1     
TRANSPORTATION AMENDMENTS

2     
2024 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Wayne A. Harper

5     
House Sponsor: ____________

6     

7     LONG TITLE
8     General Description:
9          This bill amends provisions related to transportation including a prohibition on the
10     storage of certain dangerous materials beneath or near certain transportation facilities,
11     and makes technical corrections and changes.
12     Highlighted Provisions:
13          This bill:
14          ▸     makes technical changes throughout various sections to clean up cross references
15     and remove outdated language;
16          ▸     amends the definition of a snowmobile;
17          ▸     prohibits the storage of flammable, explosive, or combustible materials near or
18     beneath certain highway and public transit facilities;
19          ▸     amends provisions regarding the use of certain funds for public transit studies;
20          ▸     amends the descriptions of highways near certain state parks;
21          ▸     amends a provision related to required matching funds to qualify for certain
22     transportation funding to exclude projects administered by the Department of
23     Transportation;
24          ▸     amends the definition of abandoned aircraft; and
25          ▸     makes technical changes.
26     Money Appropriated in this Bill:
27          None

28     Other Special Clauses:
29          This bill provides a special effective date.
30     Utah Code Sections Affected:
31     AMENDS:
32          17B-2a-804, as last amended by Laws of Utah 2023, Chapter 15
33          17B-2a-806, as last amended by Laws of Utah 2023, Chapter 22
34          17B-2a-808.1, as last amended by Laws of Utah 2022, Chapter 207
35          17B-2a-808.2, as last amended by Laws of Utah 2023, Chapter 219
36          17B-2a-810.1, as enacted by Laws of Utah 2018, Chapter 424
37          41-1a-1201, as last amended by Laws of Utah 2023, Chapters 33, 212, 219, 335, and
38     372
39          41-6a-201, as renumbered and amended by Laws of Utah 2005, Chapter 2
40          41-22-2, as last amended by Laws of Utah 2022, Chapters 68, 88
41          59-12-103 (Contingently Superseded 01/01/25), as last amended by Laws of Utah
42     2023, Chapters 22, 213, 329, 361, and 471
43          59-12-103 (Contingently Effective 01/01/25), as last amended by Laws of Utah 2023,
44     Chapters 22, 213, 329, 361, 459, and 471
45          59-13-103, as last amended by Laws of Utah 2020, Chapter 373
46          72-1-201, as last amended by Laws of Utah 2023, Chapter 432
47          72-1-203, as last amended by Laws of Utah 2023, Chapters 22, 219
48          72-1-216, as last amended by Laws of Utah 2021, Chapter 280
49          72-1-304, as last amended by Laws of Utah 2023, Chapters 22, 88 and 219
50          72-2-124, as last amended by Laws of Utah 2023, Chapters 22, 88, 219, and 529
51          72-3-202, as last amended by Laws of Utah 2013, Chapter 14
52          72-3-203, as last amended by Laws of Utah 2013, Chapter 14
53          72-3-204, as last amended by Laws of Utah 2013, Chapter 14
54          72-3-205, as last amended by Laws of Utah 2013, Chapter 14
55          72-3-206, as last amended by Laws of Utah 2013, Chapter 14
56          72-6-118, as last amended by Laws of Utah 2020, Chapter 377
57          72-6-121, as last amended by Laws of Utah 2023, Chapter 299
58          72-10-203.5, as enacted by Laws of Utah 2017, Chapter 301

59          72-10-205.5, as last amended by Laws of Utah 2020, Fifth Special Session, Chapter 4
60          72-17-101 (Effective 03/31/24), as enacted by Laws of Utah 2023, Chapter 42
61          72-17-102 (Effective 03/31/24), as enacted by Laws of Utah 2023, Chapter 42
62          77-11d-105, as renumbered and amended by Laws of Utah 2023, Chapter 448
63     ENACTS:
64          72-7-111, Utah Code Annotated 1953
65     

66     Be it enacted by the Legislature of the state of Utah:
67          Section 1. Section 17B-2a-804 is amended to read:
68          17B-2a-804. Additional public transit district powers.
69          (1) In addition to the powers conferred on a public transit district under Section
70     17B-1-103, a public transit district may:
71          (a) provide a public transit system for the transportation of passengers and their
72     incidental baggage;
73          (b) notwithstanding Subsection 17B-1-103(2)(g) and subject to Section 17B-2a-817,
74     levy and collect property taxes only for the purpose of paying:
75          (i) principal and interest of bonded indebtedness of the public transit district; or
76          (ii) a final judgment against the public transit district if:
77          (A) the amount of the judgment exceeds the amount of any collectable insurance or
78     indemnity policy; and
79          (B) the district is required by a final court order to levy a tax to pay the judgment;
80          (c) insure against:
81          (i) loss of revenues from damage to or destruction of some or all of a public transit
82     system from any cause;
83          (ii) public liability;
84          (iii) property damage; or
85          (iv) any other type of event, act, or omission;
86          (d) subject to Section [72-1-202] 72-1-203 pertaining to fixed guideway capital
87     development within a large public transit district, acquire, contract for, lease, construct, own,
88     operate, control, or use:
89          (i) a right-of-way, rail line, monorail, bus line, station, platform, switchyard, terminal,

90     parking lot, or any other facility necessary or convenient for public transit service; or
91          (ii) any structure necessary for access by persons and vehicles;
92          (e) (i) hire, lease, or contract for the supplying or management of a facility, operation,
93     equipment, service, employee, or management staff of an operator; and
94          (ii) provide for a sublease or subcontract by the operator upon terms that are in the
95     public interest;
96          (f) operate feeder bus lines and other feeder or ridesharing services as necessary;
97          (g) accept a grant, contribution, or loan, directly through the sale of securities or
98     equipment trust certificates or otherwise, from the United States, or from a department,
99     instrumentality, or agency of the United States;
100          (h) study and plan transit facilities in accordance with any legislation passed by
101     Congress;
102          (i) cooperate with and enter into an agreement with the state or an agency of the state
103     or otherwise contract to finance to establish transit facilities and equipment or to study or plan
104     transit facilities;
105          (j) subject to Subsection [17B-2a-808.1(5),] 17B-2a-808.1(4), issue bonds as provided
106     in and subject to Chapter 1, Part 11, Special District Bonds, to carry out the purposes of the
107     district;
108          (k) from bond proceeds or any other available funds, reimburse the state or an agency
109     of the state for an advance or contribution from the state or state agency;
110          (l) do anything necessary to avail itself of any aid, assistance, or cooperation available
111     under federal law, including complying with labor standards and making arrangements for
112     employees required by the United States or a department, instrumentality, or agency of the
113     United States;
114          (m) sell or lease property;
115          (n) except as provided in Subsection (2)(b), assist in or operate transit-oriented or
116     transit-supportive developments;
117          (o) subject to Subsections (2) and (3), establish, finance, participate as a limited partner
118     or member in a development with limited liabilities in accordance with Subsection (1)(p),
119     construct, improve, maintain, or operate transit facilities, equipment, and, in accordance with
120     Subsection (3), transit-oriented developments or transit-supportive developments; and

121          (p) subject to the restrictions and requirements in Subsections (2) and (3), assist in a
122     transit-oriented development or a transit-supportive development in connection with project
123     area development as defined in Section 17C-1-102 by:
124          (i) investing in a project as a limited partner or a member, with limited liabilities; or
125          (ii) subordinating an ownership interest in real property owned by the public transit
126     district.
127          (2) (a) A public transit district may only assist in the development of areas under
128     Subsection (1)(p) that have been approved by the board of trustees, and in the manners
129     described in Subsection (1)(p).
130          (b) A public transit district may not invest in a transit-oriented development or
131     transit-supportive development as a limited partner or other limited liability entity under the
132     provisions of Subsection (1)(p)(i), unless the partners, developer, or other investor in the entity,
133     makes an equity contribution equal to no less than 25% of the appraised value of the property
134     to be contributed by the public transit district.
135          (c) (i) For transit-oriented development projects, a public transit district shall adopt
136     transit-oriented development policies and guidelines that include provisions on affordable
137     housing.
138          (ii) For transit-supportive development projects, a public transit district shall work with
139     the metropolitan planning organization and city and county governments where the project is
140     located to collaboratively seek to create joint plans for the areas within one-half mile of transit
141     stations, including plans for affordable housing.
142          (d) A current board member of a public transit district to which the board member is
143     appointed may not have any interest in the transactions engaged in by the public transit district
144     pursuant to Subsection (1)(p)(i) or (ii), except as may be required by the board member's
145     fiduciary duty as a board member.
146          (3) For any transit-oriented development or transit-supportive development authorized
147     in this section, the public transit district shall:
148          (a) perform a cost-benefit analysis of the monetary investment and expenditures of the
149     development, including effect on:
150          (i) service and ridership;
151          (ii) regional plans made by the metropolitan planning agency;

152          (iii) the local economy;
153          (iv) the environment and air quality;
154          (v) affordable housing; and
155          (vi) integration with other modes of transportation;
156          (b) provide evidence to the public of a quantifiable positive return on investment,
157     including improvements to public transit service; and
158          (c) coordinate with the Department of Transportation in accordance with Section
159     [72-1-202] 72-2-203 pertaining to fixed guideway capital development and associated parking
160     facilities within a station area plan for a transit oriented development within a large public
161     transit district.
162          (4) For any fixed guideway capital development project with oversight by the
163     Department of Transportation as described in Section [72-1-202] 72-2-203, a large public
164     transit district shall coordinate with the Department of Transportation in all aspects of the
165     project, including planning, project development, outreach, programming, environmental
166     studies and impact statements, impacts on public transit operations, and construction.
167          (5) A public transit district may participate in a transit-oriented development only if:
168          (a) for a transit-oriented development involving a municipality:
169          (i) the relevant municipality has developed and adopted a station area plan; and
170          (ii) the municipality is in compliance with Sections 10-9a-403 and 10-9a-408 regarding
171     the inclusion of moderate income housing in the general plan and the required reporting
172     requirements; or
173          (b) for a transit-oriented development involving property in an unincorporated area of a
174     county, the county is in compliance with Sections 17-27a-403 and 17-27a-408 regarding
175     inclusion of moderate income housing in the general plan and required reporting requirements.
176          (6) A public transit district may be funded from any combination of federal, state,
177     local, or private funds.
178          (7) A public transit district may not acquire property by eminent domain.
179          Section 2. Section 17B-2a-806 is amended to read:
180          17B-2a-806. Authority of the state or an agency of the state with respect to a
181     public transit district -- Counties and municipalities authorized to provide funds to
182     public transit district -- Equitable allocation of resources within the public transit

183     district.
184          (1) The state or an agency of the state may:
185          (a) make public contributions to a public transit district as in the judgment of the
186     Legislature or governing board of the agency are necessary or proper;
187          (b) authorize a public transit district to perform, or aid and assist a public transit district
188     in performing, an activity that the state or agency is authorized by law to perform; or
189          (c) perform any action that the state agency is authorized by law to perform for the
190     benefit of a public transit district.
191          (2) (a) A county or municipality involved in the establishment and operation of a
192     public transit district may provide funds necessary for the operation and maintenance of the
193     district.
194          (b) A county's use of property tax funds to establish and operate a public transit district
195     within any part of the county is a county purpose under Section 17-53-220.
196          (3) (a) To allocate resources and funds for development and operation of a public
197     transit district, whether received under this section or from other sources, and subject to
198     Section [72-1-202] 72-1-203 pertaining to fixed guideway capital development within a large
199     public transit district, a public transit district may:
200          (i) give priority to public transit services that feed rail fixed guideway services; and
201          (ii) allocate funds according to population distribution within the public transit district.
202          (b) The comptroller of a public transit district shall report the criteria and data
203     supporting the allocation of resources and funds in the statement required in Section
204     17B-2a-812.
205          Section 3. Section 17B-2a-808.1 is amended to read:
206          17B-2a-808.1. Large public transit district board of trustees powers and duties --
207     Adoption of ordinances, resolutions, or orders -- Effective date of ordinances.
208          (1) The powers and duties of a board of trustees of a large public transit district stated
209     in this section are in addition to the powers and duties stated in Section 17B-1-301.
210          (2) The board of trustees of each large public transit district shall:
211          (a) hold public meetings and receive public comment;
212          (b) ensure that the policies, procedures, and management practices established by the
213     public transit district meet state and federal regulatory requirements and federal grantee

214     eligibility;
215          (c) [subject to Subsection (8),] create and approve an annual budget, including the
216     issuance of bonds and other financial instruments, after consultation with the local advisory
217     council;
218          (d) approve any interlocal agreement with a local jurisdiction;
219          (e) in consultation with the local advisory council, approve contracts and overall
220     property acquisitions and dispositions for transit-oriented development;
221          (f) in consultation with constituent counties, municipalities, metropolitan planning
222     organizations, and the local advisory council:
223          (i) develop and approve a strategic plan for development and operations on at least a
224     four-year basis; and
225          (ii) create and pursue funding opportunities for transit capital and service initiatives to
226     meet anticipated growth within the public transit district;
227          (g) annually report the public transit district's long-term financial plan to the State
228     Bonding Commission;
229          (h) annually report the public transit district's progress and expenditures related to state
230     resources to the Executive Appropriations Committee and the Infrastructure and General
231     Government Appropriations Subcommittee;
232          (i) annually report to the Transportation Interim Committee the public transit district's
233     efforts to engage in public-private partnerships for public transit services;
234          (j) hire, set salaries, and develop performance targets and evaluations for:
235          (i) the executive director; and
236          (ii) all chief level officers;
237          (k) supervise and regulate each transit facility that the public transit district owns and
238     operates, including:
239          (i) fix rates, fares, rentals, charges and any classifications of rates, fares, rentals, and
240     charges; and
241          (ii) make and enforce rules, regulations, contracts, practices, and schedules for or in
242     connection with a transit facility that the district owns or controls;
243          (l) [subject to Subsection (4),] control the investment of all funds assigned to the
244     district for investment, including funds:

245          (i) held as part of a district's retirement system; and
246          (ii) invested in accordance with the participating employees' designation or direction
247     pursuant to an employee deferred compensation plan established and operated in compliance
248     with Section 457 of the Internal Revenue Code;
249          (m) in consultation with the local advisory council created under Section
250     17B-2a-808.2, invest all funds according to the procedures and requirements of Title 51,
251     Chapter 7, State Money Management Act;
252          (n) if a custodian is appointed under Subsection (3)(d), [and subject to Subsection (4),]
253     pay the fees for the custodian's services from the interest earnings of the investment fund for
254     which the custodian is appointed;
255          (o) (i) cause an annual audit of all public transit district books and accounts to be made
256     by an independent certified public accountant;
257          (ii) as soon as practicable after the close of each fiscal year, submit to each of the
258     councils of governments within the public transit district a financial report showing:
259          (A) the result of district operations during the preceding fiscal year;
260          (B) an accounting of the expenditures of all local sales and use tax revenues generated
261     under Title 59, Chapter 12, Part 22, Local Option Sales and Use Taxes for Transportation Act;
262          (C) the district's financial status on the final day of the fiscal year; and
263          (D) the district's progress and efforts to improve efficiency relative to the previous
264     fiscal year; and
265          (iii) supply copies of the report under Subsection (2)(o)(ii) to the general public upon
266     request;
267          (p) report at least annually to the Transportation Commission created in Section
268     72-1-301, which report shall include:
269          (i) the district's short-term and long-range public transit plans, including the portions of
270     applicable regional transportation plans adopted by a metropolitan planning organization
271     established under 23 U.S.C. Sec. 134; and
272          (ii) any transit capital development projects that the board of trustees would like the
273     Transportation Commission to consider;
274          (q) direct the internal auditor appointed under Section 17B-2a-810 to conduct audits
275     that the board of trustees determines, in consultation with the local advisory council created in

276     Section 17B-2a-808.2, to be the most critical to the success of the organization;
277          (r) together with the local advisory council created in Section 17B-2a-808.2, hear audit
278     reports for audits conducted in accordance with Subsection (2)(o);
279          (s) review and approve all contracts pertaining to reduced fares, and evaluate existing
280     contracts, including review of:
281          (i) how negotiations occurred;
282          (ii) the rationale for providing a reduced fare; and
283          (iii) identification and evaluation of cost shifts to offset operational costs incurred and
284     impacted by each contract offering a reduced fare;
285          (t) in consultation with the local advisory council, develop and approve other board
286     policies, ordinances, and bylaws; and
287          (u) review and approve any:
288          (i) contract or expense exceeding $200,000; or
289          (ii) proposed change order to an existing contract if the change order:
290          (A) increases the total contract value to $200,000 or more;
291          (B) increases a contract of or expense of $200,000 or more by 15% or more; or
292          (C) has a total change order value of $200,000 or more.
293          (3) A board of trustees of a large public transit district may:
294          (a) subject to Subsection [(5)] (4), make and pass ordinances, resolutions, and orders
295     that are:
296          (i) not repugnant to the United States Constitution, the Utah Constitution, or the
297     provisions of this part; and
298          (ii) necessary for:
299          (A) the governance and management of the affairs of the district;
300          (B) the execution of district powers; and
301          (C) carrying into effect the provisions of this part;
302          (b) provide by resolution, under terms and conditions the board considers fit, for the
303     payment of demands against the district without prior specific approval by the board, if the
304     payment is:
305          (i) for a purpose for which the expenditure has been previously approved by the board;
306          (ii) in an amount no greater than the amount authorized; and

307          (iii) approved by the executive director or other officer or deputy as the board
308     prescribes;
309          (c) in consultation with the local advisory council created in Section 17B-2a-808.2:
310          (i) hold public hearings and subpoena witnesses; and
311          (ii) appoint district officers to conduct a hearing and require the officers to make
312     findings and conclusions and report them to the board; and
313          (d) appoint a custodian for the funds and securities under its control, subject to
314     Subsection (2)(n).
315          [(4) For a large public transit district in existence as of May 8, 2018, on or before
316     September 30, 2019, the board of trustees of a large public transit district shall present a report
317     to the Transportation Interim Committee regarding retirement benefits of the district,
318     including:]
319          [(a) the feasibility of becoming a participating employer and having retirement benefits
320     of eligible employees and officials covered in applicable systems and plans administered under
321     Title 49, Utah State Retirement and Insurance Benefit Act;]
322          [(b) any legal or contractual restrictions on any employees that are party to a
323     collectively bargained retirement plan; and]
324          [(c) a comparison of retirement plans offered by the large public transit district and
325     similarly situated public employees, including the costs of each plan and the value of the
326     benefit offered.]
327          [(5)] (4) The board of trustees may not issue a bond unless the board of trustees has
328     consulted and received approval from the State Finance Review Commission created in Section
329     63C-25-201.
330          [(6)] (5) A member of the board of trustees of a large public transit district or a hearing
331     officer designated by the board may administer oaths and affirmations in a district investigation
332     or proceeding.
333          [(7)] (6) (a) The vote of the board of trustees on each ordinance or resolution shall be
334     by roll call vote with each affirmative and negative vote recorded.
335          (b) The board of trustees of a large public transit district may not adopt an ordinance
336     unless it is introduced at least 24 hours before the board of trustees adopts it.
337          (c) Each ordinance adopted by a large public transit district's board of trustees shall

338     take effect upon adoption, unless the ordinance provides otherwise.
339          [(8) (a) For a large public transit district in existence on May 8, 2018, for the budget
340     for calendar year 2019, the board in place on May 8, 2018, shall create the tentative annual
341     budget.]
342          [(b) The budget described in Subsection (8)(a) shall include setting the salary of each
343     of the members of the board of trustees that will assume control on or before November 1,
344     2018, which salary may not exceed $150,000, plus additional retirement and other standard
345     benefits, as set by the local advisory council as described in Section 17B-2a-808.2.]
346          [(c) For a large public transit district in existence on May 8, 2018, the board of trustees
347     that assumes control of the large public transit district on or before November 2, 2018, shall
348     approve the calendar year 2019 budget on or before December 31, 2018.]
349          Section 4. Section 17B-2a-808.2 is amended to read:
350          17B-2a-808.2. Large public transit district local advisory council -- Powers and
351     duties.
352          (1) A large public transit district shall create and consult with a local advisory council.
353          (2) (a) (i) For a large public transit district in existence as of January 1, 2019, the local
354     advisory council shall have membership selected as described in Subsection (2)(b).
355          (ii) (A) For a large public transit district created after January 1, 2019, the political
356     subdivision or subdivisions forming the large public transit district shall submit to the
357     Legislature for approval a proposal for the appointments to the local advisory council of the
358     large public transit district similar to the appointment process described in Subsection (2)(b).
359          (B) Upon approval of the Legislature, each nominating individual or body shall appoint
360     individuals to the local advisory council.
361          (b) (i) The council of governments of Salt Lake County shall appoint three members to
362     the local advisory council.
363          (ii) The mayor of Salt Lake City shall appoint one member to the local advisory
364     council.
365          (iii) The council of governments of Utah County shall appoint two members to the
366     local advisory council.
367          (iv) The council of governments of Davis County and Weber County shall each appoint
368     one member to the local advisory council.

