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7 LONG TITLE
8 General Description:
9 This bill provides for the creation of a restricted account to fund outdoor recreation
10 infrastructure.
11 Highlighted Provisions:
12 This bill:
13 ▸ defines terms;
14 ▸ creates the Outdoor Adventure Infrastructure Restricted Account;
15 ▸ diverts certain sales and use tax revenue into the account; and
16 ▸ makes technical changes.
17 Money Appropriated in this Bill:
18 This bill appropriates for fiscal year 2023:
19 ▸ To Department of Natural Resources - Division of State Parks - Capital, as a
20 one-time appropriation:
21 • From General Fund Restricted - Outdoor Adventure Infrastructure Restricted
22 Account, $15,000,000;
23 ▸ To Department of Natural Resources - Division of Recreation - Capital, as a
24 one-time appropriation:
25 • From General Fund Restricted - Outdoor Adventure Infrastructure Restricted
26 Account, $5,000,000; and
27 ▸ To Department of Transportation - Transportation Investment Fund Capacity
28 Program, as a one-time appropriation:
29 • From General Fund Restricted - Outdoor Adventure Infrastructure Restricted
30 Account, $16,200,000.
31 Other Special Clauses:
32 None
33 Utah Code Sections Affected:
34 AMENDS:
35 59-12-103, as last amended by Laws of Utah 2021, Chapters 367, 387, and 411
36 ENACTS:
37 51-9-901, Utah Code Annotated 1953
38 51-9-902, Utah Code Annotated 1953
39
40 Be it enacted by the Legislature of the state of Utah:
41 Section 1. Section 51-9-901 is enacted to read:
42
43 51-9-901. Definitions.
44 As used in this part:
45 (1) "Account" means the Outdoor Adventure Infrastructure Restricted Account created
46 in Section 51-9-902.
47 (2) "Facility" means a site, location, building, structure, or other improvement to
48 property.
49 (3) (a) "Outdoor recreation infrastructure" means a public facility or public land used
50 by the public to access outdoor recreational opportunities.
51 (b) "Outdoor recreation infrastructure" includes:
52 (i) a facility used for water sports, snow sports, backpacking, canoeing, canyoning,
53 caving, camping, climbing, hiking, hill walking, hunting, kayaking, rafting, biking, operating a
54 snowmobile or all-terrain vehicle, or any similar motorized or nonmotorized activity; and
55 (ii) a state park, golf course, sports field, playground, toboggan run, sledding hill, trail,
56 paved pedestrian or paved nonmotorized transportation facility, park, pool, waterway, road,
57 bridge, or similar facility.
58 Section 2. Section 51-9-902 is enacted to read:
59 51-9-902. Outdoor Adventure Infrastructure Restricted Account.
60 (1) There is created within the General Fund a restricted account known as the
61 "Outdoor Adventure Infrastructure Restricted Account."
62 (2) The account shall consist of:
63 (a) money deposited into the account under Subsection 59-12-103(16); and
64 (b) interest and earnings on money in the account.
65 (3) Subject to appropriation from the Legislature, money from the account shall be
66 used for:
67 (a) new construction of outdoor recreation infrastructure;
68 (b) upgrades of outdoor recreation infrastructure;
69 (c) the replacement of or structural improvements to outdoor recreation infrastructure;
70 (d) the acquisition of land, a right-of-way, or easement used in relationship to outdoor
71 recreation infrastructure; or
72 (e) providing access from state highways, as defined in Section 72-1-102, to outdoor
73 recreation infrastructure.
74 (4) If the Legislature appropriates money to the Department of Transportation from the
75 account, the Transportation Commission, created in Section 72-1-301, shall prioritize projects
76 and determine funding levels in accordance with Subsection 72-1-303(1)(a) based on
77 recommendations of the Department of Transportation.
78 Section 3. Section 59-12-103 is amended to read:
79 59-12-103. Sales and use tax base -- Rates -- Effective dates -- Use of sales and use
80 tax revenues.
