposes the tax under
1374
Part 20, Supplemental State Sales and Use Tax Act; and
1375
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
1376
transaction under this chapter other than this part.
1377
(b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a state
1378
tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal
1379
to the sum of:
1380
(i) a state tax imposed on the transaction at a tax rate of 2%; and
1381
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
1382
transaction under this chapter other than this part.
1383
(c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are imposed
1384
on amounts paid or charged for food and food ingredients equal to the sum of:
1385
(i) a state tax imposed on the amounts paid or charged for food and food ingredients
1386
at a tax rate of 1.75%; and
1387
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
- 41 - S.B. 336 Enrolled Copy
1388
amounts paid or charged for food and food ingredients under this chapter other
1389
than this part.
1390
(d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts paid
1391
or charged for fuel to a common carrier that is a railroad for use in a locomotive
1392
engine at a rate of 4.85%.
1393
(e)(i)(A) If a shared vehicle owner certifies to the commission, on a form
1394
prescribed by the commission, that the shared vehicle is an individual-owned
1395
shared vehicle, a tax imposed under Subsection (2)(a)(i)(A) does not apply to
1396
car sharing, a car-sharing program, a shared vehicle driver, or a shared vehicle
1397
owner.
1398
(B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is
1399
required once during the time that the shared vehicle owner owns the shared
1400
vehicle.
1401
(C) The commission shall verify that a shared vehicle is an individual-owned
1402
shared vehicle by verifying that the applicable Utah taxes imposed under this
1403
chapter were paid on the purchase of the shared vehicle.
1404
(D) The exception under Subsection (2)(e)(i)(A) applies to a certified
1405
individual-owned shared vehicle shared through a car-sharing program even if
1406
non-certified shared vehicles are also available to be shared through the same
1407
car-sharing program.
1408
(ii) A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing.
1409
(iii)(A) A car-sharing program may rely in good faith on a shared vehicle owner's
1410
representation that the shared vehicle is an individual-owned shared vehicle
1411
certified with the commission as described in Subsection (2)(e)(i).
1412
(B) If a car-sharing program relies in good faith on a shared vehicle owner's
1413
representation that the shared vehicle is an individual-owned shared vehicle
1414
certified with the commission as described in Subsection (2)(e)(i), the
1415
car-sharing program is not liable for any tax, penalty, fee, or other sanction
1416
imposed on the shared vehicle owner.
1417
(iv) If all shared vehicles shared through a car-sharing program are certified as
1418
described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has
1419
no obligation to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax
1420
period.
1421
(v) A car-sharing program is not required to list or otherwise identify an
- 42 - Enrolled Copy S.B. 336
1422
individual-owned shared vehicle on a return or an attachment to a return.
1423
(vi) A car-sharing program shall:
1424
(A) retain tax information for each car-sharing program transaction; and
1425
(B) provide the information described in Subsection (2)(e)(vi)(A) to the
1426
commission at the commission's request.
1427
(f)(i) For a bundled transaction that is attributable to food and food ingredients and
1428
tangible personal property other than food and food ingredients, a state tax and a
1429
local tax is imposed on the entire bundled transaction equal to the sum of:
1430
(A) a state tax imposed on the entire bundled transaction equal to the sum of:
1431
(I) the tax rate described in Subsection (2)(a)(i)(A); and
1432
(II)(Aa) the tax rate the state imposes in accordance with Part 18,
1433
Additional State Sales and Use Tax Act, if the location of the transaction
1434
as determined under Sections 59-12-211 through 59-12-215 is in a
1435
county in which the state imposes the tax under Part 18, Additional State
1436
Sales and Use Tax Act; and
1437
(Bb) the tax rate the state imposes in accordance with Part 20, Supplemental
1438
State Sales and Use Tax Act, if the location of the transaction as
1439
determined under Sections 59-12-211 through 59-12-215 is in a city,
1440
town, or the unincorporated area of a county in which the state imposes
1441
the tax under Part 20, Supplemental State Sales and Use Tax Act; and
1442
(B) a local tax imposed on the entire bundled transaction at the sum of the tax
1443
rates described in Subsection (2)(a)(ii).
1444
(ii) If an optional computer software maintenance contract is a bundled transaction
1445
that consists of taxable and nontaxable products that are not separately itemized
1446
on an invoice or similar billing document, the purchase of the optional computer
1447
software maintenance contract is 40% taxable under this chapter and 60%
1448
nontaxable under this chapter.
