Representative Casey Snider proposes the following substitute bill:


1     
RECREATION INFRASTRUCTURE AMENDMENTS

2     
2022 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Casey Snider

5     
Senate Sponsor: Chris H. Wilson

6     

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     
Part 9. Outdoor Adventure Infrastructure Restricted Account

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 [(8)(c)(iv)(F)] (8)(d)(vi) in any single fiscal year.
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)[(c)](b)(iii) into the Transportation Investment Fund of
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.