81 (1) A tax is imposed on the purchaser as provided in this part on the purchase price or
82 sales price for amounts paid or charged for the following transactions:
83 (a) retail sales of tangible personal property made within the state;
84 (b) amounts paid for:
85 (i) telecommunications service, other than mobile telecommunications service, that
86 originates and terminates within the boundaries of this state;
87 (ii) mobile telecommunications service that originates and terminates within the
88 boundaries of one state only to the extent permitted by the Mobile Telecommunications
89 Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
90 (iii) an ancillary service associated with a:
91 (A) telecommunications service described in Subsection (1)(b)(i); or
92 (B) mobile telecommunications service described in Subsection (1)(b)(ii);
93 (c) sales of the following for commercial use:
94 (i) gas;
95 (ii) electricity;
96 (iii) heat;
97 (iv) coal;
98 (v) fuel oil; or
99 (vi) other fuels;
100 (d) sales of the following for residential use:
101 (i) gas;
102 (ii) electricity;
103 (iii) heat;
104 (iv) coal;
105 (v) fuel oil; or
106 (vi) other fuels;
107 (e) sales of prepared food;
108 (f) except as provided in Section 59-12-104, amounts paid or charged as admission or
109 user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
110 exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
111 fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
112 television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
113 driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
114 tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
115 horseback rides, sports activities, or any other amusement, entertainment, recreation,
116 exhibition, cultural, or athletic activity;
117 (g) amounts paid or charged for services for repairs or renovations of tangible personal
118 property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
119 (i) the tangible personal property; and
120 (ii) parts used in the repairs or renovations of the tangible personal property described
121 in Subsection (1)(g)(i), regardless of whether:
122 (A) any parts are actually used in the repairs or renovations of that tangible personal
123 property; or
124 (B) the particular parts used in the repairs or renovations of that tangible personal
125 property are exempt from a tax under this chapter;
126 (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for
127 assisted cleaning or washing of tangible personal property;
128 (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
129 accommodations and services that are regularly rented for less than 30 consecutive days;
130 (j) amounts paid or charged for laundry or dry cleaning services;
131 (k) amounts paid or charged for leases or rentals of tangible personal property if within
132 this state the tangible personal property is:
133 (i) stored;
134 (ii) used; or
135 (iii) otherwise consumed;
136 (l) amounts paid or charged for tangible personal property if within this state the
137 tangible personal property is:
138 (i) stored;
139 (ii) used; or
140 (iii) consumed; and
141 (m) amounts paid or charged for a sale:
142 (i) (A) of a product transferred electronically; or
143 (B) of a repair or renovation of a product transferred electronically; and
144 (ii) regardless of whether the sale provides:
145 (A) a right of permanent use of the product; or
146 (B) a right to use the product that is less than a permanent use, including a right:
147 (I) for a definite or specified length of time; and
148 (II) that terminates upon the occurrence of a condition.
149 (2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax
150 are imposed on a transaction described in Subsection (1) equal to the sum of:
151 (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
152 (A) 4.70% plus the rate specified in Subsection (12)(a); and
153 (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
154 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
155 through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional
156 State Sales and Use Tax Act; and
157 (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
158 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
159 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
160 imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
161 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
162 transaction under this chapter other than this part.
163 (b) Except as provided in Subsection (2)(e) or (f) and subject to Subsection (2)(k), a
164 state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to
165 the sum of:
166 (i) a state tax imposed on the transaction at a tax rate of 2%; and
167 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
168 transaction under this chapter other than this part.
169 (c) Except as provided in Subsection (2)(e) or (f), a state tax and a local tax are
170 imposed on amounts paid or charged for food and food ingredients equal to the sum of:
171 (i) a state tax imposed on the amounts paid or charged for food and food ingredients at
172 a tax rate of 1.75%; and
173 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
174 amounts paid or charged for food and food ingredients under this chapter other than this part.
175 (d) Except as provided in Subsection (2)(e) or (f), a state tax is imposed on amounts
176 paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at
177 a rate of 4.85%.
