1
2
3
4
5
6
7 LONG TITLE
8 General Description:
9 This bill creates the Recreational Vehicle Grant Program and establishes funding for the
10 program.
11 Highlighted Provisions:
12 This bill:
13 ▸ defines terms;
14 ▸ creates the Recreational Vehicle Account and requires the State Tax Commission to
15 deposit a portion of certain funds into the account;
16 ▸ creates the Recreational Vehicle Grant Program within the Division of Outdoor
17 Recreation;
18 ▸ creates the Recreational Vehicle Grant Advisory Committee and sets committee
19 rules and procedures;
20 ▸ provides the Division of Outdoor Recreation with rulemaking authority related to
21 the Recreational Vehicle Grant Program; and
22 ▸ makes technical changes.
23 Money Appropriated in this Bill:
24 None
25 Other Special Clauses:
26 None
27 Utah Code Sections Affected:
28 AMENDS:
29 59-2-405.2, as last amended by Laws of Utah 2023, Chapter 159
30 59-2-405.3, as last amended by Laws of Utah 2018, Chapter 432
31 79-7-102, as last amended by Laws of Utah 2022, Chapter 68
32 ENACTS:
33 79-7-601, Utah Code Annotated 1953
34 79-7-602, Utah Code Annotated 1953
35 79-7-603, Utah Code Annotated 1953
36 79-7-604, Utah Code Annotated 1953
37
38 Be it enacted by the Legislature of the state of Utah:
39 Section 1. Section 59-2-405.2 is amended to read:
40 59-2-405.2. Definitions -- Uniform statewide fee on certain tangible personal
41 property -- Distribution of revenues -- Rulemaking authority -- Determining the length of
42 a vessel.
43 (1) As used in this section:
44 (a) (i) Except as provided in Subsection (1)(a)(ii), "all-terrain vehicle" means a motor
45 vehicle that:
46 (A) is an:
47 (I) all-terrain type I vehicle as defined in Section 41-22-2;
48 (II) all-terrain type II vehicle as defined in Section 41-22-2; or
49 (III) all-terrain type III vehicle as defined in Section 41-22-2;
50 (B) is required to be registered in accordance with Title 41, Chapter 22, Off-highway
51 Vehicles; and
52 (C) has:
53 (I) an engine with more than 150 cubic centimeters displacement;
54 (II) a motor that produces more than five horsepower; or
55 (III) an electric motor; and
56 (ii) notwithstanding Subsection (1)(a)(i), "all-terrain vehicle" does not include a
57 snowmobile.
58 (b) "Camper" means a camper:
59 (i) as defined in Section 41-1a-102; and
60 (ii) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
61 Registration.
62 (c) (i) "Canoe" means a vessel that:
63 (A) is long and narrow;
64 (B) has curved sides; and
65 (C) is tapered:
66 (I) to two pointed ends; or
67 (II) to one pointed end and is blunt on the other end; and
68 (ii) "canoe" includes:
69 (A) a collapsible inflatable canoe;
70 (B) a kayak;
71 (C) a racing shell;
72 (D) a rowing scull; or
73 (E) notwithstanding the definition of vessel in Subsection (1)(cc), a canoe with an
74 outboard motor.
75 (d) "Dealer" is as defined in Section 41-1a-102.
76 (e) "Jon boat" means a vessel that:
77 (i) has a square bow; and
78 (ii) has a flat bottom.
79 (f) "Motor vehicle" is as defined in Section 41-22-2.
80 (g) "Other motorcycle" means a motor vehicle that:
81 (i) is:
82 (A) a motorcycle as defined in Section 41-1a-102; and
83 (B) designed primarily for use and operation over unimproved terrain;
84 (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
85 Registration; and
86 (iii) has:
87 (A) an engine with more than 150 cubic centimeters displacement; or
88 (B) a motor that produces more than five horsepower.
89 (h) (i) "Other trailer" means a portable vehicle without motive power that is primarily
90 used:
91 (A) to transport tangible personal property; and
92 (B) for a purpose other than a commercial purpose; and
93 (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for
94 purposes of Subsection (1)(h)(i)(B), the commission may by rule define what constitutes a
95 purpose other than a commercial purpose.
96 (i) "Outboard motor" is as defined in Section 41-1a-102.
