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7 LONG TITLE
8 General Description:
9 This bill creates and funds the Outdoor Recreation Impacts Restricted Account.
10 Highlighted Provisions:
11 This bill:
12 ▸ creates the Outdoor Recreation Impacts Restricted Account (restricted account);
13 ▸ provides that appropriations from the restricted account are nonlapsing; and
14 ▸ funds the restricted account with a portion of the sales and use tax revenue remitted
15 from sporting goods sellers.
16 Money Appropriated in this Bill:
17 None
18 Other Special Clauses:
19 This bill provides a special effective date.
20 Utah Code Sections Affected:
21 AMENDS:
22 59-12-103 (Contingently Superseded 01/01/25), as last amended by Laws of Utah
23 2023, Chapters 22, 213, 329, 361, and 471
24 59-12-103 (Contingently Effective 01/01/25), as last amended by Laws of Utah 2023,
25 Chapters 22, 213, 329, 361, 459, and 471
26 63J-1-602.1, as last amended by Laws of Utah 2023, Chapters 26, 33, 34, 194, 212,
27 330, 419, 434, 448, and 534
28 ENACTS:
29 79-7-207, Utah Code Annotated 1953
30
31 Be it enacted by the Legislature of the state of Utah:
32 Section 1. Section 59-12-103 (Contingently Superseded 01/01/25) is amended to
33 read:
34 59-12-103 (Contingently Superseded 01/01/25). Sales and use tax base -- Rates --
35 Effective dates -- Use of sales and use tax revenue.
36 (1) A tax is imposed on the purchaser as provided in this part on the purchase price or
37 sales price for amounts paid or charged for the following transactions:
38 (a) retail sales of tangible personal property made within the state;
39 (b) amounts paid for:
40 (i) telecommunications service, other than mobile telecommunications service, that
41 originates and terminates within the boundaries of this state;
42 (ii) mobile telecommunications service that originates and terminates within the
43 boundaries of one state only to the extent permitted by the Mobile Telecommunications
44 Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
45 (iii) an ancillary service associated with a:
46 (A) telecommunications service described in Subsection (1)(b)(i); or
47 (B) mobile telecommunications service described in Subsection (1)(b)(ii);
48 (c) sales of the following for commercial use:
49 (i) gas;
50 (ii) electricity;
51 (iii) heat;
52 (iv) coal;
53 (v) fuel oil; or
54 (vi) other fuels;
55 (d) sales of the following for residential use:
56 (i) gas;
57 (ii) electricity;
58 (iii) heat;
59 (iv) coal;
60 (v) fuel oil; or
61 (vi) other fuels;
62 (e) sales of prepared food;
63 (f) except as provided in Section 59-12-104, amounts paid or charged as admission or
64 user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
65 exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
66 fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
67 television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
68 driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
69 tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
70 horseback rides, sports activities, or any other amusement, entertainment, recreation,
71 exhibition, cultural, or athletic activity;
72 (g) amounts paid or charged for services for repairs or renovations of tangible personal
73 property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
74 (i) the tangible personal property; and
75 (ii) parts used in the repairs or renovations of the tangible personal property described
76 in Subsection (1)(g)(i), regardless of whether:
77 (A) any parts are actually used in the repairs or renovations of that tangible personal
78 property; or
79 (B) the particular parts used in the repairs or renovations of that tangible personal
80 property are exempt from a tax under this chapter;
81 (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for
82 assisted cleaning or washing of tangible personal property;
83 (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
84 accommodations and services that are regularly rented for less than 30 consecutive days;
85 (j) amounts paid or charged for laundry or dry cleaning services;
86 (k) amounts paid or charged for leases or rentals of tangible personal property if within
87 this state the tangible personal property is:
88 (i) stored;
89 (ii) used; or
90 (iii) otherwise consumed;
91 (l) amounts paid or charged for tangible personal property if within this state the
92 tangible personal property is:
93 (i) stored;
94 (ii) used; or
95 (iii) consumed;
96 (m) amounts paid or charged for a sale:
97 (i) (A) of a product transferred electronically; or
98 (B) of a repair or renovation of a product transferred electronically; and
99 (ii) regardless of whether the sale provides:
100 (A) a right of permanent use of the product; or
101 (B) a right to use the product that is less than a permanent use, including a right:
102 (I) for a definite or specified length of time; and
103 (II) that terminates upon the occurrence of a condition; and
104 (n) sales of leased tangible personal property from the lessor to the lessee made in the
105 state.
106 (2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax
107 are imposed on a transaction described in Subsection (1) equal to the sum of:
108 (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
109 (A) 4.70% plus the rate specified in Subsection (11)(a); and
110 (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
111 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
112 through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional
113 State Sales and Use Tax Act; and
114 (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
115 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
116 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
117 imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
118 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
119 transaction under this chapter other than this part.
120 (b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a
121 state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to
122 the sum of:
123 (i) a state tax imposed on the transaction at a tax rate of 2%; and
124 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
125 transaction under this chapter other than this part.
126 (c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are
127 imposed on amounts paid or charged for food and food ingredients equal to the sum of:
128 (i) a state tax imposed on the amounts paid or charged for food and food ingredients at
129 a tax rate of 1.75%; and
130 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
131 amounts paid or charged for food and food ingredients under this chapter other than this part.
132 (d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts
133 paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at
134 a rate of 4.85%.
135 (e) (i) (A) If a shared vehicle owner certifies to the commission, on a form prescribed
136 by the commission, that the shared vehicle is an individual-owned shared vehicle, a tax
137 imposed under Subsection (2)(a)(i)(A) does not apply to car sharing, a car-sharing program, a
138 shared vehicle driver, or a shared vehicle owner.
139 (B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is
140 required once during the time that the shared vehicle owner owns the shared vehicle.
141 (C) The commission shall verify that a shared vehicle is an individual-owned shared
142 vehicle by verifying that the applicable Utah taxes imposed under this chapter were paid on the
143 purchase of the shared vehicle.
144 (D) The exception under Subsection (2)(e)(i)(A) applies to a certified
145 individual-owned shared vehicle shared through a car-sharing program even if non-certified
146 shared vehicles are also available to be shared through the same car-sharing program.
147 (ii) A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing.
148 (iii) (A) A car-sharing program may rely in good faith on a shared vehicle owner's
149 representation that the shared vehicle is an individual-owned shared vehicle certified with the
150 commission as described in Subsection (2)(e)(i).
151 (B) If a car-sharing program relies in good faith on a shared vehicle owner's
152 representation that the shared vehicle is an individual-owned shared vehicle certified with the
153 commission as described in Subsection (2)(e)(i), the car-sharing program is not liable for any
154 tax, penalty, fee, or other sanction imposed on the shared vehicle owner.
155 (iv) If all shared vehicles shared through a car-sharing program are certified as
156 described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has no obligation
157 to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax period.
158 (v) [
159 individual-owned shared vehicle on a return or an attachment to a return.
160 (vi) A car-sharing program shall:
161 (A) retain tax information for each car-sharing program transaction; and
162 (B) provide the information described in Subsection (2)(e)(vi)(A) to the commission at
163 the commission's request.