369          (v) The councils of governments of Box Elder County and Tooele County shall jointly
370     appoint one member to the local advisory council.
371          (3) The local advisory council shall meet at least quarterly in a meeting open to the
372     public for comment to discuss the service, operations, and any concerns with the public transit
373     district operations and functionality.
374          (4) (a) The duties of the local advisory council shall include:
375          (i) setting the compensation packages of the board of trustees, which salary, except as
376     provided in Subsection (4)(b), may not exceed $150,000 for a newly appointed board member,
377     plus additional retirement and other standard benefits;
378          (ii) reviewing, approving, and recommending final adoption by the board of trustees of
379     the large public transit district service plans at least every two and one-half years;
380          (iii) except for a fixed guideway capital development project under the authority of the
381     Department of Transportation as described in Section [72-1-202] 72-1-203, reviewing,
382     approving, and recommending final adoption by the board of trustees of project development
383     plans, including funding, of all new capital development projects;
384          (iv) reviewing, approving, and recommending final adoption by the board of trustees of
385     any plan for a transit-oriented development where a large public transit district is involved;
386          (v) at least annually, engaging with the safety and security team of the large public
387     transit district to ensure coordination with local municipalities and counties;
388          (vi) assisting with coordinated mobility and constituent services provided by the public
389     transit district;
390          (vii) representing and advocating the concerns of citizens within the public transit
391     district to the board of trustees; and
392          (viii) other duties described in Section 17B-2a-808.1.
393          (b) The local advisory council may approve an increase in the compensation for
394     members of the board of trustees based on a cost-of-living adjustment at the same rate as
395     government employees of the state for the same year.
396          (5) The local advisory council shall meet at least quarterly with and consult with the
397     board of trustees and advise regarding the operation and management of the public transit
398     district.
399          Section 5. Section 17B-2a-810.1 is amended to read:

400          17B-2a-810.1. Attorney general as legal counsel for a large public transit district
401     -- Large public transit district may sue and be sued.
402          (1) [Subject to Subsection (2), in] In accordance with Title 67, Chapter 5, Attorney
403     General, the Utah attorney general shall serve as legal counsel for a large public transit district.
404          [(2) (a) For any large public transit district in existence as of May 8, 2018, the
405     transition to legal representation by the Utah attorney general shall occur as described in this
406     Subsection (2), but no later than July 1, 2019.]
407          [(b) (i) For any large public transit district in existence as of May 8, 2018, in
408     partnership with the Utah attorney general, the board of trustees of the large public transit
409     district shall study and develop a strategy to transition legal representation from a general
410     counsel to the Utah attorney general.]
411          [(ii) In partnership with the Utah attorney general, the board of trustees of the large
412     public transit district shall present a report to the Transportation Interim Committee before
413     November 30, 2018, to:]
414          [(A) outline the transition strategy; and]
415          [(B) request any legislation that might be required for the transition.]
416          [(3)] (2) Sections 67-5-6 through [13, Attorney General Career Service Act,] 67-5-13
417     apply to representation of a large public transit district by the Utah attorney general.
418          [(4)] (3) A large public transit district may sue, and it may be sued only on written
419     contracts made by it or under its authority.
420          [(5)] (4) In all matters requiring legal advice in the performance of the attorney
421     general's duties and in the prosecution or defense of any action growing out of the performance
422     of the attorney general's duties, the attorney general is the legal adviser of a large public transit
423     district and shall perform any and all legal services required by the large public transit district.
424          [(6)] (5) The attorney general shall aid in any investigation, hearing, or trial under the
425     provisions of this part and institute and prosecute actions or proceedings for the enforcement of
426     the provisions of the Constitution and statutes of this state or any rule or ordinance of the large
427     public transit district affecting and related to public transit, persons, and property.
428          Section 6. Section 41-1a-1201 is amended to read:
429          41-1a-1201. Disposition of fees.
430          (1) All fees received and collected under this part shall be transmitted daily to the state

431     treasurer.
432          (2) Except as provided in Subsections (3), (5), (6), (7), (8), and (9) and Sections
433     41-1a-1205, 41-1a-1220, 41-1a-1221, 41-1a-1222, 41-1a-1223, and 41-1a-1603, all fees
434     collected under this part shall be deposited into the Transportation Fund.
435          (3) Funds generated under Subsections 41-1a-1211(1)(b)(ii), (6)(b)(ii), (7), and (9), and
436     Section 41-1a-1212 shall be deposited into the License Plate Restricted Account created in
437     Section 41-1a-122.
438          (4) (a) Except as provided in Subsections (3) and (4)(b) and Section 41-1a-1205, the
439     expenses of the commission in enforcing and administering this part shall be provided for by
440     legislative appropriation from the revenues of the Transportation Fund.
441          (b) Three dollars of the registration fees imposed under Subsections 41-1a-1206(2)(a)
442     and (b) for each vehicle registered for a six-month registration period under Section
443     41-1a-215.5 may be used by the commission to cover the costs incurred in enforcing and
444     administering this part.
445          (c) Fifty cents of the registration fee imposed under Subsection 41-1a-1206(1)(i) for
446     each vintage vehicle that has a model year of [1981] 1983 or newer may be used by the
447     commission to cover the costs incurred in enforcing and administering this part.
448          (5) (a) The following portions of the registration fees imposed under Section
449     41-1a-1206 for each vehicle shall be deposited into the Transportation Investment Fund of
450     2005 created in Section 72-2-124:
451          (i) $30 of the registration fees imposed under Subsections 41-1a-1206(1)(a), (1)(b),
452     (1)(f), (4), and (7);
453          (ii) $21 of the registration fees imposed under Subsections 41-1a-1206(1)(c)(i) and
454     (1)(c)(ii);
455          (iii) $2.50 of the registration fee imposed under Subsection 41-1a-1206(1)(e)(ii);
456          (iv) $23 of the registration fee imposed under Subsection 41-1a-1206(1)(d)(i);
457          (v) $24.50 of the registration fee imposed under Subsection 41-1a-1206(1)(e)(i); and
458          (vi) $1 of the registration fee imposed under Subsection 41-1a-1206(1)(d)(ii).
459          (b) The following portions of the registration fees collected for each vehicle registered
460     for a six-month registration period under Section 41-1a-215.5 shall be deposited into the
461     Transportation Investment Fund of 2005 created in Section 72-2-124:

462          (i) $23.25 of each registration fee collected under Subsection 41-1a-1206(2)(a)(i); and
463          (ii) $23 of each registration fee collected under Subsection 41-1a-1206(2)(a)(ii).
464          (6) (a) Ninety-four cents of each registration fee imposed under Subsections
465     41-1a-1206(1)(a) and (b) for each vehicle shall be deposited into the Public Safety Restricted
466     Account created in Section 53-3-106.
467          (b) Seventy-one cents of each registration fee imposed under Subsections
468     41-1a-1206(2)(a) and (b) for each vehicle registered for a six-month registration period under
469     Section 41-1a-215.5 shall be deposited into the Public Safety Restricted Account created in
470     Section 53-3-106.
471          (7) (a) One dollar of each registration fee imposed under Subsections 41-1a-1206(1)(a)
472     and (b) for each vehicle shall be deposited into the Motor Vehicle Safety Impact Restricted
473     Account created in Section 53-8-214.
474          (b) One dollar of each registration fee imposed under Subsections 41-1a-1206(2)(a)
475     and (b) for each vehicle registered for a six-month registration period under Section
476     41-1a-215.5 shall be deposited into the Motor Vehicle Safety Impact Restricted Account
477     created in Section 53-8-214.
478          (8) Fifty cents of each registration fee imposed under Subsection 41-1a-1206(1)(a) for
479     each motorcycle shall be deposited into the Neuro-Rehabilitation Fund created in Section
480     26B-1-319.
481          (9) (a) Beginning on January 1, 2024, subject to Subsection (9)(b), $2 of each
482     registration fee imposed under Section 41-1a-1206 shall be deposited into the Rural
483     Transportation Infrastructure Fund created in Section 72-2-133.
484          (b) Beginning on January 1, 2025, and each January 1 thereafter, the amount described
485     in Subsection (9)(a) shall be annually adjusted by taking the amount deposited the previous
486     year and adding an amount equal to the greater of:
487          (i) an amount calculated by multiplying the amount deposited by the previous year by
488     the actual percentage change during the previous fiscal year in the Consumer Price Index; and
489          (ii) 0.
490          (c) The amounts calculated as described in Subsection (9)(b) shall be rounded up to the
491     nearest 1 cent.
492          Section 7. Section 41-6a-201 is amended to read:

493          41-6a-201. Chapter relates to vehicles on highways -- Exceptions.
494          The provisions of this chapter relating to the operation of vehicles refer exclusively to
495     the operation of vehicles upon highways, except:
496          (1) when a different place is specifically identified; [or]
497          (2) under the provisions of Section 41-6a-210, Part 4, Accident Responsibilities, and
498     Part 5, Driving Under the Influence and Reckless Driving, which apply upon highways and
499     elsewhere throughout the state[.]; or
500          (3) on private roads within the confines of a campus of a private institution of higher
501     education that has a certified private law enforcement agency, as authorized by Subsection
502     53-19-202(1)(b).
503          Section 8. Section 41-22-2 is amended to read:
504          41-22-2. Definitions.
505          As used in this chapter:
506          (1) "Advisory council" means an advisory council appointed by the Division of
507     Outdoor Recreation that has within the advisory council's duties advising on policies related to
508     the use of off-highway vehicles.
509          (2) "All-terrain type I vehicle" means any motor vehicle 52 inches or less in width,
510     having an unladen dry weight of 1,500 pounds or less, traveling on three or more low pressure
511     tires, having a seat designed to be straddled by the operator, and designed for or capable of
512     travel over unimproved terrain.
513          (3) (a) "All-terrain type II vehicle" means any motor vehicle 80 inches or less in width,
514     traveling on four or more low pressure tires, having a steering wheel, non-straddle seating, a
515     rollover protection system, and designed for or capable of travel over unimproved terrain, and
516     is:
517          (i) an electric-powered vehicle; or
518          (ii) a vehicle powered by an internal combustion engine and has an unladen dry weight
519     of 3,500 pounds or less.
520          (b) "All-terrain type II vehicle" does not include golf carts, any vehicle designed to
521     carry a person with a disability, any vehicle not specifically designed for recreational use, or
522     farm tractors as defined under Section 41-1a-102.
523          (4) (a) "All-terrain type III vehicle" means any other motor vehicle, not defined in

524     Subsection (2), (3), (12), or (22), designed for or capable of travel over unimproved terrain.
525          (b) "All-terrain type III vehicle" does not include golf carts, any vehicle designed to
526     carry a person with a disability, any vehicle not specifically designed for recreational use, or
527     farm tractors as defined under Section 41-1a-102.
528          (5) "Commission" means the Outdoor Adventure Commission.
529          (6) "Cross-country" means across natural terrain and off an existing highway, road,
530     route, or trail.
531          (7) "Dealer" means a person engaged in the business of selling off-highway vehicles at
532     wholesale or retail.
533          (8) "Division" means the Division of Outdoor Recreation.
534          (9) "Low pressure tire" means any pneumatic tire six inches or more in width designed
535     for use on wheels with rim diameter of 14 inches or less and utilizing an operating pressure of
536     10 pounds per square inch or less as recommended by the vehicle manufacturer.
537          (10) "Manufacturer" means a person engaged in the business of manufacturing
538     off-highway vehicles.
539          (11) (a) "Motor vehicle" means every vehicle which is self-propelled.
540          (b) "Motor vehicle" includes an off-highway vehicle.
541          (12) "Motorcycle" means every motor vehicle having a saddle for the use of the
542     operator and designed to travel on not more than two tires.
543          (13) "Off-highway implement of husbandry" means every all-terrain type I vehicle,
544     all-terrain type II vehicle, all-terrain type III vehicle, motorcycle, or snowmobile that is used by
545     the owner or the owner's agent for agricultural operations.
546          (14) "Off-highway vehicle" means any snowmobile, all-terrain type I vehicle,
547     all-terrain type II vehicle, all-terrain type III vehicle, or motorcycle.
548          (15) "Operate" means to control the movement of or otherwise use an off-highway
549     vehicle.
550          (16) "Operator" means the person who is in actual physical control of an off-highway
551     vehicle.
552          (17) "Organized user group" means an off-highway vehicle organization incorporated
553     as a nonprofit corporation in the state under Title 16, Chapter 6a, Utah Revised Nonprofit
554     Corporation Act, for the purpose of promoting the interests of off-highway vehicle recreation.

555          (18) "Owner" means a person, other than a person with a security interest, having a
556     property interest or title to an off-highway vehicle and entitled to the use and possession of that
557     vehicle.
558          (19) "Public land" means land owned or administered by any federal or state agency or
559     any political subdivision of the state.
560          (20) "Register" means the act of assigning a registration number to an off-highway
561     vehicle.
562          (21) "Roadway" is used as defined in Section 41-6a-102.
563          (22) "Snowmobile" means any motor vehicle designed for travel on snow or ice and
564     steered and supported in whole or in part by skis, belts, cleats, runners, or low pressure tires,
565     and equipped with a saddle for the use of the rider.
566          (23) "Street or highway" means the entire width between boundary lines of every way
567     or place of whatever nature, when any part of it is open to the use of the public for vehicular
568     travel.
569          (24) "Street-legal all-terrain vehicle" or "street-legal ATV" has the same meaning as
570     defined in Section 41-6a-102.
571          Section 9. Section 59-12-103 (Contingently Superseded 01/01/25) is amended to
572     read:
573          59-12-103 (Contingently Superseded 01/01/25). Sales and use tax base -- Rates --
574     Effective dates -- Use of sales and use tax revenues.
575          (1) A tax is imposed on the purchaser as provided in this part on the purchase price or
576     sales price for amounts paid or charged for the following transactions:
577          (a) retail sales of tangible personal property made within the state;
578          (b) amounts paid for:
579          (i) telecommunications service, other than mobile telecommunications service, that
580     originates and terminates within the boundaries of this state;
581          (ii) mobile telecommunications service that originates and terminates within the
582     boundaries of one state only to the extent permitted by the Mobile Telecommunications
583     Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
584          (iii) an ancillary service associated with a:
585          (A) telecommunications service described in Subsection (1)(b)(i); or

586          (B) mobile telecommunications service described in Subsection (1)(b)(ii);
587          (c) sales of the following for commercial use:
588          (i) gas;
589          (ii) electricity;
590          (iii) heat;
591          (iv) coal;
592          (v) fuel oil; or
593          (vi) other fuels;
594          (d) sales of the following for residential use:
595          (i) gas;
596          (ii) electricity;
597          (iii) heat;
598          (iv) coal;
599          (v) fuel oil; or
600          (vi) other fuels;
601          (e) sales of prepared food;
602          (f) except as provided in Section 59-12-104, amounts paid or charged as admission or
603     user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
604     exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
605     fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
606     television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
607     driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
608     tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
609     horseback rides, sports activities, or any other amusement, entertainment, recreation,
610     exhibition, cultural, or athletic activity;
611          (g) amounts paid or charged for services for repairs or renovations of tangible personal
612     property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
613          (i) the tangible personal property; and
614          (ii) parts used in the repairs or renovations of the tangible personal property described
615     in Subsection (1)(g)(i), regardless of whether:
616          (A) any parts are actually used in the repairs or renovations of that tangible personal

617     property; or
618          (B) the particular parts used in the repairs or renovations of that tangible personal
619     property are exempt from a tax under this chapter;
620          (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for
621     assisted cleaning or washing of tangible personal property;
622          (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
623     accommodations and services that are regularly rented for less than 30 consecutive days;
624          (j) amounts paid or charged for laundry or dry cleaning services;
625          (k) amounts paid or charged for leases or rentals of tangible personal property if within
626     this state the tangible personal property is:
627          (i) stored;
628          (ii) used; or
629          (iii) otherwise consumed;
630          (l) amounts paid or charged for tangible personal property if within this state the
631     tangible personal property is:
632          (i) stored;
633          (ii) used; or
634          (iii) consumed;
635          (m) amounts paid or charged for a sale:
636          (i) (A) of a product transferred electronically; or
637          (B) of a repair or renovation of a product transferred electronically; and
638          (ii) regardless of whether the sale provides:
639          (A) a right of permanent use of the product; or
640          (B) a right to use the product that is less than a permanent use, including a right:
641          (I) for a definite or specified length of time; and
642          (II) that terminates upon the occurrence of a condition; and
643          (n) sales of leased tangible personal property from the lessor to the lessee made in the
644     state.
645          (2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax
646     are imposed on a transaction described in Subsection (1) equal to the sum of:
647          (i) a state tax imposed on the transaction at a tax rate equal to the sum of:

648          (A) 4.70% plus the rate specified in Subsection (11)(a); and
649          (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
650     and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
651     through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional
652     State Sales and Use Tax Act; and
653          (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
654     and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
655     through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
656     imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
657          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
658     transaction under this chapter other than this part.
659          (b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a
660     state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to
661     the sum of:
662          (i) a state tax imposed on the transaction at a tax rate of 2%; and
663          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
664     transaction under this chapter other than this part.
665          (c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are
666     imposed on amounts paid or charged for food and food ingredients equal to the sum of:
667          (i) a state tax imposed on the amounts paid or charged for food and food ingredients at
668     a tax rate of 1.75%; and
669          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
670     amounts paid or charged for food and food ingredients under this chapter other than this part.
671          (d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts
672     paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at
673     a rate of 4.85%.
674          (e) (i) (A) If a shared vehicle owner certifies to the commission, on a form prescribed
675     by the commission, that the shared vehicle is an individual-owned shared vehicle, a tax
676     imposed under Subsection (2)(a)(i)(A) does not apply to car sharing, a car-sharing program, a
677     shared vehicle driver, or a shared vehicle owner.
678          (B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is

679     required once during the time that the shared vehicle owner owns the shared vehicle.
680          (C) The commission shall verify that a shared vehicle is an individual-owned shared
681     vehicle by verifying that the applicable Utah taxes imposed under this chapter were paid on the
682     purchase of the shared vehicle.
683          (D) The exception under Subsection (2)(e)(i)(A) applies to a certified
684     individual-owned shared vehicle shared through a car-sharing program even if non-certified
685     shared vehicles are also available to be shared through the same car-sharing program.
686          (ii) A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing.
687          (iii) (A) A car-sharing program may rely in good faith on a shared vehicle owner's
688     representation that the shared vehicle is an individual-owned shared vehicle certified with the
689     commission as described in Subsection (2)(e)(i).
690          (B) If a car-sharing program relies in good faith on a shared vehicle owner's
691     representation that the shared vehicle is an individual-owned shared vehicle certified with the
692     commission as described in Subsection (2)(e)(i), the car-sharing program is not liable for any
693     tax, penalty, fee, or other sanction imposed on the shared vehicle owner.
694          (iv) If all shared vehicles shared through a car-sharing program are certified as
695     described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has no obligation
696     to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax period.
697          (v) [(A)] A car-sharing program is not required to list or otherwise identify an
698     individual-owned shared vehicle on a return or an attachment to a return.
699          (vi) A car-sharing program shall:
700          (A) retain tax information for each car-sharing program transaction; and
701          (B) provide the information described in Subsection (2)(e)(vi)(A) to the commission at
702     the commission's request.
703          (f) (i) For a bundled transaction that is attributable to food and food ingredients and
704     tangible personal property other than food and food ingredients, a state tax and a local tax is
705     imposed on the entire bundled transaction equal to the sum of:
706          (A) a state tax imposed on the entire bundled transaction equal to the sum of:
707          (I) the tax rate described in Subsection (2)(a)(i)(A); and
708          (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
709     Sales and Use Tax Act, if the location of the transaction as determined under Sections

710     59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
711     Additional State Sales and Use Tax Act; and
712          (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
713     Sales and Use Tax Act, if the location of the transaction as determined under Sections
714     59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which
715     the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
716          (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
717     described in Subsection (2)(a)(ii).
718          (ii) If an optional computer software maintenance contract is a bundled transaction that
719     consists of taxable and nontaxable products that are not separately itemized on an invoice or
720     similar billing document, the purchase of the optional computer software maintenance contract
721     is 40% taxable under this chapter and 60% nontaxable under this chapter.
722          (iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled
723     transaction described in Subsection (2)(f)(i) or (ii):
724          (A) if the sales price of the bundled transaction is attributable to tangible personal
725     property, a product, or a service that is subject to taxation under this chapter and tangible
726     personal property, a product, or service that is not subject to taxation under this chapter, the
727     entire bundled transaction is subject to taxation under this chapter unless:
728          (I) the seller is able to identify by reasonable and verifiable standards the tangible
729     personal property, product, or service that is not subject to taxation under this chapter from the
730     books and records the seller keeps in the seller's regular course of business; or
731          (II) state or federal law provides otherwise; or
732          (B) if the sales price of a bundled transaction is attributable to two or more items of
733     tangible personal property, products, or services that are subject to taxation under this chapter
734     at different rates, the entire bundled transaction is subject to taxation under this chapter at the
735     higher tax rate unless:
736          (I) the seller is able to identify by reasonable and verifiable standards the tangible
737     personal property, product, or service that is subject to taxation under this chapter at the lower
738     tax rate from the books and records the seller keeps in the seller's regular course of business; or
739          (II) state or federal law provides otherwise.
740          (iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the

741     seller's regular course of business includes books and records the seller keeps in the regular
742     course of business for nontax purposes.
743          (g) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(g)(ii)
744     and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
745     product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
746     of tangible personal property, other property, a product, or a service that is not subject to
747     taxation under this chapter, the entire transaction is subject to taxation under this chapter unless
748     the seller, at the time of the transaction:
749          (A) separately states the portion of the transaction that is not subject to taxation under
750     this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
751          (B) is able to identify by reasonable and verifiable standards, from the books and
752     records the seller keeps in the seller's regular course of business, the portion of the transaction
753     that is not subject to taxation under this chapter.
754          (ii) A purchaser and a seller may correct the taxability of a transaction if:
755          (A) after the transaction occurs, the purchaser and the seller discover that the portion of
756     the transaction that is not subject to taxation under this chapter was not separately stated on an
757     invoice, bill of sale, or similar document provided to the purchaser because of an error or
758     ignorance of the law; and
759          (B) the seller is able to identify by reasonable and verifiable standards, from the books
760     and records the seller keeps in the seller's regular course of business, the portion of the
761     transaction that is not subject to taxation under this chapter.
762          (iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller keeps
763     in the seller's regular course of business includes books and records the seller keeps in the
764     regular course of business for nontax purposes.
765          (h) (i) If the sales price of a transaction is attributable to two or more items of tangible
766     personal property, products, or services that are subject to taxation under this chapter at
767     different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
768     unless the seller, at the time of the transaction:
769          (A) separately states the items subject to taxation under this chapter at each of the
770     different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
771          (B) is able to identify by reasonable and verifiable standards the tangible personal

772     property, product, or service that is subject to taxation under this chapter at the lower tax rate
773     from the books and records the seller keeps in the seller's regular course of business.
774          (ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the
775     seller's regular course of business includes books and records the seller keeps in the regular
776     course of business for nontax purposes.
777          (i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax
778     rate imposed under the following shall take effect on the first day of a calendar quarter:
779          (i) Subsection (2)(a)(i)(A);
780          (ii) Subsection (2)(b)(i);
781          (iii) Subsection (2)(c)(i); or
782          (iv) Subsection (2)(f)(i)(A)(I).
783          (j) (i) A tax rate increase takes effect on the first day of the first billing period that
784     begins on or after the effective date of the tax rate increase if the billing period for the
785     transaction begins before the effective date of a tax rate increase imposed under:
786          (A) Subsection (2)(a)(i)(A);
787          (B) Subsection (2)(b)(i);
788          (C) Subsection (2)(c)(i); or
789          (D) Subsection (2)(f)(i)(A)(I).
790          (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
791     statement for the billing period is rendered on or after the effective date of the repeal of the tax
792     or the tax rate decrease imposed under:
793          (A) Subsection (2)(a)(i)(A);
794          (B) Subsection (2)(b)(i);
795          (C) Subsection (2)(c)(i); or
796          (D) Subsection (2)(f)(i)(A)(I).
797          (k) (i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale
798     is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal
799     or change in a tax rate takes effect:
800          (A) on the first day of a calendar quarter; and
801          (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
802          (ii) Subsection (2)(k)(i) applies to the tax rates described in the following:

803          (A) Subsection (2)(a)(i)(A);
804          (B) Subsection (2)(b)(i);
805          (C) Subsection (2)(c)(i); or
806          (D) Subsection (2)(f)(i)(A)(I).
807          (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
808     the commission may by rule define the term "catalogue sale."
809          (l) (i) For a location described in Subsection (2)(l)(ii), the commission shall determine
810     the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the
811     predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
812          (ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
813     or other fuel is furnished through a single meter for two or more of the following uses:
814          (A) a commercial use;
815          (B) an industrial use; or
816          (C) a residential use.
817          (3) (a) The following state taxes shall be deposited into the General Fund:
818          (i) the tax imposed by Subsection (2)(a)(i)(A);
819          (ii) the tax imposed by Subsection (2)(b)(i);
820          (iii) the tax imposed by Subsection (2)(c)(i); and
821          (iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
822          (b) The following local taxes shall be distributed to a county, city, or town as provided
823     in this chapter:
824          (i) the tax imposed by Subsection (2)(a)(ii);
825          (ii) the tax imposed by Subsection (2)(b)(ii);
826          (iii) the tax imposed by Subsection (2)(c)(ii); and
827          (iv) the tax imposed by Subsection (2)(f)(i)(B).
828          (c) The state tax imposed by Subsection (2)(d) shall be deposited into the General
829     Fund.
830          (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
831     2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
832     through (g):
833          (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:

834          (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
835          (B) for the fiscal year; or
836          (ii) $17,500,000.
837          (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
838     described in Subsection (4)(a) shall be transferred each year as designated sales and use tax
839     revenue to the Department of Natural Resources to:
840          (A) implement the measures described in Subsections 79-2-303(3)(a) through (d) to
841     protect sensitive plant and animal species; or
842          (B) award grants, up to the amount authorized by the Legislature in an appropriations
843     act, to political subdivisions of the state to implement the measures described in Subsections
844     79-2-303(3)(a) through (d) to protect sensitive plant and animal species.
845          (ii) Money transferred to the Department of Natural Resources under Subsection
846     (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
847     person to list or attempt to have listed a species as threatened or endangered under the
848     Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
849          (iii) At the end of each fiscal year:
850          (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
851     Water Resources Conservation and Development Fund created in Section 73-10-24;
852          (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
853     Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
854          (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
855     Drinking Water Loan Program Subaccount created in Section 73-10c-5.
856          (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
857     Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
858     created in Section 4-18-106.
859          (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
860     in Subsection (4)(a) shall be transferred each year as designated sales and use tax revenue to
861     the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for
862     the adjudication of water rights.
863          (ii) At the end of each fiscal year:
864          (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the

865     Water Resources Conservation and Development Fund created in Section 73-10-24;
866          (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
867     Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
868          (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
869     Drinking Water Loan Program Subaccount created in Section 73-10c-5.
870          (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
871     in Subsection (4)(a) shall be deposited into the Water Resources Conservation and
872     Development Fund created in Section 73-10-24 for use by the Division of Water Resources.
873          (ii) In addition to the uses allowed of the Water Resources Conservation and
874     Development Fund under Section 73-10-24, the Water Resources Conservation and
875     Development Fund may also be used to:
876          (A) conduct hydrologic and geotechnical investigations by the Division of Water
877     Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
878     quantifying surface and ground water resources and describing the hydrologic systems of an
879     area in sufficient detail so as to enable local and state resource managers to plan for and
880     accommodate growth in water use without jeopardizing the resource;
881          (B) fund state required dam safety improvements; and
882          (C) protect the state's interest in interstate water compact allocations, including the
883     hiring of technical and legal staff.
884          (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
885     in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program Subaccount
886     created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
887          (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
888     in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program Subaccount
889     created in Section 73-10c-5 for use by the Division of Drinking Water to:
890          (i) provide for the installation and repair of collection, treatment, storage, and
891     distribution facilities for any public water system, as defined in Section 19-4-102;
892          (ii) develop underground sources of water, including springs and wells; and
893          (iii) develop surface water sources.
894          (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
895     2006, the difference between the following amounts shall be expended as provided in this

896     Subsection (5), if that difference is greater than $1:
897          (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
898     fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
899          (ii) $17,500,000.
900          (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
901          (A) transferred each fiscal year to the Department of Natural Resources as designated
902     sales and use tax revenue; and
903          (B) expended by the Department of Natural Resources for watershed rehabilitation or
904     restoration.
905          (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
906     tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation
907     and Development Fund created in Section 73-10-24.
908          (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
909     remaining difference described in Subsection (5)(a) shall be:
910          (A) transferred each fiscal year to the Division of Water Resources as designated sales
911     and use tax revenue; and
912          (B) expended by the Division of Water Resources for cloud-seeding projects
913     authorized by Title 73, Chapter 15, Modification of Weather.
914          (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
915     tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation
916     and Development Fund created in Section 73-10-24.
917          (d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
918     remaining difference described in Subsection (5)(a) shall be deposited into the Water
919     Resources Conservation and Development Fund created in Section 73-10-24 for use by the
920     Division of Water Resources for:
921          (i) preconstruction costs:
922          (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, Chapter
923     26, Bear River Development Act; and
924          (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
925     authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
926          (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,

927     Chapter 26, Bear River Development Act;
928          (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
929     authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
930          (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
931     Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
932          (e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
933     remaining difference described in Subsection (5)(a) shall be deposited each year into the Water
934     Rights Restricted Account created by Section 73-2-1.6.
935          (6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a),
936     each fiscal year, the commission shall deposit into the Water Infrastructure Restricted Account
937     created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax rate on the
938     transactions described in Subsection (1) for the fiscal year.
939          (7) (a) Notwithstanding Subsection (3)(a) and subject to Subsection (7)(b), for a fiscal
940     year beginning on or after July 1, 2023, the commission shall deposit into the Transportation
941     Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under
942     Subsection (3)(a) equal to 17% of the revenue collected from the following sales and use taxes:
943          (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
944          (ii) the tax imposed by Subsection (2)(b)(i);
945          (iii) the tax imposed by Subsection (2)(c)(i); and
946          (iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
947          (b) (i) As used in this Subsection (7)(b):
948          (A) "Additional growth revenue" means the amount of relevant revenue collected in
949     the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
950     previous fiscal year.
951          (B) "Combined amount" means the combined total amount of money deposited into the
952     Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
953          (C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
954     Investment Fund created in Subsection 72-2-124(10).
955          (D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
956     equals 17% of the revenue collected from taxes described in Subsections (7)(a)(i) through (iv).
957          (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually

958     reduce the deposit under Subsection (7)(a) into the Transportation Investment Fund of 2005 by
959     an amount equal to the amount of the deposit under this Subsection (7)(b) to the Cottonwood
960     Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
961     limit in Subsection (7)(b)(iii).
962          (iii) The commission shall annually deposit the amount described in Subsection
963     (7)(b)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
964     for any single fiscal year of $20,000,000.
965          (iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
966     fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
967     Canyons fund under this Subsection (7)(b) in the same proportion as the decline in relevant
968     revenue.
969          (c) (i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1,
970     2023, the commission shall annually reduce the deposit into the Transportation Investment
971     Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is equal to 5% of:
972          (A) the amount of revenue generated in the current fiscal year by the portion of taxes
973     listed under Subsection (3)(a) that equals 20.68% of the revenue collected from taxes described
974     in Subsections (7)(a)(i) through (iv);
975          (B) the amount of revenue generated in the current fiscal year by registration fees
976     designated under Section 41-1a-1201 to be deposited into the Transportation Investment Fund
977     of 2005; and
978          (C) revenues transferred by the Division of Finance to the Transportation Investment
979     Fund of 2005 in accordance with Section 72-2-106 in the current fiscal year.
980          (ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a
981     given fiscal year.
982          (iii) The commission shall annually deposit the amount described in Subsection
983     (7)(c)(i) into the Active Transportation Investment Fund created in Subsection 72-2-124(11).
984          (8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
985     Subsection (7), and subject to Subsections (8)(b) and (d)(ii), for a fiscal year beginning on or
986     after July 1, 2018, the commission shall annually deposit into the Transportation Investment
987     Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under Subsection (3)(a)
988     in an amount equal to 3.68% of the revenues collected from the following taxes:

989          (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
990          (ii) the tax imposed by Subsection (2)(b)(i);
991          (iii) the tax imposed by Subsection (2)(c)(i); and
992          (iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
993          (b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
994     reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by
995     an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by
996     the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale
997     or use in this state that exceeds 29.4 cents per gallon.
998          (c) The commission shall annually deposit the amount described in Subsection (8)(b)
999     into the Transit Transportation Investment Fund created in Section 72-2-124.
1000          (d) (i) As used in this Subsection (8)(d):
1001          (A) "Additional growth revenue" means the amount of relevant revenue collected in
1002     the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
1003     previous fiscal year.
1004          (B) "Combined amount" means the combined total amount of money deposited into the
1005     Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
1006          (C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
1007     Investment Fund created in Subsection 72-2-124(10).
1008          (D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
1009     equals 3.68% of the revenue collected from taxes described in Subsections (8)(a)(i) through
1010     (iv).
1011          (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
1012     reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of 2005 by
1013     an amount equal to the amount of the deposit under this Subsection (8)(d) to the Cottonwood
1014     Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
1015     limit in Subsection (8)(d)(iii).
1016          (iii) The commission shall annually deposit the amount described in Subsection
1017     (8)(d)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
1018     for any single fiscal year of $20,000,000.
1019          (iv) If the amount of relevant revenue declines in a fiscal year compared to the previous

1020     fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
1021     Canyons fund under this Subsection (8)(d) in the same proportion as the decline in relevant
1022     revenue.
1023          (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
1024     2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
1025     created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
1026          (10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the
1027     fiscal year during which the commission receives notice under Section 63N-2-510 that
1028     construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the commission
1029     shall, for two consecutive fiscal years, annually deposit $1,900,000 of the revenue generated by
1030     the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund, created in
1031     Section 63N-2-512.
1032          (11) (a) The rate specified in this subsection is 0.15%.
1033          (b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
1034     beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the
1035     rate described in Subsection (11)(a) on the transactions that are subject to the sales and use tax
1036     under Subsection (2)(a)(i)(A) into the Medicaid Expansion Fund created in Section 26B-1-315.
1037          (12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
1038     2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated credit
1039     solely for use of the Search and Rescue Financial Assistance Program created in, and expended
1040     in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
1041          [(13) (a) For each fiscal year beginning with fiscal year 2020-21, the commission shall
1042     annually transfer $1,813,400 of the revenue deposited into the Transportation Investment Fund
1043     of 2005 under Subsections (7) and (8) to the General Fund.]
1044          [(b) If the total revenue deposited into the Transportation Investment Fund of 2005
1045     under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the commission shall
1046     transfer the total revenue deposited into the Transportation Investment Fund of 2005 under
1047     Subsections (7) and (8) during the fiscal year to the General Fund.]
1048          [(14)] (13) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610,
1049     beginning the first day of the calendar quarter one year after the sales and use tax boundary for
1050     a housing and transit reinvestment zone is established, the commission, at least annually, shall