1449
(iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled
1450
transaction described in Subsection (2)(f)(i) or (ii):
1451
(A) if the sales price of the bundled transaction is attributable to tangible personal
1452
property, a product, or a service that is subject to taxation under this chapter
1453
and tangible personal property, a product, or service that is not subject to
1454
taxation under this chapter, the entire bundled transaction is subject to taxation
1455
under this chapter unless:
- 43 - S.B. 336 Enrolled Copy
1456
(I) the seller is able to identify by reasonable and verifiable standards the
1457
tangible personal property, product, or service that is not subject to taxation
1458
under this chapter from the books and records the seller keeps in the seller's
1459
regular course of business; or
1460
(II) state or federal law provides otherwise; or
1461
(B) if the sales price of a bundled transaction is attributable to two or more items
1462
of tangible personal property, products, or services that are subject to taxation
1463
under this chapter at different rates, the entire bundled transaction is subject to
1464
taxation under this chapter at the higher tax rate unless:
1465
(I) the seller is able to identify by reasonable and verifiable standards the
1466
tangible personal property, product, or service that is subject to taxation
1467
under this chapter at the lower tax rate from the books and records the seller
1468
keeps in the seller's regular course of business; or
1469
(II) state or federal law provides otherwise.
1470
(iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the
1471
seller's regular course of business includes books and records the seller keeps in
1472
the regular course of business for nontax purposes.
1473
(g)(i) Except as otherwise provided in this chapter and subject to Subsections
1474
(2)(g)(ii) and (iii), if a transaction consists of the sale, lease, or rental of tangible
1475
personal property, a product, or a service that is subject to taxation under this
1476
chapter, and the sale, lease, or rental of tangible personal property, other property,
1477
a product, or a service that is not subject to taxation under this chapter, the entire
1478
transaction is subject to taxation under this chapter unless the seller, at the time of
1479
the transaction:
1480
(A) separately states the portion of the transaction that is not subject to taxation
1481
under this chapter on an invoice, bill of sale, or similar document provided to
1482
the purchaser; or
1483
(B) is able to identify by reasonable and verifiable standards, from the books and
1484
records the seller keeps in the seller's regular course of business, the portion of
1485
the transaction that is not subject to taxation under this chapter.
1486
(ii) A purchaser and a seller may correct the taxability of a transaction if:
1487
(A) after the transaction occurs, the purchaser and the seller discover that the
1488
portion of the transaction that is not subject to taxation under this chapter was
1489
not separately stated on an invoice, bill of sale, or similar document provided
- 44 - Enrolled Copy S.B. 336
1490
to the purchaser because of an error or ignorance of the law; and
1491
(B) the seller is able to identify by reasonable and verifiable standards, from the
1492
books and records the seller keeps in the seller's regular course of business, the
1493
portion of the transaction that is not subject to taxation under this chapter.
1494
(iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller
1495
keeps in the seller's regular course of business includes books and records the
1496
seller keeps in the regular course of business for nontax purposes.
1497
(h)(i) If the sales price of a transaction is attributable to two or more items of tangible
1498
personal property, products, or services that are subject to taxation under this
1499
chapter at different rates, the entire purchase is subject to taxation under this
1500
chapter at the higher tax rate unless the seller, at the time of the transaction:
1501
(A) separately states the items subject to taxation under this chapter at each of the
1502
different rates on an invoice, bill of sale, or similar document provided to the
1503
purchaser; or
1504
(B) is able to identify by reasonable and verifiable standards the tangible personal
1505
property, product, or service that is subject to taxation under this chapter at the
1506
lower tax rate from the books and records the seller keeps in the seller's regular
1507
course of business.
1508
(ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the
1509
seller's regular course of business includes books and records the seller keeps in
1510
the regular course of business for nontax purposes.
1511
(i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax rate
1512
imposed under the following shall take effect on the first day of a calendar quarter:
1513
(i) Subsection (2)(a)(i)(A);
1514
(ii) Subsection (2)(b)(i);
1515
(iii) Subsection (2)(c)(i); or
1516
(iv) Subsection (2)(f)(i)(A)(I).
1517
(j)(i) A tax rate increase takes effect on the first day of the first billing period that
1518
begins on or after the effective date of the tax rate increase if the billing period for
1519
the transaction begins before the effective date of a tax rate increase imposed
1520
under:
1521
(A) Subsection (2)(a)(i)(A);
1522
(B) Subsection (2)(b)(i);
1523
(C) Subsection (2)(c)(i); or
- 45 - S.B. 336 Enrolled Copy
1524
(D) Subsection (2)(f)(i)(A)(I).
1525
(ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
1526
statement for the billing period is rendered on or after the effective date of the
1527
repeal of the tax or the tax rate decrease imposed under:
1528
(A) Subsection (2)(a)(i)(A);
1529
(B) Subsection (2)(b)(i);
1530
(C) Subsection (2)(c)(i); or
1531
(D) Subsection (2)(f)(i)(A)(I).