164 (f) (i) For a bundled transaction that is attributable to food and food ingredients and
165 tangible personal property other than food and food ingredients, a state tax and a local tax is
166 imposed on the entire bundled transaction equal to the sum of:
167 (A) a state tax imposed on the entire bundled transaction equal to the sum of:
168 (I) the tax rate described in Subsection (2)(a)(i)(A); and
169 (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
170 Sales and Use Tax Act, if the location of the transaction as determined under Sections
171 59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
172 Additional State Sales and Use Tax Act; and
173 (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
174 Sales and Use Tax Act, if the location of the transaction as determined under Sections
175 59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which
176 the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
177 (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
178 described in Subsection (2)(a)(ii).
179 (ii) If an optional computer software maintenance contract is a bundled transaction that
180 consists of taxable and nontaxable products that are not separately itemized on an invoice or
181 similar billing document, the purchase of the optional computer software maintenance contract
182 is 40% taxable under this chapter and 60% nontaxable under this chapter.
183 (iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled
184 transaction described in Subsection (2)(f)(i) or (ii):
185 (A) if the sales price of the bundled transaction is attributable to tangible personal
186 property, a product, or a service that is subject to taxation under this chapter and tangible
187 personal property, a product, or service that is not subject to taxation under this chapter, the
188 entire bundled transaction is subject to taxation under this chapter unless:
189 (I) the seller is able to identify by reasonable and verifiable standards the tangible
190 personal property, product, or service that is not subject to taxation under this chapter from the
191 books and records the seller keeps in the seller's regular course of business; or
192 (II) state or federal law provides otherwise; or
193 (B) if the sales price of a bundled transaction is attributable to two or more items of
194 tangible personal property, products, or services that are subject to taxation under this chapter
195 at different rates, the entire bundled transaction is subject to taxation under this chapter at the
196 higher tax rate unless:
197 (I) the seller is able to identify by reasonable and verifiable standards the tangible
198 personal property, product, or service that is subject to taxation under this chapter at the lower
199 tax rate from the books and records the seller keeps in the seller's regular course of business; or
200 (II) state or federal law provides otherwise.
201 (iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the
202 seller's regular course of business includes books and records the seller keeps in the regular
203 course of business for nontax purposes.
204 (g) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(g)(ii)
205 and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
206 product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
207 of tangible personal property, other property, a product, or a service that is not subject to
208 taxation under this chapter, the entire transaction is subject to taxation under this chapter unless
209 the seller, at the time of the transaction:
210 (A) separately states the portion of the transaction that is not subject to taxation under
211 this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
212 (B) is able to identify by reasonable and verifiable standards, from the books and
213 records the seller keeps in the seller's regular course of business, the portion of the transaction
214 that is not subject to taxation under this chapter.
215 (ii) A purchaser and a seller may correct the taxability of a transaction if:
216 (A) after the transaction occurs, the purchaser and the seller discover that the portion of
217 the transaction that is not subject to taxation under this chapter was not separately stated on an
218 invoice, bill of sale, or similar document provided to the purchaser because of an error or
219 ignorance of the law; and
220 (B) the seller is able to identify by reasonable and verifiable standards, from the books
221 and records the seller keeps in the seller's regular course of business, the portion of the
222 transaction that is not subject to taxation under this chapter.
223 (iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller keeps
224 in the seller's regular course of business includes books and records the seller keeps in the
225 regular course of business for nontax purposes.
226 (h) (i) If the sales price of a transaction is attributable to two or more items of tangible
227 personal property, products, or services that are subject to taxation under this chapter at
228 different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
229 unless the seller, at the time of the transaction:
230 (A) separately states the items subject to taxation under this chapter at each of the
231 different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
232 (B) is able to identify by reasonable and verifiable standards the tangible personal
233 property, product, or service that is subject to taxation under this chapter at the lower tax rate
234 from the books and records the seller keeps in the seller's regular course of business.
235 (ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the
236 seller's regular course of business includes books and records the seller keeps in the regular
237 course of business for nontax purposes.
238 (i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax
239 rate imposed under the following shall take effect on the first day of a calendar quarter:
240 (i) Subsection (2)(a)(i)(A);
241 (ii) Subsection (2)(b)(i);
242 (iii) Subsection (2)(c)(i); or
243 (iv) Subsection (2)(f)(i)(A)(I).
244 (j) (i) A tax rate increase takes effect on the first day of the first billing period that
245 begins on or after the effective date of the tax rate increase if the billing period for the
246 transaction begins before the effective date of a tax rate increase imposed under:
247 (A) Subsection (2)(a)(i)(A);
248 (B) Subsection (2)(b)(i);
249 (C) Subsection (2)(c)(i); or
250 (D) Subsection (2)(f)(i)(A)(I).
251 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
252 statement for the billing period is rendered on or after the effective date of the repeal of the tax
253 or the tax rate decrease imposed under:
254 (A) Subsection (2)(a)(i)(A);
255 (B) Subsection (2)(b)(i);
256 (C) Subsection (2)(c)(i); or
257 (D) Subsection (2)(f)(i)(A)(I).
258 (k) (i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale
259 is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal
260 or change in a tax rate takes effect:
261 (A) on the first day of a calendar quarter; and
262 (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
263 (ii) Subsection (2)(k)(i) applies to the tax rates described in the following:
264 (A) Subsection (2)(a)(i)(A);
265 (B) Subsection (2)(b)(i);
266 (C) Subsection (2)(c)(i); or
267 (D) Subsection (2)(f)(i)(A)(I).
268 (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
269 the commission may by rule define the term "catalogue sale."
270 (l) (i) For a location described in Subsection (2)(l)(ii), the commission shall determine
271 the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the
272 predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
273 (ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
274 or other fuel is furnished through a single meter for two or more of the following uses:
275 (A) a commercial use;
276 (B) an industrial use; or
277 (C) a residential use.
278 (3) (a) The following state taxes shall be deposited into the General Fund:
279 (i) the tax imposed by Subsection (2)(a)(i)(A);
280 (ii) the tax imposed by Subsection (2)(b)(i);
281 (iii) the tax imposed by Subsection (2)(c)(i); and
282 (iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
283 (b) The following local taxes shall be distributed to a county, city, or town as provided
284 in this chapter:
285 (i) the tax imposed by Subsection (2)(a)(ii);
286 (ii) the tax imposed by Subsection (2)(b)(ii);
287 (iii) the tax imposed by Subsection (2)(c)(ii); and
288 (iv) the tax imposed by Subsection (2)(f)(i)(B).
289 (c) The state tax imposed by Subsection (2)(d) shall be deposited into the General
290 Fund.
291 (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
292 2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
293 through (g):
294 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
295 (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
296 (B) for the fiscal year; or
297 (ii) $17,500,000.
298 (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
299 described in Subsection (4)(a) shall be transferred each year as designated sales and use tax
300 revenue to the Department of Natural Resources to:
301 (A) implement the measures described in Subsections 79-2-303(3)(a) through (d) to
302 protect sensitive plant and animal species; or
303 (B) award grants, up to the amount authorized by the Legislature in an appropriations
304 act, to political subdivisions of the state to implement the measures described in Subsections
305 79-2-303(3)(a) through (d) to protect sensitive plant and animal species.