1051     transfer an amount equal to 15% of the sales and use tax increment within an established sales
1052     and use tax boundary, as defined in Section 63N-3-602, into the Transit Transportation
1053     Investment Fund created in Section 72-2-124.
1054          [(15)] (14) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
1055     beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure
1056     Restricted Account, created in Section 51-9-902, a portion of the taxes listed under Subsection
1057     (3)(a) equal to 1% of the revenues collected from the following sales and use taxes:
1058          (a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1059          (b) the tax imposed by Subsection (2)(b)(i);
1060          (c) the tax imposed by Subsection (2)(c)(i); and
1061          (d) the tax imposed by Subsection (2)(f)(i)(A)(I).
1062          Section 10. Section 59-12-103 (Contingently Effective 01/01/25) is amended to read:
1063          59-12-103 (Contingently Effective 01/01/25). Sales and use tax base -- Rates --
1064     Effective dates -- Use of sales and use tax revenues.
1065          (1) A tax is imposed on the purchaser as provided in this part on the purchase price or
1066     sales price for amounts paid or charged for the following transactions:
1067          (a) retail sales of tangible personal property made within the state;
1068          (b) amounts paid for:
1069          (i) telecommunications service, other than mobile telecommunications service, that
1070     originates and terminates within the boundaries of this state;
1071          (ii) mobile telecommunications service that originates and terminates within the
1072     boundaries of one state only to the extent permitted by the Mobile Telecommunications
1073     Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
1074          (iii) an ancillary service associated with a:
1075          (A) telecommunications service described in Subsection (1)(b)(i); or
1076          (B) mobile telecommunications service described in Subsection (1)(b)(ii);
1077          (c) sales of the following for commercial use:
1078          (i) gas;
1079          (ii) electricity;
1080          (iii) heat;
1081          (iv) coal;

1082          (v) fuel oil; or
1083          (vi) other fuels;
1084          (d) sales of the following for residential use:
1085          (i) gas;
1086          (ii) electricity;
1087          (iii) heat;
1088          (iv) coal;
1089          (v) fuel oil; or
1090          (vi) other fuels;
1091          (e) sales of prepared food;
1092          (f) except as provided in Section 59-12-104, amounts paid or charged as admission or
1093     user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
1094     exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
1095     fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
1096     television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
1097     driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
1098     tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
1099     horseback rides, sports activities, or any other amusement, entertainment, recreation,
1100     exhibition, cultural, or athletic activity;
1101          (g) amounts paid or charged for services for repairs or renovations of tangible personal
1102     property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
1103          (i) the tangible personal property; and
1104          (ii) parts used in the repairs or renovations of the tangible personal property described
1105     in Subsection (1)(g)(i), regardless of whether:
1106          (A) any parts are actually used in the repairs or renovations of that tangible personal
1107     property; or
1108          (B) the particular parts used in the repairs or renovations of that tangible personal
1109     property are exempt from a tax under this chapter;
1110          (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for
1111     assisted cleaning or washing of tangible personal property;
1112          (i) amounts paid or charged for tourist home, hotel, motel, or trailer court

1113     accommodations and services that are regularly rented for less than 30 consecutive days;
1114          (j) amounts paid or charged for laundry or dry cleaning services;
1115          (k) amounts paid or charged for leases or rentals of tangible personal property if within
1116     this state the tangible personal property is:
1117          (i) stored;
1118          (ii) used; or
1119          (iii) otherwise consumed;
1120          (l) amounts paid or charged for tangible personal property if within this state the
1121     tangible personal property is:
1122          (i) stored;
1123          (ii) used; or
1124          (iii) consumed;
1125          (m) amounts paid or charged for a sale:
1126          (i) (A) of a product transferred electronically; or
1127          (B) of a repair or renovation of a product transferred electronically; and
1128          (ii) regardless of whether the sale provides:
1129          (A) a right of permanent use of the product; or
1130          (B) a right to use the product that is less than a permanent use, including a right:
1131          (I) for a definite or specified length of time; and
1132          (II) that terminates upon the occurrence of a condition; and
1133          (n) sales of leased tangible personal property from the lessor to the lessee made in the
1134     state.
1135          (2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax
1136     are imposed on a transaction described in Subsection (1) equal to the sum of:
1137          (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
1138          (A) 4.70% plus the rate specified in Subsection (11)(a); and
1139          (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
1140     and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
1141     through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional
1142     State Sales and Use Tax Act; and
1143          (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales

1144     and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
1145     through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
1146     imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
1147          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
1148     transaction under this chapter other than this part.
1149          (b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a
1150     state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to
1151     the sum of:
1152          (i) a state tax imposed on the transaction at a tax rate of 2%; and
1153          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
1154     transaction under this chapter other than this part.
1155          (c) (i) Except as provided in Subsection (2)(f) or (g), a local tax is imposed on amounts
1156     paid or charged for food and food ingredients equal to the sum of the tax rates a county, city, or
1157     town imposes under this chapter on the amounts paid or charged for food or food ingredients.
1158          (ii) There is no state tax imposed on amounts paid or charged for food and food
1159     ingredients.
1160          (d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts
1161     paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at
1162     a rate of 4.85%.
1163          (e) (i) (A) If a shared vehicle owner certifies to the commission, on a form prescribed
1164     by the commission, that the shared vehicle is an individual-owned shared vehicle, a tax
1165     imposed under Subsection (2)(a)(i)(A) does not apply to car sharing, a car-sharing program, a
1166     shared vehicle driver, or a shared vehicle owner.
1167          (B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is
1168     required once during the time that the shared vehicle owner owns the shared vehicle.
1169          (C) The commission shall verify that a shared vehicle is an individual-owned shared
1170     vehicle by verifying that the applicable Utah taxes imposed under this chapter were paid on the
1171     purchase of the shared vehicle.
1172          (D) The exception under Subsection (2)(e)(i)(A) applies to a certified
1173     individual-owned shared vehicle shared through a car-sharing program even if non-certified
1174     shared vehicles are also available to be shared through the same car-sharing program.

1175          (ii) A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing.
1176          (iii) (A) A car-sharing program may rely in good faith on a shared vehicle owner's
1177     representation that the shared vehicle is an individual-owned shared vehicle certified with the
1178     commission as described in Subsection (2)(e)(i).
1179          (B) If a car-sharing program relies in good faith on a shared vehicle owner's
1180     representation that the shared vehicle is an individual-owned shared vehicle certified with the
1181     commission as described in Subsection (2)(e)(i), the car-sharing program is not liable for any
1182     tax, penalty, fee, or other sanction imposed on the shared vehicle owner.
1183          (iv) If all shared vehicles shared through a car-sharing program are certified as
1184     described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has no obligation
1185     to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax period.
1186          (v) [(A)] A car-sharing program is not required to list or otherwise identify an
1187     individual-owned shared vehicle on a return or an attachment to a return.
1188          (vi) A car-sharing program shall:
1189          (A) retain tax information for each car-sharing program transaction; and
1190          (B) provide the information described in Subsection (2)(e)(vi)(A) to the commission at
1191     the commission's request.
1192          (f) (i) For a bundled transaction that is attributable to food and food ingredients and
1193     tangible personal property other than food and food ingredients, a state tax and a local tax is
1194     imposed on the entire bundled transaction equal to the sum of:
1195          (A) a state tax imposed on the entire bundled transaction equal to the sum of:
1196          (I) the tax rate described in Subsection (2)(a)(i)(A); and
1197          (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
1198     Sales and Use Tax Act, if the location of the transaction as determined under Sections
1199     59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
1200     Additional State Sales and Use Tax Act; and
1201          (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
1202     Sales and Use Tax Act, if the location of the transaction as determined under Sections
1203     59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which
1204     the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
1205          (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates

1206     described in Subsection (2)(a)(ii).
1207          (ii) If an optional computer software maintenance contract is a bundled transaction that
1208     consists of taxable and nontaxable products that are not separately itemized on an invoice or
1209     similar billing document, the purchase of the optional computer software maintenance contract
1210     is 40% taxable under this chapter and 60% nontaxable under this chapter.
1211          (iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled
1212     transaction described in Subsection (2)(f)(i) or (ii):
1213          (A) if the sales price of the bundled transaction is attributable to tangible personal
1214     property, a product, or a service that is subject to taxation under this chapter and tangible
1215     personal property, a product, or service that is not subject to taxation under this chapter, the
1216     entire bundled transaction is subject to taxation under this chapter unless:
1217          (I) the seller is able to identify by reasonable and verifiable standards the tangible
1218     personal property, product, or service that is not subject to taxation under this chapter from the
1219     books and records the seller keeps in the seller's regular course of business; or
1220          (II) state or federal law provides otherwise; or
1221          (B) if the sales price of a bundled transaction is attributable to two or more items of
1222     tangible personal property, products, or services that are subject to taxation under this chapter
1223     at different rates, the entire bundled transaction is subject to taxation under this chapter at the
1224     higher tax rate unless:
1225          (I) the seller is able to identify by reasonable and verifiable standards the tangible
1226     personal property, product, or service that is subject to taxation under this chapter at the lower
1227     tax rate from the books and records the seller keeps in the seller's regular course of business; or
1228          (II) state or federal law provides otherwise.
1229          (iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the
1230     seller's regular course of business includes books and records the seller keeps in the regular
1231     course of business for nontax purposes.
1232          (g) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(g)(ii)
1233     and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
1234     product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
1235     of tangible personal property, other property, a product, or a service that is not subject to
1236     taxation under this chapter, the entire transaction is subject to taxation under this chapter unless

1237     the seller, at the time of the transaction:
1238          (A) separately states the portion of the transaction that is not subject to taxation under
1239     this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
1240          (B) is able to identify by reasonable and verifiable standards, from the books and
1241     records the seller keeps in the seller's regular course of business, the portion of the transaction
1242     that is not subject to taxation under this chapter.
1243          (ii) A purchaser and a seller may correct the taxability of a transaction if:
1244          (A) after the transaction occurs, the purchaser and the seller discover that the portion of
1245     the transaction that is not subject to taxation under this chapter was not separately stated on an
1246     invoice, bill of sale, or similar document provided to the purchaser because of an error or
1247     ignorance of the law; and
1248          (B) the seller is able to identify by reasonable and verifiable standards, from the books
1249     and records the seller keeps in the seller's regular course of business, the portion of the
1250     transaction that is not subject to taxation under this chapter.
1251          (iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller keeps
1252     in the seller's regular course of business includes books and records the seller keeps in the
1253     regular course of business for nontax purposes.
1254          (h) (i) If the sales price of a transaction is attributable to two or more items of tangible
1255     personal property, products, or services that are subject to taxation under this chapter at
1256     different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
1257     unless the seller, at the time of the transaction:
1258          (A) separately states the items subject to taxation under this chapter at each of the
1259     different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
1260          (B) is able to identify by reasonable and verifiable standards the tangible personal
1261     property, product, or service that is subject to taxation under this chapter at the lower tax rate
1262     from the books and records the seller keeps in the seller's regular course of business.
1263          (ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the
1264     seller's regular course of business includes books and records the seller keeps in the regular
1265     course of business for nontax purposes.
1266          (i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax
1267     rate imposed under the following shall take effect on the first day of a calendar quarter:

1268          (i) Subsection (2)(a)(i)(A);
1269          (ii) Subsection (2)(b)(i); or
1270          (iii) Subsection (2)(f)(i)(A)(I).
1271          (j) (i) A tax rate increase takes effect on the first day of the first billing period that
1272     begins on or after the effective date of the tax rate increase if the billing period for the
1273     transaction begins before the effective date of a tax rate increase imposed under:
1274          (A) Subsection (2)(a)(i)(A);
1275          (B) Subsection (2)(b)(i); or
1276          (C) Subsection (2)(f)(i)(A)(I).
1277          (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
1278     statement for the billing period is rendered on or after the effective date of the repeal of the tax
1279     or the tax rate decrease imposed under:
1280          (A) Subsection (2)(a)(i)(A);
1281          (B) Subsection (2)(b)(i); or
1282          (C) Subsection (2)(f)(i)(A)(I).
1283          (k) (i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale
1284     is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal
1285     or change in a tax rate takes effect:
1286          (A) on the first day of a calendar quarter; and
1287          (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
1288          (ii) Subsection (2)(k)(i) applies to the tax rates described in the following:
1289          (A) Subsection (2)(a)(i)(A);
1290          (B) Subsection (2)(b)(i); or
1291          (C) Subsection (2)(f)(i)(A)(I).
1292          (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
1293     the commission may by rule define the term "catalogue sale."
1294          (l) (i) For a location described in Subsection (2)(l)(ii), the commission shall determine
1295     the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the
1296     predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
1297          (ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
1298     or other fuel is furnished through a single meter for two or more of the following uses:

1299          (A) a commercial use;
1300          (B) an industrial use; or
1301          (C) a residential use.
1302          (3) (a) The following state taxes shall be deposited into the General Fund:
1303          (i) the tax imposed by Subsection (2)(a)(i)(A);
1304          (ii) the tax imposed by Subsection (2)(b)(i); and
1305          (iii) the tax imposed by Subsection (2)(f)(i)(A)(I).
1306          (b) The following local taxes shall be distributed to a county, city, or town as provided
1307     in this chapter:
1308          (i) the tax imposed by Subsection (2)(a)(ii);
1309          (ii) the tax imposed by Subsection (2)(b)(ii);
1310          (iii) the tax imposed by Subsection (2)(c); and
1311          (iv) the tax imposed by Subsection (2)(f)(i)(B).
1312          (c) The state tax imposed by Subsection (2)(d) shall be deposited into the General
1313     Fund.
1314          (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
1315     2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
1316     through (g):
1317          (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
1318          (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
1319          (B) for the fiscal year; or
1320          (ii) $17,500,000.
1321          (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
1322     described in Subsection (4)(a) shall be transferred each year as designated sales and use tax
1323     revenue to the Department of Natural Resources to:
1324          (A) implement the measures described in Subsections 79-2-303(3)(a) through (d) to
1325     protect sensitive plant and animal species; or
1326          (B) award grants, up to the amount authorized by the Legislature in an appropriations
1327     act, to political subdivisions of the state to implement the measures described in Subsections
1328     79-2-303(3)(a) through (d) to protect sensitive plant and animal species.
1329          (ii) Money transferred to the Department of Natural Resources under Subsection

1330     (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
1331     person to list or attempt to have listed a species as threatened or endangered under the
1332     Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
1333          (iii) At the end of each fiscal year:
1334          (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
1335     Water Resources Conservation and Development Fund created in Section 73-10-24;
1336          (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
1337     Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
1338          (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
1339     Drinking Water Loan Program Subaccount created in Section 73-10c-5.
1340          (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
1341     Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
1342     created in Section 4-18-106.
1343          (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
1344     in Subsection (4)(a) shall be transferred each year as designated sales and use tax revenue to
1345     the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for
1346     the adjudication of water rights.
1347          (ii) At the end of each fiscal year:
1348          (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
1349     Water Resources Conservation and Development Fund created in Section 73-10-24;
1350          (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
1351     Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
1352          (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
1353     Drinking Water Loan Program Subaccount created in Section 73-10c-5.
1354          (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
1355     in Subsection (4)(a) shall be deposited into the Water Resources Conservation and
1356     Development Fund created in Section 73-10-24 for use by the Division of Water Resources.
1357          (ii) In addition to the uses allowed of the Water Resources Conservation and
1358     Development Fund under Section 73-10-24, the Water Resources Conservation and
1359     Development Fund may also be used to:
1360          (A) conduct hydrologic and geotechnical investigations by the Division of Water

1361     Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
1362     quantifying surface and ground water resources and describing the hydrologic systems of an
1363     area in sufficient detail so as to enable local and state resource managers to plan for and
1364     accommodate growth in water use without jeopardizing the resource;
1365          (B) fund state required dam safety improvements; and
1366          (C) protect the state's interest in interstate water compact allocations, including the
1367     hiring of technical and legal staff.
1368          (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
1369     in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program Subaccount
1370     created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
1371          (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
1372     in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program Subaccount
1373     created in Section 73-10c-5 for use by the Division of Drinking Water to:
1374          (i) provide for the installation and repair of collection, treatment, storage, and
1375     distribution facilities for any public water system, as defined in Section 19-4-102;
1376          (ii) develop underground sources of water, including springs and wells; and
1377          (iii) develop surface water sources.
1378          (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
1379     2006, the difference between the following amounts shall be expended as provided in this
1380     Subsection (5), if that difference is greater than $1:
1381          (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
1382     fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
1383          (ii) $17,500,000.
1384          (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
1385          (A) transferred each fiscal year to the Department of Natural Resources as designated
1386     sales and use tax revenue; and
1387          (B) expended by the Department of Natural Resources for watershed rehabilitation or
1388     restoration.
1389          (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
1390     tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation
1391     and Development Fund created in Section 73-10-24.

1392          (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
1393     remaining difference described in Subsection (5)(a) shall be:
1394          (A) transferred each fiscal year to the Division of Water Resources as designated sales
1395     and use tax revenue; and
1396          (B) expended by the Division of Water Resources for cloud-seeding projects
1397     authorized by Title 73, Chapter 15, Modification of Weather.
1398          (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
1399     tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation
1400     and Development Fund created in Section 73-10-24.
1401          (d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
1402     remaining difference described in Subsection (5)(a) shall be deposited into the Water
1403     Resources Conservation and Development Fund created in Section 73-10-24 for use by the
1404     Division of Water Resources for:
1405          (i) preconstruction costs:
1406          (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, Chapter
1407     26, Bear River Development Act; and
1408          (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
1409     authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
1410          (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
1411     Chapter 26, Bear River Development Act;
1412          (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
1413     authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
1414          (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
1415     Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
1416          (e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
1417     remaining difference described in Subsection (5)(a) shall be deposited each year into the Water
1418     Rights Restricted Account created by Section 73-2-1.6.
1419          (6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a),
1420     each fiscal year, the commission shall deposit into the Water Infrastructure Restricted Account
1421     created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax rate on the
1422     transactions described in Subsection (1) for the fiscal year.