1532
(k)(i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale
1533
is computed on the basis of sales and use tax rates published in the catalogue, a
1534
tax rate repeal or change in a tax rate takes effect:
1535
(A) on the first day of a calendar quarter; and
1536
(B) beginning 60 days after the effective date of the tax rate repeal or tax rate
1537
change.
1538
(ii) Subsection (2)(k)(i) applies to the tax rates described in the following:
1539
(A) Subsection (2)(a)(i)(A);
1540
(B) Subsection (2)(b)(i);
1541
(C) Subsection (2)(c)(i); or
1542
(D) Subsection (2)(f)(i)(A)(I).
1543
(iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
1544
the commission may by rule define the term "catalogue sale."
1545
(l)(i) For a location described in Subsection (2)(l)(ii), the commission shall determine
1546
the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel
1547
based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other
1548
fuel at the location.
1549
(ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
1550
or other fuel is furnished through a single meter for two or more of the following
1551
uses:
1552
(A) a commercial use;
1553
(B) an industrial use; or
1554
(C) a residential use.
1555
(3)(a) The following state taxes shall be deposited into the General Fund:
1556
(i) the tax imposed by Subsection (2)(a)(i)(A);
1557
(ii) the tax imposed by Subsection (2)(b)(i);
- 46 - Enrolled Copy S.B. 336
1558
(iii) the tax imposed by Subsection (2)(c)(i); and
1559
(iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
1560
(b) The following local taxes shall be distributed to a county, city, or town as provided
1561
in this chapter:
1562
(i) the tax imposed by Subsection (2)(a)(ii);
1563
(ii) the tax imposed by Subsection (2)(b)(ii);
1564
(iii) the tax imposed by Subsection (2)(c)(ii); and
1565
(iv) the tax imposed by Subsection (2)(f)(i)(B).
1566
(c) The state tax imposed by Subsection (2)(d) shall be deposited into the General Fund.
1567
(4)(a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
1568
2003, the lesser of the following amounts shall be expended as provided in
1569
Subsections (4)(b) through (g):
1570
(i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
1571
(A) by a 1/16% tax rate on the transactions described in Subsection (1); and
1572
(B) for the fiscal year; or
1573
(ii) $17,500,000.
1574
(b)(i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
1575
described in Subsection (4)(a) shall be transferred each year as designated sales
1576
and use tax revenue to the Division of Wildlife Resources to:
1577
(A) implement the measures described in Subsections 23A-3-214(3)(a) through (d)
1578
to protect sensitive plant and animal species; or
1579
(B) award grants, up to the amount authorized by the Legislature in an
1580
appropriations act, to political subdivisions of the state to implement the
1581
measures described in Subsections 23A-3-214(3)(a) through (d) to protect
1582
sensitive plant and animal species.
1583
(ii) Money transferred to the Division of Wildlife Resources under Subsection
1584
(4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or
1585
any other person to list or attempt to have listed a species as threatened or
1586
endangered under the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et
1587
seq.
1588
(iii) At the end of each fiscal year:
1589
(A) 50% of any unexpended designated sales and use tax revenue shall lapse to
1590
the Water Resources Conservation and Development Fund created in Section
1591
73-10-24;
- 47 - S.B. 336 Enrolled Copy
1592
(B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
1593
Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
1594
(C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
1595
Drinking Water Loan Program Subaccount created in Section 73-10c-5.
1596
(c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
1597
Subsection (4)(a) shall be deposited each year in the Agriculture Resource
1598
Development Fund created in Section 4-18-106.
1599
(d)(i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount
1600
described in Subsection (4)(a) shall be transferred each year as designated sales
1601
and use tax revenue to the Division of Water Rights to cover the costs incurred in
1602
hiring legal and technical staff for the adjudication of water rights.
1603
(ii) At the end of each fiscal year:
1604
(A) 50% of any unexpended designated sales and use tax revenue shall lapse to
1605
the Water Resources Conservation and Development Fund created in Section
1606
73-10-24;
1607
(B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
1608
Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
1609
(C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
1610
Drinking Water Loan Program Subaccount created in Section 73-10c-5.
1611
(e)(i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount
1612
described in Subsection (4)(a) shall be deposited into the Water Resources
1613
Conservation and Development Fund created in Section 73-10-24 for use by the
1614
Division of Water Resources.