306 (ii) Money transferred to the Department of Natural Resources under Subsection
307 (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
308 person to list or attempt to have listed a species as threatened or endangered under the
309 Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
310 (iii) At the end of each fiscal year:
311 (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
312 Water Resources Conservation and Development Fund created in Section 73-10-24;
313 (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
314 Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
315 (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
316 Drinking Water Loan Program Subaccount created in Section 73-10c-5.
317 (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
318 Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
319 created in Section 4-18-106.
320 (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
321 in Subsection (4)(a) shall be transferred each year as designated sales and use tax revenue to
322 the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for
323 the adjudication of water rights.
324 (ii) At the end of each fiscal year:
325 (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
326 Water Resources Conservation and Development Fund created in Section 73-10-24;
327 (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
328 Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
329 (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
330 Drinking Water Loan Program Subaccount created in Section 73-10c-5.
331 (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
332 in Subsection (4)(a) shall be deposited into the Water Resources Conservation and
333 Development Fund created in Section 73-10-24 for use by the Division of Water Resources.
334 (ii) In addition to the uses allowed of the Water Resources Conservation and
335 Development Fund under Section 73-10-24, the Water Resources Conservation and
336 Development Fund may also be used to:
337 (A) conduct hydrologic and geotechnical investigations by the Division of Water
338 Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
339 quantifying surface and ground water resources and describing the hydrologic systems of an
340 area in sufficient detail so as to enable local and state resource managers to plan for and
341 accommodate growth in water use without jeopardizing the resource;
342 (B) fund state required dam safety improvements; and
343 (C) protect the state's interest in interstate water compact allocations, including the
344 hiring of technical and legal staff.
345 (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
346 in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program Subaccount
347 created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
348 (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
349 in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program Subaccount
350 created in Section 73-10c-5 for use by the Division of Drinking Water to:
351 (i) provide for the installation and repair of collection, treatment, storage, and
352 distribution facilities for any public water system, as defined in Section 19-4-102;
353 (ii) develop underground sources of water, including springs and wells; and
354 (iii) develop surface water sources.
355 (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
356 2006, the difference between the following amounts shall be expended as provided in this
357 Subsection (5), if that difference is greater than $1:
358 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
359 fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
360 (ii) $17,500,000.
361 (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
362 (A) transferred each fiscal year to the Department of Natural Resources as designated
363 sales and use tax revenue; and
364 (B) expended by the Department of Natural Resources for watershed rehabilitation or
365 restoration.
366 (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
367 tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation
368 and Development Fund created in Section 73-10-24.
369 (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
370 remaining difference described in Subsection (5)(a) shall be:
371 (A) transferred each fiscal year to the Division of Water Resources as designated sales
372 and use tax revenue; and
373 (B) expended by the Division of Water Resources for cloud-seeding projects
374 authorized by Title 73, Chapter 15, Modification of Weather.
375 (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
376 tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation
377 and Development Fund created in Section 73-10-24.
378 (d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
379 remaining difference described in Subsection (5)(a) shall be deposited into the Water
380 Resources Conservation and Development Fund created in Section 73-10-24 for use by the
381 Division of Water Resources for:
382 (i) preconstruction costs:
383 (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, Chapter
384 26, Bear River Development Act; and
385 (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
386 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
387 (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
388 Chapter 26, Bear River Development Act;
389 (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
390 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
391 (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
392 Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
393 (e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
394 remaining difference described in Subsection (5)(a) shall be deposited each year into the Water
395 Rights Restricted Account created by Section 73-2-1.6.
396 (6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a),
397 each fiscal year, the commission shall deposit into the Water Infrastructure Restricted Account
398 created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax rate on the
399 transactions described in Subsection (1) for the fiscal year.
400 (7) (a) Notwithstanding Subsection (3)(a) and subject to Subsection (7)(b), for a fiscal
401 year beginning on or after July 1, 2023, the commission shall deposit into the Transportation
402 Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under
403 Subsection (3)(a) equal to 17% of the revenue collected from the following sales and use taxes:
404 (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
405 (ii) the tax imposed by Subsection (2)(b)(i);
406 (iii) the tax imposed by Subsection (2)(c)(i); and
407 (iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
408 (b) (i) As used in this Subsection (7)(b):
409 (A) "Additional growth revenue" means the amount of relevant revenue collected in
410 the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
411 previous fiscal year.
412 (B) "Combined amount" means the combined total amount of money deposited into the
413 Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
414 (C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
415 Investment Fund created in Subsection 72-2-124(10).
416 (D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
417 equals 17% of the revenue collected from taxes described in Subsections (7)(a)(i) through (iv).
418 (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
419 reduce the deposit under Subsection (7)(a) into the Transportation Investment Fund of 2005 by
420 an amount equal to the amount of the deposit under this Subsection (7)(b) to the Cottonwood
421 Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
422 limit in Subsection (7)(b)(iii).
423 (iii) The commission shall annually deposit the amount described in Subsection
424 (7)(b)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
425 for any single fiscal year of $20,000,000.
426 (iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
427 fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
428 Canyons fund under this Subsection (7)(b) in the same proportion as the decline in relevant
429 revenue.
430 (c) (i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1,
431 2023, the commission shall annually reduce the deposit into the Transportation Investment
432 Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is equal to 5% of:
433 (A) the amount of revenue generated in the current fiscal year by the portion of taxes
434 listed under Subsection (3)(a) that equals 20.68% of the revenue collected from taxes described
435 in Subsections (7)(a)(i) through (iv);
436 (B) the amount of revenue generated in the current fiscal year by registration fees
437 designated under Section 41-1a-1201 to be deposited into the Transportation Investment Fund
438 of 2005; and
439 (C) [
440 Investment Fund of 2005 in accordance with Section 72-2-106 in the current fiscal year.
441 (ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a
442 given fiscal year.
443 (iii) The commission shall annually deposit the amount described in Subsection
444 (7)(c)(i) into the Active Transportation Investment Fund created in Subsection 72-2-124(11).
445 (8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
446 Subsection (7), and subject to Subsections (8)(b) and (d)(ii), for a fiscal year beginning on or
447 after July 1, 2018, the commission shall annually deposit into the Transportation Investment
448 Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under Subsection (3)(a)
449 in an amount equal to 3.68% of the [
450 (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
451 (ii) the tax imposed by Subsection (2)(b)(i);
452 (iii) the tax imposed by Subsection (2)(c)(i); and
453 (iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
454 (b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
455 reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by
456 an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by
457 the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale
458 or use in this state that exceeds 29.4 cents per gallon.
459 (c) The commission shall annually deposit the amount described in Subsection (8)(b)
460 into the Transit Transportation Investment Fund created in Section 72-2-124.
461 (d) (i) As used in this Subsection (8)(d):
462 (A) "Additional growth revenue" means the amount of relevant revenue collected in
463 the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
464 previous fiscal year.
465 (B) "Combined amount" means the combined total amount of money deposited into the
466 Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
467 (C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
468 Investment Fund created in Subsection 72-2-124(10).
469 (D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
470 equals 3.68% of the revenue collected from taxes described in Subsections (8)(a)(i) through
471 (iv).
472 (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
473 reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of 2005 by
474 an amount equal to the amount of the deposit under this Subsection (8)(d) to the Cottonwood
475 Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
476 limit in Subsection (8)(d)(iii).
477 (iii) The commission shall annually deposit the amount described in Subsection
478 (8)(d)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
479 for any single fiscal year of $20,000,000.