178 (e) (i) For a bundled transaction that is attributable to food and food ingredients and
179 tangible personal property other than food and food ingredients, a state tax and a local tax is
180 imposed on the entire bundled transaction equal to the sum of:
181 (A) a state tax imposed on the entire bundled transaction equal to the sum of:
182 (I) the tax rate described in Subsection (2)(a)(i)(A); and
183 (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
184 Sales and Use Tax Act, if the location of the transaction as determined under Sections
185 59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
186 Additional State Sales and Use Tax Act; and
187 (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
188 Sales and Use Tax Act, if the location of the transaction as determined under Sections
189 59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which
190 the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
191 (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
192 described in Subsection (2)(a)(ii).
193 (ii) If an optional computer software maintenance contract is a bundled transaction that
194 consists of taxable and nontaxable products that are not separately itemized on an invoice or
195 similar billing document, the purchase of the optional computer software maintenance contract
196 is 40% taxable under this chapter and 60% nontaxable under this chapter.
197 (iii) Subject to Subsection (2)(e)(iv), for a bundled transaction other than a bundled
198 transaction described in Subsection (2)(e)(i) or (ii):
199 (A) if the sales price of the bundled transaction is attributable to tangible personal
200 property, a product, or a service that is subject to taxation under this chapter and tangible
201 personal property, a product, or service that is not subject to taxation under this chapter, the
202 entire bundled transaction is subject to taxation under this chapter unless:
203 (I) the seller is able to identify by reasonable and verifiable standards the tangible
204 personal property, product, or service that is not subject to taxation under this chapter from the
205 books and records the seller keeps in the seller's regular course of business; or
206 (II) state or federal law provides otherwise; or
207 (B) if the sales price of a bundled transaction is attributable to two or more items of
208 tangible personal property, products, or services that are subject to taxation under this chapter
209 at different rates, the entire bundled transaction is subject to taxation under this chapter at the
210 higher tax rate unless:
211 (I) the seller is able to identify by reasonable and verifiable standards the tangible
212 personal property, product, or service that is subject to taxation under this chapter at the lower
213 tax rate from the books and records the seller keeps in the seller's regular course of business; or
214 (II) state or federal law provides otherwise.
215 (iv) For purposes of Subsection (2)(e)(iii), books and records that a seller keeps in the
216 seller's regular course of business includes books and records the seller keeps in the regular
217 course of business for nontax purposes.
218 (f) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(f)(ii)
219 and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
220 product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
221 of tangible personal property, other property, a product, or a service that is not subject to
222 taxation under this chapter, the entire transaction is subject to taxation under this chapter unless
223 the seller, at the time of the transaction:
224 (A) separately states the portion of the transaction that is not subject to taxation under
225 this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
226 (B) is able to identify by reasonable and verifiable standards, from the books and
227 records the seller keeps in the seller's regular course of business, the portion of the transaction
228 that is not subject to taxation under this chapter.
229 (ii) A purchaser and a seller may correct the taxability of a transaction if:
230 (A) after the transaction occurs, the purchaser and the seller discover that the portion of
231 the transaction that is not subject to taxation under this chapter was not separately stated on an
232 invoice, bill of sale, or similar document provided to the purchaser because of an error or
233 ignorance of the law; and
234 (B) the seller is able to identify by reasonable and verifiable standards, from the books
235 and records the seller keeps in the seller's regular course of business, the portion of the
236 transaction that is not subject to taxation under this chapter.
237 (iii) For purposes of Subsections (2)(f)(i) and (ii), books and records that a seller keeps
238 in the seller's regular course of business includes books and records the seller keeps in the
239 regular course of business for nontax purposes.
240 (g) (i) If the sales price of a transaction is attributable to two or more items of tangible
241 personal property, products, or services that are subject to taxation under this chapter at
242 different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
243 unless the seller, at the time of the transaction:
244 (A) separately states the items subject to taxation under this chapter at each of the
245 different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
246 (B) is able to identify by reasonable and verifiable standards the tangible personal
247 property, product, or service that is subject to taxation under this chapter at the lower tax rate
248 from the books and records the seller keeps in the seller's regular course of business.
249 (ii) For purposes of Subsection (2)(g)(i), books and records that a seller keeps in the
250 seller's regular course of business includes books and records the seller keeps in the regular
251 course of business for nontax purposes.