1615
(ii) In addition to the uses allowed of the Water Resources Conservation and
1616
Development Fund under Section 73-10-24, the Water Resources Conservation
1617
and Development Fund may also be used to:
1618
(A) conduct hydrologic and geotechnical investigations by the Division of Water
1619
Resources in a cooperative effort with other state, federal, or local entities, for
1620
the purpose of quantifying surface and ground water resources and describing
1621
the hydrologic systems of an area in sufficient detail so as to enable local and
1622
state resource managers to plan for and accommodate growth in water use
1623
without jeopardizing the resource;
1624
(B) fund state required dam safety improvements; and
1625
(C) protect the state's interest in interstate water compact allocations, including the
- 48 - Enrolled Copy S.B. 336
1626
hiring of technical and legal staff.
1627
(f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described in
1628
Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program
1629
Subaccount created in Section 73-10c-5 for use by the Water Quality Board to fund
1630
wastewater projects.
1631
(g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
1632
in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program
1633
Subaccount created in Section 73-10c-5 for use by the Division of Drinking Water to:
1634
(i) provide for the installation and repair of collection, treatment, storage, and
1635
distribution facilities for any public water system, as defined in Section 19-4-102;
1636
(ii) develop underground sources of water, including springs and wells; and
1637
(iii) develop surface water sources.
1638
(5)(a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
1639
2006, the difference between the following amounts shall be expended as provided in
1640
this Subsection (5), if that difference is greater than $1:
1641
(i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for
1642
the fiscal year by a 1/16% tax rate on the transactions described in Subsection (1);
1643
and
1644
(ii) $17,500,000.
1645
(b)(i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
1646
(A) transferred each fiscal year to the Department of Natural Resources as
1647
designated sales and use tax revenue; and
1648
(B) expended by the Department of Natural Resources for watershed rehabilitation
1649
or restoration.
1650
(ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
1651
tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources
1652
Conservation and Development Fund created in Section 73-10-24.
1653
(c)(i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
1654
remaining difference described in Subsection (5)(a) shall be:
1655
(A) transferred each fiscal year to the Division of Water Resources as designated
1656
sales and use tax revenue; and
1657
(B) expended by the Division of Water Resources for cloud-seeding projects
1658
authorized by Title 73, Chapter 15, Modification of Weather.
1659
(ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
- 49 - S.B. 336 Enrolled Copy
1660
tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources
1661
Conservation and Development Fund created in Section 73-10-24.
1662
(d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
1663
remaining difference described in Subsection (5)(a) shall be deposited into the Water
1664
Resources Conservation and Development Fund created in Section 73-10-24 for use
1665
by the Division of Water Resources for:
1666
(i) preconstruction costs:
1667
(A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73,
1668
Chapter 26, Bear River Development Act; and
1669
(B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
1670
authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
1671
(ii) the cost of employing a civil engineer to oversee any project authorized by Title
1672
73, Chapter 26, Bear River Development Act;
1673
(iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline
1674
project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development
1675
Act; and
1676
(iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
1677
Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i)
1678
through (iii).
1679
(e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
1680
remaining difference described in Subsection (5)(a) shall be deposited each year into
1681
the Water Rights Restricted Account created by Section 73-2-1.6.
1682
(6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a), each
1683
fiscal year, the commission shall deposit into the Water Infrastructure Restricted
1684
Account created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax
1685
rate on the transactions described in Subsection (1) for the fiscal year.
1686
(7)(a) Notwithstanding Subsection (3)(a) and subject to Subsections (7)(b), (c), and (d),
1687
for a fiscal year beginning on or after July 1, 2023, the commission shall deposit into
1688
the Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of
1689
the taxes listed under Subsection (3)(a) equal to 17% of the revenue collected from
1690
the following sales and use taxes:
1691
(i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1692
(ii) the tax imposed by Subsection (2)(b)(i);
1693
(iii) the tax imposed by Subsection (2)(c)(i); and
- 50 - Enrolled Copy S.B. 336
1694
(iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
1695
(b)(i) For a fiscal year beginning on or after July 1, 2024, the commission shall
1696
annually reduce the deposit under Subsection (7)(a) into the Transportation
1697
Investment Fund of 2005 by an amount equal to .44% of the revenue collected
1698
from the following sales and use taxes:
1699
(A) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1700
(B) the tax imposed by Subsection (2)(b)(i);
1701
(C) the tax imposed by Subsection (2)(c)(i); and
1702
(D) the tax imposed by Subsection (2)(f)(i)(A)(I).
1703
(ii) The commission shall annually deposit the amount described in Subsection
1704
(7)(b)(i) into the Cottonwood Canyons Transportation Investment Fund created in
1705
Section 72-2-124.