480 (iv) 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 (8)(d) in the same proportion as the decline in relevant
483 revenue.
484 (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
485 2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
486 created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
487 (10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the
488 fiscal year during which the commission receives notice under Section 63N-2-510 that
489 construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the commission
490 shall, for two consecutive fiscal years, annually deposit $1,900,000 of the revenue generated by
491 the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund, created in
492 Section 63N-2-512.
493 (11) (a) The rate specified in this subsection is 0.15%.
494 (b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
495 beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the
496 rate described in Subsection (11)(a) on the transactions that are subject to the sales and use tax
497 under Subsection (2)(a)(i)(A) into the Medicaid Expansion Fund created in Section 26B-1-315.
498 (12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
499 2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated credit
500 solely for use of the Search and Rescue Financial Assistance Program created in, and expended
501 in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
502 (13) (a) For each fiscal year beginning with fiscal year 2020-21, the commission shall
503 annually transfer $1,813,400 of the revenue deposited into the Transportation Investment Fund
504 of 2005 under Subsections (7) and (8) to the General Fund.
505 (b) If the total revenue deposited into the Transportation Investment Fund of 2005
506 under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the commission shall
507 transfer the total revenue deposited into the Transportation Investment Fund of 2005 under
508 Subsections (7) and (8) during the fiscal year to the General Fund.
509 (14) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610,
510 beginning the first day of the calendar quarter one year after the sales and use tax boundary for
511 a housing and transit reinvestment zone is established, the commission, at least annually, shall
512 transfer an amount equal to 15% of the sales and use tax increment within an established sales
513 and use tax boundary, as defined in Section 63N-3-602, into the Transit Transportation
514 Investment Fund created in Section 72-2-124.
515 (15) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
516 beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure
517 Restricted Account, created in Section 51-9-902, a portion of the taxes listed under Subsection
518 (3)(a) equal to 1% of the [
519 (a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
520 (b) the tax imposed by Subsection (2)(b)(i);
521 (c) the tax imposed by Subsection (2)(c)(i); and
522 (d) the tax imposed by Subsection (2)(f)(i)(A)(I).
523 (16) (a) Notwithstanding Subsection (3)(a), for each fiscal year beginning on or after
524 July 1, 2024, the commission shall calculate the amount that is equal to 40% of the amount of
525 state sales and use tax revenue that is:
526 (i) imposed under Subsection (2);
527 (ii) remitted in the previous fiscal year; and
528 (iii) remitted by an establishment that reports a NAICS Code 45911, Sporting Goods
529 Retailers, of the 2022 North American Industrial Classification System of the federal Executive
530 Office of the President, Office of Management and Budget, on the establishment's sales tax
531 account or sales tax outlet.
532 (b) The commission shall report the amount calculated in accordance with Subsection
533 (16)(a) to the Division of Finance and the Office of the Legislative Fiscal Analyst.
534 (c) The Division of Finance shall deposit the amount calculated in accordance with
535 Subsection (16)(a) into the Outdoor Recreation Impacts Restricted Account created in Section
536 79-7-207.
537 Section 2. Section 59-12-103 (Contingently Effective 01/01/25) is amended to read:
538 59-12-103 (Contingently Effective 01/01/25). Sales and use tax base -- Rates --
539 Effective dates -- Use of sales and use tax revenue.
540 (1) A tax is imposed on the purchaser as provided in this part on the purchase price or
541 sales price for amounts paid or charged for the following transactions:
542 (a) retail sales of tangible personal property made within the state;
543 (b) amounts paid for:
544 (i) telecommunications service, other than mobile telecommunications service, that
545 originates and terminates within the boundaries of this state;
546 (ii) mobile telecommunications service that originates and terminates within the
547 boundaries of one state only to the extent permitted by the Mobile Telecommunications
548 Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
549 (iii) an ancillary service associated with a:
550 (A) telecommunications service described in Subsection (1)(b)(i); or
551 (B) mobile telecommunications service described in Subsection (1)(b)(ii);
552 (c) sales of the following for commercial use:
553 (i) gas;
554 (ii) electricity;
555 (iii) heat;
556 (iv) coal;
557 (v) fuel oil; or
558 (vi) other fuels;
559 (d) sales of the following for residential use:
560 (i) gas;
561 (ii) electricity;
562 (iii) heat;
563 (iv) coal;
564 (v) fuel oil; or
565 (vi) other fuels;
566 (e) sales of prepared food;
567 (f) except as provided in Section 59-12-104, amounts paid or charged as admission or
568 user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
569 exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
570 fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
571 television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
572 driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
573 tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
574 horseback rides, sports activities, or any other amusement, entertainment, recreation,
575 exhibition, cultural, or athletic activity;
576 (g) amounts paid or charged for services for repairs or renovations of tangible personal
577 property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
578 (i) the tangible personal property; and
579 (ii) parts used in the repairs or renovations of the tangible personal property described
580 in Subsection (1)(g)(i), regardless of whether:
581 (A) any parts are actually used in the repairs or renovations of that tangible personal
582 property; or
583 (B) the particular parts used in the repairs or renovations of that tangible personal
584 property are exempt from a tax under this chapter;
585 (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for
586 assisted cleaning or washing of tangible personal property;
587 (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
588 accommodations and services that are regularly rented for less than 30 consecutive days;
589 (j) amounts paid or charged for laundry or dry cleaning services;
590 (k) amounts paid or charged for leases or rentals of tangible personal property if within
591 this state the tangible personal property is:
592 (i) stored;
593 (ii) used; or
594 (iii) otherwise consumed;
595 (l) amounts paid or charged for tangible personal property if within this state the
596 tangible personal property is:
597 (i) stored;
598 (ii) used; or
599 (iii) consumed;
600 (m) amounts paid or charged for a sale:
601 (i) (A) of a product transferred electronically; or
602 (B) of a repair or renovation of a product transferred electronically; and
603 (ii) regardless of whether the sale provides:
604 (A) a right of permanent use of the product; or
605 (B) a right to use the product that is less than a permanent use, including a right:
606 (I) for a definite or specified length of time; and
607 (II) that terminates upon the occurrence of a condition; and
608 (n) sales of leased tangible personal property from the lessor to the lessee made in the
609 state.
610 (2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax
611 are imposed on a transaction described in Subsection (1) equal to the sum of:
612 (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
613 (A) 4.70% plus the rate specified in Subsection (11)(a); and
614 (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
615 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
616 through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional
617 State Sales and Use Tax Act; and
618 (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
619 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
620 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
621 imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
622 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
623 transaction under this chapter other than this part.
624 (b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a
625 state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to
626 the sum of:
627 (i) a state tax imposed on the transaction at a tax rate of 2%; and
628 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
629 transaction under this chapter other than this part.
630 (c) (i) Except as provided in Subsection (2)(f) or (g), a local tax is imposed on amounts
631 paid or charged for food and food ingredients equal to the sum of the tax rates a county, city, or
632 town imposes under this chapter on the amounts paid or charged for food or food ingredients.
633 (ii) There is no state tax imposed on amounts paid or charged for food and food
634 ingredients.
635 (d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts
636 paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at
637 a rate of 4.85%.
