Senator Wayne A. Harper proposes the following substitute bill:


1     
TRANSPORTATION AMENDMENTS

2     
2024 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Wayne A. Harper

5     
House Sponsor: Kay J. Christofferson

6     

7     LONG TITLE
8     General Description:
9          This bill amends provisions related to motor vehicles, the Department of
10     Transportation, and highways, and makes technical corrections and changes.
11     Highlighted Provisions:
12          This bill:
13          ▸     makes technical changes throughout various sections to clean up cross references
14     and remove outdated language;
15          ▸     amends the definition of a snowmobile;
16          ▸     requires the State Tax Commission to create an electronic titling system;
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41          59-12-103 (Effective 07/01/24) (Contingently Superseded 01/01/25), as last amended
42     by Laws of Utah 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, as enacted by Laws of Utah 2023, Chapter 42
61          72-17-102, 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          41-1a-523, Utah Code Annotated 1953
65          72-7-111, Utah Code Annotated 1953
66     

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

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

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

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

181          17B-2a-806. Authority of the state or an agency of the state with respect to a
182     public transit district -- Counties and municipalities authorized to provide funds to
183     public transit district -- Equitable allocation of resources within the public transit
184     district.
185          (1) The state or an agency of the state may:
186          (a) make public contributions to a public transit district as in the judgment of the
187     Legislature or governing board of the agency are necessary or proper;
188          (b) authorize a public transit district to perform, or aid and assist a public transit district
189     in performing, an activity that the state or agency is authorized by law to perform; or
190          (c) perform any action that the state agency is authorized by law to perform for the
191     benefit of a public transit district.
192          (2) (a) A county or municipality involved in the establishment and operation of a
193     public transit district may provide funds necessary for the operation and maintenance of the
194     district.
195          (b) A county's use of property tax funds to establish and operate a public transit district
196     within any part of the county is a county purpose under Section 17-53-220.
197          (3) (a) To allocate resources and funds for development and operation of a public
198     transit district, whether received under this section or from other sources, and subject to
199     Section [72-1-202] 72-1-203 pertaining to fixed guideway capital development within a large
200     public transit district, a public transit district may:
201          (i) give priority to public transit services that feed rail fixed guideway services; and
202          (ii) allocate funds according to population distribution within the public transit district.
203          (b) The comptroller of a public transit district shall report the criteria and data
204     supporting the allocation of resources and funds in the statement required in Section
205     17B-2a-812.
206          Section 3. Section 17B-2a-808.1 is amended to read:
207          17B-2a-808.1. Large public transit district board of trustees powers and duties --
208     Adoption of ordinances, resolutions, or orders -- Effective date of ordinances.
209          (1) The powers and duties of a board of trustees of a large public transit district stated
210     in this section are in addition to the powers and duties stated in Section 17B-1-301.
211          (2) The board of trustees of each large public transit district shall:

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

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

274     Transportation Commission to consider;
275          (q) direct the internal auditor appointed under Section 17B-2a-810 to conduct audits
276     that the board of trustees determines, in consultation with the local advisory council created in
277     Section 17B-2a-808.2, to be the most critical to the success of the organization;
278          (r) together with the local advisory council created in Section 17B-2a-808.2, hear audit
279     reports for audits conducted in accordance with Subsection (2)(o);
280          (s) review and approve all contracts pertaining to reduced fares, and evaluate existing
281     contracts, including review of:
282          (i) how negotiations occurred;
283          (ii) the rationale for providing a reduced fare; and
284          (iii) identification and evaluation of cost shifts to offset operational costs incurred and
285     impacted by each contract offering a reduced fare;
286          (t) in consultation with the local advisory council, develop and approve other board
287     policies, ordinances, and bylaws; and
288          (u) review and approve any:
289          (i) contract or expense exceeding $200,000; or
290          (ii) proposed change order to an existing contract if the change order:
291          (A) increases the total contract value to $200,000 or more;
292          (B) increases a contract of or expense of $200,000 or more by 15% or more; or
293          (C) has a total change order value of $200,000 or more.
294          (3) A board of trustees of a large public transit district may:
295          (a) subject to Subsection [(5)] (4), make and pass ordinances, resolutions, and orders
296     that are:
297          (i) not repugnant to the United States Constitution, the Utah Constitution, or the
298     provisions of this part; and
299          (ii) necessary for:
300          (A) the governance and management of the affairs of the district;
301          (B) the execution of district powers; and
302          (C) carrying into effect the provisions of this part;
303          (b) provide by resolution, under terms and conditions the board considers fit, for the
304     payment of demands against the district without prior specific approval by the board, if the

305     payment is:
306          (i) for a purpose for which the expenditure has been previously approved by the board;
307          (ii) in an amount no greater than the amount authorized; and
308          (iii) approved by the executive director or other officer or deputy as the board
309     prescribes;
310          (c) in consultation with the local advisory council created in Section 17B-2a-808.2:
311          (i) hold public hearings and subpoena witnesses; and
312          (ii) appoint district officers to conduct a hearing and require the officers to make
313     findings and conclusions and report them to the board; and
314          (d) appoint a custodian for the funds and securities under its control, subject to
315     Subsection (2)(n).
316          [(4) For a large public transit district in existence as of May 8, 2018, on or before
317     September 30, 2019, the board of trustees of a large public transit district shall present a report
318     to the Transportation Interim Committee regarding retirement benefits of the district,
319     including:]
320          [(a) the feasibility of becoming a participating employer and having retirement benefits
321     of eligible employees and officials covered in applicable systems and plans administered under
322     Title 49, Utah State Retirement and Insurance Benefit Act;]
323          [(b) any legal or contractual restrictions on any employees that are party to a
324     collectively bargained retirement plan; and]
325          [(c) a comparison of retirement plans offered by the large public transit district and
326     similarly situated public employees, including the costs of each plan and the value of the
327     benefit offered.]
328          [(5)] (4) The board of trustees may not issue a bond unless the board of trustees has
329     consulted and received approval from the State Finance Review Commission created in Section
330     63C-25-201.
331          [(6)] (5) A member of the board of trustees of a large public transit district or a hearing
332     officer designated by the board may administer oaths and affirmations in a district investigation
333     or proceeding.
334          [(7)] (6) (a) The vote of the board of trustees on each ordinance or resolution shall be
335     by roll call vote with each affirmative and negative vote recorded.

336          (b) The board of trustees of a large public transit district may not adopt an ordinance
337     unless it is introduced at least 24 hours before the board of trustees adopts it.
338          (c) Each ordinance adopted by a large public transit district's board of trustees shall
339     take effect upon adoption, unless the ordinance provides otherwise.
340          [(8) (a) For a large public transit district in existence on May 8, 2018, for the budget
341     for calendar year 2019, the board in place on May 8, 2018, shall create the tentative annual
342     budget.]
343          [(b) The budget described in Subsection (8)(a) shall include setting the salary of each
344     of the members of the board of trustees that will assume control on or before November 1,
345     2018, which salary may not exceed $150,000, plus additional retirement and other standard
346     benefits, as set by the local advisory council as described in Section 17B-2a-808.2.]
347          [(c) For a large public transit district in existence on May 8, 2018, the board of trustees
348     that assumes control of the large public transit district on or before November 2, 2018, shall
349     approve the calendar year 2019 budget on or before December 31, 2018.]
350          Section 4. Section 17B-2a-808.2 is amended to read:
351          17B-2a-808.2. Large public transit district local advisory council -- Powers and
352     duties.
353          (1) A large public transit district shall create and consult with a local advisory council.
354          (2) (a) (i) For a large public transit district in existence as of January 1, 2019, the local
355     advisory council shall have membership selected as described in Subsection (2)(b).
356          (ii) (A) For a large public transit district created after January 1, 2019, the political
357     subdivision or subdivisions forming the large public transit district shall submit to the
358     Legislature for approval a proposal for the appointments to the local advisory council of the
359     large public transit district similar to the appointment process described in Subsection (2)(b).
360          (B) Upon approval of the Legislature, each nominating individual or body shall appoint
361     individuals to the local advisory council.
362          (b) (i) The council of governments of Salt Lake County shall appoint three members to
363     the local advisory council.
364          (ii) The mayor of Salt Lake City shall appoint one member to the local advisory
365     council.
366          (iii) The council of governments of Utah County shall appoint two members to the

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

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

429          Section 6. Section 41-1a-523 is enacted to read:
430          41-1a-523. Electronic titling.
431          (1) The commission shall develop and establish an electronic titling system to process
432     a vehicle title through electronic means.
433          (2) The commission shall ensure that the electronic titling system is available:
434          (a) for a dealer, no later than December 31, 2025; and
435          (b) for an individual who is not a dealer, no later than December 31, 2026.
436          (3) The commission shall ensure that the electronic titling system:
437          (a) allows all parties to a sale or transfer of a vehicle to transfer a vehicle title by
438     electronic means;
439          (b) allows a lienholder to attach or release a lien; and
440          (c) provides a vehicle title in a secure, digital form.
441          Section 7. Section 41-1a-1201 is amended to read:
442          41-1a-1201. Disposition of fees.
443          (1) All fees received and collected under this part shall be transmitted daily to the state
444     treasurer.
445          (2) Except as provided in Subsections (3), (5), (6), (7), (8), and (9) and Sections
446     41-1a-1205, 41-1a-1220, 41-1a-1221, 41-1a-1222, 41-1a-1223, and 41-1a-1603, all fees
447     collected under this part shall be deposited into the Transportation Fund.
448          (3) Funds generated under Subsections 41-1a-1211(1)(b)(ii), (6)(b)(ii), (7), and (9), and
449     Section 41-1a-1212 shall be deposited into the License Plate Restricted Account created in
450     Section 41-1a-122.
451          (4) (a) Except as provided in Subsections (3) and (4)(b) and Section 41-1a-1205, the
452     expenses of the commission in enforcing and administering this part shall be provided for by
453     legislative appropriation from the revenues of the Transportation Fund.
454          (b) Three dollars of the registration fees imposed under Subsections 41-1a-1206(2)(a)
455     and (b) for each vehicle registered for a six-month registration period under Section
456     41-1a-215.5 may be used by the commission to cover the costs incurred in enforcing and
457     administering this part.
458          (c) Fifty cents of the registration fee imposed under Subsection 41-1a-1206(1)(i) for
459     each vintage vehicle that has a model year of [1981] 1983 or newer may be used by the