1423          (7) (a) Notwithstanding Subsection (3)(a) and subject to Subsection (7)(b), for a fiscal
1424     year beginning on or after July 1, 2023, the commission shall deposit into the Transportation
1425     Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under
1426     Subsection (3)(a) equal to 17% of the revenue collected from the following sales and use taxes:
1427          (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1428          (ii) the tax imposed by Subsection (2)(b)(i); and
1429          (iii) the tax imposed by Subsection (2)(f)(i)(A)(I).
1430          (b) (i) As used in this Subsection (7)(b):
1431          (A) "Additional growth revenue" means the amount of relevant revenue collected in
1432     the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
1433     previous fiscal year.
1434          (B) "Combined amount" means the combined total amount of money deposited into the
1435     Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
1436          (C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
1437     Investment Fund created in Subsection 72-2-124(10).
1438          (D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
1439     equals 17% of the revenue collected from taxes described in Subsections (7)(a)(i) through (iii).
1440          (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
1441     reduce the deposit under Subsection (7)(a) into the Transportation Investment Fund of 2005 by
1442     an amount equal to the amount of the deposit under this Subsection (7)(b) to the Cottonwood
1443     Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
1444     limit in Subsection (7)(b)(iii).
1445          (iii) The commission shall annually deposit the amount described in Subsection
1446     (7)(b)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
1447     for any single fiscal year of $20,000,000.
1448          (iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
1449     fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
1450     Canyons fund under this Subsection (7)(b) in the same proportion as the decline in relevant
1451     revenue.
1452          (c) (i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1,
1453     2023, the commission shall annually reduce the deposit into the Transportation Investment

1454     Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is equal to 5% of:
1455          (A) the amount of revenue generated in the current fiscal year by the portion of taxes
1456     listed under Subsection (3)(a) that equals 20.68% of the revenue collected from taxes described
1457     in Subsections (7)(a)(i) through (iv);
1458          (B) the amount of revenue generated in the current fiscal year by registration fees
1459     designated under Section 41-1a-1201 to be deposited into the Transportation Investment Fund
1460     of 2005; and
1461          (C) revenues transferred by the Division of Finance to the Transportation Investment
1462     Fund of 2005 in accordance with Section 72-2-106 in the current fiscal year.
1463          (ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a
1464     given fiscal year.
1465          (iii) The commission shall annually deposit the amount described in Subsection
1466     (7)(c)(i) into the Active Transportation Investment Fund created in Subsection 72-2-124(11).
1467          (8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
1468     Subsection (7), and subject to Subsections (8)(b) and (d)(ii), for a fiscal year beginning on or
1469     after July 1, 2018, the commission shall annually deposit into the Transportation Investment
1470     Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under Subsection (3)(a)
1471     in an amount equal to 3.68% of the revenues collected from the following taxes:
1472          (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1473          (ii) the tax imposed by Subsection (2)(b)(i); and
1474          (iii) the tax imposed by Subsection (2)(f)(i)(A)(I).
1475          (b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
1476     reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by
1477     an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by
1478     the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale
1479     or use in this state that exceeds 29.4 cents per gallon.
1480          (c) The commission shall annually deposit the amount described in Subsection (8)(b)
1481     into the Transit Transportation Investment Fund created in Section 72-2-124.
1482          (d) (i) As used in this Subsection (8)(d):
1483          (A) "Additional growth revenue" means the amount of relevant revenue collected in
1484     the current fiscal year that exceeds by more than 3% the relevant revenue collected in the

1485     previous fiscal year.
1486          (B) "Combined amount" means the combined total amount of money deposited into the
1487     Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
1488          (C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
1489     Investment Fund created in Subsection 72-2-124(10).
1490          (D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
1491     equals 3.68% of the revenue collected from taxes described in Subsections (8)(a)(i) through
1492     (iii).
1493          (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
1494     reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of 2005 by
1495     an amount equal to the amount of the deposit under this Subsection (8)(d) to the Cottonwood
1496     Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
1497     limit in Subsection (8)(d)(iii).
1498          (iii) The commission shall annually deposit the amount described in Subsection
1499     (8)(d)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
1500     for any single fiscal year of $20,000,000.
1501          (iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
1502     fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
1503     Canyons fund under this Subsection (8)(d) in the same proportion as the decline in relevant
1504     revenue.
1505          (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
1506     2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
1507     created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
1508          (10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the
1509     fiscal year during which the commission receives notice under Section 63N-2-510 that
1510     construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the commission
1511     shall, for two consecutive fiscal years, annually deposit $1,900,000 of the revenue generated by
1512     the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund, created in
1513     Section 63N-2-512.
1514          (11) (a) The rate specified in this subsection is 0.15%.
1515          (b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year

1516     beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the
1517     rate described in Subsection (11)(a) on the transactions that are subject to the sales and use tax
1518     under Subsection (2)(a)(i)(A) into the Medicaid Expansion Fund created in Section 26B-1-315.
1519          (12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
1520     2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated credit
1521     solely for use of the Search and Rescue Financial Assistance Program created in, and expended
1522     in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
1523          [(13) (a) For each fiscal year beginning with fiscal year 2020-21, the commission shall
1524     annually transfer $1,813,400 of the revenue deposited into the Transportation Investment Fund
1525     of 2005 under Subsections (7) and (8) to the General Fund.]
1526          [(b) If the total revenue deposited into the Transportation Investment Fund of 2005
1527     under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the commission shall
1528     transfer the total revenue deposited into the Transportation Investment Fund of 2005 under
1529     Subsections (7) and (8) during the fiscal year to the General Fund.]
1530          [(14)] (13) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610,
1531     beginning the first day of the calendar quarter one year after the sales and use tax boundary for
1532     a housing and transit reinvestment zone is established, the commission, at least annually, shall
1533     transfer an amount equal to 15% of the sales and use tax increment within an established sales
1534     and use tax boundary, as defined in Section 63N-3-602, into the Transit Transportation
1535     Investment Fund created in Section 72-2-124.
1536          [(15)] (14) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
1537     beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure
1538     Restricted Account, created in Section 51-9-902, a portion of the taxes listed under Subsection
1539     (3)(a) equal to 1% of the revenues collected from the following sales and use taxes:
1540          (a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1541          (b) the tax imposed by Subsection (2)(b)(i); and
1542          (c) the tax imposed by Subsection (2)(f)(i)(A)(I).
1543          Section 11. Section 59-13-103 is amended to read:
1544          59-13-103. List of clean fuels provided to tax commission.
1545          [(1)] The Air Quality Board shall annually provide to the tax commission a list of fuels
1546     that are clean fuels under Section 59-13-102.

1547          [(2) The Air Quality Board appointed under Section 19-2-103 shall in conjunction with
1548     the State Tax Commission prepare and submit to the Legislature before January 1, 1995, a
1549     report evaluating the impacts, benefits, and economic consequences of the clean fuel provisions
1550     of Sections 59-13-201 and 59-13-301.]
1551          Section 12. Section 72-1-201 is amended to read:
1552          72-1-201. Creation of Department of Transportation -- Functions, powers, duties,
1553     rights, and responsibilities.
1554          (1) There is created the Department of Transportation which shall:
1555          (a) have the general responsibility for planning, research, design, construction,
1556     maintenance, security, and safety of state transportation systems;
1557          (b) provide administration for state transportation systems and programs;
1558          (c) implement the transportation policies of the state;
1559          (d) plan, develop, construct, and maintain state transportation systems that are safe,
1560     reliable, environmentally sensitive, and serve the needs of the traveling public, commerce, and
1561     industry;
1562          (e) establish standards and procedures regarding the technical details of administration
1563     of the state transportation systems as established by statute and administrative rule;
1564          (f) advise the governor and the Legislature about state transportation systems needs;
1565          (g) coordinate with utility companies for the reasonable, efficient, and cost-effective
1566     installation, maintenance, operation, relocation, and upgrade of utilities within state highway
1567     rights-of-way;
1568          (h) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
1569     make rules for the administration of the department, state transportation systems, and
1570     programs;
1571          (i) jointly with the commission annually report to the Transportation Interim
1572     Committee, by November 30 of each year, as to the operation, maintenance, condition,
1573     mobility, safety needs, and wildlife and livestock mitigation for state transportation systems;
1574          (j) ensure that any training or certification required of a public official or public
1575     employee, as those terms are defined in Section 63G-22-102, complies with Title 63G, Chapter
1576     22, State Training and Certification Requirements, if the training or certification is required:
1577          (i) under this title;

1578          (ii) by the department; or
1579          (iii) by an agency or division within the department;
1580          (k) study and make recommendations to the Legislature on potential managed lane use
1581     and implementation on selected transportation systems within the state; [and]
1582          (l) before July 1 of each year, coordinate with the Utah Highway Patrol Division
1583     created in Section 53-8-103 regarding:
1584          (i) future highway projects that will add additional capacity to the state transportation
1585     system;
1586          (ii) potential changes in law enforcement responsibilities due to future highway
1587     projects; and
1588          (iii) incident management services on state highways[.]; and
1589          (m) provide public transit services, in consultation with any relevant public transit
1590     provider.
1591          (2) (a) The department shall exercise reasonable care in designing, constructing, and
1592     maintaining a state highway in a reasonably safe condition for travel.
1593          (b) Nothing in this section shall be construed as:
1594          (i) creating a private right of action; or
1595          (ii) expanding or changing the department's common law duty as described in
1596     Subsection (2)(a) for liability purposes.
1597          Section 13. Section 72-1-203 is amended to read:
1598          72-1-203. Deputy director -- Appointment -- Qualifications -- Other assistants
1599     and advisers -- Salaries.
1600          (1) The executive director shall appoint the following deputy directors, who shall serve
1601     at the discretion of the executive director:
1602          (a) the deputy director of engineering and operation, who shall be a registered
1603     professional engineer in the state, and who shall be the chief engineer of the department; and
1604          (b) the deputy director of planning and investment.
1605          (2) As assigned by the executive director, the deputy directors described in Subsection
1606     (1) may assist the executive director with the following departmental responsibilities:
1607          (a) project development, including statewide standards for project design and
1608     construction, right-of-way, materials, testing, structures, and construction;

1609          (b) oversight of the management of the region offices described in Section 72-1-205;
1610          (c) operations and traffic management;
1611          (d) oversight of operations of motor carriers and ports;
1612          (e) transportation systems safety;
1613          (f) aeronautical operations;
1614          (g) equipment for department engineering and maintenance functions;
1615          (h) oversight and coordination of planning, including:
1616          (i) development of statewide strategic initiatives for planning across all modes of
1617     transportation;
1618          (ii) coordination with metropolitan planning organizations and local governments;
1619          (iii) coordination with a large public transit district, including planning, project
1620     development, outreach, programming, environmental studies and impact statements,
1621     construction, and impacts on public transit operations; and
1622          (iv) corridor and area planning;
1623          (i) asset management;
1624          (j) programming and prioritization of transportation projects;
1625          (k) fulfilling requirements for environmental studies and impact statements;
1626          (l) resource investment, including identification, development, and oversight of
1627     public-private partnership opportunities;
1628          (m) data analytics services to the department;
1629          (n) corridor preservation;
1630          (o) employee development;
1631          (p) maintenance planning;
1632          (q) oversight and facilitation of the negotiations and integration of public transit
1633     providers described in Section 17B-2a-827;
1634          (r) oversight and supervision of any fixed guideway capital development project within
1635     the boundaries of a large public transit district for which any state funds are expended,
1636     including those responsibilities described in Subsections (2)(a), (h), (j), (k), and (l), and the
1637     implementation and enforcement of any federal grant obligations associated with fixed
1638     guideway capital development project funding; and
1639          (s) other departmental responsibilities as determined by the executive director.

1640          (3) The executive director shall ensure that the same deputy director does not oversee
1641     or supervise both the fixed guideway capital development responsibilities described in
1642     Subsection (2)(r) and the department's fixed guideway rail safety responsibilities, including the
1643     responsibilities described in Section 72-1-214.
1644          Section 14. Section 72-1-216 is amended to read:
1645          72-1-216. Statewide electric vehicle charging network plan -- Report.
1646          (1) (a) The department, in consultation with relevant entities in the private sector, shall
1647     develop a statewide electric vehicle charging network plan.
1648          (b) To develop the statewide electric vehicle charging network plan, the department
1649     shall consult with political subdivisions and other relevant state agencies, divisions, and
1650     entities, including:
1651          (i) the Department of Environmental Quality created in Section 19-1-104;
1652          (ii) the Division of Facilities Construction and Management created in Section
1653     63A-5b-301;
1654          (iii) the Office of Energy Development created in Section 79-6-401; and
1655          (iv) the Department of Natural Resources created in Section 79-2-201.
1656          (2) The statewide electric vehicle charging network plan shall provide implementation
1657     strategies to ensure that electric vehicle charging stations are available:
1658          (a) at strategic locations as determined by the department [by June 30, 2021];
1659          (b) at incremental distances no greater than every 50 miles along the state's interstate
1660     highway system by December 31, 2025; and
1661          (c) along other major highways within the state as the department finds appropriate.
1662          [(3) The department shall provide a report before November 30, 2020, to the
1663     Transportation Interim Committee to outline the statewide electric vehicle charging network
1664     plan.]
1665          Section 15. Section 72-1-304 is amended to read:
1666          72-1-304. Written project prioritization process for new transportation capacity
1667     projects -- Rulemaking.
1668          (1) (a) The Transportation Commission, in consultation with the department and the
1669     metropolitan planning organizations as defined in Section 72-1-208.5, shall develop a written
1670     prioritization process for the prioritization of:

1671          (i) new transportation capacity projects that are or will be part of the state highway
1672     system under Chapter 4, Part 1, State Highways;
1673          (ii) paved pedestrian or paved nonmotorized transportation projects described in
1674     Section 72-2-124;
1675          (iii) public transit projects that directly add capacity to the public transit systems within
1676     the state, not including facilities ancillary to the public transit system; and
1677          (iv) pedestrian or nonmotorized transportation projects that provide connection to a
1678     public transit system.
1679          (b) (i) A local government or public transit district may nominate a project for
1680     prioritization in accordance with the process established by the commission in rule.
1681          (ii) If a local government or public transit district nominates a project for prioritization
1682     by the commission, the local government or public transit district shall provide data and
1683     evidence to show that:
1684          (A) the project will advance the purposes and goals described in Section 72-1-211;
1685          (B) for a public transit project, the local government or public transit district has an
1686     ongoing funding source for operations and maintenance of the proposed development; and
1687          (C) the local government or public transit district will provide the percentage of the
1688     costs for the project as required by Subsection 72-2-124(4)(a)(viii) or 72-2-124(9)(e).
1689          (2) The following shall be included in the written prioritization process under
1690     Subsection (1):
1691          (a) a description of how the strategic initiatives of the department adopted under
1692     Section 72-1-211 are advanced by the written prioritization process;
1693          (b) a definition of the type of projects to which the written prioritization process
1694     applies;
1695          (c) specification of a weighted criteria system that is used to rank proposed projects
1696     and how it will be used to determine which projects will be prioritized;
1697          (d) specification of the data that is necessary to apply the weighted ranking criteria; and
1698          (e) any other provisions the commission considers appropriate, which may include
1699     consideration of:
1700          (i) regional and statewide economic development impacts, including improved local
1701     access to:

1702          (A) employment;
1703          (B) educational facilities;
1704          (C) recreation;
1705          (D) commerce; and
1706          (E) residential areas, including moderate income housing as demonstrated in the local
1707     government's or public transit district's general plan pursuant to Section 10-9a-403 or
1708     17-27a-403;
1709          (ii) the extent to which local land use plans relevant to a project support and
1710     accomplish the strategic initiatives adopted under Section 72-1-211; and
1711          (iii) any matching funds provided by a political subdivision or public transit district in
1712     addition to the percentage of costs required by Subsections 72-2-124(4)(a)(viii) and
1713     72-2-124(9)(e).
1714          (3) (a) When prioritizing a public transit project that increases capacity, the
1715     commission:
1716          (i) may give priority consideration to projects that are part of a transit-oriented
1717     development or transit-supportive development as defined in Section 17B-2a-802; and
1718          (ii) shall give priority consideration to projects that are within the boundaries of a
1719     housing and transit reinvestment zone created pursuant to Title 63N, Chapter 3, Part 6,
1720     Housing and Transit Reinvestment Zone Act.
1721          (b) When prioritizing a transportation project that increases capacity, the commission
1722     may give priority consideration to projects that are:
1723          (i) part of a transportation reinvestment zone created under Section 11-13-227 if:
1724          (A) the state is a participant in the transportation reinvestment zone; or
1725          (B) the commission finds that the transportation reinvestment zone provides a benefit
1726     to the state transportation system; or
1727          (ii) within the boundaries of a housing and transit reinvestment zone created pursuant
1728     to Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act.
1729          (c) If the department receives a notice of prioritization for a municipality as described
1730     in Subsection 10-9a-408(5), or a notice of prioritization for a county as described in Subsection
1731     17-27a-408(5), the commission may give priority consideration to transportation projects that
1732     are within the boundaries of the municipality or the unincorporated areas of the county until the

1733     department receives notification from the Housing and Community Development Division
1734     within the Department of Workforce Services that the municipality or county no longer
1735     qualifies for prioritization under this Subsection (3)(c).
1736          (4) In developing the written prioritization process, the commission:
1737          (a) shall seek and consider public comment by holding public meetings at locations
1738     throughout the state; and
1739          (b) may not consider local matching dollars as provided under Section 72-2-123 unless
1740     the state provides an equal opportunity to raise local matching dollars for state highway
1741     improvements within each county.
1742          (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1743     Transportation Commission, in consultation with the department, shall make rules establishing
1744     the written prioritization process under Subsection (1).
1745          (6) The commission shall submit the proposed rules under this section to a committee
1746     or task force designated by the Legislative Management Committee for review prior to taking
1747     final action on the proposed rules or any proposed amendment to the rules described in
1748     Subsection (5).
1749          Section 16. Section 72-2-124 is amended to read:
1750          72-2-124. Transportation Investment Fund of 2005.
1751          (1) There is created a capital projects fund entitled the Transportation Investment Fund
1752     of 2005.
1753          (2) The fund consists of money generated from the following sources:
1754          (a) any voluntary contributions received for the maintenance, construction,
1755     reconstruction, or renovation of state and federal highways;
1756          (b) appropriations made to the fund by the Legislature;
1757          (c) registration fees designated under Section 41-1a-1201;
1758          (d) the sales and use tax revenues deposited into the fund in accordance with Section
1759     59-12-103; and
1760          (e) revenues transferred to the fund in accordance with Section 72-2-106.
1761          (3) (a) The fund shall earn interest.
1762          (b) All interest earned on fund money shall be deposited into the fund.
1763          (4) (a) Except as provided in Subsection (4)(b), the executive director may only use