252 (h) Subject to Subsections (2)(i) and (j), a tax rate repeal or tax rate change for a tax
253 rate imposed under the following shall take effect on the first day of a calendar quarter:
254 (i) Subsection (2)(a)(i)(A);
255 (ii) Subsection (2)(b)(i);
256 (iii) Subsection (2)(c)(i); or
257 (iv) Subsection (2)(e)(i)(A)(I).
258 (i) (i) A tax rate increase takes effect on the first day of the first billing period that
259 begins on or after the effective date of the tax rate increase if the billing period for the
260 transaction begins before the effective date of a tax rate increase imposed under:
261 (A) Subsection (2)(a)(i)(A);
262 (B) Subsection (2)(b)(i);
263 (C) Subsection (2)(c)(i); or
264 (D) Subsection (2)(e)(i)(A)(I).
265 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
266 statement for the billing period is rendered on or after the effective date of the repeal of the tax
267 or the tax rate decrease imposed under:
268 (A) Subsection (2)(a)(i)(A);
269 (B) Subsection (2)(b)(i);
270 (C) Subsection (2)(c)(i); or
271 (D) Subsection (2)(e)(i)(A)(I).
272 (j) (i) For a tax rate described in Subsection (2)(j)(ii), if a tax due on a catalogue sale is
273 computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal or
274 change in a tax rate takes effect:
275 (A) on the first day of a calendar quarter; and
276 (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
277 (ii) Subsection (2)(j)(i) applies to the tax rates described in the following:
278 (A) Subsection (2)(a)(i)(A);
279 (B) Subsection (2)(b)(i);
280 (C) Subsection (2)(c)(i); or
281 (D) Subsection (2)(e)(i)(A)(I).
282 (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
283 the commission may by rule define the term "catalogue sale."
284 (k) (i) For a location described in Subsection (2)(k)(ii), the commission shall determine
285 the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the
286 predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
287 (ii) Subsection (2)(k)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
288 or other fuel is furnished through a single meter for two or more of the following uses:
289 (A) a commercial use;
290 (B) an industrial use; or
291 (C) a residential use.
292 (3) (a) The following state taxes shall be deposited into the General Fund:
293 (i) the tax imposed by Subsection (2)(a)(i)(A);
294 (ii) the tax imposed by Subsection (2)(b)(i);
295 (iii) the tax imposed by Subsection (2)(c)(i); and
296 (iv) the tax imposed by Subsection (2)(e)(i)(A)(I).
297 (b) The following local taxes shall be distributed to a county, city, or town as provided
298 in this chapter:
299 (i) the tax imposed by Subsection (2)(a)(ii);
300 (ii) the tax imposed by Subsection (2)(b)(ii);
301 (iii) the tax imposed by Subsection (2)(c)(ii); and
302 (iv) the tax imposed by Subsection (2)(e)(i)(B).
303 (c) The state tax imposed by Subsection (2)(d) shall be deposited into the General
304 Fund.
305 (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
306 2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
307 through (g):
308 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
309 (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
310 (B) for the fiscal year; or
311 (ii) $17,500,000.
312 (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
313 described in Subsection (4)(a) shall be transferred each year as dedicated credits to the
314 Department of Natural Resources to:
315 (A) implement the measures described in Subsections 79-2-303(3)(a) through (d) to
316 protect sensitive plant and animal species; or
317 (B) award grants, up to the amount authorized by the Legislature in an appropriations
318 act, to political subdivisions of the state to implement the measures described in Subsections
319 79-2-303(3)(a) through (d) to protect sensitive plant and animal species.
320 (ii) Money transferred to the Department of Natural Resources under Subsection
321 (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
322 person to list or attempt to have listed a species as threatened or endangered under the
323 Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
324 (iii) At the end of each fiscal year:
325 (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources
326 Conservation and Development Fund created in Section 73-10-24;
327 (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
328 Program Subaccount created in Section 73-10c-5; and
329 (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
330 Program Subaccount created in Section 73-10c-5.
331 (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
332 Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
333 created in Section 4-18-106.
334 (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
335 in Subsection (4)(a) shall be transferred each year as dedicated credits to the Division of Water
336 Rights to cover the costs incurred in hiring legal and technical staff for the adjudication of
337 water rights.