1706
(c)(i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1,
1707
2023, the commission shall annually reduce the deposit into the Transportation
1708
Investment Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is
1709
equal to 5% of:
1710
(A) the amount of revenue generated in the current fiscal year by the portion of
1711
taxes listed under Subsection (3)(a) that equals 20.68% of the revenue
1712
collected from taxes described in Subsections (7)(a)(i) through (iv);
1713
(B) the amount of revenue generated in the current fiscal year by registration fees
1714
designated under Section 41-1a-1201 to be deposited into the Transportation
1715
Investment Fund of 2005; and
1716
(C) revenue transferred by the Division of Finance to the Transportation
1717
Investment Fund of 2005 in accordance with Section 72-2-106 in the current
1718
fiscal year.
1719
(ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a
1720
given fiscal year.
1721
(iii) The commission shall annually deposit the amount described in Subsection
1722
(7)(c)(i) into the Active Transportation Investment Fund created in Subsection
1723
72-2-124(11).
1724
(d)(i) For a fiscal year beginning on or after July 1, 2024, the commission shall
1725
annually reduce the deposit into the Transportation Investment Fund of 2005
1726
under this Subsection (7) by an amount that is equal to 1% of the revenue
1727
collected from the following sales and use taxes:
- 51 - S.B. 336 Enrolled Copy
1728
(A) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1729
(B) the tax imposed by Subsection (2)(b)(i);
1730
(C) the tax imposed by Subsection (2)(c)(i); and
1731
(D) the tax imposed by Subsection (2)(f)(i)(A)(I).
1732
(ii) The commission shall annually deposit the amount described in Subsection
1733
(7)(d)(i) into the Commuter Rail Subaccount created in Section 72-2-124.
1734
(8)(a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
1735
Subsection (7), and subject to [Subsections] Subsection (8)(b)[ and (d)(ii)], for a fiscal
1736
year beginning on or after July 1, 2018, the commission shall annually deposit into
1737
the Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of
1738
the taxes listed under Subsection (3)(a) in an amount equal to 3.68% of the revenue
1739
collected from the following taxes:
1740
(i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1741
(ii) the tax imposed by Subsection (2)(b)(i);
1742
(iii) the tax imposed by Subsection (2)(c)(i); and
1743
(iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
1744
(b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
1745
reduce the deposit into the Transportation Investment Fund of 2005 under Subsection
1746
(8)(a) by an amount that is equal to 35% of the amount of revenue generated in the
1747
current fiscal year by the portion of the tax imposed on motor and special fuel that is
1748
sold, used, or received for sale or use in this state that exceeds 29.4 cents per gallon.
1749
(c) The commission shall annually deposit the amount described in Subsection (8)(b)
1750
into the Transit Transportation Investment Fund created in Section 72-2-124.
1751
(9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
1752
2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies
1753
Fund created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
1754
(10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the fiscal
1755
year during which the commission receives notice under Section 63N-2-510 that
1756
construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the
1757
commission shall, for two consecutive fiscal years, annually deposit $1,900,000 of the
1758
revenue generated by the taxes listed under Subsection (3)(a) into the Hotel Impact
1759
Mitigation Fund, created in Section 63N-2-512.
1760
(11)(a) The rate specified in this subsection is 0.15%.
1761
(b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning
- 52 - Enrolled Copy S.B. 336
1762
on or after July 1, 2019, annually transfer the amount of revenue collected from the
1763
rate described in Subsection (11)(a) on the transactions that are subject to the sales
1764
and use tax under Subsection (2)(a)(i)(A) into the Medicaid ACA Fund created in
1765
Section 26B-1-315.
1766
(12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
1767
2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated
1768
credit solely for use of the Search and Rescue Financial Assistance Program created in,
1769
and expended in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
1770
(13)(a) For each fiscal year beginning with fiscal year 2020-21, the commission shall
1771
annually transfer $1,813,400 of the revenue deposited into the Transportation
1772
Investment Fund of 2005 under Subsections (7) and (8) to the General Fund.
1773
(b) If the total revenue deposited into the Transportation Investment Fund of 2005 under
1774
Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the commission shall
1775
transfer the total revenue deposited into the Transportation Investment Fund of 2005
1776
under Subsections (7) and (8) during the fiscal year to the General Fund.
1777
(14) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610, beginning
1778
the first day of the calendar quarter one year after the sales and use tax boundary for a
1779
housing and transit reinvestment zone is established, the commission, at least annually,
1780
shall transfer an amount equal to 15% of the sales and use tax increment within an
1781
established sales and use tax boundary, as defined in Section 63N-3-602, into the Transit
1782
Transportation Investment Fund created in Section 72-2-124.