1764     fund money to pay:
1765          (i) the costs of maintenance, construction, reconstruction, or renovation to state and
1766     federal highways prioritized by the Transportation Commission through the prioritization
1767     process for new transportation capacity projects adopted under Section 72-1-304;
1768          (ii) the costs of maintenance, construction, reconstruction, or renovation to the highway
1769     projects described in Subsections 63B-18-401(2), (3), and (4);
1770          (iii) principal, interest, and issuance costs of bonds authorized by Section 63B-18-401
1771     minus the costs paid from the County of the First Class Highway Projects Fund in accordance
1772     with Subsection 72-2-121(4)(e);
1773          (iv) for a fiscal year beginning on or after July 1, 2013, to transfer to the 2010 Salt
1774     Lake County Revenue Bond Sinking Fund created by Section 72-2-121.3 the amount certified
1775     by Salt Lake County in accordance with Subsection 72-2-121.3(4)(c) as necessary to pay the
1776     debt service on $30,000,000 of the revenue bonds issued by Salt Lake County;
1777          (v) principal, interest, and issuance costs of bonds authorized by Section 63B-16-101
1778     for projects prioritized in accordance with Section 72-2-125;
1779          (vi) all highway general obligation bonds that are intended to be paid from revenues in
1780     the Centennial Highway Fund created by Section 72-2-118;
1781          (vii) for fiscal year 2015-16 only, to transfer $25,000,000 to the County of the First
1782     Class Highway Projects Fund created in Section 72-2-121 to be used for the purposes described
1783     in Section 72-2-121;
1784          (viii) if a political subdivision provides a contribution equal to or greater than 40% of
1785     the costs needed for construction, reconstruction, or renovation of paved pedestrian or paved
1786     nonmotorized transportation for projects that:
1787          (A) mitigate traffic congestion on the state highway system;
1788          (B) are part of an active transportation plan approved by the department; and
1789          (C) are prioritized by the commission through the prioritization process for new
1790     transportation capacity projects adopted under Section 72-1-304;
1791          (ix) $705,000,000 for the costs of right-of-way acquisition, construction,
1792     reconstruction, or renovation of or improvement to the following projects:
1793          (A) the connector road between Main Street and 1600 North in the city of Vineyard;
1794          (B) Geneva Road from University Parkway to 1800 South;

1795          (C) the SR-97 interchange at 5600 South on I-15;
1796          (D) two lanes on U-111 from Herriman Parkway to 11800 South;
1797          (E) widening I-15 between mileposts 10 and 13 and the interchange at milepost 11;
1798          (F) improvements to 1600 North in Orem from 1200 West to State Street;
1799          (G) widening I-15 between mileposts 6 and 8;
1800          (H) widening 1600 South from Main Street in the city of Spanish Fork to SR-51;
1801          (I) widening US 6 from Sheep Creek to Mill Fork between mileposts 195 and 197 in
1802     Spanish Fork Canyon;
1803          (J) I-15 northbound between mileposts 43 and 56;
1804          (K) a passing lane on SR-132 between mileposts 41.1 and 43.7 between mileposts 43
1805     and 45.1;
1806          (L) east Zion SR-9 improvements;
1807          (M) Toquerville Parkway;
1808          (N) an environmental study on Foothill Boulevard in the city of Saratoga Springs;
1809          (O) using funds allocated in this Subsection (4)(a)(ix), and other sources of funds, for
1810     construction of an interchange on Bangerter Highway at 13400 South; and
1811          (P) an environmental impact study for Kimball Junction in Summit County; and
1812          (x) $28,000,000 as pass-through funds, to be distributed as necessary to pay project
1813     costs based upon a statement of cash flow that the local jurisdiction where the project is located
1814     provides to the department demonstrating the need for money for the project, for the following
1815     projects in the following amounts:
1816          (A) $5,000,000 for Payson Main Street repair and replacement;
1817          (B) $8,000,000 for a Bluffdale 14600 South railroad bypass;
1818          (C) $5,000,000 for improvements to 4700 South in Taylorsville; and
1819          (D) $10,000,000 for improvements to the west side frontage roads adjacent to U.S. 40
1820     between mile markers 7 and 10.
1821          (b) The executive director may use fund money to exchange for an equal or greater
1822     amount of federal transportation funds to be used as provided in Subsection (4)(a).
1823          (5) (a) Except as provided in Subsection (5)(b), if the department receives a notice of
1824     ineligibility for a municipality as described in Subsection 10-9a-408(7), the executive director
1825     may not program fund money to a project prioritized by the commission under Section

1826     72-1-304, including fund money from the Transit Transportation Investment Fund, within the
1827     boundaries of the municipality until the department receives notification from the Housing and
1828     Community Development Division within the Department of Workforce Services that
1829     ineligibility under this Subsection (5) no longer applies to the municipality.
1830          (b) Within the boundaries of a municipality described in Subsection (5)(a), the
1831     executive director:
1832          (i) may program fund money in accordance with Subsection (4)(a) for a limited-access
1833     facility or interchange connecting limited-access facilities;
1834          (ii) may not program fund money for the construction, reconstruction, or renovation of
1835     an interchange on a limited-access facility;
1836          (iii) may program Transit Transportation Investment Fund money for a
1837     multi-community fixed guideway public transportation project; and
1838          (iv) may not program Transit Transportation Investment Fund money for the
1839     construction, reconstruction, or renovation of a station that is part of a fixed guideway public
1840     transportation project.
1841          (c) Subsections (5)(a) and (b) do not apply to a project programmed by the executive
1842     director before July 1, 2022, for projects prioritized by the commission under Section
1843     72-1-304.
1844          (6) (a) Except as provided in Subsection (6)(b), if the department receives a notice of
1845     ineligibility for a county as described in Subsection 17-27a-408(7), the executive director may
1846     not program fund money to a project prioritized by the commission under Section 72-1-304,
1847     including fund money from the Transit Transportation Investment Fund, within the boundaries
1848     of the unincorporated area of the county until the department receives notification from the
1849     Housing and Community Development Division within the Department of Workforce Services
1850     that ineligibility under this Subsection (6) no longer applies to the county.
1851          (b) Within the boundaries of the unincorporated area of a county described in
1852     Subsection (6)(a), the executive director:
1853          (i) may program fund money in accordance with Subsection (4)(a) for a limited-access
1854     facility to a project prioritized by the commission under Section 72-1-304;
1855          (ii) may not program fund money for the construction, reconstruction, or renovation of
1856     an interchange on a limited-access facility;

1857          (iii) may program Transit Transportation Investment Fund money for a
1858     multi-community fixed guideway public transportation project; and
1859          (iv) may not program Transit Transportation Investment Fund money for the
1860     construction, reconstruction, or renovation of a station that is part of a fixed guideway public
1861     transportation project.
1862          (c) Subsections (6)(a) and (b) do not apply to a project programmed by the executive
1863     director before July 1, 2022, for projects prioritized by the commission under Section
1864     72-1-304.
1865          (7) (a) Before bonds authorized by Section 63B-18-401 or 63B-27-101 may be issued
1866     in any fiscal year, the department and the commission shall appear before the Executive
1867     Appropriations Committee of the Legislature and present the amount of bond proceeds that the
1868     department needs to provide funding for the projects identified in Subsections 63B-18-401(2),
1869     (3), and (4) or Subsection 63B-27-101(2) for the current or next fiscal year.
1870          (b) The Executive Appropriations Committee of the Legislature shall review and
1871     comment on the amount of bond proceeds needed to fund the projects.
1872          (8) The Division of Finance shall, from money deposited into the fund, transfer the
1873     amount of funds necessary to pay principal, interest, and issuance costs of bonds authorized by
1874     Section 63B-18-401 or 63B-27-101 in the current fiscal year to the appropriate debt service or
1875     sinking fund.
1876          (9) (a) There is created in the Transportation Investment Fund of 2005 the Transit
1877     Transportation Investment Fund.
1878          (b) The fund shall be funded by:
1879          (i) contributions deposited into the fund in accordance with Section 59-12-103;
1880          (ii) appropriations into the account by the Legislature;
1881          (iii) deposits of sales and use tax increment related to a housing and transit
1882     reinvestment zone as described in Section 63N-3-610;
1883          (iv) transfers of local option sales and use tax revenue as described in Subsection
1884     59-12-2220(11)(b) or (c);
1885          (v) private contributions; and
1886          (vi) donations or grants from public or private entities.
1887          (c) (i) The fund shall earn interest.

1888          (ii) All interest earned on fund money shall be deposited into the fund.
1889          (d) Subject to Subsection (9)(e), the commission may prioritize money from the fund:
1890          (i) for public transit capital development of new capacity projects and fixed guideway
1891     capital development projects to be used as prioritized by the commission through the
1892     prioritization process adopted under Section 72-1-304; [or]
1893          (ii) to the department for oversight of a fixed guideway capital development project for
1894     which the department has responsibility[.]; or
1895          (iii) up to $500,000 per year, to be used for a public transit study.
1896          (e) (i) Subject to Subsections [(9)(g) and (h)] (9)(g), (h), and (i), the commission may
1897     only prioritize money from the fund for a public transit capital development project or
1898     pedestrian or nonmotorized transportation project that provides connection to the public transit
1899     system if the public transit district or political subdivision provides funds of equal to or greater
1900     than 30% of the costs needed for the project.
1901          (ii) A public transit district or political subdivision may use money derived from a loan
1902     granted pursuant to Title 72, Chapter 2, Part 2, State Infrastructure Bank Fund, to provide all or
1903     part of the 30% requirement described in Subsection (9)(e)(i) if:
1904          (A) the loan is approved by the commission as required in Title 72, Chapter 2, Part 2,
1905     State Infrastructure Bank Fund; and
1906          (B) the proposed capital project has been prioritized by the commission pursuant to
1907     Section 72-1-303.
1908          (f) Before July 1, 2022, the department and a large public transit district shall enter into
1909     an agreement for a large public transit district to pay the department $5,000,000 per year for 15
1910     years to be used to facilitate the purchase of zero emissions or low emissions rail engines and
1911     trainsets for regional public transit rail systems.
1912          (g) For any revenue transferred into the fund pursuant to Subsection
1913     59-12-2220(11)(b):
1914          (i) the commission may prioritize money from the fund for public transit projects,
1915     operations, or maintenance within the county of the first class; and
1916          (ii) Subsection (9)(e) does not apply.
1917          (h) For any revenue transferred into the fund pursuant to Subsection
1918     59-12-2220(11)(c):

1919          (i) the commission may prioritize public transit projects, operations, or maintenance in
1920     the county from which the revenue was generated; and
1921          (ii) Subsection (9)(e) does not apply.
1922          (i) The requirement to provide funds equal to or greater than 30% of the costs needed
1923     for a project described in Subsection (9)(e) does not apply to a public transit capital
1924     development project or pedestrian or nonmotorized transportation project proposed by the
1925     department.
1926          (10) (a) There is created in the Transportation Investment Fund of 2005 the
1927     Cottonwood Canyons Transportation Investment Fund.
1928          (b) The fund shall be funded by:
1929          (i) money deposited into the fund in accordance with Section 59-12-103;
1930          (ii) appropriations into the account by the Legislature;
1931          (iii) private contributions; and
1932          (iv) donations or grants from public or private entities.
1933          (c) (i) The fund shall earn interest.
1934          (ii) All interest earned on fund money shall be deposited into the fund.
1935          (d) The Legislature may appropriate money from the fund for public transit or
1936     transportation projects in the Cottonwood Canyons of Salt Lake County.
1937          (11) (a) There is created in the Transportation Investment Fund of 2005 the Active
1938     Transportation Investment Fund.
1939          (b) The fund shall be funded by:
1940          (i) money deposited into the fund in accordance with Section 59-12-103;
1941          (ii) appropriations into the account by the Legislature; and
1942          (iii) donations or grants from public or private entities.
1943          (c) (i) The fund shall earn interest.
1944          (ii) All interest earned on fund money shall be deposited into the fund.
1945          (d) The executive director may only use fund money to pay the costs needed for:
1946          (i) the planning, design, construction, maintenance, reconstruction, or renovation of
1947     paved pedestrian or paved nonmotorized trail projects that:
1948          (A) are prioritized by the commission through the prioritization process for new
1949     transportation capacity projects adopted under Section 72-1-304;

1950          (B) serve a regional purpose; and
1951          (C) are part of an active transportation plan approved by the department or the plan
1952     described in Subsection (11)(d)(ii);
1953          (ii) the development of a plan for a statewide network of paved pedestrian or paved
1954     nonmotorized trails that serve a regional purpose; and
1955          (iii) the administration of the fund, including staff and overhead costs.
1956          Section 17. Section 72-3-202 is amended to read:
1957          72-3-202. State park access highways -- Anasazi State Park Museum to Edge of
1958     the Cedars State Park Museum.
1959          State park access highways include:
1960          (1) ANASAZI STATE PARK MUSEUM. Access to the Anasazi State Park Museum
1961     is at the park entrance located in Garfield County at milepoint [87.8] 87.3 on State Highway
1962     12. No access road is defined.
1963          (2) BEAR LAKE STATE PARK (Marina). Access to the Bear Lake Marina is at the
1964     pay gate located in Rich County at milepoint [413.2] 498.8 on State Highway 89. No access
1965     road is defined.
1966          (3) BEAR LAKE STATE PARK (East Shore). Access to the Bear Lake East Shore
1967     begins in Rich County at State Highway 30 and proceeds northerly on a county road (L326) a
1968     distance of 9.2 miles, to the camping area of the park and is under the jurisdiction of Rich
1969     County.
1970          (4) BEAR LAKE STATE PARK (Rendezvous Beach). Access to the Bear Lake
1971     Rendezvous Beach is at the park entrance in Rich County at milepoint [124.5] 118 on State
1972     Highway 30. No access road is defined.
1973          (5) CAMP FLOYD/STAGECOACH INN STATE PARK MUSEUM. Access to the
1974     Camp Floyd/Stagecoach Inn State Park Museum is at the parking area in Utah County at
1975     milepoint 20.6 on State Highway 73. No access road is defined.
1976          (6) CORAL PINK SAND DUNES STATE PARK.
1977          (a) Access to the Coral Pink Sand Dunes State Park begins in Kane County at State
1978     Highway 89 and proceeds southwesterly on [a] county road 43 a distance of 12.0 miles to the
1979     visitor center of the park and is under the jurisdiction of Kane County.
1980          (b) The second access to the Coral Pink Sand Dunes State Park begins on the state

1981     border between Arizona and Utah and proceeds northerly on county road 43 and travels
1982     through the state park and is under the jurisdiction of Kane County.
1983          (7) DANGER CAVE. Access to Danger cave is in Tooele County. No access road is
1984     defined.
1985          (8) DEAD HORSE POINT STATE PARK. Access to Dead Horse Point State Park
1986     begins in Grand County at State Highway 191 and proceeds southwesterly on State Highway
1987     313 a distance of 20.8 miles [to the camping area at the park and is under the jurisdiction of
1988     UDOT.], crosses into San Juan County between mile marker 2 and 3, continues to mile marker
1989     0, and is under the jurisdiction of the department.
1990          (9) DEER CREEK STATE PARK. Access to Deer Creek State Park begins in
1991     Wasatch County at State Highway 189 and proceeds southwesterly on State Highway 314 a
1992     distance of [0.2] 0.8 miles to the boat ramp at the park and is under the jurisdiction of [UDOT]
1993     the department.
1994          (10) EAST CANYON STATE PARK. Access to East Canyon State Park begins in
1995     Morgan County at State Highway 66 and proceeds southeasterly on State Highway 306 a
1996     distance of 0.1 miles to the parking area at the park and is under the jurisdiction of [UDOT] the
1997     department.
1998          (11) ECHO STATE PARK. Access to Echo State Park begins in Coalville, Summit
1999     County at Main Street and proceeds northeasterly on Echo Dam Road a distance of 0.12 miles
2000     to the boat ramp at the park.
2001          [(11)] (12) EDGE OF THE CEDARS STATE PARK MUSEUM. Access to Edge of
2002     the Cedars State Park Museum begins in Blanding at U.S. Highway 191 and proceeds west on
2003     Center Street to 600 West then north on 600 West to the parking area and museum at 660 West
2004     400 North. The access road is under the jurisdiction of Blanding.
2005          Section 18. Section 72-3-203 is amended to read:
2006          72-3-203. State park access highways -- Escalante Petrified Forest State Park to
2007     Huntington State Park.
2008          State park access highways include:
2009          (1) ESCALANTE PETRIFIED FOREST STATE PARK. Access to Escalante
2010     Petrified Forest State Park begins in Garfield County at State Highway 12 and proceeds
2011     northwesterly on a county road a distance of 1 mile to the park's visitor center and is under the

2012     jurisdiction of Garfield County.
2013          (2) FLIGHT PARK STATE RECREATION AREA. Access to Flight Park State
2014     Recreation Area begins in Utah County at East Frontage Road and proceeds northeasterly on
2015     Air Park Road, a distance of 0.5 miles to the park entrance and is under the jurisdiction of Utah
2016     County.
2017          (3) FREMONT INDIAN STATE PARK MUSEUM. Access to the Fremont Indian
2018     State Park Museum begins in Sevier County at the Sevier Junction on Highway 89 and
2019     proceeds westerly on county road 2524 to interchange 17 on Interstate 70, a distance of 5.9
2020     miles and is under the jurisdiction of Sevier County.
2021          [(4) GOBLIN VALLEY STATE PARK (East Access). The East Access to the Goblin
2022     Valley State Park begins in Emery County at the junction of State Highway 24 and county road
2023     1012 and proceeds westerly on county road 1012, a distance of 5.2 miles; then southerly on
2024     county road 1013, a distance of 6.0 miles; then southerly on county road 1014, a distance of 0.4
2025     miles to the park entrance. The East Access is under the jurisdiction of Emery County.]
2026          [(5)] (4) GOBLIN VALLEY STATE PARK (North Access). The North Access to the
2027     Goblin Valley State Park begins in Emery County at the junction of [Interstate 70 and county
2028     road 332] county road 1013 and county road 1014 and proceeds southwesterly on county road
2029     332, a distance of 10 miles; then southerly on county road 1033, a distance of 3.1 miles; then
2030     southeasterly on county road 1012, a distance of [10.6 miles; then southerly on county road
2031     1013, a distance of 6.0 miles; then southerly on county road 1014, a distance of 0.4 miles to the
2032     park entrance.] 7.0 miles to the park fee station. The North Access is under the jurisdiction of
2033     Emery County.
2034          [(6)] (5) GOOSENECKS STATE PARK. Access to Goosenecks State Park begins in
2035     San Juan County at State Highway 261 and proceeds southwesterly on State Highway 316 a
2036     distance of 3.6 miles to the parking area and overlook at the park and is under the jurisdiction
2037     of UDOT.
2038          [(7)] (6) ANTELOPE ISLAND STATE PARK. Access to Antelope Island State Park
2039     begins in Davis County at State Highway 127 and proceeds southwesterly on a county road a
2040     distance of 7.2 miles to the parking area and marina at the park and is under the jurisdiction of
2041     Davis County.
2042          [(8)] (7) GREAT SALT LAKE STATE PARK MARINA. Access to the Great Salt