638 (e) (i) (A) If a shared vehicle owner certifies to the commission, on a form prescribed
639 by the commission, that the shared vehicle is an individual-owned shared vehicle, a tax
640 imposed under Subsection (2)(a)(i)(A) does not apply to car sharing, a car-sharing program, a
641 shared vehicle driver, or a shared vehicle owner.
642 (B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is
643 required once during the time that the shared vehicle owner owns the shared vehicle.
644 (C) The commission shall verify that a shared vehicle is an individual-owned shared
645 vehicle by verifying that the applicable Utah taxes imposed under this chapter were paid on the
646 purchase of the shared vehicle.
647 (D) The exception under Subsection (2)(e)(i)(A) applies to a certified
648 individual-owned shared vehicle shared through a car-sharing program even if non-certified
649 shared vehicles are also available to be shared through the same car-sharing program.
650 (ii) A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing.
651 (iii) (A) A car-sharing program may rely in good faith on a shared vehicle owner's
652 representation that the shared vehicle is an individual-owned shared vehicle certified with the
653 commission as described in Subsection (2)(e)(i).
654 (B) If a car-sharing program relies in good faith on a shared vehicle owner's
655 representation that the shared vehicle is an individual-owned shared vehicle certified with the
656 commission as described in Subsection (2)(e)(i), the car-sharing program is not liable for any
657 tax, penalty, fee, or other sanction imposed on the shared vehicle owner.
658 (iv) If all shared vehicles shared through a car-sharing program are certified as
659 described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has no obligation
660 to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax period.
661 (v) [
662 individual-owned shared vehicle on a return or an attachment to a return.
663 (vi) A car-sharing program shall:
664 (A) retain tax information for each car-sharing program transaction; and
665 (B) provide the information described in Subsection (2)(e)(vi)(A) to the commission at
666 the commission's request.
667 (f) (i) For a bundled transaction that is attributable to food and food ingredients and
668 tangible personal property other than food and food ingredients, a state tax and a local tax is
669 imposed on the entire bundled transaction equal to the sum of:
670 (A) a state tax imposed on the entire bundled transaction equal to the sum of:
671 (I) the tax rate described in Subsection (2)(a)(i)(A); and
672 (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
673 Sales and Use Tax Act, if the location of the transaction as determined under Sections
674 59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
675 Additional State Sales and Use Tax Act; and
676 (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
677 Sales and Use Tax Act, if the location of the transaction as determined under Sections
678 59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which
679 the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
680 (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
681 described in Subsection (2)(a)(ii).
682 (ii) If an optional computer software maintenance contract is a bundled transaction that
683 consists of taxable and nontaxable products that are not separately itemized on an invoice or
684 similar billing document, the purchase of the optional computer software maintenance contract
685 is 40% taxable under this chapter and 60% nontaxable under this chapter.
686 (iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled
687 transaction described in Subsection (2)(f)(i) or (ii):
688 (A) if the sales price of the bundled transaction is attributable to tangible personal
689 property, a product, or a service that is subject to taxation under this chapter and tangible
690 personal property, a product, or service that is not subject to taxation under this chapter, the
691 entire bundled transaction is subject to taxation under this chapter unless:
692 (I) the seller is able to identify by reasonable and verifiable standards the tangible
693 personal property, product, or service that is not subject to taxation under this chapter from the
694 books and records the seller keeps in the seller's regular course of business; or
695 (II) state or federal law provides otherwise; or
696 (B) if the sales price of a bundled transaction is attributable to two or more items of
697 tangible personal property, products, or services that are subject to taxation under this chapter
698 at different rates, the entire bundled transaction is subject to taxation under this chapter at the
699 higher tax rate unless:
700 (I) the seller is able to identify by reasonable and verifiable standards the tangible
701 personal property, product, or service that is subject to taxation under this chapter at the lower
702 tax rate from the books and records the seller keeps in the seller's regular course of business; or
703 (II) state or federal law provides otherwise.
704 (iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the
705 seller's regular course of business includes books and records the seller keeps in the regular
706 course of business for nontax purposes.
707 (g) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(g)(ii)
708 and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
709 product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
710 of tangible personal property, other property, a product, or a service that is not subject to
711 taxation under this chapter, the entire transaction is subject to taxation under this chapter unless
712 the seller, at the time of the transaction:
713 (A) separately states the portion of the transaction that is not subject to taxation under
714 this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
715 (B) is able to identify by reasonable and verifiable standards, from the books and
716 records the seller keeps in the seller's regular course of business, the portion of the transaction
717 that is not subject to taxation under this chapter.
718 (ii) A purchaser and a seller may correct the taxability of a transaction if:
719 (A) after the transaction occurs, the purchaser and the seller discover that the portion of
720 the transaction that is not subject to taxation under this chapter was not separately stated on an
721 invoice, bill of sale, or similar document provided to the purchaser because of an error or
722 ignorance of the law; and
723 (B) the seller is able to identify by reasonable and verifiable standards, from the books
724 and records the seller keeps in the seller's regular course of business, the portion of the
725 transaction that is not subject to taxation under this chapter.
726 (iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller keeps
727 in the seller's regular course of business includes books and records the seller keeps in the
728 regular course of business for nontax purposes.
729 (h) (i) If the sales price of a transaction is attributable to two or more items of tangible
730 personal property, products, or services that are subject to taxation under this chapter at
731 different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
732 unless the seller, at the time of the transaction:
733 (A) separately states the items subject to taxation under this chapter at each of the
734 different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
735 (B) is able to identify by reasonable and verifiable standards the tangible personal
736 property, product, or service that is subject to taxation under this chapter at the lower tax rate
737 from the books and records the seller keeps in the seller's regular course of business.
738 (ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the
739 seller's regular course of business includes books and records the seller keeps in the regular
740 course of business for nontax purposes.
741 (i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax
742 rate imposed under the following shall take effect on the first day of a calendar quarter:
743 (i) Subsection (2)(a)(i)(A);
744 (ii) Subsection (2)(b)(i); or
745 (iii) Subsection (2)(f)(i)(A)(I).
746 (j) (i) A tax rate increase takes effect on the first day of the first billing period that
747 begins on or after the effective date of the tax rate increase if the billing period for the
748 transaction begins before the effective date of a tax rate increase imposed under:
749 (A) Subsection (2)(a)(i)(A);
750 (B) Subsection (2)(b)(i); or
751 (C) Subsection (2)(f)(i)(A)(I).
752 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
753 statement for the billing period is rendered on or after the effective date of the repeal of the tax
754 or the tax rate decrease imposed under:
755 (A) Subsection (2)(a)(i)(A);
756 (B) Subsection (2)(b)(i); or
757 (C) Subsection (2)(f)(i)(A)(I).
758 (k) (i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale
759 is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal
760 or change in a tax rate takes effect:
761 (A) on the first day of a calendar quarter; and
762 (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
763 (ii) Subsection (2)(k)(i) applies to the tax rates described in the following:
764 (A) Subsection (2)(a)(i)(A);
765 (B) Subsection (2)(b)(i); or
766 (C) Subsection (2)(f)(i)(A)(I).
767 (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
768 the commission may by rule define the term "catalogue sale."
769 (l) (i) For a location described in Subsection (2)(l)(ii), the commission shall determine
770 the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the
771 predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
772 (ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
773 or other fuel is furnished through a single meter for two or more of the following uses:
774 (A) a commercial use;
775 (B) an industrial use; or
776 (C) a residential use.