1783
(15)(a) Notwithstanding Subsection (3)(a), [the commission shall, for a fiscal year
1784
beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure
1785
Restricted Account, created in Section 51-9-902,] for a fiscal year beginning on or
1786
after July 1, 2025, the commission shall, in accordance with Subsection (15)(b),
1787
transfer a portion of the taxes listed under Subsection (3)(a) equal to 1% of the
1788
revenue collected from the following sales and use taxes:
1789
[(a)] (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1790
[(b)] (ii) the tax imposed by Subsection (2)(b)(i);
1791
[(c)] (iii) the tax imposed by Subsection (2)(c)(i); and
1792
[(d)] (iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
1793
(b) The commission shall transfer the portion of the taxes described in Subsection (15)(a)
1794
as follows:
1795
(i) into the Outdoor Adventure Infrastructure Restricted Account created in Section
- 53 - S.B. 336 Enrolled Copy
1796
51-9-902, an amount equal to the amount that was deposited into the Outdoor
1797
Adventure Infrastructure Restricted Account in fiscal year 2025; and
1798
(ii) for any amount exceeding the amount described in Subsection (15)(b)(i), 50%
1799
into the Outdoor Adventure Infrastructure Restricted Account and 50% to the
1800
Utah Fairpark Area Investment and Restoration District created in Section
1801
11-70-201.
1802
(16) Notwithstanding Subsection (3)(a), beginning October 1, 2024 the commission shall
1803
transfer to the Utah Fairpark Area Investment and Restoration District, created in
1804
Section 11-70-201, the revenue from the sales and use tax imposed by Subsection
1805
(2)(a)(i)(A) at a 4.7% rate, on transactions occurring within the district sales tax area, as
1806
defined in Section 11-70-101.
1807
(17)(a) As used in this Subsection (17):
1808
(i) "Additional land" means point of the mountain state land described in Subsection
1809
11-59-102(6)(b) that the point of the mountain authority acquires after the point of
1810
the mountain authority provides the commission a map under Subsection (17)(c).
1811
(ii) "Point of the mountain authority" means the Point of the Mountain State Land
1812
Authority, created in Section 11-59-201.
1813
(iii) "Point of the mountain state land" means the same as that term is defined in
1814
Section 11-59-102.
1815
(b) Notwithstanding Subsection (3)(a), the commission shall distribute to the point of the
1816
mountain authority 50% of the revenue from the sales and use tax imposed by
1817
Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring on the point of the
1818
mountain state land.
1819
(c) The distribution under Subsection (17)(b) shall begin the next calendar quarter that
1820
begins at least 90 days after the point of the mountain authority provides the
1821
commission a map that:
1822
(i) accurately describes the point of the mountain state land; and
1823
(ii) the point of the mountain authority certifies as accurate.
1824
(d) A distribution under Subsection (17)(b) with respect to additional land shall begin
1825
the next calendar quarter that begins at least 90 days after the point of the mountain
1826
authority provides the commission a map of point of the mountain state land that:
1827
(i) accurately describes the point of the mountain state land, including the additional
1828
land; and
1829
(ii) the point of the mountain authority certifies as accurate.
- 54 - Enrolled Copy S.B. 336
1830
(e)(i) Upon the payment in full of bonds secured by the sales and use tax revenue
1831
distributed to the point of the mountain authority under Subsection (17)(b), the
1832
point of the mountain authority shall immediately notify the commission in
1833
writing that the bonds are paid in full.
1834
(ii) The commission shall discontinue distributions of sales and use tax revenue under
1835
Subsection (17)(b) at the beginning of the calendar quarter that begins at least 90
1836
days after the date that the commission receives the written notice under
1837
Subsection (17)(e)(i).
1838
Section 14. Section 59-12-352 is amended to read:
1839
59-12-352 (Effective 05/07/25). Transient room tax authority for municipalities,
1840
military installation development authority, Utah Fairpark Area Investment and
1841
Restoration District, and Point of the Mountain State Land Authority -- Purposes for
1842
which revenues may be used.
1843
(1)(a) Except as provided in Subsection (5), the governing body of a municipality may
1844
impose a tax of not to exceed 1% on charges for the accommodations and services
1845
described in Subsection 59-12-103(1)(i).
1846
(b) Subject to Section 63H-1-203, the military installation development authority created
1847
in Section 63H-1-201 may impose a tax under this section for accommodations and
1848
services described in Subsection 59-12-103(1)(i) within a project area described in a
1849
project area plan adopted by the authority under Title 63H, Chapter 1, Military
1850
Installation Development Authority Act, as though the authority were a municipality.
1851
(c) Beginning October 1, 2024, the Utah Fairpark Area Investment and Restoration
1852
District, created in Section 11-70-201, may impose a tax under this section for
1853
accommodations and services described in Subsection 59-12-103(1)(i) within the
1854
district sales tax area, as defined in Section 11-70-101, to the same extent and in the
1855
same manner as a municipality may impose a tax under this section.