2043     Lake State Park Marina begins in Salt Lake County at Interstate Highway 80 and proceeds
2044     southwesterly on a county road a distance of 1.5 miles to the parking area and marina at the
2045     park and is under the jurisdiction of Salt Lake County.
2046          [(9)] (8) GREEN RIVER STATE PARK. Access to Green River State Park begins in
2047     Emery County at the junction of Route 19 and Green River Boulevard and proceeds southerly
2048     on Green River Boulevard, a distance of 0.5 miles to the park entrance and is under the
2049     jurisdiction of Green River.
2050          [(10)] (9) GUNLOCK STATE PARK. Access to [the] Gunlock State Park begins in
2051     Washington County at the junction of county road (L009) [and a county road] (Old Highway
2052     91) and Gunlock Road and proceeds northwesterly on [a county road] Gunlock Road a distance
2053     of [0.1] 5.9 miles to the parking area at the park and is under the jurisdiction of Washington
2054     County.
2055          [(11)] (10) HUNTINGTON STATE PARK. Access to [the] Huntington State Park
2056     begins in Emery County at State Highway 10 and proceeds northwesterly on a county road a
2057     distance of 0.3 miles to the park entrance and is under the jurisdiction of Emery County.
2058          Section 19. Section 72-3-204 is amended to read:
2059          72-3-204. State park access highways -- Hyrum State Park to Painted Rocks.
2060          State park access highways include:
2061          (1) HYRUM STATE PARK. Access to Hyrum State Park is at the pay gate in Cache
2062     County at 405 West 300 South in Hyrum and proceeds northerly on 400 West to State Highway
2063     101. No access road is defined.
2064          (2) FRONTIER HOMESTEAD STATE PARK MUSEUM. Access to Frontier
2065     Homestead State Park Museum is at the parking area and museum in Iron County at milepoint
2066     [3.3] 3.1 on State Highway 130 at 585 North Main St. in Cedar City. No access road is
2067     defined.
2068          (3) FRONTIER HOMESTEAD STATE PARK (OLD IRON TOWN HISTORIC
2069     SITE). Access to Old Iron Town begins at the junction of a county road and State Highway 56,
2070     19.0 miles west of Cedar City, and proceeds southwesterly 2.7 miles to the parking lot for Old
2071     Iron Town and is under the jurisdiction of Iron County.
2072          (4) JORDAN RIVER OFF-HIGHWAY VEHICLE STATE PARK. Access to Jordan
2073     River Off-highway Vehicle State Park begins in Salt Lake County at 2100 North and proceeds

2074     northerly on Rose Park Lane, a distance of 1.25 miles to the park entrance and is under the
2075     jurisdiction of Salt Lake County.
2076          (5) JORDANELLE STATE PARK (HAILSTONE MARINA). Access to the
2077     Jordanelle State Park Hailstone Marina begins in Wasatch County at State Highway 40 and
2078     proceeds southeasterly on State Highway 319 a distance of [1.4] 1.2 miles to the marina
2079     parking area at the park and is under the jurisdiction of UDOT.
2080          (6) JORDANELLE STATE PARK (ROCK CLIFF NATURE CENTER). Access to
2081     the Jordanelle State Park Rock Cliff Nature Center begins in Wasatch County at State Highway
2082     32 and proceeds northwesterly on a county road a distance of 0.6 miles to the parking area at
2083     the park and is under the jurisdiction of the county.
2084          (7) JORDANELLE STATE PARK (ROSS CREEK). Access to Jordanelle State Park
2085     Ross Creek begins in Wasatch County at State Highway 189 and proceeds southerly on a
2086     county road a distance of 0.1 miles to the parking area at the park and is under the jurisdiction
2087     of the county.
2088          (8) KODACHROME BASIN STATE PARK. Access to the Kodachrome Basin State
2089     Park begins in Kane County at State Highway 12 and proceeds southeasterly on a county road
2090     10.1 miles to the parking area at Kodachrome Lodge and is under the jurisdiction of Kane
2091     County.
2092          (9) MILLSITE STATE PARK. Access to the Millsite State Park begins in Emery
2093     County at State Highway 10 and proceeds northwesterly on a county road (L122) a distance of
2094     4.6 miles to the parking area at the park and is under the jurisdiction of Emery County.
2095          (10) OTTER CREEK STATE PARK. Access to the Otter Creek State Park is at the
2096     pay gate/contact station in Piute County at milepoint 6.4 on State Highway 22. No access road
2097     is defined.
2098          (11) PAINTED ROCKS (YUBA EAST SHORE). Access to the Painted Rocks Yuba
2099     East Shore begins in Sanpete County at State Highway 28 and proceeds westerly on a county
2100     road a distance of 2.0 miles to the parking/boat launch area at the park and is under the
2101     jurisdiction of Sanpete County.
2102          Section 20. Section 72-3-205 is amended to read:
2103          72-3-205. State park access highways -- Palisade State Park to Starvation State
2104     Park.

2105          State park access highways include:
2106          (1) PALISADE STATE PARK. Access to the Palisade State Park begins in Sanpete
2107     County at State Highway 89 and proceeds northeasterly on a county road a distance of 2.2
2108     miles to the golf club/contact station at the park and is under the jurisdiction of Sanpete
2109     County.
2110          (2) PIUTE STATE PARK. Access to the Piute State Park begins in Piute County at
2111     State Highway 89 and proceeds southeasterly on a county road a distance of 1.0 miles to the
2112     parking area at the park and is under the jurisdiction of Piute County.
2113          (3) QUAIL CREEK STATE PARK (North Access). The North Access to the Quail
2114     Creek State Park begins in Hurricane City at Old Highway 91 and proceeds southerly on 5300
2115     West, a distance of 1.0 miles to the pay gate/contact station at the park. The North Access is
2116     under the jurisdiction of Hurricane City.
2117          (4) QUAIL CREEK STATE PARK (South Access). The South Access to the Quail
2118     Creek State Park begins in Washington County at State Highway 9 and proceeds northerly on
2119     State Highway 318, a distance of 2.2 miles to the pay gate/contact station at the park. The
2120     South Access is under the jurisdiction of UDOT.
2121          (5) RED FLEET STATE PARK. Access to the Red Fleet State Park begins in Uintah
2122     County at State Highway 191 and proceeds easterly on a county road a distance of 2.0 miles to
2123     the pay gate at the park and is under the jurisdiction of Uintah County.
2124          (6) ROCKPORT STATE PARK. Access to the Rockport State Park begins in Summit
2125     County at State Highway 32 and proceeds northwesterly on State Highway 302 a distance of
2126     0.2 miles to the pay gate at the park and is under the jurisdiction of UDOT.
2127          (7) SAND HOLLOW STATE PARK (North Access). The North Access to the Sand
2128     Hollow State Park begins in Hurricane City at State Highway 9 and proceeds southerly on Sand
2129     Hollow Road, a distance of 3.9 miles to Sand Hollow Parkway. The North Access is under the
2130     jurisdiction of Hurricane City.
2131          [(8) SAND HOLLOW STATE PARK (East Access). The East Access to the Sand
2132     Hollow State Park begins in Hurricane City at 1100 West and proceeds west on 3000 South, a
2133     distance of 1.7 miles; then proceeds southwesterly on Sand Hollow Road, a distance of 5.3
2134     miles to Sand Hollow Parkway. The East Access is under the jurisdiction of Hurricane City.]
2135          (8) SAND HOLLOW STATE PARK (South Access). The South Access to Sand

2136     Hollow State Park begins at the intersection of State Route 7 and Sand Hollow Road, then
2137     proceeds northerly on Sand Hollow Road, a distance of 0.87 miles to the park entrance road.
2138     The South Access is under the jurisdiction of Hurricane City.
2139          (9) SCOFIELD (Mountain View). Access to Scofield Mountain View is at the boat
2140     launch in Carbon County at milepoint 9.2 on State Highway 96. No access road is defined.
2141          (10) SCOFIELD STATE PARK (Madsen Bay). Access to the Scofield State Park
2142     Madsen Bay is at the park entrance in Carbon County at milepoint 12.3 on State Highway 96.
2143     No access road is defined.
2144          [(11) SNOW CANYON STATE PARK. Access to the Snow Canyon State Park
2145     begins in Washington County at State Highway 18 near mile post 4 in St. George and proceeds
2146     northerly on Snow Canyon Parkway and Snow Canyon Drive to the south boundary of the
2147     Snow Canyon State Park.]
2148          (11) SNOW CANYON STATE PARK.
2149          (a) South access to the Snow Canyon State Park begins in Washington County at State
2150     Highway 18 near mile post 4 in St. George and proceeds westerly on Snow Canyon Parkway
2151     and northerly on Snow Canyon Drive to the south boundary of the Snow Canyon State Park (at
2152     the northern boundary of the Vermillion Cliffs development).
2153          (b) The northern access is located at the intersection of State Route 18 and Snow
2154     Canyon Drive.
2155          (12) STARVATION STATE PARK. Access to the Starvation State Park begins in
2156     Duchesne County at State Highway 40 and proceeds northwesterly on State Highway 311 a
2157     distance of [2.2] 3.9 miles to the boat ramp at the park and is under the jurisdiction of UDOT.
2158          Section 21. Section 72-3-206 is amended to read:
2159          72-3-206. State park access highways -- Steinaker State Park to Yuba State Park.
2160          State park access highways include:
2161          (1) STEINAKER STATE PARK. Access to the Steinaker State Park begins in Uintah
2162     County at State Highway 191 and proceeds northwesterly on State Highway 301 a distance of
2163     [1.7] 2.0 miles to the boat ramp at the park and is under the jurisdiction of UDOT.
2164          (2) TERRITORIAL STATEHOUSE STATE PARK. Access to the Territorial
2165     Statehouse State Park is at the parking area in Millard County at milepoint 1.0 on State
2166     Highway 100. No access road is defined.

2167          (3) THIS IS THE PLACE HERITAGE PARK. Access to This Is The Place Heritage
2168     Park is at the park entrance in Salt Lake County at 2601 East Sunnyside Avenue in Salt Lake
2169     City. No access road is defined.
2170          (4) UTAH FIELD HOUSE OF NATURAL HISTORY STATE PARK. Access to Utah
2171     Field House of Natural History State Park is at the parking area in Uintah County at milepoint
2172     [145.8] 145.1 on State Highway 40 at 496 East Main in Vernal. No access road is defined.
2173          (5) UTAH LAKE STATE PARK. Access to the Utah Lake State Park begins in Utah
2174     County at State Highway 114 and proceeds westerly on a county road a distance of 2.5 miles to
2175     the pay gate at the park and is under the jurisdiction of Utah County.
2176          (6) WASATCH MOUNTAIN STATE PARK (East Access). The East Access to the
2177     Wasatch Mountain State Park begins at the Summit-Wasatch County line and proceeds
2178     westerly on Guardsman Pass Road, a county road, a distance of .9 miles; then southeasterly on
2179     Pine Canyon Road, a county road, a distance of 7.3 miles to the campground entrance. The
2180     East Access is under the jurisdiction of Wasatch County.
2181          (7) WASATCH MOUNTAIN STATE PARK (South Access). The South Access to
2182     the Wasatch Mountain State Park begins in Wasatch County at State Route 40 and proceeds
2183     westerly on Federal Route 3130 via River Road, Burgi Lane, and Cari Lane, county and city
2184     roads, a distance of 4.3 miles to State Highway 222; then northerly on State Highway 222, a
2185     distance of [1.1] 1.3 miles to the campground entrance. The South Access is under the
2186     jurisdiction of Wasatch County and Midway City.
2187          (8) WASATCH MOUNTAIN STATE PARK (West Access). The West Access to the
2188     Wasatch Mountain State Park begins at the Salt Lake-Wasatch County line and proceeds
2189     easterly on Guardsman Pass Road, a county road, a distance of 1.7 miles; then southeasterly on
2190     Pine Canyon Road, a county road, a distance of 7.3 miles to the campground entrance. The
2191     West Access is under the jurisdiction of Wasatch County.
2192          (9) WASATCH MOUNTAIN (Soldier Hollow). Access to Soldier Hollow begins in
2193     Wasatch County at State Highway 113 and proceeds westerly on Tate Lane, a county road; then
2194     southwesterly on Soldier Hollow Lane to the parking area and clubhouse.
2195          (10) WASATCH MOUNTAIN (Cascade Springs). Access to Cascade Springs begins
2196     in Wasatch County at the junction of Tate Lane and Stringtown Road, county roads, and
2197     proceeds northerly on Stringtown Road; then southwesterly on Cascade Springs Drive to the

2198     parking area. The access is under the jurisdiction of Wasatch County.
2199          (11) WILLARD BAY STATE PARK (South). Access to the Willard Bay State Park
2200     South begins in Box Elder County at a county road and proceeds northwesterly on State
2201     Highway 312 a distance of [0.2] 0.5 miles to the marina parking at the park and is under the
2202     jurisdiction of UDOT.
2203          (12) WILLARD BAY STATE PARK (North). Access to the Willard Bay State Park
2204     North begins in Box Elder County at Interstate Highway 15 and proceeds southwesterly on
2205     State Highway 315 a distance of [0.6] 1.0 miles to the marina parking at the park and is under
2206     the jurisdiction of UDOT.
2207          (13) YUBA STATE PARK. Access to the Yuba State Park begins in Juab County at
2208     Interstate Highway 15 and proceeds southerly on county road (L203) a distance of 4.1 miles to
2209     the pay gate at the park and is under the jurisdiction of Juab County.
2210          Section 22. Section 72-6-118 is amended to read:
2211          72-6-118. Definitions -- Establishment and operation of tollways -- Imposition
2212     and collection of tolls -- Amount of tolls -- Rulemaking.
2213          (1) As used in this section:
2214          (a) "High occupancy toll lane" means a high occupancy vehicle lane designated under
2215     Section 41-6a-702 that may be used by an operator of a vehicle carrying less than the number
2216     of persons specified for the high occupancy vehicle lane if the operator of the vehicle pays a
2217     toll or fee.
2218          (b) "Toll" means any tax, fee, or charge assessed for the specific use of a tollway.
2219          (c) "Toll lane" means a designated new highway or additional lane capacity that is
2220     constructed, operated, or maintained for which a toll is charged for its use.
2221          (d) (i) "Tollway" means a highway, highway lane, bridge, path, tunnel, or right-of-way
2222     designed and used as a transportation route that is constructed, operated, or maintained through
2223     the use of toll revenues.
2224          (ii) "Tollway" includes a high occupancy toll lane and a toll lane.
2225          (e) "Tollway development agreement" has the same meaning as defined in Section
2226     72-6-202.
2227          (2) Subject to the provisions of Subsection (3), the department may:
2228          (a) establish, expand, and operate tollways and related facilities for the purpose of

2229     funding in whole or in part the acquisition of right-of-way and the design, construction,
2230     reconstruction, operation, enforcement, and maintenance of or impacts from a transportation
2231     route for use by the public;
2232          (b) enter into contracts, agreements, licenses, franchises, tollway development
2233     agreements, or other arrangements to implement this section;
2234          (c) impose and collect tolls on any tollway established under this section, including
2235     collection of past due payment of a toll or penalty;
2236          (d) grant exclusive or nonexclusive rights to a private entity to impose and collect tolls
2237     pursuant to the terms and conditions of a tollway development agreement;
2238          (e) use technology to automatically monitor a tollway and collect payment of a toll,
2239     including:
2240          (i) license plate reading technology; and
2241          (ii) photographic or video recording technology; and
2242          (f) in accordance with Subsection (5), request that the Division of Motor Vehicles deny
2243     a request for registration of a motor vehicle if the motor vehicle owner has failed to pay a toll
2244     or penalty imposed for usage of a tollway involving the motor vehicle for which registration
2245     renewal has been requested.
2246          (3) (a) The department may establish or operate a tollway on an existing highway if
2247     approved by the commission in accordance with the terms of this section.
2248          (b) To establish a tollway on an existing highway, the department shall submit a
2249     proposal to the commission including:
2250          (i) a description of the tollway project;
2251          (ii) projected traffic on the tollway;
2252          (iii) the anticipated amount of the toll to be charged; and
2253          (iv) projected toll revenue.
2254          (4) (a) For a tollway established under this section, the department may:
2255          (i) according to the terms of each tollway, impose the toll upon the owner of a motor
2256     vehicle using the tollway according to the terms of the tollway;
2257          (ii) send correspondence to the owner of the motor vehicle to inform the owner of:
2258          (A) an unpaid toll and the amount of the toll to be paid to the department;
2259          (B) the penalty for failure to pay the toll timely; and

2260          (C) a hold being placed on the owner's registration for the motor vehicle if the toll and
2261     penalty are not paid timely, which would prevent the renewal of the motor vehicle's
2262     registration;
2263          (iii) require that the owner of the motor vehicle pay the toll to the department within 30
2264     days of the date when the department sends written notice of the toll to the owner; and
2265          (iv) impose a penalty for failure to pay a toll timely.
2266          (b) The department shall mail the correspondence and notice described in Subsection
2267     (4)(a) to the owner of the motor vehicle according to the terms of a tollway.
2268          (5) (a) The Division of Motor Vehicles and the department shall share and provide
2269     access to information pertaining to a motor vehicle and tollway enforcement including:
2270          (i) registration and ownership information pertaining to a motor vehicle;
2271          (ii) information regarding the failure of a motor vehicle owner to timely pay a toll or
2272     penalty imposed under this section; and
2273          (iii) the status of a request for a hold on the registration of a motor vehicle.
2274          (b) If the department requests a hold on the registration in accordance with this section,
2275     the Division of Motor Vehicles may not renew the registration of a motor vehicle under Title
2276     41, Chapter 1a, Part 2, Registration, if the owner of the motor vehicle has failed to pay a toll or
2277     penalty imposed under this section for usage of a tollway involving the motor vehicle for which
2278     registration renewal has been requested until the department withdraws the hold request.
2279          (6) (a) Except as provided in Subsection (6)(b), in accordance with Title 63G, Chapter
2280     3, Utah Administrative Rulemaking Act, the commission shall:
2281          (i) set the amount of any toll imposed or collected on a tollway on a state highway; and
2282          (ii) for tolls established under Subsection (6)(b), set:
2283          (A) an increase in a toll rate or user fee above an increase specified in a tollway
2284     development agreement; or
2285          (B) an increase in a toll rate or user fee above a maximum toll rate specified in a
2286     tollway development agreement.
2287          (b) A toll or user fee and an increase to a toll or user fee imposed or collected on a
2288     tollway on a state highway that is the subject of a tollway development agreement shall be set
2289     in the tollway development agreement.
2290          (7) (a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,