777 (3) (a) The following state taxes shall be deposited into the General Fund:
778 (i) the tax imposed by Subsection (2)(a)(i)(A);
779 (ii) the tax imposed by Subsection (2)(b)(i); and
780 (iii) the tax imposed by Subsection (2)(f)(i)(A)(I).
781 (b) The following local taxes shall be distributed to a county, city, or town as provided
782 in this chapter:
783 (i) the tax imposed by Subsection (2)(a)(ii);
784 (ii) the tax imposed by Subsection (2)(b)(ii);
785 (iii) the tax imposed by Subsection (2)(c); and
786 (iv) the tax imposed by Subsection (2)(f)(i)(B).
787 (c) The state tax imposed by Subsection (2)(d) shall be deposited into the General
788 Fund.
789 (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
790 2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
791 through (g):
792 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
793 (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
794 (B) for the fiscal year; or
795 (ii) $17,500,000.
796 (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
797 described in Subsection (4)(a) shall be transferred each year as designated sales and use tax
798 revenue to the Department of Natural Resources to:
799 (A) implement the measures described in Subsections 79-2-303(3)(a) through (d) to
800 protect sensitive plant and animal species; or
801 (B) award grants, up to the amount authorized by the Legislature in an appropriations
802 act, to political subdivisions of the state to implement the measures described in Subsections
803 79-2-303(3)(a) through (d) to protect sensitive plant and animal species.
804 (ii) Money transferred to the Department of Natural Resources under Subsection
805 (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
806 person to list or attempt to have listed a species as threatened or endangered under the
807 Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
808 (iii) At the end of each fiscal year:
809 (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
810 Water Resources Conservation and Development Fund created in Section 73-10-24;
811 (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
812 Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
813 (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
814 Drinking Water Loan Program Subaccount created in Section 73-10c-5.
815 (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
816 Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
817 created in Section 4-18-106.
818 (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
819 in Subsection (4)(a) shall be transferred each year as designated sales and use tax revenue to
820 the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for
821 the adjudication of water rights.
822 (ii) At the end of each fiscal year:
823 (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
824 Water Resources Conservation and Development Fund created in Section 73-10-24;
825 (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
826 Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
827 (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
828 Drinking Water Loan Program Subaccount created in Section 73-10c-5.
829 (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
830 in Subsection (4)(a) shall be deposited into the Water Resources Conservation and
831 Development Fund created in Section 73-10-24 for use by the Division of Water Resources.
832 (ii) In addition to the uses allowed of the Water Resources Conservation and
833 Development Fund under Section 73-10-24, the Water Resources Conservation and
834 Development Fund may also be used to:
835 (A) conduct hydrologic and geotechnical investigations by the Division of Water
836 Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
837 quantifying surface and ground water resources and describing the hydrologic systems of an
838 area in sufficient detail so as to enable local and state resource managers to plan for and
839 accommodate growth in water use without jeopardizing the resource;
840 (B) fund state required dam safety improvements; and
841 (C) protect the state's interest in interstate water compact allocations, including the
842 hiring of technical and legal staff.
843 (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
844 in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program Subaccount
845 created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
846 (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
847 in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program Subaccount
848 created in Section 73-10c-5 for use by the Division of Drinking Water to:
849 (i) provide for the installation and repair of collection, treatment, storage, and
850 distribution facilities for any public water system, as defined in Section 19-4-102;
851 (ii) develop underground sources of water, including springs and wells; and
852 (iii) develop surface water sources.
853 (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
854 2006, the difference between the following amounts shall be expended as provided in this
855 Subsection (5), if that difference is greater than $1:
856 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
857 fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
858 (ii) $17,500,000.
859 (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
860 (A) transferred each fiscal year to the Department of Natural Resources as designated
861 sales and use tax revenue; and
862 (B) expended by the Department of Natural Resources for watershed rehabilitation or
863 restoration.
864 (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
865 tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation
866 and Development Fund created in Section 73-10-24.
867 (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
868 remaining difference described in Subsection (5)(a) shall be:
869 (A) transferred each fiscal year to the Division of Water Resources as designated sales
870 and use tax revenue; and
871 (B) expended by the Division of Water Resources for cloud-seeding projects
872 authorized by Title 73, Chapter 15, Modification of Weather.
873 (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
874 tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation
875 and Development Fund created in Section 73-10-24.
876 (d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
877 remaining difference described in Subsection (5)(a) shall be deposited into the Water
878 Resources Conservation and Development Fund created in Section 73-10-24 for use by the
879 Division of Water Resources for:
880 (i) preconstruction costs:
881 (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, Chapter
882 26, Bear River Development Act; and
883 (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
884 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
885 (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
886 Chapter 26, Bear River Development Act;
887 (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
888 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
889 (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
890 Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
891 (e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
892 remaining difference described in Subsection (5)(a) shall be deposited each year into the Water
893 Rights Restricted Account created by Section 73-2-1.6.
894 (6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a),
895 each fiscal year, the commission shall deposit into the Water Infrastructure Restricted Account
896 created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax rate on the
897 transactions described in Subsection (1) for the fiscal year.
898 (7) (a) Notwithstanding Subsection (3)(a) and subject to Subsection (7)(b), for a fiscal
899 year beginning on or after July 1, 2023, the commission shall deposit into the Transportation
900 Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under
901 Subsection (3)(a) equal to 17% of the revenue collected from the following sales and use taxes:
902 (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
903 (ii) the tax imposed by Subsection (2)(b)(i); and
904 (iii) the tax imposed by Subsection (2)(f)(i)(A)(I).
905 (b) (i) As used in this Subsection (7)(b):
906 (A) "Additional growth revenue" means the amount of relevant revenue collected in
907 the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
908 previous fiscal year.
909 (B) "Combined amount" means the combined total amount of money deposited into the
910 Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
911 (C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
912 Investment Fund created in Subsection 72-2-124(10).
913 (D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
914 equals 17% of the revenue collected from taxes described in Subsections (7)(a)(i) through (iii).
915 (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
916 reduce the deposit under Subsection (7)(a) into the Transportation Investment Fund of 2005 by
917 an amount equal to the amount of the deposit under this Subsection (7)(b) to the Cottonwood
918 Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
919 limit in Subsection (7)(b)(iii).
920 (iii) The commission shall annually deposit the amount described in Subsection
921 (7)(b)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
922 for any single fiscal year of $20,000,000.
923 (iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
924 fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
925 Canyons fund under this Subsection (7)(b) in the same proportion as the decline in relevant
926 revenue.
927 (c) (i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1,
928 2023, the commission shall annually reduce the deposit into the Transportation Investment
929 Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is equal to 5% of:
930 (A) the amount of revenue generated in the current fiscal year by the portion of taxes
931 listed under Subsection (3)(a) that equals 20.68% of the revenue collected from taxes described
932 in Subsections (7)(a)(i) through (iv);
933 (B) the amount of revenue generated in the current fiscal year by registration fees
934 designated under Section 41-1a-1201 to be deposited into the Transportation Investment Fund
935 of 2005; and
936 (C) [
937 Investment Fund of 2005 in accordance with Section 72-2-106 in the current fiscal year.
938 (ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a
939 given fiscal year.