460     commission to cover the costs incurred in enforcing and administering this part.
461          (5) (a) The following portions of the registration fees imposed under Section
462     41-1a-1206 for each vehicle shall be deposited into the Transportation Investment Fund of
463     2005 created in Section 72-2-124:
464          (i) $30 of the registration fees imposed under Subsections 41-1a-1206(1)(a), (1)(b),
465     (1)(f), (4), and (7);
466          (ii) $21 of the registration fees imposed under Subsections 41-1a-1206(1)(c)(i) and
467     (1)(c)(ii);
468          (iii) $2.50 of the registration fee imposed under Subsection 41-1a-1206(1)(e)(ii);
469          (iv) $23 of the registration fee imposed under Subsection 41-1a-1206(1)(d)(i);
470          (v) $24.50 of the registration fee imposed under Subsection 41-1a-1206(1)(e)(i); and
471          (vi) $1 of the registration fee imposed under Subsection 41-1a-1206(1)(d)(ii).
472          (b) The following portions of the registration fees collected for each vehicle registered
473     for a six-month registration period under Section 41-1a-215.5 shall be deposited into the
474     Transportation Investment Fund of 2005 created in Section 72-2-124:
475          (i) $23.25 of each registration fee collected under Subsection 41-1a-1206(2)(a)(i); and
476          (ii) $23 of each registration fee collected under Subsection 41-1a-1206(2)(a)(ii).
477          (6) (a) Ninety-four cents of each registration fee imposed under Subsections
478     41-1a-1206(1)(a) and (b) for each vehicle shall be deposited into the Public Safety Restricted
479     Account created in Section 53-3-106.
480          (b) Seventy-one cents of each registration fee imposed under Subsections
481     41-1a-1206(2)(a) and (b) for each vehicle registered for a six-month registration period under
482     Section 41-1a-215.5 shall be deposited into the Public Safety Restricted Account created in
483     Section 53-3-106.
484          (7) (a) One dollar of each registration fee imposed under Subsections 41-1a-1206(1)(a)
485     and (b) for each vehicle shall be deposited into the Motor Vehicle Safety Impact Restricted
486     Account created in Section 53-8-214.
487          (b) One dollar of each registration fee imposed under Subsections 41-1a-1206(2)(a)
488     and (b) for each vehicle registered for a six-month registration period under Section
489     41-1a-215.5 shall be deposited into the Motor Vehicle Safety Impact Restricted Account
490     created in Section 53-8-214.

491          (8) Fifty cents of each registration fee imposed under Subsection 41-1a-1206(1)(a) for
492     each motorcycle shall be deposited into the Neuro-Rehabilitation Fund created in Section
493     26B-1-319.
494          (9) (a) Beginning on January 1, 2024, subject to Subsection (9)(b), $2 of each
495     registration fee imposed under Section 41-1a-1206 shall be deposited into the Rural
496     Transportation Infrastructure Fund created in Section 72-2-133.
497          (b) Beginning on January 1, 2025, and each January 1 thereafter, the amount described
498     in Subsection (9)(a) shall be annually adjusted by taking the amount deposited the previous
499     year and adding an amount equal to the greater of:
500          (i) an amount calculated by multiplying the amount deposited by the previous year by
501     the actual percentage change during the previous fiscal year in the Consumer Price Index; and
502          (ii) 0.
503          (c) The amounts calculated as described in Subsection (9)(b) shall be rounded up to the
504     nearest 1 cent.
505          Section 8. Section 41-6a-201 is amended to read:
506          41-6a-201. Chapter relates to vehicles on highways -- Exceptions.
507          The provisions of this chapter relating to the operation of vehicles refer exclusively to
508     the operation of vehicles upon highways, except:
509          (1) when a different place is specifically identified; [or]
510          (2) under the provisions of Section 41-6a-210, Part 4, Accident Responsibilities, and
511     Part 5, Driving Under the Influence and Reckless Driving, which apply upon highways and
512     elsewhere throughout the state[.]; or
513          (3) on private roads within the confines of a campus of a private institution of higher
514     education that has a certified private law enforcement agency, as authorized by Subsection
515     53-19-202(1)(b).
516          Section 9. Section 41-22-2 is amended to read:
517          41-22-2. Definitions.
518          As used in this chapter:
519          (1) "Advisory council" means an advisory council appointed by the Division of
520     Outdoor Recreation that has within the advisory council's duties advising on policies related to
521     the use of off-highway vehicles.

522          (2) "All-terrain type I vehicle" means any motor vehicle 52 inches or less in width,
523     having an unladen dry weight of 1,500 pounds or less, traveling on three or more low pressure
524     tires, having a seat designed to be straddled by the operator, and designed for or capable of
525     travel over unimproved terrain.
526          (3) (a) "All-terrain type II vehicle" means any motor vehicle 80 inches or less in width,
527     traveling on four or more low pressure tires, having a steering wheel, non-straddle seating, a
528     rollover protection system, and designed for or capable of travel over unimproved terrain, and
529     is:
530          (i) an electric-powered vehicle; or
531          (ii) a vehicle powered by an internal combustion engine and has an unladen dry weight
532     of 3,500 pounds or less.
533          (b) "All-terrain type II vehicle" does not include golf carts, any vehicle designed to
534     carry a person with a disability, any vehicle not specifically designed for recreational use, or
535     farm tractors as defined under Section 41-1a-102.
536          (4) (a) "All-terrain type III vehicle" means any other motor vehicle, not defined in
537     Subsection (2), (3), (12), or (22), designed for or capable of travel over unimproved terrain.
538          (b) "All-terrain type III vehicle" does not include golf carts, any vehicle designed to
539     carry a person with a disability, any vehicle not specifically designed for recreational use, or
540     farm tractors as defined under Section 41-1a-102.
541          (5) "Commission" means the Outdoor Adventure Commission.
542          (6) "Cross-country" means across natural terrain and off an existing highway, road,
543     route, or trail.
544          (7) "Dealer" means a person engaged in the business of selling off-highway vehicles at
545     wholesale or retail.
546          (8) "Division" means the Division of Outdoor Recreation.
547          (9) "Low pressure tire" means any pneumatic tire six inches or more in width designed
548     for use on wheels with rim diameter of 14 inches or less and utilizing an operating pressure of
549     10 pounds per square inch or less as recommended by the vehicle manufacturer.
550          (10) "Manufacturer" means a person engaged in the business of manufacturing
551     off-highway vehicles.
552          (11) (a) "Motor vehicle" means every vehicle which is self-propelled.

553          (b) "Motor vehicle" includes an off-highway vehicle.
554          (12) "Motorcycle" means every motor vehicle having a saddle for the use of the
555     operator and designed to travel on not more than two tires.
556          (13) "Off-highway implement of husbandry" means every all-terrain type I vehicle,
557     all-terrain type II vehicle, all-terrain type III vehicle, motorcycle, or snowmobile that is used by
558     the owner or the owner's agent for agricultural operations.
559          (14) "Off-highway vehicle" means any snowmobile, all-terrain type I vehicle,
560     all-terrain type II vehicle, all-terrain type III vehicle, or motorcycle.
561          (15) "Operate" means to control the movement of or otherwise use an off-highway
562     vehicle.
563          (16) "Operator" means the person who is in actual physical control of an off-highway
564     vehicle.
565          (17) "Organized user group" means an off-highway vehicle organization incorporated
566     as a nonprofit corporation in the state under Title 16, Chapter 6a, Utah Revised Nonprofit
567     Corporation Act, for the purpose of promoting the interests of off-highway vehicle recreation.
568          (18) "Owner" means a person, other than a person with a security interest, having a
569     property interest or title to an off-highway vehicle and entitled to the use and possession of that
570     vehicle.
571          (19) "Public land" means land owned or administered by any federal or state agency or
572     any political subdivision of the state.
573          (20) "Register" means the act of assigning a registration number to an off-highway
574     vehicle.
575          (21) "Roadway" is used as defined in Section 41-6a-102.
576          (22) "Snowmobile" means any motor vehicle designed for travel on snow or ice and
577     steered and supported in whole or in part by skis, belts, cleats, runners, or low pressure tires,
578     and equipped with a saddle for the use of the rider.
579          (23) "Street or highway" means the entire width between boundary lines of every way
580     or place of whatever nature, when any part of it is open to the use of the public for vehicular
581     travel.
582          (24) "Street-legal all-terrain vehicle" or "street-legal ATV" has the same meaning as
583     defined in Section 41-6a-102.

584          Section 10. Section 59-12-103 (Effective 07/01/24) (Contingently Superseded
585     01/01/25) is amended to read:
586          59-12-103 (Effective 07/01/24) (Contingently Superseded 01/01/25). Sales and use
587     tax base -- Rates -- Effective dates -- Use of sales and use tax revenues.
588          (1) A tax is imposed on the purchaser as provided in this part on the purchase price or
589     sales price for amounts paid or charged for the following transactions:
590          (a) retail sales of tangible personal property made within the state;
591          (b) amounts paid for:
592          (i) telecommunications service, other than mobile telecommunications service, that
593     originates and terminates within the boundaries of this state;
594          (ii) mobile telecommunications service that originates and terminates within the
595     boundaries of one state only to the extent permitted by the Mobile Telecommunications
596     Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
597          (iii) an ancillary service associated with a:
598          (A) telecommunications service described in Subsection (1)(b)(i); or
599          (B) mobile telecommunications service described in Subsection (1)(b)(ii);
600          (c) sales of the following for commercial use:
601          (i) gas;
602          (ii) electricity;
603          (iii) heat;
604          (iv) coal;
605          (v) fuel oil; or
606          (vi) other fuels;
607          (d) sales of the following for residential use:
608          (i) gas;
609          (ii) electricity;
610          (iii) heat;
611          (iv) coal;
612          (v) fuel oil; or
613          (vi) other fuels;
614          (e) sales of prepared food;

615          (f) except as provided in Section 59-12-104, amounts paid or charged as admission or
616     user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
617     exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
618     fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
619     television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
620     driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
621     tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
622     horseback rides, sports activities, or any other amusement, entertainment, recreation,
623     exhibition, cultural, or athletic activity;
624          (g) amounts paid or charged for services for repairs or renovations of tangible personal
625     property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
626          (i) the tangible personal property; and
627          (ii) parts used in the repairs or renovations of the tangible personal property described
628     in Subsection (1)(g)(i), regardless of whether:
629          (A) any parts are actually used in the repairs or renovations of that tangible personal
630     property; or
631          (B) the particular parts used in the repairs or renovations of that tangible personal
632     property are exempt from a tax under this chapter;
633          (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for
634     assisted cleaning or washing of tangible personal property;
635          (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
636     accommodations and services that are regularly rented for less than 30 consecutive days;
637          (j) amounts paid or charged for laundry or dry cleaning services;
638          (k) amounts paid or charged for leases or rentals of tangible personal property if within
639     this state the tangible personal property is:
640          (i) stored;
641          (ii) used; or
642          (iii) otherwise consumed;
643          (l) amounts paid or charged for tangible personal property if within this state the
644     tangible personal property is:
645          (i) stored;