1856
(2) Subject to the limitations of Subsection (1), a governing body of a municipality may, by
1857
ordinance, increase or decrease the tax under this part.
1858
(3) A governing body of a municipality shall regulate the tax under this part by ordinance.
1859
(4) A municipality may use revenues generated by the tax under this part for general fund
1860
purposes.
1861
(5)(a) A municipality may not impose a tax under this section for accommodations and
1862
services described in Subsection 59-12-103(1)(i) within:
1863
(i) [ ]a project area described in a project area plan adopted by [ :]
- 55 - S.B. 336 Enrolled Copy
1864
[(i)] the military installation development authority under Title 63H, Chapter 1,
1865
Military Installation Development Authority Act; or
1866
(ii) [the Utah Fairpark Area Investment and Restoration District under Title 11,
1867
Chapter 70, Utah Fairpark Area Investment and Restoration District] the district
1868
sales tax area, as defined in Section 11-70-101.
1869
(b) Subsection (5)(a) does not apply to:
1870
(i) [ ]the military installation development authority's imposition of a tax under this
1871
section[.] ; or
1872
(ii) the imposition of a tax under this section by the Utah Fairpark Area Investment
1873
and Restoration District created in Section 11-70-201.
1874
(6)(a) As used in this Subsection (6):
1875
(i) "Authority" means the Point of the Mountain State Land Authority, created in
1876
Section 11-59-201.
1877
(ii) "Authority board" means the board referred to in Section 11-59-301.
1878
(b) The authority may, by a resolution adopted by the authority board, impose a tax of
1879
not to exceed 5% on charges for the accommodations and services described in
1880
Subsection 59-12-103(1)(i) for transactions that occur on point of the mountain state
1881
land, as defined in Section 11-59-102.
1882
(c) The authority board, by resolution, shall regulate the tax under this Subsection (6).
1883
(d) The authority shall use all revenue from a tax imposed under this Subsection (6) to
1884
provide affordable housing, consistent with the manner that a community
1885
reinvestment agency uses funds for income targeted housing under Section 17C-1-412.
1886
(e) A tax under this Subsection (6) is in addition to any other tax that may be imposed
1887
under this part.
1888
Section 15. Section 59-12-1201 is amended to read:
1889
59-12-1201 (Effective 05/07/25). Motor vehicle rental tax -- Rate -- Exemptions --
1890
Administration, collection, and enforcement of tax -- Administrative charge -- Deposits.
1891
(1) As used in this section:
1892
(a) "Fairpark district board" means the board of the fairpark district.
1893
(b) "Fairpark district" means the Utah Fairpark Area Investment and Restoration
1894
District, created in Section 11-70-201.
1895
(c) "Franchise agreement date" means the same as that term is defined in Section
1896
11-70-101.
1897
(d) "Stadium contribution" means the same as that term is defined in Section 11-70-101.
- 56 - Enrolled Copy S.B. 336
1898
(e) "Transition date" means the first day of the calendar quarter that begins at least 90
1899
days after the fairpark district board delivers to the commission the certificate
1900
described in Subsection (2)(a)(ii)(B).
1901
(2)(a)(i) Except as provided in Subsections (4) and (5), there is imposed a tax of 2.5%
1902
on all short-term rentals of motor vehicles.
1903
(ii)(A) In addition to the tax imposed under Subsection (2)(a)(i) and except as
1904
provided in Subsections (4) and (5), beginning on the transition date there is
1905
imposed a tax of 1.5% on all short-term [leases and ]rentals of motor vehicles[
1906
not exceeding 30 days].
1907
(B) After the franchise agreement date, the fairpark district board shall deliver to
1908
the commission a certificate verifying the execution of a franchise agreement,
1909
as defined in Section 11-70-101, and providing the franchise agreement date.
1910
(C) A tax under this Subsection (2)(a)(ii) is imposed only if the franchise
1911
agreement date is on or before June 30, 2032.
1912
(b) The tax imposed in this section is in addition to all other state, county, or municipal
1913
fees and taxes imposed on rentals of motor vehicles.
1914
(3)(a) Subject to Subsection (3)(b), a tax rate repeal or tax rate change for the tax
1915
imposed under Subsection (2) shall take effect on the first day of a calendar quarter.
1916
(b)(i) For a transaction subject to a tax under Subsection (2), a tax rate increase shall
1917
take effect on the first day of the first billing period:
1918
(A) that begins after the effective date of the tax rate increase; and
1919
(B) if the billing period for the transaction begins before the effective date of a tax
1920
rate increase imposed under Subsection (2).