940 (iii) The commission shall annually deposit the amount described in Subsection
941 (7)(c)(i) into the Active Transportation Investment Fund created in Subsection 72-2-124(11).
942 (8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
943 Subsection (7), and subject to Subsections (8)(b) and (d)(ii), for a fiscal year beginning on or
944 after July 1, 2018, the commission shall annually deposit into the Transportation Investment
945 Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under Subsection (3)(a)
946 in an amount equal to 3.68% of the [
947 (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
948 (ii) the tax imposed by Subsection (2)(b)(i); and
949 (iii) the tax imposed by Subsection (2)(f)(i)(A)(I).
950 (b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
951 reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by
952 an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by
953 the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale
954 or use in this state that exceeds 29.4 cents per gallon.
955 (c) The commission shall annually deposit the amount described in Subsection (8)(b)
956 into the Transit Transportation Investment Fund created in Section 72-2-124.
957 (d) (i) As used in this Subsection (8)(d):
958 (A) "Additional growth revenue" means the amount of relevant revenue collected in
959 the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
960 previous fiscal year.
961 (B) "Combined amount" means the combined total amount of money deposited into the
962 Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
963 (C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
964 Investment Fund created in Subsection 72-2-124(10).
965 (D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
966 equals 3.68% of the revenue collected from taxes described in Subsections (8)(a)(i) through
967 (iii).
968 (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
969 reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of 2005 by
970 an amount equal to the amount of the deposit under this Subsection (8)(d) to the Cottonwood
971 Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
972 limit in Subsection (8)(d)(iii).
973 (iii) The commission shall annually deposit the amount described in Subsection
974 (8)(d)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
975 for any single fiscal year of $20,000,000.
976 (iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
977 fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
978 Canyons fund under this Subsection (8)(d) in the same proportion as the decline in relevant
979 revenue.
980 (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
981 2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
982 created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
983 (10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the
984 fiscal year during which the commission receives notice under Section 63N-2-510 that
985 construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the commission
986 shall, for two consecutive fiscal years, annually deposit $1,900,000 of the revenue generated by
987 the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund, created in
988 Section 63N-2-512.
989 (11) (a) The rate specified in this subsection is 0.15%.
990 (b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
991 beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the
992 rate described in Subsection (11)(a) on the transactions that are subject to the sales and use tax
993 under Subsection (2)(a)(i)(A) into the Medicaid Expansion Fund created in Section 26B-1-315.
994 (12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
995 2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated credit
996 solely for use of the Search and Rescue Financial Assistance Program created in, and expended
997 in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
998 (13) (a) For each fiscal year beginning with fiscal year 2020-21, the commission shall
999 annually transfer $1,813,400 of the revenue deposited into the Transportation Investment Fund
1000 of 2005 under Subsections (7) and (8) to the General Fund.
1001 (b) If the total revenue deposited into the Transportation Investment Fund of 2005
1002 under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the commission shall
1003 transfer the total revenue deposited into the Transportation Investment Fund of 2005 under
1004 Subsections (7) and (8) during the fiscal year to the General Fund.
1005 (14) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610,
1006 beginning the first day of the calendar quarter one year after the sales and use tax boundary for
1007 a housing and transit reinvestment zone is established, the commission, at least annually, shall
1008 transfer an amount equal to 15% of the sales and use tax increment within an established sales
1009 and use tax boundary, as defined in Section 63N-3-602, into the Transit Transportation
1010 Investment Fund created in Section 72-2-124.
1011 (15) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
1012 beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure
1013 Restricted Account, created in Section 51-9-902, a portion of the taxes listed under Subsection
1014 (3)(a) equal to 1% of the [
1015 (a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1016 (b) the tax imposed by Subsection (2)(b)(i); and
1017 (c) the tax imposed by Subsection (2)(f)(i)(A)(I).
1018 (16) (a) Notwithstanding Subsection (3)(a), for each fiscal year beginning on or after
1019 July 1, 2024, the commission shall calculate the amount that is equal to 40% of the amount of
1020 state sales and use tax revenue that is:
1021 (i) imposed under Subsection (2);
1022 (ii) remitted in the previous fiscal year; and
1023 (iii) remitted by an establishment that reports a NAICS Code 45911, Sporting Goods
1024 Retailers, of the 2022 North American Industrial Classification System of the federal Executive
1025 Office of the President, Office of Management and Budget, on the establishment's sales tax
1026 account or sales tax outlet.
1027 (b) The commission shall report the amount calculated in accordance with Subsection
1028 (16)(a) to the Division of Finance and the Office of the Legislative Fiscal Analyst.
1029 (c) The Division of Finance shall deposit the amount calculated in accordance with
1030 Subsection (16)(a) into the Outdoor Recreation Impacts Restricted Account created in Section
1031 79-7-207.
1032 Section 3. Section 63J-1-602.1 is amended to read:
1033 63J-1-602.1. List of nonlapsing appropriations from accounts and funds.
1034 Appropriations made from the following accounts or funds are nonlapsing:
1035 (1) The Native American Repatriation Restricted Account created in Section 9-9-407.
1036 (2) Certain money payable for expenses of the Pete Suazo Utah Athletic Commission,
1037 as provided under Title 9, Chapter 23, Pete Suazo Utah Athletic Commission Act.
1038 (3) Funds collected for directing and administering the C-PACE district created in
1039 Section 11-42a-106.
1040 (4) Money received by the Utah Inland Port Authority, as provided in Section
1041 11-58-105.
1042 (5) The Commerce Electronic Payment Fee Restricted Account created in Section
1043 13-1-17.
1044 (6) The Division of Air Quality Oil, Gas, and Mining Restricted Account created in
1045 Section 19-2a-106.
1046 (7) The Division of Water Quality Oil, Gas, and Mining Restricted Account created in
1047 Section 19-5-126.
1048 (8) State funds for matching federal funds in the Children's Health Insurance Program
1049 as provided in Section 26B-3-906.
1050 (9) Funds collected from the program fund for local health department expenses
1051 incurred in responding to a local health emergency under Section 26B-7-111.
1052 (10) The Technology Development Restricted Account created in Section 31A-3-104.
1053 (11) The Criminal Background Check Restricted Account created in Section
1054 31A-3-105.
1055 (12) The Captive Insurance Restricted Account created in Section 31A-3-304, except
1056 to the extent that Section 31A-3-304 makes the money received under that section free revenue.
1057 (13) The Title Licensee Enforcement Restricted Account created in Section
1058 31A-23a-415.
1059 (14) The Health Insurance Actuarial Review Restricted Account created in Section
1060 31A-30-115.
1061 (15) The State Mandated Insurer Payments Restricted Account created in Section
1062 31A-30-118.
1063 (16) The Insurance Fraud Investigation Restricted Account created in Section
1064 31A-31-108.
1065 (17) The Underage Drinking Prevention Media and Education Campaign Restricted
1066 Account created in Section 32B-2-306.
1067 (18) The Drinking While Pregnant Prevention Media and Education Campaign
1068 Restricted Account created in Section 32B-2-308.
1069 (19) The School Readiness Restricted Account created in Section 35A-15-203.
1070 (20) Money received by the Utah State Office of Rehabilitation for the sale of certain
1071 products or services, as provided in Section 35A-13-202.