97 (j) "Park model recreational vehicle" is as defined in Section 41-1a-102.
98 (k) "Personal watercraft" means a personal watercraft:
99 (i) as defined in Section 73-18-2; and
100 (ii) that is required to be registered in accordance with Title 73, Chapter 18, State
101 Boating Act.
102 (l) (i) "Pontoon" means a vessel that:
103 (A) is:
104 (I) supported by one or more floats; and
105 (II) propelled by either inboard or outboard power; and
106 (B) is not:
107 (I) a houseboat; or
108 (II) a collapsible inflatable vessel; and
109 (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
110 commission may by rule define the term "houseboat."
111 (m) "Qualifying adjustment, exemption, or reduction" means an adjustment,
112 exemption, or reduction:
113 (i) of all or a portion of a qualifying payment;
114 (ii) granted by a county during the refund period; and
115 (iii) received by a qualifying person.
116 (n) (i) "Qualifying payment" means the payment made:
117 (A) of a uniform statewide fee in accordance with this section:
118 (I) by a qualifying person;
119 (II) to a county; and
120 (III) during the refund period; and
121 (B) on an item of qualifying tangible personal property; and
122 (ii) if a qualifying person received a qualifying adjustment, exemption, or reduction for
123 an item of qualifying tangible personal property, the qualifying payment for that qualifying
124 tangible personal property is equal to the difference between:
125 (A) the payment described in this Subsection (1)(n) for that item of qualifying tangible
126 personal property; and
127 (B) the amount of the qualifying adjustment, exemption, or reduction.
128 (o) "Qualifying person" means a person that paid a uniform statewide fee:
129 (i) during the refund period;
130 (ii) in accordance with this section; and
131 (iii) on an item of qualifying tangible personal property.
132 (p) "Qualifying tangible personal property" means a:
133 (i) qualifying vehicle; or
134 (ii) qualifying watercraft.
135 (q) "Qualifying vehicle" means:
136 (i) an all-terrain vehicle with an engine displacement that is 100 or more cubic
137 centimeters but 150 or less cubic centimeters;
138 (ii) an other motorcycle with an engine displacement that is 100 or more cubic
139 centimeters but 150 or less cubic centimeters;
140 (iii) a small motor vehicle with an engine displacement that is 100 or more cubic
141 centimeters but 150 or less cubic centimeters;
142 (iv) a snowmobile with an engine displacement that is 100 or more cubic centimeters
143 but 150 or less cubic centimeters; or
144 (v) a street motorcycle with an engine displacement that is 100 or more cubic
145 centimeters but 150 or less cubic centimeters.
146 (r) "Qualifying watercraft" means a:
147 (i) canoe;
148 (ii) collapsible inflatable vessel;
149 (iii) jon boat;
150 (iv) pontoon;
151 (v) sailboat; or
152 (vi) utility boat.
153 (s) "Refund period" means the time period:
154 (i) beginning on January 1, 2006; and
155 (ii) ending on December 29, 2006.
156 (t) "Sailboat" means a sailboat as defined in Section 73-18-2.
157 (u) (i) "Small motor vehicle" means a motor vehicle that:
158 (A) is required to be registered in accordance with Title 41, Motor Vehicles; and
159 (B) has:
160 (I) an engine with 150 or less cubic centimeters displacement; or
161 (II) a motor that produces five or less horsepower; and
162 (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
163 commission may by rule develop a process for an owner of a motor vehicle to certify whether
164 the motor vehicle has:
165 (A) an engine with 150 or less cubic centimeters displacement; or
166 (B) a motor that produces five or less horsepower.
167 (v) "Snowmobile" means a motor vehicle that:
168 (i) is a snowmobile as defined in Section 41-22-2;
169 (ii) is required to be registered in accordance with Title 41, Chapter 22, Off-highway
170 Vehicles; and
171 (iii) has:
172 (A) an engine with more than 150 cubic centimeters displacement; or
173 (B) a motor that produces more than five horsepower.
174 (w) "Street-legal all-terrain vehicle" means the same as that term is defined in Section
175 41-6a-102.
176 (x) "Street motorcycle" means a motor vehicle that:
177 (i) is:
178 (A) a motorcycle as defined in Section 41-1a-102; and
179 (B) designed primarily for use and operation on highways;
180 (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
181 Registration; and
182 (iii) has:
183 (A) an engine with more than 150 cubic centimeters displacement; or
184 (B) a motor that produces more than five horsepower.