338 (ii) At the end of each fiscal year:
339 (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources
340 Conservation and Development Fund created in Section 73-10-24;
341 (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
342 Program Subaccount created in Section 73-10c-5; and
343 (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
344 Program Subaccount created in Section 73-10c-5.
345 (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
346 in Subsection (4)(a) shall be deposited into the Water Resources Conservation and
347 Development Fund created in Section 73-10-24 for use by the Division of Water Resources.
348 (ii) In addition to the uses allowed of the Water Resources Conservation and
349 Development Fund under Section 73-10-24, the Water Resources Conservation and
350 Development Fund may also be used to:
351 (A) conduct hydrologic and geotechnical investigations by the Division of Water
352 Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
353 quantifying surface and ground water resources and describing the hydrologic systems of an
354 area in sufficient detail so as to enable local and state resource managers to plan for and
355 accommodate growth in water use without jeopardizing the resource;
356 (B) fund state required dam safety improvements; and
357 (C) protect the state's interest in interstate water compact allocations, including the
358 hiring of technical and legal staff.
359 (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
360 in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program Subaccount
361 created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
362 (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
363 in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program Subaccount
364 created in Section 73-10c-5 for use by the Division of Drinking Water to:
365 (i) provide for the installation and repair of collection, treatment, storage, and
366 distribution facilities for any public water system, as defined in Section 19-4-102;
367 (ii) develop underground sources of water, including springs and wells; and
368 (iii) develop surface water sources.
369 (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
370 2006, the difference between the following amounts shall be expended as provided in this
371 Subsection (5), if that difference is greater than $1:
372 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
373 fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
374 (ii) $17,500,000.
375 (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
376 (A) transferred each fiscal year to the Department of Natural Resources as dedicated
377 credits; and
378 (B) expended by the Department of Natural Resources for watershed rehabilitation or
379 restoration.
380 (ii) At the end of each fiscal year, 100% of any unexpended dedicated credits described
381 in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation and Development Fund
382 created in Section 73-10-24.
383 (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
384 remaining difference described in Subsection (5)(a) shall be:
385 (A) transferred each fiscal year to the Division of Water Resources as dedicated
386 credits; and
387 (B) expended by the Division of Water Resources for cloud-seeding projects
388 authorized by Title 73, Chapter 15, Modification of Weather.
389 (ii) At the end of each fiscal year, 100% of any unexpended dedicated credits described
390 in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation and Development Fund
391 created in Section 73-10-24.
392 (d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
393 remaining difference described in Subsection (5)(a) shall be deposited into the Water
394 Resources Conservation and Development Fund created in Section 73-10-24 for use by the
395 Division of Water Resources for:
396 (i) preconstruction costs:
397 (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, Chapter
398 26, Bear River Development Act; and
399 (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
400 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
401 (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
402 Chapter 26, Bear River Development Act;
403 (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
404 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
405 (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
406 Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
407 (e) After making the transfers required by Subsections (5)(b) and (c) and subject to
408 Subsection (5)(f), 15% of the remaining difference described in Subsection (5)(a) shall be
409 transferred each year as dedicated credits to the Division of Water Rights to cover the costs
410 incurred for employing additional technical staff for the administration of water rights.
411 (f) At the end of each fiscal year, any unexpended dedicated credits described in
412 Subsection (5)(e) over $150,000 lapse to the Water Resources Conservation and Development
413 Fund created in Section 73-10-24.
414 (6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a), the
415 amount of revenue generated by a 1/16% tax rate on the transactions described in Subsection
416 (1) for the fiscal year shall be deposited as follows:
417 (a) for fiscal year 2020-21 only:
418 (i) 20% of the revenue described in this Subsection (6) shall be deposited into the
419 Transportation Investment Fund of 2005 created by Section 72-2-124; and
420 (ii) 80% of the revenue described in this Subsection (6) shall be deposited into the
421 Water Infrastructure Restricted Account created by Section 73-10g-103; and
422 (b) for a fiscal year beginning on or after July 1, 2021, 100% of the revenue described
423 in this Subsection (6) shall be deposited into the Water Infrastructure Restricted Account
424 created by Section 73-10g-103.