646          (ii) used; or
647          (iii) consumed;
648          (m) amounts paid or charged for a sale:
649          (i) (A) of a product transferred electronically; or
650          (B) of a repair or renovation of a product transferred electronically; and
651          (ii) regardless of whether the sale provides:
652          (A) a right of permanent use of the product; or
653          (B) a right to use the product that is less than a permanent use, including a right:
654          (I) for a definite or specified length of time; and
655          (II) that terminates upon the occurrence of a condition; and
656          (n) sales of leased tangible personal property from the lessor to the lessee made in the
657     state.
658          (2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax
659     are imposed on a transaction described in Subsection (1) equal to the sum of:
660          (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
661          (A) 4.70% plus the rate specified in Subsection (11)(a); and
662          (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
663     and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
664     through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional
665     State Sales and Use Tax Act; and
666          (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
667     and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
668     through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
669     imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
670          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
671     transaction under this chapter other than this part.
672          (b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a
673     state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to
674     the sum of:
675          (i) a state tax imposed on the transaction at a tax rate of 2%; and
676          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the

677     transaction under this chapter other than this part.
678          (c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are
679     imposed on amounts paid or charged for food and food ingredients equal to the sum of:
680          (i) a state tax imposed on the amounts paid or charged for food and food ingredients at
681     a tax rate of 1.75%; and
682          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
683     amounts paid or charged for food and food ingredients under this chapter other than this part.
684          (d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts
685     paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at
686     a rate of 4.85%.
687          (e) (i) (A) If a shared vehicle owner certifies to the commission, on a form prescribed
688     by the commission, that the shared vehicle is an individual-owned shared vehicle, a tax
689     imposed under Subsection (2)(a)(i)(A) does not apply to car sharing, a car-sharing program, a
690     shared vehicle driver, or a shared vehicle owner.
691          (B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is
692     required once during the time that the shared vehicle owner owns the shared vehicle.
693          (C) The commission shall verify that a shared vehicle is an individual-owned shared
694     vehicle by verifying that the applicable Utah taxes imposed under this chapter were paid on the
695     purchase of the shared vehicle.
696          (D) The exception under Subsection (2)(e)(i)(A) applies to a certified
697     individual-owned shared vehicle shared through a car-sharing program even if non-certified
698     shared vehicles are also available to be shared through the same car-sharing program.
699          (ii) A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing.
700          (iii) (A) A car-sharing program may rely in good faith on a shared vehicle owner's
701     representation that the shared vehicle is an individual-owned shared vehicle certified with the
702     commission as described in Subsection (2)(e)(i).
703          (B) If a car-sharing program relies in good faith on a shared vehicle owner's
704     representation that the shared vehicle is an individual-owned shared vehicle certified with the
705     commission as described in Subsection (2)(e)(i), the car-sharing program is not liable for any
706     tax, penalty, fee, or other sanction imposed on the shared vehicle owner.
707          (iv) If all shared vehicles shared through a car-sharing program are certified as

708     described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has no obligation
709     to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax period.
710          (v) [(A)] A car-sharing program is not required to list or otherwise identify an
711     individual-owned shared vehicle on a return or an attachment to a return.
712          (vi) A car-sharing program shall:
713          (A) retain tax information for each car-sharing program transaction; and
714          (B) provide the information described in Subsection (2)(e)(vi)(A) to the commission at
715     the commission's request.
716          (f) (i) For a bundled transaction that is attributable to food and food ingredients and
717     tangible personal property other than food and food ingredients, a state tax and a local tax is
718     imposed on the entire bundled transaction equal to the sum of:
719          (A) a state tax imposed on the entire bundled transaction equal to the sum of:
720          (I) the tax rate described in Subsection (2)(a)(i)(A); and
721          (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
722     Sales and Use Tax Act, if the location of the transaction as determined under Sections
723     59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
724     Additional State Sales and Use Tax Act; and
725          (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
726     Sales and Use Tax Act, if the location of the transaction as determined under Sections
727     59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which
728     the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
729          (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
730     described in Subsection (2)(a)(ii).
731          (ii) If an optional computer software maintenance contract is a bundled transaction that
732     consists of taxable and nontaxable products that are not separately itemized on an invoice or
733     similar billing document, the purchase of the optional computer software maintenance contract
734     is 40% taxable under this chapter and 60% nontaxable under this chapter.
735          (iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled
736     transaction described in Subsection (2)(f)(i) or (ii):
737          (A) if the sales price of the bundled transaction is attributable to tangible personal
738     property, a product, or a service that is subject to taxation under this chapter and tangible

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

770     invoice, bill of sale, or similar document provided to the purchaser because of an error or
771     ignorance of the law; and
772          (B) the seller is able to identify by reasonable and verifiable standards, from the books
773     and records the seller keeps in the seller's regular course of business, the portion of the
774     transaction that is not subject to taxation under this chapter.
775          (iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller keeps
776     in the seller's regular course of business includes books and records the seller keeps in the
777     regular course of business for nontax purposes.
778          (h) (i) If the sales price of a transaction is attributable to two or more items of tangible
779     personal property, products, or services that are subject to taxation under this chapter at
780     different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
781     unless the seller, at the time of the transaction:
782          (A) separately states the items subject to taxation under this chapter at each of the
783     different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
784          (B) is able to identify by reasonable and verifiable standards the tangible personal
785     property, product, or service that is subject to taxation under this chapter at the lower tax rate
786     from the books and records the seller keeps in the seller's regular course of business.
787          (ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the
788     seller's regular course of business includes books and records the seller keeps in the regular
789     course of business for nontax purposes.
790          (i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax
791     rate imposed under the following shall take effect on the first day of a calendar quarter:
792          (i) Subsection (2)(a)(i)(A);
793          (ii) Subsection (2)(b)(i);
794          (iii) Subsection (2)(c)(i); or
795          (iv) Subsection (2)(f)(i)(A)(I).
796          (j) (i) A tax rate increase takes effect on the first day of the first billing period that
797     begins on or after the effective date of the tax rate increase if the billing period for the
798     transaction begins before the effective date of a tax rate increase imposed under:
799          (A) Subsection (2)(a)(i)(A);
800          (B) Subsection (2)(b)(i);

801          (C) Subsection (2)(c)(i); or
802          (D) Subsection (2)(f)(i)(A)(I).
803          (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
804     statement for the billing period is rendered on or after the effective date of the repeal of the tax
805     or the tax rate decrease imposed under:
806          (A) Subsection (2)(a)(i)(A);
807          (B) Subsection (2)(b)(i);
808          (C) Subsection (2)(c)(i); or
809          (D) Subsection (2)(f)(i)(A)(I).
810          (k) (i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale
811     is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal
812     or change in a tax rate takes effect:
813          (A) on the first day of a calendar quarter; and
814          (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
815          (ii) Subsection (2)(k)(i) applies to the tax rates described in the following:
816          (A) Subsection (2)(a)(i)(A);
817          (B) Subsection (2)(b)(i);
818          (C) Subsection (2)(c)(i); or
819          (D) Subsection (2)(f)(i)(A)(I).
820          (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
821     the commission may by rule define the term "catalogue sale."
822          (l) (i) For a location described in Subsection (2)(l)(ii), the commission shall determine
823     the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the
824     predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
825          (ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
826     or other fuel is furnished through a single meter for two or more of the following uses:
827          (A) a commercial use;
828          (B) an industrial use; or
829          (C) a residential use.
830          (3) (a) The following state taxes shall be deposited into the General Fund:
831          (i) the tax imposed by Subsection (2)(a)(i)(A);

832          (ii) the tax imposed by Subsection (2)(b)(i);
833          (iii) the tax imposed by Subsection (2)(c)(i); and
834          (iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
835          (b) The following local taxes shall be distributed to a county, city, or town as provided
836     in this chapter:
837          (i) the tax imposed by Subsection (2)(a)(ii);
838          (ii) the tax imposed by Subsection (2)(b)(ii);
839          (iii) the tax imposed by Subsection (2)(c)(ii); and
840          (iv) the tax imposed by Subsection (2)(f)(i)(B).
841          (c) The state tax imposed by Subsection (2)(d) shall be deposited into the General
842     Fund.
843          (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
844     2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
845     through (g):
846          (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
847          (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
848          (B) for the fiscal year; or
849          (ii) $17,500,000.
850          (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
851     described in Subsection (4)(a) shall be transferred each year as designated sales and use tax
852     revenue to the Department of Natural Resources to:
853          (A) implement the measures described in Subsections 79-2-303(3)(a) through (d) to
854     protect sensitive plant and animal species; or
855          (B) award grants, up to the amount authorized by the Legislature in an appropriations
856     act, to political subdivisions of the state to implement the measures described in Subsections
857     79-2-303(3)(a) through (d) to protect sensitive plant and animal species.
858          (ii) Money transferred to the Department of Natural Resources under Subsection
859     (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
860     person to list or attempt to have listed a species as threatened or endangered under the
861     Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
862          (iii) At the end of each fiscal year:

863          (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
864     Water Resources Conservation and Development Fund created in Section 73-10-24;
865          (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
866     Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
867          (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
868     Drinking Water Loan Program Subaccount created in Section 73-10c-5.
869          (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
870     Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
871     created in Section 4-18-106.
872          (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
873     in Subsection (4)(a) shall be transferred each year as designated sales and use tax revenue to
874     the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for
875     the adjudication of water rights.
876          (ii) At the end of each fiscal year:
877          (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
878     Water Resources Conservation and Development Fund created in Section 73-10-24;
879          (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
880     Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
881          (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
882     Drinking Water Loan Program Subaccount created in Section 73-10c-5.
883          (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
884     in Subsection (4)(a) shall be deposited into the Water Resources Conservation and
885     Development Fund created in Section 73-10-24 for use by the Division of Water Resources.
886          (ii) In addition to the uses allowed of the Water Resources Conservation and
887     Development Fund under Section 73-10-24, the Water Resources Conservation and
888     Development Fund may also be used to:
889          (A) conduct hydrologic and geotechnical investigations by the Division of Water
890     Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
891     quantifying surface and ground water resources and describing the hydrologic systems of an
892     area in sufficient detail so as to enable local and state resource managers to plan for and
893     accommodate growth in water use without jeopardizing the resource;