185 (y) "Tangible personal property owner" means a person that owns an item of qualifying
186 tangible personal property.
187 (z) "Tent trailer" means a portable vehicle without motive power that:
188 (i) is constructed with collapsible side walls that:
189 (A) fold for towing by a motor vehicle; and
190 (B) unfold at a campsite;
191 (ii) is designed as a temporary dwelling for travel, recreational, or vacation use;
192 (iii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
193 Registration; and
194 (iv) does not require a special highway movement permit when drawn by a
195 self-propelled motor vehicle.
196 (aa) (i) Except as provided in Subsection (1)(aa)(ii), "travel trailer" means a travel
197 trailer:
198 (A) as defined in Section 41-1a-102; and
199 (B) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
200 Registration; and
201 (ii) notwithstanding Subsection (1)(aa)(i), "travel trailer" does not include:
202 (A) a camper; or
203 (B) a tent trailer.
204 (bb) (i) "Utility boat" means a vessel that:
205 (A) has:
206 (I) two or three bench seating;
207 (II) an outboard motor; and
208 (III) a hull made of aluminum, fiberglass, or wood; and
209 (B) does not have:
210 (I) decking;
211 (II) a permanent canopy; or
212 (III) a floor other than the hull; and
213 (ii) notwithstanding Subsection (1)(bb)(i), "utility boat" does not include a collapsible
214 inflatable vessel.
215 (cc) "Vessel" means a vessel:
216 (i) as defined in Section 73-18-2, including an outboard motor of the vessel; and
217 (ii) that is required to be registered in accordance with Title 73, Chapter 18, State
218 Boating Act.
219 (2) (a) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6),
220 beginning on January 1, 2006, the tangible personal property described in Subsection (2)(b) is:
221 (i) exempt from the tax imposed by Section 59-2-103; and
222 (ii) in lieu of the tax imposed by Section 59-2-103, subject to uniform statewide fees as
223 provided in this section.
224 (b) The following tangible personal property applies to Subsection (2)(a) if that
225 tangible personal property is required to be registered with the state:
226 (i) an all-terrain vehicle;
227 (ii) a camper;
228 (iii) an other motorcycle;
229 (iv) an other trailer;
230 (v) a personal watercraft;
231 (vi) a small motor vehicle;
232 (vii) a snowmobile;
233 (viii) a street motorcycle;
234 (ix) a tent trailer;
235 (x) a travel trailer;
236 (xi) a park model recreational vehicle; and
237 (xii) a vessel if that vessel is less than 31 feet in length as determined under Subsection
238 (8).
239 (3) Except as provided in Subsection (4) and for purposes of this section, the uniform
240 statewide fees are:
241 (a) for a snowmobile:
| 242 | Age of Snowmobile | Uniform Statewide Fee | |
| 243 | 12 or more years | $10 | |
| 244 | 9 or more years but less than 12 years | $20 | |
| 245 | 6 or more years but less than 9 years | $30 | |
| 246 | 3 or more years but less than 6 years | $35 | |
| 247 | Less than 3 years | $45 | |
248 (b) for an all-terrain vehicle that is not a street-legal all-terrain vehicle or another
249 motorcycle:
| 250 | Age of All-Terrain Vehicle or Other Motorcycle Uniform Statewide Fee | Uniform Statewide Fee | |
| 251 | 12 or more years | $4 | |
| 252 | 9 or more years but less than 12 years | $8 | |
| 253 | 6 or more years but less than 9 years | $12 | |
| 254 | 3 or more years but less than 6 years | $14 | |
| 255 | Less than 3 years | $18 | |
256 (c) for a street-legal all-terrain vehicle:
| 257 | Age of Street-Legal All-Terrain Vehicle | Uniform Statewide Fee | |
| 258 | 12 or more years | $4 | |
| 259 | 9 or more years but less than 12 years | $14 | |
| 260 | 6 or more years but less than 9 years | $20 | |
| 261 | 3 or more years but less than 6 years | $28 | |
| 262 | Less than 3 years | $38 | |
263 (d) for a camper or a tent trailer:
| 264 | Age of Camper or Tent Trailer | Uniform Statewide Fee | |
| 265 | 12 or more years | $10 | |
| 266 | 9 or more years but less than 12 years | $25 | |
| 267 | 6 or more years but less than 9 years | $35 | |
| 268 | 3 or more years but less than 6 years | $50 | |
| 269 | Less than 3 years | $70 | |
270 (e) for an other trailer:
| 271 | Age of Other Trailer | Uniform Statewide Fee | |
| 272 | 12 or more years | $10 | |
| 273 | 9 or more years but less than 12 years | $15 | |
| 274 | 6 or more years but less than 9 years | $20 | |
| 275 | 3 or more years but less than 6 years | $25 | |
| 276 | Less than 3 years | $30 | |
277 (f) for a personal watercraft:
| 278 | Age of Personal Watercraft | Uniform Statewide Fee | |
| 279 | 12 or more years | $10 | |
| 280 | 9 or more years but less than 12 years | $25 | |
| 281 | 6 or more years but less than 9 years | $35 | |
| 282 | 3 or more years but less than 6 years | $45 | |
| 283 | Less than 3 years | $55 | |
284 (g) for a small motor vehicle:
| 285 | Age of Small Motor Vehicle | Uniform Statewide Fee | |
| 286 | 6 or more years | $10 | |
| 287 | 3 or more years but less than 6 years | $15 | |
| 288 | Less than 3 years | $25 | |
289 (h) for a street motorcycle:
| 290 | Age of Street Motorcycle | Uniform Statewide Fee | |
| 291 | 12 or more years | $10 | |
| 292 | 9 or more years but less than 12 years | $35 | |
| 293 | 6 or more years but less than 9 years | $50 | |
| 294 | 3 or more years but less than 6 years | $70 | |
| 295 | Less than 3 years | $95 | |
296 (i) for a travel trailer or park model recreational vehicle:
| 297 | Age of Travel Trailer or Park Model Recreational Vehicle | Uniform Statewide Fee | |
| 298 | 12 or more years | $20 | |
| 299 | 9 or more years but less than 12 years | $65 | |
| 300 | 6 or more years but less than 9 years | $90 | |
| 301 | 3 or more years but less than 6 years | $135 | |
| 302 | Less than 3 years | $175 | |
303 (j) $10 regardless of the age of the vessel if the vessel is:
304 (i) less than 15 feet in length;
305 (ii) a canoe;
306 (iii) a jon boat; or
307 (iv) a utility boat;
308 (k) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:
| 309 | Length of Vessel | Uniform Statewide Fee | |
| 310 | 15 feet or more in length but less than 19 feet in length | $15 | |
| 311 | 19 feet or more in length but less than 23 feet in length | $25 | |
| 312 | 23 feet or more in length but less than 27 feet in length | $40 | |
| 313 | 27 feet or more in length but less than 31 feet in length | $75 |
314 (l) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
315 sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:
| 316 | Age of Vessel | Uniform Statewide Fee | |
| 317 | 12 or more years | $25 | |
| 318 | 9 or more years but less than 12 years | $65 | |
| 319 | 6 or more years but less than 9 years | $80 | |
| 320 | 3 or more years but less than 6 years | $110 | |
| 321 | Less than 3 years | $150 | |
322 (m) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
323 sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:
| 324 | Age of Vessel | Uniform Statewide Fee | |
| 325 | 12 or more years | $50 | |
| 326 | 9 or more years but less than 12 years | $120 | |
| 327 | 6 or more years but less than 9 years | $175 | |
| 328 | 3 or more years but less than 6 years | $220 | |
| 329 | Less than 3 years | $275 | |
330 (n) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
331 sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:
| 332 | Age of Vessel | Uniform Statewide Fee | |
| 333 | 12 or more years | $100 | |
| 334 | 9 or more years but less than 12 years | $180 | |
| 335 | 6 or more years but less than 9 years | $240 | |
| 336 | 3 or more years but less than 6 years | $310 | |
| 337 | Less than 3 years | $400 | |
338 (o) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
339 sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:
| 340 | Age of Vessel | Uniform Statewide Fee | |
| 341 | 12 or more years | $120 | |
| 342 | 9 or more years but less than 12 years | $250 | |
| 343 | 6 or more years but less than 9 years | $350 | |
| 344 | 3 or more years but less than 6 years | $500 | |
| 345 | Less than 3 years | $700 | |
346 (4) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this
347 section is as follows:
348 (a) for a street motorcycle:
| 349 | Age of Street Motorcycle | Uniform Statewide Fee | |
| 350 | 12 or more years | $7.75 | |
| 351 | 9 or more years but less than 12 years | $27 | |
| 352 | 6 or more years but less than 9 years | $38.50 | |
| 353 | 3 or more years but less than 6 years | $54 | |
| 354 | Less than 3 years | $73 | |
355 (b) for a small motor vehicle:
| 356 | Age of Small Motor Vehicle | Uniform Statewide Fee | |
| 357 | 6 or more years | $7.75 | |
| 358 | 3 or more years but less than 6 years | $11.50 | |
| 359 | Less than 3 years | $19.25 | |
360 (5) Notwithstanding Section 59-2-407, tangible personal property subject to the
361 uniform statewide fees imposed by this section that is brought into the state shall, as a
362 condition of registration, be subject to the uniform statewide fees unless all property taxes or
363 uniform fees imposed by the state of origin have been paid for the current calendar year.