425 (7) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited in
426 Subsection (6), and subject to Subsection (7)(b), for a fiscal year beginning on or after July 1,
427 2012, the Division of Finance shall deposit into the Transportation Investment Fund of 2005
428 created by Section 72-2-124:
429 (i) a portion of the taxes listed under Subsection (3)(a) in an amount equal to 8.3% of
430 the revenues collected from the following taxes, which represents a portion of the
431 approximately 17% of sales and use tax revenues generated annually by the sales and use tax
432 on vehicles and vehicle-related products:
433 (A) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
434 (B) the tax imposed by Subsection (2)(b)(i);
435 (C) the tax imposed by Subsection (2)(c)(i); and
436 (D) the tax imposed by Subsection (2)(e)(i)(A)(I); plus
437 (ii) an amount equal to 30% of the growth in the amount of revenues collected in the
438 current fiscal year from the sales and use taxes described in Subsections (7)(a)(i)(A) through
439 (D) that exceeds the amount collected from the sales and use taxes described in Subsections
440 (7)(a)(i)(A) through (D) in the 2010-11 fiscal year.
441 (b) (i) Subject to Subsections (7)(b)(ii) and (iii), in any fiscal year that the portion of
442 the sales and use taxes deposited under Subsection (7)(a) represents an amount that is a total
443 lower percentage of the sales and use taxes described in Subsections (7)(a)(i)(A) through (D)
444 generated in the current fiscal year than the total percentage of sales and use taxes deposited in
445 the previous fiscal year, the Division of Finance shall deposit an amount under Subsection
446 (7)(a) equal to the product of:
447 (A) the total percentage of sales and use taxes deposited under Subsection (7)(a) in the
448 previous fiscal year; and
449 (B) the total sales and use tax revenue generated by the taxes described in Subsections
450 (7)(a)(i)(A) through (D) in the current fiscal year.
451 (ii) In any fiscal year in which the portion of the sales and use taxes deposited under
452 Subsection (7)(a) would exceed 17% of the revenues collected from the sales and use taxes
453 described in Subsections (7)(a)(i)(A) through (D) in the current fiscal year, the Division of
454 Finance shall deposit 17% of the revenues collected from the sales and use taxes described in
455 Subsections (7)(a)(i)(A) through (D) for the current fiscal year under Subsection (7)(a).
456 (iii) Subject to Subsection (7)(b)(iv)(E), in all subsequent fiscal years after a year in
457 which 17% of the revenues collected from the sales and use taxes described in Subsections
458 (7)(a)(i)(A) through (D) was deposited under Subsection (7)(a), the Division of Finance shall
459 annually deposit 17% of the revenues collected from the sales and use taxes described in
460 Subsections (7)(a)(i)(A) through (D) in the current fiscal year under Subsection (7)(a).
461 (iv) (A) As used in this Subsection (7)(b)(iv), "additional growth revenue" means the
462 amount of relevant revenue collected in the current fiscal year that exceeds by more than 3%
463 the relevant revenue collected in the previous fiscal year.
464 (B) As used in this Subsection (7)(b)(iv), "combined amount" means the combined
465 total amount of money deposited into the Cottonwood Canyons fund under Subsections
466 (7)(b)(iv)(F) and [
467 (C) As used in this Subsection (7)(b)(iv), "Cottonwood Canyons fund" means the
468 Cottonwood Canyons Transportation Investment Fund created in Subsection 72-2-124(10).
469 (D) As used in this Subsection (7)(b)(iv), "relevant revenue" means the portion of taxes
470 listed under Subsection (3)(a) that equals 17% of the revenue collected from taxes described in
471 Subsections (7)(a)(i)(A) through (D).
472 (E) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
473 reduce the deposit under Subsection (7)[
474 2005 by an amount equal to the amount of the deposit under this Subsection (7)(b)(iv) to the
475 Cottonwood Canyons fund in the previous fiscal year plus 25% of additional growth revenue,
476 subject to the limit in Subsection (7)(b)(iv)(F).
477 (F) The commission shall annually deposit the amount described in Subsection
478 (7)(b)(iv)(E) into the Cottonwood Canyons fund, subject to an annual maximum combined
479 amount for any single fiscal year of $20,000,000.