894          (B) fund state required dam safety improvements; and
895          (C) protect the state's interest in interstate water compact allocations, including the
896     hiring of technical and legal staff.
897          (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
898     in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program Subaccount
899     created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
900          (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
901     in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program Subaccount
902     created in Section 73-10c-5 for use by the Division of Drinking Water to:
903          (i) provide for the installation and repair of collection, treatment, storage, and
904     distribution facilities for any public water system, as defined in Section 19-4-102;
905          (ii) develop underground sources of water, including springs and wells; and
906          (iii) develop surface water sources.
907          (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
908     2006, the difference between the following amounts shall be expended as provided in this
909     Subsection (5), if that difference is greater than $1:
910          (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
911     fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
912          (ii) $17,500,000.
913          (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
914          (A) transferred each fiscal year to the Department of Natural Resources as designated
915     sales and use tax revenue; and
916          (B) expended by the Department of Natural Resources for watershed rehabilitation or
917     restoration.
918          (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
919     tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation
920     and Development Fund created in Section 73-10-24.
921          (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
922     remaining difference described in Subsection (5)(a) shall be:
923          (A) transferred each fiscal year to the Division of Water Resources as designated sales
924     and use tax revenue; and

925          (B) expended by the Division of Water Resources for cloud-seeding projects
926     authorized by Title 73, Chapter 15, Modification of Weather.
927          (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
928     tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation
929     and Development Fund created in Section 73-10-24.
930          (d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
931     remaining difference described in Subsection (5)(a) shall be deposited into the Water
932     Resources Conservation and Development Fund created in Section 73-10-24 for use by the
933     Division of Water Resources for:
934          (i) preconstruction costs:
935          (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, Chapter
936     26, Bear River Development Act; and
937          (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
938     authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
939          (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
940     Chapter 26, Bear River Development Act;
941          (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
942     authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
943          (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
944     Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
945          (e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
946     remaining difference described in Subsection (5)(a) shall be deposited each year into the Water
947     Rights Restricted Account created by Section 73-2-1.6.
948          (6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a),
949     each fiscal year, the commission shall deposit into the Water Infrastructure Restricted Account
950     created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax rate on the
951     transactions described in Subsection (1) for the fiscal year.
952          (7) (a) Notwithstanding Subsection (3)(a) and subject to Subsection (7)(b), for a fiscal
953     year beginning on or after July 1, 2023, the commission shall deposit into the Transportation
954     Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under
955     Subsection (3)(a) equal to 17% of the revenue collected from the following sales and use taxes:

956          (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
957          (ii) the tax imposed by Subsection (2)(b)(i);
958          (iii) the tax imposed by Subsection (2)(c)(i); and
959          (iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
960          (b) (i) As used in this Subsection (7)(b):
961          (A) "Additional growth revenue" means the amount of relevant revenue collected in
962     the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
963     previous fiscal year.
964          (B) "Combined amount" means the combined total amount of money deposited into the
965     Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
966          (C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
967     Investment Fund created in Subsection 72-2-124(10).
968          (D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
969     equals 17% of the revenue collected from taxes described in Subsections (7)(a)(i) through (iv).
970          (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
971     reduce the deposit under Subsection (7)(a) into the Transportation Investment Fund of 2005 by
972     an amount equal to the amount of the deposit under this Subsection (7)(b) to the Cottonwood
973     Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
974     limit in Subsection (7)(b)(iii).
975          (iii) The commission shall annually deposit the amount described in Subsection
976     (7)(b)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
977     for any single fiscal year of $20,000,000.
978          (iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
979     fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
980     Canyons fund under this Subsection (7)(b) in the same proportion as the decline in relevant
981     revenue.
982          (c) (i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1,
983     2023, the commission shall annually reduce the deposit into the Transportation Investment
984     Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is equal to 5% of:
985          (A) the amount of revenue generated in the current fiscal year by the portion of taxes
986     listed under Subsection (3)(a) that equals 20.68% of the revenue collected from taxes described

987     in Subsections (7)(a)(i) through (iv);
988          (B) the amount of revenue generated in the current fiscal year by registration fees
989     designated under Section 41-1a-1201 to be deposited into the Transportation Investment Fund
990     of 2005; and
991          (C) revenues transferred by the Division of Finance to the Transportation Investment
992     Fund of 2005 in accordance with Section 72-2-106 in the current fiscal year.
993          (ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a
994     given fiscal year.
995          (iii) The commission shall annually deposit the amount described in Subsection
996     (7)(c)(i) into the Active Transportation Investment Fund created in Subsection 72-2-124(11).
997          (8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
998     Subsection (7), and subject to Subsections (8)(b) and (d)(ii), for a fiscal year beginning on or
999     after July 1, 2018, the commission shall annually deposit into the Transportation Investment
1000     Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under Subsection (3)(a)
1001     in an amount equal to 3.68% of the revenues collected from the following taxes:
1002          (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1003          (ii) the tax imposed by Subsection (2)(b)(i);
1004          (iii) the tax imposed by Subsection (2)(c)(i); and
1005          (iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
1006          (b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
1007     reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by
1008     an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by
1009     the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale
1010     or use in this state that exceeds 29.4 cents per gallon.
1011          (c) The commission shall annually deposit the amount described in Subsection (8)(b)
1012     into the Transit Transportation Investment Fund created in Section 72-2-124.
1013          (d) (i) As used in this Subsection (8)(d):
1014          (A) "Additional growth revenue" means the amount of relevant revenue collected in
1015     the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
1016     previous fiscal year.
1017          (B) "Combined amount" means the combined total amount of money deposited into the

1018     Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
1019          (C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
1020     Investment Fund created in Subsection 72-2-124(10).
1021          (D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
1022     equals 3.68% of the revenue collected from taxes described in Subsections (8)(a)(i) through
1023     (iv).
1024          (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
1025     reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of 2005 by
1026     an amount equal to the amount of the deposit under this Subsection (8)(d) to the Cottonwood
1027     Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
1028     limit in Subsection (8)(d)(iii).
1029          (iii) The commission shall annually deposit the amount described in Subsection
1030     (8)(d)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
1031     for any single fiscal year of $20,000,000.
1032          (iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
1033     fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
1034     Canyons fund under this Subsection (8)(d) in the same proportion as the decline in relevant
1035     revenue.
1036          (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
1037     2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
1038     created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
1039          (10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the
1040     fiscal year during which the commission receives notice under Section 63N-2-510 that
1041     construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the commission
1042     shall, for two consecutive fiscal years, annually deposit $1,900,000 of the revenue generated by
1043     the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund, created in
1044     Section 63N-2-512.
1045          (11) (a) The rate specified in this subsection is 0.15%.
1046          (b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
1047     beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the
1048     rate described in Subsection (11)(a) on the transactions that are subject to the sales and use tax

1049     under Subsection (2)(a)(i)(A) into the Medicaid Expansion Fund created in Section 26B-1-315.
1050          (12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
1051     2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated credit
1052     solely for use of the Search and Rescue Financial Assistance Program created in, and expended
1053     in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
1054          [(13) (a) For each fiscal year beginning with fiscal year 2020-21, the commission shall
1055     annually transfer $1,813,400 of the revenue deposited into the Transportation Investment Fund
1056     of 2005 under Subsections (7) and (8) to the General Fund.]
1057          [(b) If the total revenue deposited into the Transportation Investment Fund of 2005
1058     under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the commission shall
1059     transfer the total revenue deposited into the Transportation Investment Fund of 2005 under
1060     Subsections (7) and (8) during the fiscal year to the General Fund.]
1061          [(14)] (13) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610,
1062     beginning the first day of the calendar quarter one year after the sales and use tax boundary for
1063     a housing and transit reinvestment zone is established, the commission, at least annually, shall
1064     transfer an amount equal to 15% of the sales and use tax increment within an established sales
1065     and use tax boundary, as defined in Section 63N-3-602, into the Transit Transportation
1066     Investment Fund created in Section 72-2-124.
1067          [(15)] (14) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
1068     beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure
1069     Restricted Account, created in Section 51-9-902, a portion of the taxes listed under Subsection
1070     (3)(a) equal to 1% of the revenues collected from the following sales and use taxes:
1071          (a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1072          (b) the tax imposed by Subsection (2)(b)(i);
1073          (c) the tax imposed by Subsection (2)(c)(i); and
1074          (d) the tax imposed by Subsection (2)(f)(i)(A)(I).
1075          Section 11. Section 59-12-103 (Contingently Effective 01/01/25) is amended to read:
1076          59-12-103 (Contingently Effective 01/01/25). Sales and use tax base -- Rates --
1077     Effective dates -- Use of sales and use tax revenues.
1078          (1) A tax is imposed on the purchaser as provided in this part on the purchase price or
1079     sales price for amounts paid or charged for the following transactions:

1080          (a) retail sales of tangible personal property made within the state;
1081          (b) amounts paid for:
1082          (i) telecommunications service, other than mobile telecommunications service, that
1083     originates and terminates within the boundaries of this state;
1084          (ii) mobile telecommunications service that originates and terminates within the
1085     boundaries of one state only to the extent permitted by the Mobile Telecommunications
1086     Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
1087          (iii) an ancillary service associated with a:
1088          (A) telecommunications service described in Subsection (1)(b)(i); or
1089          (B) mobile telecommunications service described in Subsection (1)(b)(ii);
1090          (c) sales of the following for commercial use:
1091          (i) gas;
1092          (ii) electricity;
1093          (iii) heat;
1094          (iv) coal;
1095          (v) fuel oil; or
1096          (vi) other fuels;
1097          (d) sales of the following for residential use:
1098          (i) gas;
1099          (ii) electricity;
1100          (iii) heat;
1101          (iv) coal;
1102          (v) fuel oil; or
1103          (vi) other fuels;
1104          (e) sales of prepared food;
1105          (f) except as provided in Section 59-12-104, amounts paid or charged as admission or
1106     user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
1107     exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
1108     fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
1109     television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
1110     driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,