1072 (21) The Oil and Gas Administrative Penalties Account created in Section 40-6-11.
1073 (22) The Oil and Gas Conservation Account created in Section 40-6-14.5.
1074 (23) The Division of Oil, Gas, and Mining Restricted account created in Section
1075 40-6-23.
1076 (24) The Electronic Payment Fee Restricted Account created by Section 41-1a-121 to
1077 the Motor Vehicle Division.
1078 (25) The License Plate Restricted Account created by Section 41-1a-122.
1079 (26) The Motor Vehicle Enforcement Division Temporary Permit Restricted Account
1080 created by Section 41-3-110 to the State Tax Commission.
1081 (27) The State Disaster Recovery Restricted Account to the Division of Emergency
1082 Management, as provided in Section 53-2a-603.
1083 (28) The Response, Recovery, and Post-disaster Mitigation Restricted Account created
1084 in Section 53-2a-1302.
1085 (29) The Department of Public Safety Restricted Account to the Department of Public
1086 Safety, as provided in Section 53-3-106.
1087 (30) The Utah Highway Patrol Aero Bureau Restricted Account created in Section
1088 53-8-303.
1089 (31) The DNA Specimen Restricted Account created in Section 53-10-407.
1090 (32) The Technical Colleges Capital Projects Fund created in Section 53B-2a-118.
1091 (33) The Higher Education Capital Projects Fund created in Section 53B-22-202.
1092 (34) A certain portion of money collected for administrative costs under the School
1093 Institutional Trust Lands Management Act, as provided under Section 53C-3-202.
1094 (35) The Public Utility Regulatory Restricted Account created in Section 54-5-1.5,
1095 subject to Subsection 54-5-1.5(4)(d).
1096 (36) Funds collected from a surcharge fee to provide certain licensees with access to an
1097 electronic reference library, as provided in Section 58-3a-105.
1098 (37) Certain fines collected by the Division of Professional Licensing for violation of
1099 unlawful or unprofessional conduct that are used for education and enforcement purposes, as
1100 provided in Section 58-17b-505.
1101 (38) Funds collected from a surcharge fee to provide certain licensees with access to an
1102 electronic reference library, as provided in Section 58-22-104.
1103 (39) Funds collected from a surcharge fee to provide certain licensees with access to an
1104 electronic reference library, as provided in Section 58-55-106.
1105 (40) Funds collected from a surcharge fee to provide certain licensees with access to an
1106 electronic reference library, as provided in Section 58-56-3.5.
1107 (41) Certain fines collected by the Division of Professional Licensing for use in
1108 education and enforcement of the Security Personnel Licensing Act, as provided in Section
1109 58-63-103.
1110 (42) The Relative Value Study Restricted Account created in Section 59-9-105.
1111 (43) The Cigarette Tax Restricted Account created in Section 59-14-204.
1112 (44) Funds paid to the Division of Real Estate for the cost of a criminal background
1113 check for a mortgage loan license, as provided in Section 61-2c-202.
1114 (45) Funds paid to the Division of Real Estate for the cost of a criminal background
1115 check for principal broker, associate broker, and sales agent licenses, as provided in Section
1116 61-2f-204.
1117 (46) Certain funds donated to the Department of Health and Human Services, as
1118 provided in Section 26B-1-202.
1119 (47) Certain funds donated to the Division of Child and Family Services, as provided
1120 in Section 80-2-404.
1121 (48) Funds collected by the Office of Administrative Rules for publishing, as provided
1122 in Section 63G-3-402.
1123 (49) The Immigration Act Restricted Account created in Section 63G-12-103.
1124 (50) Money received by the military installation development authority, as provided in
1125 Section 63H-1-504.
1126 (51) The Computer Aided Dispatch Restricted Account created in Section 63H-7a-303.
1127 (52) The Unified Statewide 911 Emergency Service Account created in Section
1128 63H-7a-304.
1129 (53) The Utah Statewide Radio System Restricted Account created in Section
1130 63H-7a-403.
1131 (54) The Utah Capital Investment Restricted Account created in Section 63N-6-204.
1132 (55) The Motion Picture Incentive Account created in Section 63N-8-103.
1133 (56) Funds collected by the housing of state probationary inmates or state parole
1134 inmates, as provided in Subsection 64-13e-104(2).
1135 (57) Certain forestry and fire control funds utilized by the Division of Forestry, Fire,
1136 and State Lands, as provided in Section 65A-8-103.
1137 (58) The Amusement Ride Safety Restricted Account, as provided in Section
1138 72-16-204.
1139 (59) Certain funds received by the Office of the State Engineer for well drilling fines or
1140 bonds, as provided in Section 73-3-25.
1141 (60) The Water Resources Conservation and Development Fund, as provided in
1142 Section 73-23-2.
1143 (61) Award money under the State Asset Forfeiture Grant Program, as provided under
1144 Section 77-11b-403.
1145 (62) Funds donated or paid to a juvenile court by private sources, as provided in
1146 Subsection 78A-6-203(1)(c).
1147 (63) Fees for certificate of admission created under Section 78A-9-102.
1148 (64) Funds collected for adoption document access as provided in Sections 78B-6-141,
1149 78B-6-144, and 78B-6-144.5.
1150 (65) Funds collected for indigent defense as provided in Title 78B, Chapter 22, Part 4,
1151 Utah Indigent Defense Commission.
1152 (66) The Utah Geological Survey Oil, Gas, and Mining Restricted Account created in
1153 Section 79-3-403.
1154 (67) Revenue for golf user fees at the Wasatch Mountain State Park, Palisades State
1155 Park, and Green River State Park, as provided under Section 79-4-403.
1156 (68) Certain funds received by the Division of State Parks from the sale or disposal of
1157 buffalo, as provided under Section 79-4-1001.
1158 (69) The Outdoor Recreation Impacts Restricted Account created in Section 79-7-207.
1159 Section 4. Section 79-7-207 is enacted to read:
1160 79-7-207. Outdoor Recreation Impacts Restricted Account.
1161 (1) There is created within the General Fund a restricted account known as the
1162 "Outdoor Recreation Impacts Restricted Account."
1163 (2) The account shall consist of:
1164 (a) revenue deposited in accordance with Section 59-12-103;
1165 (b) any other funds received as donations for the account or appropriations from other
1166 sources; and
1167 (c) interest earned on the account.
1168 (3) In accordance with Section 63J-1-602.1, appropriations from the account are
1169 nonlapsing.
1170 (4) (a) The account shall earn interest.
1171 (b) Interest earned on the money in the account shall be deposited into the account.
1172 (5) The Legislature may appropriate money from the restricted account:
1173 (a) for avalanche forecasting in the state; or
1174 (b) to a county of the fourth, fifth, or sixth class or a county with a population density
1175 of fewer than 15 people per square mile to mitigate the impacts of outdoor recreation,
1176 including:
1177 (i) solid waste disposal;
1178 (ii) search and rescue activities;
1179 (iii) law enforcement activities;
1180 (iv) emergency medical services; or
1181 (v) fire protection services.
1182 Section 5. Effective date.
1183 (1) Except as provided in Subsection (2), this bill takes effect on May 1, 2024.
1184 (2) The actions affecting Section 59-12-103 (Contingently Effective 01/01/25)
1185 contingently take effect on January 1, 2025.