480 (G) If the amount of relevant revenue declines in a fiscal year compared to the previous
481 fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
482 Canyons fund under this Subsection (7)(b)(iv) in the same proportion as the decline in relevant
483 revenue.
484 (8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
485 Subsections (6) and (7), and subject to Subsections (8)(b) and (d)(v), for a fiscal year beginning
486 on or after July 1, 2018, the commission shall annually deposit into the Transportation
487 Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under
488 Subsection (3)(a) in an amount equal to 3.68% of the revenues collected from the following
489 taxes:
490 (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
491 (ii) the tax imposed by Subsection (2)(b)(i);
492 (iii) the tax imposed by Subsection (2)(c)(i); and
493 (iv) the tax imposed by Subsection (2)(e)(i)(A)(I).
494 (b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
495 reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by
496 an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by
497 the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale
498 or use in this state that exceeds 29.4 cents per gallon.
499 (c) The commission shall annually deposit the amount described in Subsection (8)(b)
500 into the Transit Transportation Investment Fund created in Section 72-2-124.
501 (d) (i) As used in this Subsection (8)(d), "additional growth revenue" means the
502 amount of relevant revenue collected in the current fiscal year that exceeds by more than 3%
503 the relevant revenue collected in the previous fiscal year.
504 (ii) As used in this Subsection (8)(d), "combined amount" means the combined total
505 amount of money deposited into the Cottonwood Canyons fund under Subsections (7)(b)(iv)(F)
506 and (8)(d)(vi) in any single fiscal year.
507 (iii) As used in this Subsection (8)(d), "Cottonwood Canyons fund" means the
508 Cottonwood Canyons Transportation Investment Fund created in Subsection 72-2-124(10).
509 (iv) As used in this Subsection (8)(d), "relevant revenue" means the portion of taxes
510 listed under Subsection (3)(a) that equals 3.68% of the revenue collected from taxes described
511 in Subsections (8)(a)(i) through (iv).
512 (v) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
513 reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of 2005 by
514 an amount equal to the amount of the deposit under this Subsection (8)(d) to the Cottonwood
515 Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
516 limit in Subsection (8)(d)(vi).
517 (vi) The commission shall annually deposit the amount described in Subsection
518 (8)(d)(v) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
519 for any single fiscal year of $20,000,000.
520 (vii) If the amount of relevant revenue declines in a fiscal year compared to the
521 previous fiscal year, the commission shall decrease the amount of the contribution to the
522 Cottonwood Canyons fund under this Subsection (8)(d) in the same proportion as the decline in
523 relevant revenue.
524 (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
525 2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
526 created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
527 (10) (a) Notwithstanding Subsection (3)(a), except as provided in Subsection (10)(b),
528 and in addition to any amounts deposited under Subsections (6), (7), and (8), the Division of
529 Finance shall deposit into the Transportation Investment Fund of 2005 created by Section
530 72-2-124 the amount of revenue described as follows:
531 (i) for fiscal year 2020-21 only, 33.33% of the amount of revenue generated by a .05%
532 tax rate on the transactions described in Subsection (1); and
533 (ii) for fiscal year 2021-22 only, 16.67% of the amount of revenue generated by a .05%
534 tax rate on the transactions described in Subsection (1).
535 (b) For purposes of Subsection (10)(a), the Division of Finance may not deposit into
536 the Transportation Investment Fund of 2005 any tax revenue generated by amounts paid or
537 charged for food and food ingredients, except for tax revenue generated by a bundled
538 transaction attributable to food and food ingredients and tangible personal property other than
539 food and food ingredients described in Subsection (2)(e).
540 (11) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the
541 fiscal year during which the Division of Finance receives notice under Section 63N-2-510 that
542 construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the Division of
543 Finance shall, for two consecutive fiscal years, annually deposit $1,900,000 of the revenue
544 generated by the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund,
545 created in Section 63N-2-512.
546 (12) (a) The rate specified in this subsection is 0.15%.