1111     tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
1112     horseback rides, sports activities, or any other amusement, entertainment, recreation,
1113     exhibition, cultural, or athletic activity;
1114          (g) amounts paid or charged for services for repairs or renovations of tangible personal
1115     property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
1116          (i) the tangible personal property; and
1117          (ii) parts used in the repairs or renovations of the tangible personal property described
1118     in Subsection (1)(g)(i), regardless of whether:
1119          (A) any parts are actually used in the repairs or renovations of that tangible personal
1120     property; or
1121          (B) the particular parts used in the repairs or renovations of that tangible personal
1122     property are exempt from a tax under this chapter;
1123          (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for
1124     assisted cleaning or washing of tangible personal property;
1125          (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
1126     accommodations and services that are regularly rented for less than 30 consecutive days;
1127          (j) amounts paid or charged for laundry or dry cleaning services;
1128          (k) amounts paid or charged for leases or rentals of tangible personal property if within
1129     this state the tangible personal property is:
1130          (i) stored;
1131          (ii) used; or
1132          (iii) otherwise consumed;
1133          (l) amounts paid or charged for tangible personal property if within this state the
1134     tangible personal property is:
1135          (i) stored;
1136          (ii) used; or
1137          (iii) consumed;
1138          (m) amounts paid or charged for a sale:
1139          (i) (A) of a product transferred electronically; or
1140          (B) of a repair or renovation of a product transferred electronically; and
1141          (ii) regardless of whether the sale provides:

1142          (A) a right of permanent use of the product; or
1143          (B) a right to use the product that is less than a permanent use, including a right:
1144          (I) for a definite or specified length of time; and
1145          (II) that terminates upon the occurrence of a condition; and
1146          (n) sales of leased tangible personal property from the lessor to the lessee made in the
1147     state.
1148          (2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax
1149     are imposed on a transaction described in Subsection (1) equal to the sum of:
1150          (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
1151          (A) 4.70% plus the rate specified in Subsection (11)(a); and
1152          (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
1153     and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
1154     through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional
1155     State Sales and Use Tax Act; and
1156          (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
1157     and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
1158     through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
1159     imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
1160          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
1161     transaction under this chapter other than this part.
1162          (b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a
1163     state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to
1164     the sum of:
1165          (i) a state tax imposed on the transaction at a tax rate of 2%; and
1166          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
1167     transaction under this chapter other than this part.
1168          (c) (i) Except as provided in Subsection (2)(f) or (g), a local tax is imposed on amounts
1169     paid or charged for food and food ingredients equal to the sum of the tax rates a county, city, or
1170     town imposes under this chapter on the amounts paid or charged for food or food ingredients.
1171          (ii) There is no state tax imposed on amounts paid or charged for food and food
1172     ingredients.

1173          (d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts
1174     paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at
1175     a rate of 4.85%.
1176          (e) (i) (A) If a shared vehicle owner certifies to the commission, on a form prescribed
1177     by the commission, that the shared vehicle is an individual-owned shared vehicle, a tax
1178     imposed under Subsection (2)(a)(i)(A) does not apply to car sharing, a car-sharing program, a
1179     shared vehicle driver, or a shared vehicle owner.
1180          (B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is
1181     required once during the time that the shared vehicle owner owns the shared vehicle.
1182          (C) The commission shall verify that a shared vehicle is an individual-owned shared
1183     vehicle by verifying that the applicable Utah taxes imposed under this chapter were paid on the
1184     purchase of the shared vehicle.
1185          (D) The exception under Subsection (2)(e)(i)(A) applies to a certified
1186     individual-owned shared vehicle shared through a car-sharing program even if non-certified
1187     shared vehicles are also available to be shared through the same car-sharing program.
1188          (ii) A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing.
1189          (iii) (A) A car-sharing program may rely in good faith on a shared vehicle owner's
1190     representation that the shared vehicle is an individual-owned shared vehicle certified with the
1191     commission as described in Subsection (2)(e)(i).
1192          (B) If a car-sharing program relies in good faith on a shared vehicle owner's
1193     representation that the shared vehicle is an individual-owned shared vehicle certified with the
1194     commission as described in Subsection (2)(e)(i), the car-sharing program is not liable for any
1195     tax, penalty, fee, or other sanction imposed on the shared vehicle owner.
1196          (iv) If all shared vehicles shared through a car-sharing program are certified as
1197     described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has no obligation
1198     to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax period.
1199          (v) [(A)] A car-sharing program is not required to list or otherwise identify an
1200     individual-owned shared vehicle on a return or an attachment to a return.
1201          (vi) A car-sharing program shall:
1202          (A) retain tax information for each car-sharing program transaction; and
1203          (B) provide the information described in Subsection (2)(e)(vi)(A) to the commission at

1204     the commission's request.
1205          (f) (i) For a bundled transaction that is attributable to food and food ingredients and
1206     tangible personal property other than food and food ingredients, a state tax and a local tax is
1207     imposed on the entire bundled transaction equal to the sum of:
1208          (A) a state tax imposed on the entire bundled transaction equal to the sum of:
1209          (I) the tax rate described in Subsection (2)(a)(i)(A); and
1210          (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
1211     Sales and Use Tax Act, if the location of the transaction as determined under Sections
1212     59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
1213     Additional State Sales and Use Tax Act; and
1214          (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
1215     Sales and Use Tax Act, if the location of the transaction as determined under Sections
1216     59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which
1217     the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
1218          (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
1219     described in Subsection (2)(a)(ii).
1220          (ii) If an optional computer software maintenance contract is a bundled transaction that
1221     consists of taxable and nontaxable products that are not separately itemized on an invoice or
1222     similar billing document, the purchase of the optional computer software maintenance contract
1223     is 40% taxable under this chapter and 60% nontaxable under this chapter.
1224          (iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled
1225     transaction described in Subsection (2)(f)(i) or (ii):
1226          (A) if the sales price of the bundled transaction is attributable to tangible personal
1227     property, a product, or a service that is subject to taxation under this chapter and tangible
1228     personal property, a product, or service that is not subject to taxation under this chapter, the
1229     entire bundled transaction is subject to taxation under this chapter unless:
1230          (I) the seller is able to identify by reasonable and verifiable standards the tangible
1231     personal property, product, or service that is not subject to taxation under this chapter from the
1232     books and records the seller keeps in the seller's regular course of business; or
1233          (II) state or federal law provides otherwise; or
1234          (B) if the sales price of a bundled transaction is attributable to two or more items of

1235     tangible personal property, products, or services that are subject to taxation under this chapter
1236     at different rates, the entire bundled transaction is subject to taxation under this chapter at the
1237     higher tax rate unless:
1238          (I) the seller is able to identify by reasonable and verifiable standards the tangible
1239     personal property, product, or service that is subject to taxation under this chapter at the lower
1240     tax rate from the books and records the seller keeps in the seller's regular course of business; or
1241          (II) state or federal law provides otherwise.
1242          (iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the
1243     seller's regular course of business includes books and records the seller keeps in the regular
1244     course of business for nontax purposes.
1245          (g) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(g)(ii)
1246     and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
1247     product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
1248     of tangible personal property, other property, a product, or a service that is not subject to
1249     taxation under this chapter, the entire transaction is subject to taxation under this chapter unless
1250     the seller, at the time of the transaction:
1251          (A) separately states the portion of the transaction that is not subject to taxation under
1252     this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
1253          (B) is able to identify by reasonable and verifiable standards, from the books and
1254     records the seller keeps in the seller's regular course of business, the portion of the transaction
1255     that is not subject to taxation under this chapter.
1256          (ii) A purchaser and a seller may correct the taxability of a transaction if:
1257          (A) after the transaction occurs, the purchaser and the seller discover that the portion of
1258     the transaction that is not subject to taxation under this chapter was not separately stated on an
1259     invoice, bill of sale, or similar document provided to the purchaser because of an error or
1260     ignorance of the law; and
1261          (B) the seller is able to identify by reasonable and verifiable standards, from the books
1262     and records the seller keeps in the seller's regular course of business, the portion of the
1263     transaction that is not subject to taxation under this chapter.
1264          (iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller keeps
1265     in the seller's regular course of business includes books and records the seller keeps in the

1266     regular course of business for nontax purposes.
1267          (h) (i) If the sales price of a transaction is attributable to two or more items of tangible
1268     personal property, products, or services that are subject to taxation under this chapter at
1269     different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
1270     unless the seller, at the time of the transaction:
1271          (A) separately states the items subject to taxation under this chapter at each of the
1272     different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
1273          (B) is able to identify by reasonable and verifiable standards the tangible personal
1274     property, product, or service that is subject to taxation under this chapter at the lower tax rate
1275     from the books and records the seller keeps in the seller's regular course of business.
1276          (ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the
1277     seller's regular course of business includes books and records the seller keeps in the regular
1278     course of business for nontax purposes.
1279          (i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax
1280     rate imposed under the following shall take effect on the first day of a calendar quarter:
1281          (i) Subsection (2)(a)(i)(A);
1282          (ii) Subsection (2)(b)(i); or
1283          (iii) Subsection (2)(f)(i)(A)(I).
1284          (j) (i) A tax rate increase takes effect on the first day of the first billing period that
1285     begins on or after the effective date of the tax rate increase if the billing period for the
1286     transaction begins before the effective date of a tax rate increase imposed under:
1287          (A) Subsection (2)(a)(i)(A);
1288          (B) Subsection (2)(b)(i); or
1289          (C) Subsection (2)(f)(i)(A)(I).
1290          (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
1291     statement for the billing period is rendered on or after the effective date of the repeal of the tax
1292     or the tax rate decrease imposed under:
1293          (A) Subsection (2)(a)(i)(A);
1294          (B) Subsection (2)(b)(i); or
1295          (C) Subsection (2)(f)(i)(A)(I).
1296          (k) (i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale

1297     is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal
1298     or change in a tax rate takes effect:
1299          (A) on the first day of a calendar quarter; and
1300          (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
1301          (ii) Subsection (2)(k)(i) applies to the tax rates described in the following:
1302          (A) Subsection (2)(a)(i)(A);
1303          (B) Subsection (2)(b)(i); or
1304          (C) Subsection (2)(f)(i)(A)(I).
1305          (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
1306     the commission may by rule define the term "catalogue sale."
1307          (l) (i) For a location described in Subsection (2)(l)(ii), the commission shall determine
1308     the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the
1309     predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
1310          (ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
1311     or other fuel is furnished through a single meter for two or more of the following uses:
1312          (A) a commercial use;
1313          (B) an industrial use; or
1314          (C) a residential use.
1315          (3) (a) The following state taxes shall be deposited into the General Fund:
1316          (i) the tax imposed by Subsection (2)(a)(i)(A);
1317          (ii) the tax imposed by Subsection (2)(b)(i); and
1318          (iii) the tax imposed by Subsection (2)(f)(i)(A)(I).
1319          (b) The following local taxes shall be distributed to a county, city, or town as provided
1320     in this chapter:
1321          (i) the tax imposed by Subsection (2)(a)(ii);
1322          (ii) the tax imposed by Subsection (2)(b)(ii);
1323          (iii) the tax imposed by Subsection (2)(c); and
1324          (iv) the tax imposed by Subsection (2)(f)(i)(B).
1325          (c) The state tax imposed by Subsection (2)(d) shall be deposited into the General
1326     Fund.
1327          (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,