364 (6) (a) Except as provided in [
365 collected in each county from the uniform statewide fees imposed by this section shall be
366 distributed by the county to each taxing entity in which each item of tangible personal property
367 subject to the uniform statewide fees is located in the same proportion in which revenues
368 collected from the ad valorem property tax are distributed.
369 (b) Each taxing entity described in Subsection (6)(a) that receives revenues from the
370 uniform statewide fees imposed by this section shall distribute the revenues in the same
371 proportion in which revenues collected from the ad valorem property tax are distributed.
372 (7) (a) The commission shall deposit 50% of the revenue collected from the statewide
373 uniform fee on a vessel that is imposed under this section into the Utah Boating Grant Account
374 created in Section 73-18-22.3.
375 (b) [
376 (7)(a) is subject to the requirements of Subsection (6).
377 (8) (a) The commission shall deposit 50% of the revenue collected from the statewide
378 uniform fee under Subsections (3)(d) and (i) into the Recreational Vehicle Account created in
379 Section 79-7-602.
380 (b) The 50% remaining after the deposit described in Subsection (8)(a) collected from
381 the statewide uniform fee under Subsections (3)(d) and (i) is subject to the requirements of
382 Subsection (6).
383 [
384 length of a vessel shall be determined as provided in this Subsection [
385 (b) (i) Except as provided in Subsection [
386 shall be measured as follows:
387 (A) the length of a vessel shall be measured in a straight line; and
388 (B) the length of a vessel is equal to the distance between the bow of the vessel and the
389 stern of the vessel.
390 (ii) Notwithstanding Subsection [
391 include the length of:
392 (A) a swim deck;
393 (B) a ladder;
394 (C) an outboard motor; or
395 (D) an appurtenance or attachment similar to Subsections [
396 through (C) as determined by the commission by rule.
397 (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
398 the commission may by rule define what constitutes an appurtenance or attachment similar to
399 Subsections [
400 (c) The length of a vessel:
401 (i) (A) for a new vessel, is the length:
402 (I) listed on the manufacturer's statement of origin if the length of the vessel measured
403 under Subsection [
404 statement of origin; or
405 (II) listed on a form submitted to the commission by a dealer in accordance with
406 Subsection [
407 is not equal to the length of the vessel listed on the manufacturer's statement of origin; or
408 (B) for a vessel other than a new vessel, is the length:
409 (I) corresponding to the model number if the length of the vessel measured under
410 Subsection [
411 model number; or
412 (II) listed on a form submitted to the commission by an owner of the vessel in
413 accordance with Subsection [
414 Subsection [
415 model number; and
416 (ii) (A) is determined at the time of the:
417 (I) first registration as defined in Section 41-1a-102 that occurs on or after January 1,
418 2006; or
419 (II) first renewal of registration that occurs on or after January 1, 2006; and
420 (B) may be determined after the time described in Subsection [
421 (9)(c)(ii)(A) only if the commission requests that a dealer or an owner submit a form to the
422 commission in accordance with Subsection [
423 (d) (i) A form under Subsection [
424 (A) be developed by the commission;
425 (B) be provided by the commission to:
426 (I) a dealer; or
427 (II) an owner of a vessel;
428 (C) provide for the reporting of the length of a vessel;
429 (D) be submitted to the commission at the time the length of the vessel is determined in
430 accordance with Subsection [
431 (E) be signed by:
432 (I) if the form is submitted by a dealer, that dealer; or
433 (II) if the form is submitted by an owner of the vessel, an owner of the vessel; and
434 (F) include a certification that the information set forth in the form is true.