547 (b) Notwithstanding Subsection (3)(a), the Division of Finance shall, for a fiscal year
548 beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the
549 rate described in Subsection (12)(a) on the transactions that are subject to the sales and use tax
550 under Subsection (2)(a)(i)(A) into the Medicaid Expansion Fund created in Section
551 26-36b-208.
552 (13) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
553 2020-21, the Division of Finance shall deposit $200,000 into the General Fund as a dedicated
554 credit solely for use of the Search and Rescue Financial Assistance Program created in, and
555 expended in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
556 (14) (a) For each fiscal year beginning with fiscal year 2020-21, the Division of
557 Finance shall annually transfer $1,813,400 of the revenue deposited into the Transportation
558 Investment Fund of 2005 under Subsections (6) through (8) to the General Fund.
559 (b) If the total revenue deposited into the Transportation Investment Fund of 2005
560 under Subsections (6) through (8) is less than $1,813,400 for a fiscal year, the Division of
561 Finance shall transfer the total revenue deposited into the Transportation Investment Fund of
562 2005 under Subsections (6) through (8) during the fiscal year to the General Fund.
563 (15) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610,
564 beginning one year after the sales and use tax boundary for a housing and transit reinvestment
565 zone is established, the commission, at least annually, shall transfer an amount equal to 15% of
566 the sales and use tax increment within an established sales and use tax boundary, as defined in
567 Section 63N-3-602, into the Transit Transportation Investment Fund created in Section
568 72-2-124.
569 (16) Notwithstanding Subsection (3)(a), the Division of Finance shall, for a fiscal year
570 beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure
571 Restricted Account, created in Section 51-9-902, a portion of the taxes listed under Subsection
572 (3)(a) equal to 1% of the revenues collected from the following sales and use taxes:
573 (a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
574 (b) the tax imposed by Subsection (2)(b)(i);
575 (c) the tax imposed by Subsection (2)(c)(i); and
576 (d) the tax imposed by Subsection (2)(e)(i)(A)(I).
577 Section 4. Appropriation.
578 The following sums of money are appropriated for the fiscal year beginning July 1,
579 2022, and ending June 30, 2023. These are additions to amounts previously appropriated for
580 fiscal year 2023. Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures
581 Act, the Legislature appropriates the following sums of money from the funds or accounts
582 indicated for the use and support of the government of the state of Utah.
583 ITEM 1
584 To Department of Natural Resources - Division of State Parks - Capital
585 From General Fund Restricted - Outdoor Adventure
586 Infrastructure Restricted Account, One-time
$15,000,000
587 Schedule of Programs:
588 Renovation and Development $15,000,000
589 The Legislature intends that the Division of State Parks use the money appropriated
590 under this item for the purposes permitted under Title 51, Chapter 9, Part 9, Outdoor
591 Adventure Infrastructure Restricted Account, enacted by this bill. The appropriation is
592 nonlapsing.
593 ITEM 2
594 To Department of Natural Resources - Division of Recreation - Capital
595 From General Fund Restricted - Outdoor Adventure
596 Infrastructure Restricted Account, One-time
$5,000,000
597 Schedule of Programs:
598 Recreation Capital $5,000,000
599 The Legislature intends that the appropriation be nonlapsing and that the Division of
600 Recreation use the money appropriated under this item:
601 (1) for the purposes permitted under Title 51, Chapter 9, Part 9, Outdoor Adventure
602 Infrastructure Restricted Account, enacted by this bill; and
603 (2) in accordance with existing grant programs that require a match by recipients of the
604 grant.
605 ITEM 3
606 To Department of Transportation - Transportation Investment Fund Capacity Program
607 From General Fund Restricted - Outdoor Adventure
608 Infrastructure Restricted Account, One-time
$16,200,000
609 Schedule of Programs:
610 Transportation Investment Fund
611 Capacity Program $16,200,000
612 The Legislature intends that the Department of Transportation use the money
613 appropriated under this item for paved pedestrian or paved nonmotorized transportation
614 facilities and access to state parks from state highways consistent with the purposes permitted
615 under Title 51, Chapter 9, Part 9, Outdoor Adventure Infrastructure Restricted Account,
616 enacted by this bill. The appropriation is nonlapsing.