1328     2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
1329     through (g):
1330          (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
1331          (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
1332          (B) for the fiscal year; or
1333          (ii) $17,500,000.
1334          (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
1335     described in Subsection (4)(a) shall be transferred each year as designated sales and use tax
1336     revenue to the Department of Natural Resources to:
1337          (A) implement the measures described in Subsections 79-2-303(3)(a) through (d) to
1338     protect sensitive plant and animal species; or
1339          (B) award grants, up to the amount authorized by the Legislature in an appropriations
1340     act, to political subdivisions of the state to implement the measures described in Subsections
1341     79-2-303(3)(a) through (d) to protect sensitive plant and animal species.
1342          (ii) Money transferred to the Department of Natural Resources under Subsection
1343     (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
1344     person to list or attempt to have listed a species as threatened or endangered under the
1345     Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
1346          (iii) At the end of each fiscal year:
1347          (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
1348     Water Resources Conservation and Development Fund created in Section 73-10-24;
1349          (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
1350     Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
1351          (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
1352     Drinking Water Loan Program Subaccount created in Section 73-10c-5.
1353          (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
1354     Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
1355     created in Section 4-18-106.
1356          (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
1357     in Subsection (4)(a) shall be transferred each year as designated sales and use tax revenue to
1358     the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for

1359     the adjudication of water rights.
1360          (ii) At the end of each fiscal year:
1361          (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
1362     Water Resources Conservation and Development Fund created in Section 73-10-24;
1363          (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
1364     Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
1365          (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
1366     Drinking Water Loan Program Subaccount created in Section 73-10c-5.
1367          (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
1368     in Subsection (4)(a) shall be deposited into the Water Resources Conservation and
1369     Development Fund created in Section 73-10-24 for use by the Division of Water Resources.
1370          (ii) In addition to the uses allowed of the Water Resources Conservation and
1371     Development Fund under Section 73-10-24, the Water Resources Conservation and
1372     Development Fund may also be used to:
1373          (A) conduct hydrologic and geotechnical investigations by the Division of Water
1374     Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
1375     quantifying surface and ground water resources and describing the hydrologic systems of an
1376     area in sufficient detail so as to enable local and state resource managers to plan for and
1377     accommodate growth in water use without jeopardizing the resource;
1378          (B) fund state required dam safety improvements; and
1379          (C) protect the state's interest in interstate water compact allocations, including the
1380     hiring of technical and legal staff.
1381          (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
1382     in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program Subaccount
1383     created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
1384          (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
1385     in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program Subaccount
1386     created in Section 73-10c-5 for use by the Division of Drinking Water to:
1387          (i) provide for the installation and repair of collection, treatment, storage, and
1388     distribution facilities for any public water system, as defined in Section 19-4-102;
1389          (ii) develop underground sources of water, including springs and wells; and

1390          (iii) develop surface water sources.
1391          (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
1392     2006, the difference between the following amounts shall be expended as provided in this
1393     Subsection (5), if that difference is greater than $1:
1394          (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
1395     fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
1396          (ii) $17,500,000.
1397          (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
1398          (A) transferred each fiscal year to the Department of Natural Resources as designated
1399     sales and use tax revenue; and
1400          (B) expended by the Department of Natural Resources for watershed rehabilitation or
1401     restoration.
1402          (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
1403     tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation
1404     and Development Fund created in Section 73-10-24.
1405          (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
1406     remaining difference described in Subsection (5)(a) shall be:
1407          (A) transferred each fiscal year to the Division of Water Resources as designated sales
1408     and use tax revenue; and
1409          (B) expended by the Division of Water Resources for cloud-seeding projects
1410     authorized by Title 73, Chapter 15, Modification of Weather.
1411          (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
1412     tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation
1413     and Development Fund created in Section 73-10-24.
1414          (d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
1415     remaining difference described in Subsection (5)(a) shall be deposited into the Water
1416     Resources Conservation and Development Fund created in Section 73-10-24 for use by the
1417     Division of Water Resources for:
1418          (i) preconstruction costs:
1419          (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, Chapter
1420     26, Bear River Development Act; and

1421          (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
1422     authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
1423          (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
1424     Chapter 26, Bear River Development Act;
1425          (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
1426     authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
1427          (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
1428     Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
1429          (e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
1430     remaining difference described in Subsection (5)(a) shall be deposited each year into the Water
1431     Rights Restricted Account created by Section 73-2-1.6.
1432          (6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a),
1433     each fiscal year, the commission shall deposit into the Water Infrastructure Restricted Account
1434     created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax rate on the
1435     transactions described in Subsection (1) for the fiscal year.
1436          (7) (a) Notwithstanding Subsection (3)(a) and subject to Subsection (7)(b), for a fiscal
1437     year beginning on or after July 1, 2023, the commission shall deposit into the Transportation
1438     Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under
1439     Subsection (3)(a) equal to 17% of the revenue collected from the following sales and use taxes:
1440          (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1441          (ii) the tax imposed by Subsection (2)(b)(i); and
1442          (iii) the tax imposed by Subsection (2)(f)(i)(A)(I).
1443          (b) (i) As used in this Subsection (7)(b):
1444          (A) "Additional growth revenue" means the amount of relevant revenue collected in
1445     the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
1446     previous fiscal year.
1447          (B) "Combined amount" means the combined total amount of money deposited into the
1448     Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
1449          (C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
1450     Investment Fund created in Subsection 72-2-124(10).
1451          (D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that

1452     equals 17% of the revenue collected from taxes described in Subsections (7)(a)(i) through (iii).
1453          (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
1454     reduce the deposit under Subsection (7)(a) into the Transportation Investment Fund of 2005 by
1455     an amount equal to the amount of the deposit under this Subsection (7)(b) to the Cottonwood
1456     Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
1457     limit in Subsection (7)(b)(iii).
1458          (iii) The commission shall annually deposit the amount described in Subsection
1459     (7)(b)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
1460     for any single fiscal year of $20,000,000.
1461          (iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
1462     fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
1463     Canyons fund under this Subsection (7)(b) in the same proportion as the decline in relevant
1464     revenue.
1465          (c) (i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1,
1466     2023, the commission shall annually reduce the deposit into the Transportation Investment
1467     Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is equal to 5% of:
1468          (A) the amount of revenue generated in the current fiscal year by the portion of taxes
1469     listed under Subsection (3)(a) that equals 20.68% of the revenue collected from taxes described
1470     in Subsections (7)(a)(i) through (iv);
1471          (B) the amount of revenue generated in the current fiscal year by registration fees
1472     designated under Section 41-1a-1201 to be deposited into the Transportation Investment Fund
1473     of 2005; and
1474          (C) revenues transferred by the Division of Finance to the Transportation Investment
1475     Fund of 2005 in accordance with Section 72-2-106 in the current fiscal year.
1476          (ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a
1477     given fiscal year.
1478          (iii) The commission shall annually deposit the amount described in Subsection
1479     (7)(c)(i) into the Active Transportation Investment Fund created in Subsection 72-2-124(11).
1480          (8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
1481     Subsection (7), and subject to Subsections (8)(b) and (d)(ii), for a fiscal year beginning on or
1482     after July 1, 2018, the commission shall annually deposit into the Transportation Investment

1483     Fund of 2005 created by Section 72-2-124 a portion of the taxes listed under Subsection (3)(a)
1484     in an amount equal to 3.68% of the revenues collected from the following taxes:
1485          (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1486          (ii) the tax imposed by Subsection (2)(b)(i); and
1487          (iii) the tax imposed by Subsection (2)(f)(i)(A)(I).
1488          (b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
1489     reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by
1490     an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by
1491     the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale
1492     or use in this state that exceeds 29.4 cents per gallon.
1493          (c) The commission shall annually deposit the amount described in Subsection (8)(b)
1494     into the Transit Transportation Investment Fund created in Section 72-2-124.
1495          (d) (i) As used in this Subsection (8)(d):
1496          (A) "Additional growth revenue" means the amount of relevant revenue collected in
1497     the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
1498     previous fiscal year.
1499          (B) "Combined amount" means the combined total amount of money deposited into the
1500     Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
1501          (C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
1502     Investment Fund created in Subsection 72-2-124(10).
1503          (D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
1504     equals 3.68% of the revenue collected from taxes described in Subsections (8)(a)(i) through
1505     (iii).
1506          (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
1507     reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of 2005 by
1508     an amount equal to the amount of the deposit under this Subsection (8)(d) to the Cottonwood
1509     Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
1510     limit in Subsection (8)(d)(iii).
1511          (iii) The commission shall annually deposit the amount described in Subsection
1512     (8)(d)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
1513     for any single fiscal year of $20,000,000.