2291     the department shall make rules:
2292          (i) necessary to establish and operate tollways on state highways;
2293          (ii) that establish standards and specifications for automatic tolling systems and
2294     automatic tollway monitoring technology; and
2295          (iii) to set the amount of a penalty for failure to pay a toll under this section.
2296          (b) The rules shall:
2297          (i) include minimum criteria for having a tollway; and
2298          (ii) conform to regional and national standards for automatic tolling.
2299          (8) (a) The commission may provide funds for public or private tollway pilot projects
2300     or high occupancy toll lanes from General Fund money appropriated by the Legislature to the
2301     commission for that purpose.
2302          (b) The commission may determine priorities and funding levels for tollways
2303     designated under this section.
2304          (9) (a) Except as provided in Subsection (9)(b), all revenue generated from a tollway
2305     on a state highway shall be deposited into the Tollway Special Revenue Fund created in
2306     Section 72-2-120 and used for any state transportation purpose.
2307          (b) Revenue generated from a tollway that is the subject of a tollway development
2308     agreement shall be deposited into the Tollway Special Revenue Fund and used in accordance
2309     with Subsection (9)(a) unless:
2310          (i) the revenue is to a private entity through the tollway development agreement; or
2311          (ii) the revenue is identified for a different purpose under the tollway development
2312     agreement.
2313          (10) Data described in Subsection (2)(e) obtained for the purposes of this section:
2314          (a) in accordance with Section 63G-2-305, is a protected record under Title 63G,
2315     Chapter 2, Government Records Access and Management Act, if the photographic or video
2316     data is maintained by a governmental entity;
2317          (b) may not be used or shared for any purpose other than the purposes described in this
2318     section;
2319          (c) may only be preserved:
2320          (i) so long as necessary to collect the payment of a toll or penalty imposed in
2321     accordance with this section; or

2322          (ii) pursuant to a warrant issued under the Utah Rules of Criminal Procedure or an
2323     equivalent federal warrant; and
2324          (d) may only be disclosed:
2325          (i) in accordance with the disclosure requirements for a protected record under Section
2326     63G-2-202; or
2327          (ii) pursuant to a warrant issued under the Utah Rules of Criminal Procedure or an
2328     equivalent federal warrant.
2329          (11) (a) The department may not sell for any purpose photographic or video data
2330     captured under Subsection (2)(e)(ii).
2331          (b) The department may not share captured photographic or video data for a purpose
2332     not authorized under this section.
2333          [(12) Before November 1, 2018, the Driver License Division, the Division of Motor
2334     Vehicles, and the department shall jointly study and report findings and recommendations to
2335     the Transportation Interim Committee regarding the use of Title 53, Chapter 3, Part 6, Drivers'
2336     License Compact, and other methods to collect a toll or penalty under this section from:]
2337          [(a) an owner of a motor vehicle registered outside this state; or]
2338          [(b) a driver or lessee of a motor vehicle leased or rented for 30 days or less.]
2339          Section 23. Section 72-6-121 is amended to read:
2340          72-6-121. Clean fuel vehicle decal.
2341          (1) Subject to the requirements of this section, the department shall issue a clean fuel
2342     vehicle decal permit and a clean fuel vehicle decal to an applicant if:
2343          (a) the applicant is an owner of a vehicle:
2344          (i) powered by clean fuel that meets the standards established by the department in
2345     rules authorized under Subsection 41-6a-702(5)(b); and
2346          (ii) that is registered in the state of Utah;
2347          (b) the applicant remits an application and all fees required under this section; and
2348          (c) the department has clean fuel vehicle decals available subject to the limits
2349     established by the department in accordance with Subsection 41-6a-702(5)(b).
2350          (2) The department shall establish the clean fuel vehicle decal design in consultation
2351     with the Utah Highway Patrol.
2352          (3) (a) An applicant for a clean fuel vehicle decal shall pay a clean fuel vehicle decal

2353     fee established by the department in accordance with Section 63J-1-504.
2354          (b) Funds generated by the clean fuel vehicle decal fee may be used by the department
2355     to cover the costs incurred in issuing clean fuel vehicle decals under this section.
2356          (4) (a) The department shall issue a clean fuel vehicle decal permit and a clean fuel
2357     vehicle decal to a person who has been issued a clean fuel special group license plate prior to
2358     July 1, 2011.
2359          (b) A person who applies to the department to receive a clean fuel vehicle decal permit
2360     and a clean fuel vehicle decal under Subsection (4)(a) is not subject to the fee imposed under
2361     Subsection (3).
2362          (5) (a) An owner of a vehicle may not place a clean fuel vehicle decal on a vehicle
2363     other than the vehicle specified in the application for the clean fuel vehicle decal permit and the
2364     clean fuel vehicle decal.
2365          (b) An owner of a vehicle issued a clean fuel vehicle permit and clean fuel vehicle
2366     decal is not required to place the clean fuel vehicle decal on the vehicle specified to drive in the
2367     high occupancy lane described in Subsection 41-6a-702(5).
2368          (c) A person operating a motor vehicle that has been issued a clean fuel vehicle decal
2369     shall:
2370          (i) in a manner consistent with Section 41-6a-1635, install on the windshield of the
2371     motor vehicle the clean vehicle transponder issued by the department;
2372          [(i)] (ii) have in the person's immediate possession the clean fuel vehicle decal permit
2373     issued by the department for the motor vehicle the person is operating; and
2374          [(ii)] (iii) present the permit upon demand of a peace officer.
2375          (6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2376     department shall make rules to administer the clean fuel vehicle decal program authorized in
2377     this section.
2378          Section 24. Section 72-7-111 is enacted to read:
2379          72-7-111. Storage of flammable, explosive, or combustible materials prohibited.
2380          (1) As used in this section:
2381          (a) "Combustible" means a material capable of producing a usually rapid chemical
2382     process that creates heat and usually light.
2383          (b) "Explosive" means any chemical compound mixture, or device, the primary or

2384     common purpose of which is to function by explosion.
2385          (c) "Flammable" means a material capable of being easily ignited and burning quickly.
2386          (2) A person may not keep, store, or stockpile any flammable, explosive, or
2387     combustible material:
2388          (a) within a right-of-way of any highway authority; or
2389          (b) beneath or within 100 feet of:
2390          (i) a bridge, overpass, viaduct, tunnel, or culvert of a highway authority;
2391          (ii) a bridge, overpass, viaduct, tunnel, or culvert of a large public transit district; or
2392          (iii) a public transit facility.
2393          (3) A person who violates Subsection (2) is guilty of a class B misdemeanor.
2394          Section 25. Section 72-10-203.5 is amended to read:
2395          72-10-203.5. Advisory boards of airports and extraterritorial airports.
2396          (1) For purposes of this section:
2397          (a) "Airport owner" means the municipality, county, or airport authority that owns one
2398     or more airports.
2399          (b) "Extraterritorial airport" means an airport, including the airport facilities, real
2400     estate, or other assets related to the operation of an airport, outside the municipality or county
2401     and within the boundary of a different municipality or county.
2402          (2) (a) If an airport owner that owns an international airport also owns one or more
2403     extraterritorial airports, the airport owner shall create and maintain an advisory board as
2404     described in this section.
2405          (b) The advisory board shall advise and consult the airport owner according to the
2406     process set forth in ordinance, rule, or regulation of the airport owner.
2407          (3) (a) An advisory board described in Subsection (2) shall consist of 11 members,
2408     appointed as follows:
2409          (i) one individual from each municipality or county in which an extraterritorial airport
2410     is located, appointed:
2411          (A) according to an ordinance or policy in place in each municipality or county for
2412     appointing individuals to a board, if any; or
2413          (B) if no ordinance or policy described in Subsection (3)(a)(i)(A) exists, by the chief
2414     executive officer of the municipality or county, with advice and consent from the legislative

2415     body of the municipality or county in which the extraterritorial airport is located; and
2416          (ii) as many individuals as necessary, appointed by the chief executive officer of the
2417     airport owner, with advice and consent from the legislative body of the airport owner, when
2418     added to the individuals appointed under Subsection (3)(a)(i), to equal 11 total members on the
2419     advisory board.
2420          (b) The airport owner shall ensure that members of the advisory board have the
2421     following qualifications:
2422          (i) at least one member with experience in commercial or industrial construction
2423     projects with a budget of at least $10,000,000; and
2424          (ii) at least one member with experience in management and oversight of an entity with
2425     an operating budget of at least $10,000,000.
2426          (4) (a) (i) Except as provided in [Subsections (4)(b) and (6)(b)] Subsection (4)(b), the
2427     term of office for members of the advisory board shall be four years or until a successor is
2428     appointed, qualified, seated, and has taken the oath of office.
2429          (ii) A member of the advisory board may serve two terms.
2430          (b) When a vacancy occurs on the board for any reason, the replacement shall be
2431     appointed according to the procedures set forth in Subsection (3) for the member who vacated
2432     the seat, and the replacement shall serve for the remainder of the unexpired term.
2433          (5) The advisory board shall select a chair of the advisory board.
2434          [(6) (a) For an airport owner that owns and operates an extraterritorial airport as of
2435     March 9, 2017, that has an advisory board in place, the members of the advisory board may
2436     complete the member's respective current term on the advisory board.]
2437          [(b) After March 9, 2017, and upon expiration of the current term of each member of
2438     the advisory board serving as of March 9, 2017, the airport owner shall ensure that the
2439     membership of the advisory board transitions to reflect the requirements of this section.]
2440          [(7)] (6) (a) The chief executive officer of each municipality or county in which an
2441     extraterritorial airport is located, with the advice and consent of the respective legislative body
2442     of the municipality or county, may create an extraterritorial airport advisory board to represent
2443     the interests of the extraterritorial airport.
2444          (b) The extraterritorial airport advisory boards described in Subsection [(7)(a)] (6)(a)
2445     shall meet at least quarterly, and:

2446          (i) shall provide advisory support to the member of the advisory board representing the
2447     municipality or county; and
2448          (ii) may advise in the request for proposals process of a fixed base operator for the
2449     respective extraterritorial airport.
2450          [(8)] (7) The airport owner, in consultation with the airport advisory board, shall,
2451     consistent with the requirements of federal law, study, produce an analysis, and advise
2452     regarding the highest and best use and operational strategy for each airport, including all lands,
2453     facilities, and assets owned by the airport owner.
2454          [(9)] (8) An airport owner, in consultation with the county auditor and the county
2455     assessor of a county in which an extraterritorial airport is located, shall explore in good faith
2456     whether a municipality or county where an extraterritorial airport is located receives
2457     airport-related tax disbursements to which the municipality or county is entitled.
2458          [(10)] (9) An airport owner shall report annually to the Transportation Interim
2459     Committee regarding the requirements in this section.
2460          Section 26. Section 72-10-205.5 is amended to read:
2461          72-10-205.5. Abandoned aircraft on airport property -- Seizure and disposal.
2462          (1) (a) As used in this section, "abandoned aircraft" means an aircraft that:
2463          (i) remains in an idle state on airport property for 45 consecutive calendar days;
2464          (ii) is in a wrecked, inoperative, derelict, or partially dismantled condition; and
2465          (iii) is not in the process of actively being repaired.
2466          (b) "Abandoned aircraft" does not include an aircraft:
2467          (i) (A) that has current FAA registration; and
2468          [(ii)] (B) that has current state registration; or
2469          [(iii)] (ii) for which evidence is shown indicating repairs are in process, including:
2470          (A) receipts for parts and labor; or
2471          (B) a statement from a mechanic making the repairs.
2472          (2) An airport operator may take possession and dispose of an abandoned aircraft in
2473     accordance with Subsections (3) through (5).
2474          (3) Upon determining that an aircraft located on airport property is abandoned, the
2475     airport operator shall:
2476          (a) send, by registered mail, a notice containing the information described in

2477     Subsection (4) to the last known address of the last registered owner of the aircraft; and
2478          (b) publish a notice containing the information described in Subsection (4) in a
2479     newspaper of general circulation in the county where the airport is located if:
2480          (i) the owner or the address of the owner of the aircraft is unknown; or
2481          (ii) the mailed notice is returned to the airport operator without a forwarding address.
2482          (4) The notice described in Subsection (3) shall include:
2483          (a) the name, if known, and the last known address, if any, of the last registered owner
2484     of the aircraft;
2485          (b) a description of the aircraft, including the identification number, the location of the
2486     aircraft, and the date the aircraft is determined abandoned;
2487          (c) a statement describing the specific grounds for the determination that the aircraft is
2488     abandoned;
2489          (d) the amount of any accrued or unpaid airport charges; and
2490          (e) a statement indicating that the airport operator intends to take possession and
2491     dispose of the aircraft if the owner of the aircraft fails to remove the aircraft from airport
2492     property, after payment in full of any charges described in Subsection (4)(d), within the later
2493     of:
2494          (i) 30 days after the day on which the notice is sent in accordance with Subsection
2495     (3)(a); or
2496          (ii) 30 days after the day on which the notice is published in accordance with
2497     Subsection (3)(b), if applicable.
2498          (5) If the owner of the abandoned aircraft fails to remove the aircraft from airport
2499     property, after payment in full of any charges described in Subsection (4)(d), within the time
2500     specified in Subsection (4)(e):
2501          (a) the abandoned aircraft becomes the property of the airport operator; and
2502          (b) the airport operator may dispose of the abandoned aircraft:
2503          (i) in the manner provided in Title 63A, Chapter 2, Part 4, Surplus Property Service; or
2504          (ii) in accordance with any other lawful method or procedure established by rule or
2505     ordinance adopted by the airport operator.
2506          (6) If an airport operator complies with the provisions of this section, the airport
2507     operator is immune from liability for the seizure and disposal of an abandoned aircraft in

2508     accordance with this section.
2509          Section 27. Section 72-17-101 (Effective 03/31/24) is amended to read:
2510          72-17-101 (Effective 03/31/24). Office of Rail Safety -- Creation -- Applicability.
2511          (1) In accordance with 49 C.F.R. Part 212, State Safety Participation Regulations, there
2512     is created within the department an Office of Rail Safety.
2513          (2) As described in 49 C.F.R. Secs. 212.105 and 212.107, to organize the Office of
2514     Rail Safety, the executive director shall:
2515          (a) enter into an agreement with the Federal Railroad Administration to participate in
2516     inspection and investigation activities; and
2517          (b) obtain certification from the Federal Railroad Administration to undertake
2518     inspection and investigative responsibilities and duties.
2519          (3) In establishing the Office of Rail Safety in accordance with the duties described in
2520     49 C.F.R. Part 212, the department may hire personnel and establish the duties of the office in
2521     phases.
2522          (4) This [chapter] part applies to:
2523          (a) a class I railroad; and
2524          (b) commuter rail.
2525          Section 28. Section 72-17-102 (Effective 03/31/24) is amended to read:
2526          72-17-102 (Effective 03/31/24). Definitions.
2527          As used in this [chapter] part:
2528          (1) "Class I railroad" means the same as that term is defined in 49 U.S.C. Sec. 20102.
2529          (2) "Commuter rail" means the same as that term is defined in Section 63N-3-602.
2530          (3) "Federal Railroad Administration" means the Federal Railroad Administration
2531     created in 49 U.S.C. Sec. 103.
2532          (4) "Office" means the Office of Rail Safety created in accordance with Section
2533     72-17-101.
2534          (5) "Railroad" means the same as that term is defined in 49 C.F.R. Sec. 200.3.
2535          Section 29. Section 77-11d-105 is amended to read:
2536          77-11d-105. Disposition of unclaimed property.
2537          (1) (a) If the owner of any lost or mislaid property cannot be determined or notified, or
2538     if the owner of the property is determined and notified, and fails to appear and claim the

2539     property after three months of the property's receipt by the local law enforcement agency, the
2540     agency shall:
2541          (i) publish notice of the intent to dispose of the unclaimed property on Utah's Public
2542     Legal Notice Website established in Subsection 45-1-101(2)(b);
2543          (ii) post a similar notice on the public website of the political subdivision within which
2544     the law enforcement agency is located; and
2545          (iii) post a similar notice in a public place designated for notice within the law
2546     enforcement agency.
2547          (b) The notice shall:
2548          (i) give a general description of the item; and
2549          (ii) the date of intended disposition.
2550          (c) The agency may not dispose of the lost or mislaid property until at least eight days
2551     after the date of publication and posting.
2552          (2) (a) If no claim is made for the lost or mislaid property within nine days of
2553     publication and posting, the agency shall notify the person who turned the property over to the
2554     local law enforcement agency, if it was turned over by a person under Section 77-11d-103.
2555          (b) Except as provided in Subsection (4), if that person has complied with the
2556     provisions of this chapter, the person may take the lost or mislaid property if the person:
2557          (i) pays the costs incurred for advertising and storage; and
2558          (ii) signs a receipt for the item.
2559          (3) If the person who found the lost or mislaid property fails to take the property under
2560     the provisions of this chapter, the agency shall:
2561          (a) apply the property to a public interest use as provided in Subsection (4);
2562          (b) sell the property at public auction and apply the proceeds of the sale to a public
2563     interest use; or
2564          (c) destroy the property if it is unfit for a public interest use or sale.
2565          (4) (a) Before applying the lost or mislaid property to a public interest use, the agency
2566     having possession of the property shall obtain from the agency's legislative body:
2567          [(a)] (i) permission to apply the property to a public interest use; and
2568          [(b)] (ii) the designation and approval of the public interest use of the property.
2569          (b) If the agency is a private law enforcement agency as defined in Subsection

2570     53-19-102(4), the agency may apply the lost or mislaid property to a public interest use as
2571     provided in Subsection (4)(a) after obtaining the permission, designation, and approval of the
2572     legislative body of the municipality in which the agency is located.
2573          (5) Any person employed by a law enforcement agency who finds property may not
2574     claim or receive property under this section.
2575          Section 30. Effective date.
2576          (1) Except as provided in Subsection (2), this bill takes effect on May 1, 2024.
2577          (2) The actions affecting Section 59-12-103 (Contingently Effective 01/01/25) take
2578     effect on January 1, 2025.