435 (ii) A certification made under Subsection [
436 made under oath and subject to the same penalties as provided by law for perjury.
437 (iii) (A) A dealer or an owner that submits a form to the commission under Subsection
438 [
439 by:
440 (I) the commission;
441 (II) the county assessor; or
442 (III) the commission and the county assessor.
443 (B) The consent described in Subsection [
444 the acceptance of any form.
445 [
446 during the refund period shall issue a refund to the qualifying person as described in Subsection
447 [
448 (i) the difference described in Subsection [
449 (ii) the qualifying person submitted a form in accordance with Subsections [
450 (10)(c) and (d).
451 (b) The refund amount shall be calculated as follows:
452 (i) for a qualifying vehicle, the refund amount is equal to the difference between:
453 (A) the qualifying payment the qualifying person paid on the qualifying vehicle during
454 the refund period; and
455 (B) the amount of the statewide uniform fee:
456 (I) for that qualifying vehicle; and
457 (II) that the qualifying person would have been required to pay:
458 (Aa) during the refund period; and
459 (Bb) in accordance with this section had Laws of Utah 2006, Fifth Special Session,
460 Chapter 3, Section 1, been in effect during the refund period; and
461 (ii) for a qualifying watercraft, the refund amount is equal to the difference between:
462 (A) the qualifying payment the qualifying person paid on the qualifying watercraft
463 during the refund period; and
464 (B) the amount of the statewide uniform fee:
465 (I) for that qualifying watercraft;
466 (II) that the qualifying person would have been required to pay:
467 (Aa) during the refund period; and
468 (Bb) in accordance with this section had Laws of Utah 2006, Fifth Special Session,
469 Chapter 3, Section 1, been in effect during the refund period.
470 (c) Before the county issues a refund to the qualifying person in accordance with
471 Subsection [
472 qualifying person is entitled to the refund.
473 (d) (i) A form under Subsection [
474 (A) be developed by the commission;
475 (B) be provided by the commission to the counties;
476 (C) be provided by the county to the qualifying person or tangible personal property
477 owner;
478 (D) provide for the reporting of the following:
479 (I) for a qualifying vehicle:
480 (Aa) the type of qualifying vehicle; and
481 (Bb) the amount of cubic centimeters displacement;
482 (II) for a qualifying watercraft:
483 (Aa) the length of the qualifying watercraft;
484 (Bb) the age of the qualifying watercraft; and
485 (Cc) the type of qualifying watercraft;
486 (E) be signed by the qualifying person or tangible personal property owner; and
487 (F) include a certification that the information set forth in the form is true.
488 (ii) A certification made under Subsection [
489 made under oath and subject to the same penalties as provided by law for perjury.
490 (iii) (A) A qualifying person or tangible personal property owner that submits a form to
491 a county under Subsection [
492 qualifying person's consent to an audit or review by:
493 (I) the commission;
494 (II) the county assessor; or
495 (III) the commission and the county assessor.
496 (B) The consent described in Subsection [
497 the acceptance of any form.
498 (e) The county shall make changes to the commission's records with the information
499 received by the county from the form submitted in accordance with Subsection [
500 [
501 personal property if the tangible personal property owner submits a form to the county in
502 accordance with Subsection [
503 [
504 property" means a person that was required to pay a uniform statewide fee:
505 (i) during the refund period;
506 (ii) in accordance with this section; and
507 (iii) on an item of tangible personal property subject to the uniform statewide fees
508 imposed by this section.
509 (b) A county that collected revenues from uniform statewide fees imposed by this
510 section during the refund period shall notify an owner of tangible personal property:
511 (i) of the tangible personal property classification changes made to this section
512 pursuant to Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1;
513 (ii) that the owner of tangible personal property may obtain and file a form to modify
514 the county's records regarding the owner's tangible personal property; and
515 (iii) that the owner may be entitled to a refund pursuant to Subsection [
516 Section 2. Section 59-2-405.3 is amended to read:
517 59-2-405.3. Uniform statewide fee on motor homes -- Distribution of revenues.