1514          (iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
1515     fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
1516     Canyons fund under this Subsection (8)(d) in the same proportion as the decline in relevant
1517     revenue.
1518          (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
1519     2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
1520     created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
1521          (10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the
1522     fiscal year during which the commission receives notice under Section 63N-2-510 that
1523     construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the commission
1524     shall, for two consecutive fiscal years, annually deposit $1,900,000 of the revenue generated by
1525     the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund, created in
1526     Section 63N-2-512.
1527          (11) (a) The rate specified in this subsection is 0.15%.
1528          (b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
1529     beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the
1530     rate described in Subsection (11)(a) on the transactions that are subject to the sales and use tax
1531     under Subsection (2)(a)(i)(A) into the Medicaid Expansion Fund created in Section 26B-1-315.
1532          (12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
1533     2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated credit
1534     solely for use of the Search and Rescue Financial Assistance Program created in, and expended
1535     in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
1536          [(13) (a) For each fiscal year beginning with fiscal year 2020-21, the commission shall
1537     annually transfer $1,813,400 of the revenue deposited into the Transportation Investment Fund
1538     of 2005 under Subsections (7) and (8) to the General Fund.]
1539          [(b) If the total revenue deposited into the Transportation Investment Fund of 2005
1540     under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the commission shall
1541     transfer the total revenue deposited into the Transportation Investment Fund of 2005 under
1542     Subsections (7) and (8) during the fiscal year to the General Fund.]
1543          [(14)] (13) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610,
1544     beginning the first day of the calendar quarter one year after the sales and use tax boundary for

1545     a housing and transit reinvestment zone is established, the commission, at least annually, shall
1546     transfer an amount equal to 15% of the sales and use tax increment within an established sales
1547     and use tax boundary, as defined in Section 63N-3-602, into the Transit Transportation
1548     Investment Fund created in Section 72-2-124.
1549          [(15)] (14) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
1550     beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure
1551     Restricted Account, created in Section 51-9-902, a portion of the taxes listed under Subsection
1552     (3)(a) equal to 1% of the revenues collected from the following sales and use taxes:
1553          (a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1554          (b) the tax imposed by Subsection (2)(b)(i); and
1555          (c) the tax imposed by Subsection (2)(f)(i)(A)(I).
1556          Section 12. Section 59-13-103 is amended to read:
1557          59-13-103. List of clean fuels provided to tax commission.
1558          [(1)] The Air Quality Board shall annually provide to the tax commission a list of fuels
1559     that are clean fuels under Section 59-13-102.
1560          [(2) The Air Quality Board appointed under Section 19-2-103 shall in conjunction with
1561     the State Tax Commission prepare and submit to the Legislature before January 1, 1995, a
1562     report evaluating the impacts, benefits, and economic consequences of the clean fuel provisions
1563     of Sections 59-13-201 and 59-13-301.]
1564          Section 13. Section 72-1-201 is amended to read:
1565          72-1-201. Creation of Department of Transportation -- Functions, powers, duties,
1566     rights, and responsibilities.
1567          (1) There is created the Department of Transportation which shall:
1568          (a) have the general responsibility for planning, research, design, construction,
1569     maintenance, security, and safety of state transportation systems;
1570          (b) provide administration for state transportation systems and programs;
1571          (c) implement the transportation policies of the state;
1572          (d) plan, develop, construct, and maintain state transportation systems that are safe,
1573     reliable, environmentally sensitive, and serve the needs of the traveling public, commerce, and
1574     industry;
1575          (e) establish standards and procedures regarding the technical details of administration

1576     of the state transportation systems as established by statute and administrative rule;
1577          (f) advise the governor and the Legislature about state transportation systems needs;
1578          (g) coordinate with utility companies for the reasonable, efficient, and cost-effective
1579     installation, maintenance, operation, relocation, and upgrade of utilities within state highway
1580     rights-of-way;
1581          (h) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
1582     make rules for the administration of the department, state transportation systems, and
1583     programs;
1584          (i) jointly with the commission annually report to the Transportation Interim
1585     Committee, by November 30 of each year, as to the operation, maintenance, condition,
1586     mobility, safety needs, and wildlife and livestock mitigation for state transportation systems;
1587          (j) ensure that any training or certification required of a public official or public
1588     employee, as those terms are defined in Section 63G-22-102, complies with Title 63G, Chapter
1589     22, State Training and Certification Requirements, if the training or certification is required:
1590          (i) under this title;
1591          (ii) by the department; or
1592          (iii) by an agency or division within the department;
1593          (k) study and make recommendations to the Legislature on potential managed lane use
1594     and implementation on selected transportation systems within the state; [and]
1595          (l) before July 1 of each year, coordinate with the Utah Highway Patrol Division
1596     created in Section 53-8-103 regarding:
1597          (i) future highway projects that will add additional capacity to the state transportation
1598     system;
1599          (ii) potential changes in law enforcement responsibilities due to future highway
1600     projects; and
1601          (iii) incident management services on state highways[.]; and
1602          (m) provide public transit services, in consultation with any relevant public transit
1603     provider.
1604          (2) (a) The department shall exercise reasonable care in designing, constructing, and
1605     maintaining a state highway in a reasonably safe condition for travel.
1606          (b) Nothing in this section shall be construed as:

1607          (i) creating a private right of action; or
1608          (ii) expanding or changing the department's common law duty as described in
1609     Subsection (2)(a) for liability purposes.
1610          Section 14. Section 72-1-203 is amended to read:
1611          72-1-203. Deputy director -- Appointment -- Qualifications -- Other assistants
1612     and advisers -- Salaries.
1613          (1) The executive director shall appoint the following deputy directors, who shall serve
1614     at the discretion of the executive director:
1615          (a) the deputy director of engineering and operation, who shall be a registered
1616     professional engineer in the state, and who shall be the chief engineer of the department; and
1617          (b) the deputy director of planning and investment.
1618          (2) As assigned by the executive director, the deputy directors described in Subsection
1619     (1) may assist the executive director with the following departmental responsibilities:
1620          (a) project development, including statewide standards for project design and
1621     construction, right-of-way, materials, testing, structures, and construction;
1622          (b) oversight of the management of the region offices described in Section 72-1-205;
1623          (c) operations and traffic management;
1624          (d) oversight of operations of motor carriers and ports;
1625          (e) transportation systems safety;
1626          (f) aeronautical operations;
1627          (g) equipment for department engineering and maintenance functions;
1628          (h) oversight and coordination of planning, including:
1629          (i) development of statewide strategic initiatives for planning across all modes of
1630     transportation;
1631          (ii) coordination with metropolitan planning organizations and local governments;
1632          (iii) coordination with a large public transit district, including planning, project
1633     development, outreach, programming, environmental studies and impact statements,
1634     construction, and impacts on public transit operations; and
1635          (iv) corridor and area planning;
1636          (i) asset management;
1637          (j) programming and prioritization of transportation projects;

1638          (k) fulfilling requirements for environmental studies and impact statements;
1639          (l) resource investment, including identification, development, and oversight of
1640     public-private partnership opportunities;
1641          (m) data analytics services to the department;
1642          (n) corridor preservation;
1643          (o) employee development;
1644          (p) maintenance planning;
1645          (q) oversight and facilitation of the negotiations and integration of public transit
1646     providers described in Section 17B-2a-827;
1647          (r) oversight and supervision of any fixed guideway capital development project within
1648     the boundaries of a large public transit district for which any state funds are expended,
1649     including those responsibilities described in Subsections (2)(a), (h), (j), (k), and (l), and the
1650     implementation and enforcement of any federal grant obligations associated with fixed
1651     guideway capital development project funding; and
1652          (s) other departmental responsibilities as determined by the executive director.
1653          (3) The executive director shall ensure that the same deputy director does not oversee
1654     or supervise both the fixed guideway capital development responsibilities described in
1655     Subsection (2)(r) and the department's fixed guideway rail safety responsibilities, including the
1656     responsibilities described in Section 72-1-214.
1657          Section 15. Section 72-1-216 is amended to read:
1658          72-1-216. Statewide electric vehicle charging network plan -- Report.
1659          (1) (a) The department, in consultation with relevant entities in the private sector, shall
1660     develop a statewide electric vehicle charging network plan.
1661          (b) To develop the statewide electric vehicle charging network plan, the department
1662     shall consult with political subdivisions and other relevant state agencies, divisions, and
1663     entities, including:
1664          (i) the Department of Environmental Quality created in Section 19-1-104;
1665          (ii) the Division of Facilities Construction and Management created in Section
1666     63A-5b-301;
1667          (iii) the Office of Energy Development created in Section 79-6-401; and
1668          (iv) the Department of Natural Resources created in Section 79-2-201.

1669          (2) The statewide electric vehicle charging network plan shall provide implementation
1670     strategies to ensure that electric vehicle charging stations are available:
1671          (a) at strategic locations as determined by the department [by June 30, 2021];
1672          (b) at incremental distances no greater than every 50 miles along the state's interstate
1673     highway system by December 31, 2025; and
1674          (c) along other major highways within the state as the department finds appropriate.
1675          [(3) The department shall provide a report before November 30, 2020, to the
1676     Transportation Interim Committee to outline the statewide electric vehicle charging network
1677     plan.]
1678          Section 16. Section 72-1-304 is amended to read:
1679          72-1-304. Written project prioritization process for new transportation capacity
1680     projects -- Rulemaking.
1681          (1) (a) The Transportation Commission, in consultation with the department and the
1682     metropolitan planning organizations as defined in Section 72-1-208.5, shall develop a written
1683     prioritization process for the prioritization of:
1684          (i) new transportation capacity projects that are or will be part of the state highway
1685     system under Chapter 4, Part 1, State Highways;
1686          (ii) paved pedestrian or paved nonmotorized transportation projects described in
1687     Section 72-2-124;
1688          (iii) public transit projects that directly add capacity to the public transit systems within
1689     the state, not including facilities ancillary to the public transit system; and
1690          (iv) pedestrian or nonmotorized transportation projects that provide connection to a
1691     public transit system.
1692          (b) (i) A local government or public transit district may nominate a project for
1693     prioritization in accordance with the process established by the commission in rule.
1694          (ii) If a local government or public transit district nominates a project for prioritization
1695     by the commission, the local government or public transit district shall provide data and
1696     evidence to show that:
1697          (A) the project will advance the purposes and goals described in Section 72-1-211;
1698          (B) for a public transit project, the local government or public transit district has an
1699     ongoing funding source for operations and maintenance of the proposed development; and

1700          (C) the local government or public transit district will provide the percentage of the
1701     costs for the project as required by Subsection 72-2-124(4)(a)(viii) or 72-2-124(9)(e).
1702          (2) The following shall be included in the written prioritization process under
1703     Subsection (1):
1704          (a) a description of how the strategic initiatives of the department adopted under
1705     Section 72-1-211 are advanced by the written prioritization process;
1706          (b) a definition of the type of projects to which the written prioritization process
1707     applies;
1708          (c) specification of a weighted criteria system that is used to rank proposed projects
1709     and how it will be used to determine which projects will be prioritized;
1710          (d) specification of the data that is necessary to apply the weighted ranking criteria; and
1711          (e) any other provisions the commission considers appropriate, which may include
1712     consideration of:
1713          (i) regional and statewide economic development impacts, including improved local
1714     access to:
1715          (A) employment;
1716          (B) educational facilities;
1717          (C) recreation;
1718          (D) commerce; and
1719          (E) residential areas, including moderate income housing as demonstrated in the local
1720     government's or public transit district's general plan pursuant to Section 10-9a-403 or
1721     17-27a-403;
1722          (ii) the extent to which local land use plans relevant to a project support and
1723     accomplish the strategic initiatives adopted under Section 72-1-211; and
1724          (iii) any matching funds provided by a political subdivision or public transit district in
1725     addition to the percentage of costs required by Subsections 72-2-124(4)(a)(viii) and
1726     72-2-124(9)(e).
1727          (3) (a) When prioritizing a public transit project that increases capacity, the
1728     commission:
1729          (i) may give priority consideration to projects that are part of a transit-oriented
1730     development or transit-supportive development as defined in Section 17B-2a-802; and