1921
(ii) For a transaction subject to a tax under Subsection (2), the repeal of a tax or a tax
1922
rate decrease shall take effect on the first day of the last billing period:
1923
(A) that began before the effective date of the repeal of the tax or the tax rate
1924
decrease; and
1925
(B) if the billing period for the transaction begins before the effective date of the
1926
repeal of the tax or the tax rate decrease imposed under Subsection [(1)] (2).
1927
(4) A tax imposed under this section applies at the same rate to car sharing of less than 30
1928
days, except for car sharing for the purpose of temporarily replacing a person's motor
1929
vehicle that is being repaired pursuant to a repair or an insurance agreement.
1930
(5) A motor vehicle is exempt from the tax imposed under this section if:
1931
(a) the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;
- 57 - S.B. 336 Enrolled Copy
1932
(b) the motor vehicle is rented as a personal household goods moving van; or
1933
(c) the lease or rental of the motor vehicle is made for the purpose of temporarily
1934
replacing a person's motor vehicle that is being repaired pursuant to a repair
1935
agreement or an insurance agreement.
1936
(6)(a)(i) The tax authorized under this section shall be administered, collected, and
1937
enforced in accordance with:
1938
(A) the same procedures used to administer, collect, and enforce the tax under Part
1939
1, Tax Collection; and
1940
(B) Chapter 1, General Taxation Policies.
1941
(ii) Notwithstanding Subsection [(5)(a)(i)] (6)(a)(i), a tax under this part is not subject
1942
to Subsections 59-12-103(4) through (9) or Section 59-12-107.1 or 59-12-123.
1943
(b) The commission shall retain and deposit an administrative charge in accordance with
1944
Section 59-1-306 from the revenue the commission collects from a tax under this part.
1945
(c) Except as provided under Subsections (6)(b) and (d):
1946
(i) the commission shall deposit daily with the state treasurer all revenue received
1947
under this section; and
1948
(ii) the state treasurer shall credit monthly all revenue received under this section to
1949
the Marda Dillree Corridor Preservation Fund under Section 72-2-117.
1950
(d)(i) Subject to Subsection (6)(d)(iii), all revenue received by the commission under
1951
Subsection (2)(a)(ii) shall be paid to the fairpark district.
1952
(ii) Within 10 days after the fairpark district completes payment of the stadium
1953
contribution, the fairpark district board shall deliver to the commission a written
1954
statement verifying that the fairpark district has completed payment of the stadium
1955
contribution.
1956
(iii) Upon receipt of the written statement under Subsection (6)(d)(ii), the
1957
commission shall:
1958
(A) discontinue collecting revenue under Subsection (2)(a)(ii), beginning the first
1959
day of the calendar quarter that is at least 90 days after the commission's
1960
receipt of the written statement;
1961
(B) discontinue distributing revenue under Subsection (2)(a)(ii) to the fairpark
1962
district, beginning the first day of the calendar quarter that is at least 90 days
1963
after the commission's receipt of the written statement; and
1964
(C) notify the Executive Appropriations Committee of the Legislature that the
1965
commission is discontinuing collecting and distributing revenue under
- 58 - Enrolled Copy S.B. 336
1966
Subsection (2)(a)(ii).
1967
Section 16. Effective Date.
1968
(1) Except as provided in Subsection (2), this bill takes effect May 7, 2025.
1969
(2) The actions affecting the following sections take effect on July 1, 2025:
1970
(a) Section 51-9-902 (Effective 07/01/25); and
1971
(b) Section 59-12-103 (Effective 07/01/25).
1972
Section 17. Coordinating S.B. 336 with S.B. 27.
1973
If S.B. 336, Utah Fairpark Area Investment and Restoration District Modifications, and
1974
S.B. 27, Motor Vehicle Division Amendments, both pass and become law, the Legislature
1975
intends that, on July 1, 2026, Subsection 59-12-103(4)(h) enacted in S.B. 27 be amended to
1976
read:
1977
"(h) The commission shall deposit 1% of the revenue described in Subsection (4)(a) into the
1978
Outdoor Adventure Infrastructure Restricted Account created in Section 51-9-902 as follows:
1979
(i) into the Outdoor Adventure Infrastructure Restricted Account created in Section
1980
51-9-902, an amount equal to the amount that was deposited into the Outdoor Adventure
1981
Infrastructure Restricted Account in fiscal year 2025; and
1982
(ii) for any amount exceeding the amount described in Subsection (4)(h)(i), 50% into the
1983
Outdoor Adventure Infrastructure Restricted Account and 50% to the Utah Fairpark Area
1984
Investment and Restoration District created in Section 11-70-201.".
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