518 (1) For purposes of this section, "motor home" means:
519 (a) a motor home, as defined in Section 13-14-102, that is required to be registered
520 with the state; or
521 (b) a self-propelled vehicle that is:
522 (i) modified for primary use as a temporary dwelling for travel, recreational, or
523 vacation use; and
524 (ii) required to be registered with the state.
525 (2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), a
526 motor home is:
527 (a) exempt from the tax imposed by Section 59-2-103; and
528 (b) in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee
529 described in Subsection (3).
530 (3) The uniform statewide fee for a motor home is:
| 531 | Age of Motor Home | Uniform Statewide Fee |
| 532 | 15 or more years | $90 |
| 533 | 12 or more years but less than 15 years | $180 |
| 534 | 9 or more years but less than 12 years | $315 |
| 535 | 6 or more years but less than 9 years | $425 |
| 536 | 3 or more years but less than 6 years | $540 |
| 537 | Less than 3 years | $690 |
538 (4) Notwithstanding Section 59-2-407, a motor home subject to the uniform statewide
539 fee imposed by this section that is brought into the state shall, as a condition of registration, be
540 subject to the uniform statewide fee unless all property taxes or uniform fees imposed by the
541 state of origin have been paid for the current calendar year.
542 (5) (a) The commission shall deposit 50% of the revenue collected from the statewide
543 uniform fee under Subsection (3) into the Recreational Vehicle Account created in Section
544 79-7-602.
545 (b) (i) Each county shall distribute the [
546
547 statewide uniform fee under Subsection (3) after the deposit described in Subsection (5)(a) to
548 each taxing entity in which each motor home subject to the uniform statewide fee is located in
549 the same proportion in which revenue collected from the ad valorem property tax is distributed.
550 [
551 revenue from the uniform statewide fee imposed by this section shall distribute the revenue in
552 the same proportion in which revenue collected from the ad valorem property tax is distributed.
553 (6) An appeal relating to the uniform statewide fee imposed on a motor home by this
554 section shall be filed pursuant to Section 59-2-1005.
555 Section 3. Section 79-7-102 is amended to read:
556 79-7-102. Definitions.
557 As used in this chapter:
558 (1) "Commission" means the Outdoor Adventure Commission created in Section
559 63C-21-201.
560 (2) "Director" means the director of the Division of Outdoor Recreation described in
561 Section 79-7-202.
562 [
563 79-7-201.
564 Section 4. Section 79-7-601 is enacted to read:
565 79-7-601. Definitions.
566 As used in this part:
567 (1) "Advisory committee" means the Recreational Vehicle Grant Advisory Committee,
568 created in Section 79-7-603.
569 (2) "Motor home" means the same as that term is defined in Section 13-14-102.
570 (3) "Park model recreational vehicle" means the same as that term is defined in Section
571 41-1a-102.
572 (4) "Recreational vehicle" means the same as that term is defined in Section 13-14-102.
573 (5) "Travel trailer," "camping trailer," or "fifth wheel trailer" means the same as that
574 term is defined in Section 13-14-102.
575 Section 5. Section 79-7-602 is enacted to read:
576 79-7-602. Recreational Vehicle Account.
577 (1) There is created an expendable special revenue account called the Recreational
578 Vehicle Account.
579 (2) The Recreational Vehicle Account described in Subsection (1) is funded through
580 the collection of revenues received under Subsections 59-2-405.2(8) and 59-2-405.3(5)(a).
581 (3) The division shall administer the account described in Subsection (1) in
582 consultation with the advisory committee.
583 (4) The division may use money from the account only to:
584 (a) provide grants described in Section 79-7-603; and
585 (b) cover the costs of administering the account.
586 (5) Interest accrued from investment of money in the account shall remain in the
587 account.
588 Section 6. Section 79-7-603 is enacted to read:
589 79-7-603. Recreational Vehicle Grant Program creation and organization.
590 (1) There is created the Recreational Vehicle Grant Program within the division.
591 (2) The director of the division shall designate staff with relevant expertise or
592 experience to administer the program.
