MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Monday, March 3, 2025 • 4:00 p.m. • 445 State Capitol


Members Present:
Rep. Steve Eliason, Chair
Rep. Joseph Elison, Vice Chair
Rep. Stewart E. Barlow
Rep. Kay J. Christofferson
Rep. Jennifer Dailey-Provost
Rep. Jill Koford
Rep. Jason B. Kyle
Rep. Hoang Nguyen
Rep. Clinton D. Okerlund
Rep. Lisa Shepherd
Rep. Mark A. Strong

Staff Present:
Chris Stitt, Policy Analyst
Reese Boardman, Committee Secretary

Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.

Chair Elison called the meeting to order at 4:13 p.m.
MOTION:Rep. Kyle moved to approve the February 28, 2025 minutes.The motion passed with a vote of 7-0-4.
Yeas - 7Nays- 0Abs- 4
Rep. J. Dailey-Provost
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
Rep. K. Christofferson
Rep. S. Eliason
Rep. C. Okerlund
1.1st Sub. S.B. 67 Local Option Sales Tax Amendments (Owens, D.R.)
Sen. Owens along with Joe Decker, Fire Chief, Hurricane Valley Fire, presented the bill.
Karson Eilers, Policy Director, Utah League of Cities and Towns, spoke in favor of the bill.
Christa Hinton, City Council Santa Clara, spoke in favor of the bill.
Ben Armstrong, President-Elect, REMSDAY, spoke in favor of the bill.
Bill Hoster, resident, spoke in favor of the bill.
MOTION:Rep. Shepherd moved to amend 1st Substitute S.B. 67 with Amendment #1.The motion passed with a vote of 11-0-0.
Amendment 1

1 .        Line 1986 :  Line 1986
198619871988

Yeas - 11Nays- 0Abs- 0
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
MOTION:Rep. Shepherd moved to pass 1st Substitute S.B. 67 out favorably.The motion passed with a vote of 11-0-0.
Yeas - 11Nays- 0Abs- 0
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. Eliason assumed the chair.
2.1st Sub. S.B. 295 Property Tax Modifications (McCay, D.)
Sen. McCay presented the bill.
Stephanie Poll, County Assessor, Summit County, spoke in favor of the bill.
MOTION:Rep. Strong moved to replace 1st Substitute S.B. 295 with 2nd Substitute S.B. 295.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Elison
MOTION:Rep. Strong moved to pass 2nd Substitute S.B. 295 out favorably.The motion passed with a vote of 10-0-1.
Yeas - 10Nays- 0Abs- 1
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. J. Elison
3.2nd Sub. S.B. 91 Restaurant Tax Revisions (Fillmore, L.)
SB0091 Presentation
SB0091 Handout
Sen. Filmore presented the bill.
Rebecca Rockwell, Commissioner, Utah State Tax Commission, spoke to the bill.
Brandy Grace, CEO, Utah Association of Counties, spoke in favor of the bill.
Dave Davis, President, Utah Food Industry Association, spoke in opposition to the bill.
Gary Thorup, Utah Petroleum Marketers and Retail Association, spoke in opposition to the bill.
Billy Hesterman, President, Utah Taxpayers Association, spoke in favor of the bill.
Melva Sine, President, Utah Restaurant Association, spoke in favor of the bill.
MOTION:Rep. Christofferson moved to pass 2nd Substitute S.B. 91 out favorably.The motion passed with a vote of 10-1-0.
Yeas - 10Nays- 1Abs- 0
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Rep. S. Barlow
MOTION:Rep. Strong moved to adjourn.The motion passed with a vote of 11-0-0.
Yeas - 11Nays- 0Abs- 0
Rep. S. Barlow
Rep. K. Christofferson
Rep. J. Dailey-Provost
Rep. S. Eliason
Rep. J. Elison
Rep. J. Koford
Rep. J. Kyle
Rep. H. Nguyen
Rep. C. Okerlund
Rep. L. Shepherd
Rep. M. Strong
Chair Eliason adjourned the meeting at 5:26 p.m.