593 (3) The division and the advisory committee shall:
594 (a) seek to accomplish the following objectives in administering the grant program to:
595 (i) enable public agencies to provide facilities for recreational vehicle use, such as
596 improvements to campgrounds, campsites, dump stations, and other projects that would
597 provide more general recreational vehicle access statewide;
598 (ii) fund the acquisition, lease, construction, development, improvement, operations,
599 and maintenance of facilities and services designed to promote recreational vehicle user health,
600 safety, and enjoyment; and
601 (iii) encourage residents and nonresidents of the state to take advantage of the beauty
602 of the state's outdoors; and
603 (b) approve, or recommend for approval, grant requests based on the following criteria:
604 (i) whether the grant request adequately seeks to meet at least one of the objectives
605 described in Subsection (3)(a);
606 (ii) the likelihood that the grant request will achieve at least one of the objectives
607 described in Subsection (3)(a); and
608 (iii) the estimated cost of the grant request.
609 (4) (a) There is created the Recreational Vehicle Grant Advisory Committee, in the
610 division, that is composed of the following nine members:
611 (i) the director of the division;
612 (ii) the director of the Division of State Parks, created in Section 79-4-201, or the
613 director's designee; and
614 (iii) a member of the public representing recreation vehicle users from each of the
615 seven association of governments regions in the state, including:
616 (A) Six County Association of Governments;
617 (B) Mountainland Association of Governments;
618 (C) Wasatch Front Regional Council;
619 (D) Bear River Association of Governments;
620 (E) Five County Association of Governments;
621 (F) Southeastern Utah Association of Local Governments; and
622 (G) Uintah Basin Association of Governments.
623 (b) The director of the division, with approval from the Outdoor Adventure
624 Commission created in Section 63C-21-201, shall appoint the members described in
625 Subsection (4)(a)(iii).
626 (c) The following may elect to participate in the advisory committee as a non-voting
627 member:
628 (i) a representative from the recreational vehicle industry, appointed by a majority vote
629 of the voting members of the committee;
630 (ii) one member from the Bureau of Land Management; and
631 (iii) one member from the United States Forest Service.
632 (5) (a) Except as required by Subsection (5)(b), when the term of an appointed advisory
633 committee member expires, the commission shall fill the open member's committee seat, by
634 either:
635 (i) appointing a different individual to the open committee member's seat; or
636 (ii) reappointing the expired term member to a renewed four-year term.
637 (b) The commission shall, at the time of appointment or reappointment, adjust the
638 length of terms so that the terms of appointed advisory committee members are staggered to
639 ensure that approximately half of the appointed advisory committee members are appointed
640 every two years.
641 (6) The director of the division shall serve as chair of the advisory committee.
642 (7) The advisory committee shall elect a vice chair from among the advisory committee
643 members each year.
644 (8) When a vacancy occurs in the membership of the advisory committee, the
645 commission shall appoint a replacement to serve out the remainder of that member's term.
646 (9) (a) A majority of the voting members of the advisory committee constitutes a
647 quorum that may conduct advisory committee business.
648 (b) A majority of a quorum enables an action of the advisory committee.
649 (10) A member of the advisory committee may not receive compensation or benefits
650 for the member's service in connection with the advisory committee, but an appointed member
651 described in Subsection (4) may receive per diem and travel expenses in accordance with:
652 (a) Section 63A-3-106;
653 (b) Section 63A-3-107; and
654 (c) rules made by the Division of Finance pursuant to Sections 63A-3-106 and
655 63A-3-107.
656 (11) The advisory committee shall advise and make recommendations to the division
657 regarding a recreational vehicle grant.
658 Section 7. Section 79-7-604 is enacted to read:
659 79-7-604. Rulemaking.
660 In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, after
661 notifying the commission, and as described in this part, the division shall make rules to:
662 (1) develop, create, administer, and maintain the Recreational Vehicle Account
663 described in Section 79-7-602, and the Recreational Vehicle Grant Program and the advisory
664 committee described in Section 79-7-603;
665 (2) coordinate with the State Tax Commission to receive funds the State Tax
666 Commission collects from the uniform statewide fees as described in Subsections
667 59-2-405.2(8) and 59-2-405.3(5)(a); and
668 (3) establish the procedures necessary for the review and approval of a recreational
669 vehicle grant application as described in Section 79-7-603.
670 Section 8. Effective date.
671 This bill takes effect on January 1, 2025.