1731          (ii) shall give priority consideration to projects that are within the boundaries of a
1732     housing and transit reinvestment zone created pursuant to Title 63N, Chapter 3, Part 6,
1733     Housing and Transit Reinvestment Zone Act.
1734          (b) When prioritizing a transportation project that increases capacity, the commission
1735     may give priority consideration to projects that are:
1736          (i) part of a transportation reinvestment zone created under Section 11-13-227 if:
1737          (A) the state is a participant in the transportation reinvestment zone; or
1738          (B) the commission finds that the transportation reinvestment zone provides a benefit
1739     to the state transportation system; or
1740          (ii) within the boundaries of a housing and transit reinvestment zone created pursuant
1741     to Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act.
1742          (c) If the department receives a notice of prioritization for a municipality as described
1743     in Subsection 10-9a-408(5), or a notice of prioritization for a county as described in Subsection
1744     17-27a-408(5), the commission may give priority consideration to transportation projects that
1745     are within the boundaries of the municipality or the unincorporated areas of the county until the
1746     department receives notification from the Housing and Community Development Division
1747     within the Department of Workforce Services that the municipality or county no longer
1748     qualifies for prioritization under this Subsection (3)(c).
1749          (4) In developing the written prioritization process, the commission:
1750          (a) shall seek and consider public comment by holding public meetings at locations
1751     throughout the state; and
1752          (b) may not consider local matching dollars as provided under Section 72-2-123 unless
1753     the state provides an equal opportunity to raise local matching dollars for state highway
1754     improvements within each county.
1755          (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1756     Transportation Commission, in consultation with the department, shall make rules establishing
1757     the written prioritization process under Subsection (1).
1758          (6) The commission shall submit the proposed rules under this section to a committee
1759     or task force designated by the Legislative Management Committee for review prior to taking
1760     final action on the proposed rules or any proposed amendment to the rules described in
1761     Subsection (5).

1762          Section 17. Section 72-2-124 is amended to read:
1763          72-2-124. Transportation Investment Fund of 2005.
1764          (1) There is created a capital projects fund entitled the Transportation Investment Fund
1765     of 2005.
1766          (2) The fund consists of money generated from the following sources:
1767          (a) any voluntary contributions received for the maintenance, construction,
1768     reconstruction, or renovation of state and federal highways;
1769          (b) appropriations made to the fund by the Legislature;
1770          (c) registration fees designated under Section 41-1a-1201;
1771          (d) the sales and use tax revenues deposited into the fund in accordance with Section
1772     59-12-103; and
1773          (e) revenues transferred to the fund in accordance with Section 72-2-106.
1774          (3) (a) The fund shall earn interest.
1775          (b) All interest earned on fund money shall be deposited into the fund.
1776          (4) (a) Except as provided in Subsection (4)(b), the executive director may only use
1777     fund money to pay:
1778          (i) the costs of maintenance, construction, reconstruction, or renovation to state and
1779     federal highways prioritized by the Transportation Commission through the prioritization
1780     process for new transportation capacity projects adopted under Section 72-1-304;
1781          (ii) the costs of maintenance, construction, reconstruction, or renovation to the highway
1782     projects described in Subsections 63B-18-401(2), (3), and (4);
1783          (iii) principal, interest, and issuance costs of bonds authorized by Section 63B-18-401
1784     minus the costs paid from the County of the First Class Highway Projects Fund in accordance
1785     with Subsection 72-2-121(4)(e);
1786          (iv) for a fiscal year beginning on or after July 1, 2013, to transfer to the 2010 Salt
1787     Lake County Revenue Bond Sinking Fund created by Section 72-2-121.3 the amount certified
1788     by Salt Lake County in accordance with Subsection 72-2-121.3(4)(c) as necessary to pay the
1789     debt service on $30,000,000 of the revenue bonds issued by Salt Lake County;
1790          (v) principal, interest, and issuance costs of bonds authorized by Section 63B-16-101
1791     for projects prioritized in accordance with Section 72-2-125;
1792          (vi) all highway general obligation bonds that are intended to be paid from revenues in

1793     the Centennial Highway Fund created by Section 72-2-118;
1794          (vii) for fiscal year 2015-16 only, to transfer $25,000,000 to the County of the First
1795     Class Highway Projects Fund created in Section 72-2-121 to be used for the purposes described
1796     in Section 72-2-121;
1797          (viii) if a political subdivision provides a contribution equal to or greater than 40% of
1798     the costs needed for construction, reconstruction, or renovation of paved pedestrian or paved
1799     nonmotorized transportation for projects that:
1800          (A) mitigate traffic congestion on the state highway system;
1801          (B) are part of an active transportation plan approved by the department; and
1802          (C) are prioritized by the commission through the prioritization process for new
1803     transportation capacity projects adopted under Section 72-1-304;
1804          (ix) $705,000,000 for the costs of right-of-way acquisition, construction,
1805     reconstruction, or renovation of or improvement to the following projects:
1806          (A) the connector road between Main Street and 1600 North in the city of Vineyard;
1807          (B) Geneva Road from University Parkway to 1800 South;
1808          (C) the SR-97 interchange at 5600 South on I-15;
1809          (D) two lanes on U-111 from Herriman Parkway to 11800 South;
1810          (E) widening I-15 between mileposts 10 and 13 and the interchange at milepost 11;
1811          (F) improvements to 1600 North in Orem from 1200 West to State Street;
1812          (G) widening I-15 between mileposts 6 and 8;
1813          (H) widening 1600 South from Main Street in the city of Spanish Fork to SR-51;
1814          (I) widening US 6 from Sheep Creek to Mill Fork between mileposts 195 and 197 in
1815     Spanish Fork Canyon;
1816          (J) I-15 northbound between mileposts 43 and 56;
1817          (K) a passing lane on SR-132 between mileposts 41.1 and 43.7 between mileposts 43
1818     and 45.1;
1819          (L) east Zion SR-9 improvements;
1820          (M) Toquerville Parkway;
1821          (N) an environmental study on Foothill Boulevard in the city of Saratoga Springs;
1822          (O) using funds allocated in this Subsection (4)(a)(ix), and other sources of funds, for
1823     construction of an interchange on Bangerter Highway at 13400 South; and

1824          (P) an environmental impact study for Kimball Junction in Summit County; and
1825          (x) $28,000,000 as pass-through funds, to be distributed as necessary to pay project
1826     costs based upon a statement of cash flow that the local jurisdiction where the project is located
1827     provides to the department demonstrating the need for money for the project, for the following
1828     projects in the following amounts:
1829          (A) $5,000,000 for Payson Main Street repair and replacement;
1830          (B) $8,000,000 for a Bluffdale 14600 South railroad bypass;
1831          (C) $5,000,000 for improvements to 4700 South in Taylorsville; and
1832          (D) $10,000,000 for improvements to the west side frontage roads adjacent to U.S. 40
1833     between mile markers 7 and 10.
1834          (b) The executive director may use fund money to exchange for an equal or greater
1835     amount of federal transportation funds to be used as provided in Subsection (4)(a).
1836          (5) (a) Except as provided in Subsection (5)(b), if the department receives a notice of
1837     ineligibility for a municipality as described in Subsection 10-9a-408(7), the executive director
1838     may not program fund money to a project prioritized by the commission under Section
1839     72-1-304, including fund money from the Transit Transportation Investment Fund, within the
1840     boundaries of the municipality until the department receives notification from the Housing and
1841     Community Development Division within the Department of Workforce Services that
1842     ineligibility under this Subsection (5) no longer applies to the municipality.
1843          (b) Within the boundaries of a municipality described in Subsection (5)(a), the
1844     executive director:
1845          (i) may program fund money in accordance with Subsection (4)(a) for a limited-access
1846     facility or interchange connecting limited-access facilities;
1847          (ii) may not program fund money for the construction, reconstruction, or renovation of
1848     an interchange on a limited-access facility;
1849          (iii) may program Transit Transportation Investment Fund money for a
1850     multi-community fixed guideway public transportation project; and
1851          (iv) may not program Transit Transportation Investment Fund money for the
1852     construction, reconstruction, or renovation of a station that is part of a fixed guideway public
1853     transportation project.
1854          (c) Subsections (5)(a) and (b) do not apply to a project programmed by the executive

1855     director before July 1, 2022, for projects prioritized by the commission under Section
1856     72-1-304.
1857          (6) (a) Except as provided in Subsection (6)(b), if the department receives a notice of
1858     ineligibility for a county as described in Subsection 17-27a-408(7), the executive director may
1859     not program fund money to a project prioritized by the commission under Section 72-1-304,
1860     including fund money from the Transit Transportation Investment Fund, within the boundaries
1861     of the unincorporated area of the county until the department receives notification from the
1862     Housing and Community Development Division within the Department of Workforce Services
1863     that ineligibility under this Subsection (6) no longer applies to the county.
1864          (b) Within the boundaries of the unincorporated area of a county described in
1865     Subsection (6)(a), the executive director:
1866          (i) may program fund money in accordance with Subsection (4)(a) for a limited-access
1867     facility to a project prioritized by the commission under Section 72-1-304;
1868          (ii) may not program fund money for the construction, reconstruction, or renovation of
1869     an interchange on a limited-access facility;
1870          (iii) may program Transit Transportation Investment Fund money for a
1871     multi-community fixed guideway public transportation project; and
1872          (iv) may not program Transit Transportation Investment Fund money for the
1873     construction, reconstruction, or renovation of a station that is part of a fixed guideway public
1874     transportation project.
1875          (c) Subsections (6)(a) and (b) do not apply to a project programmed by the executive
1876     director before July 1, 2022, for projects prioritized by the commission under Section
1877     72-1-304.
1878          (7) (a) Before bonds authorized by Section 63B-18-401 or 63B-27-101 may be issued
1879     in any fiscal year, the department and the commission shall appear before the Executive
1880     Appropriations Committee of the Legislature and present the amount of bond proceeds that the
1881     department needs to provide funding for the projects identified in Subsections 63B-18-401(2),
1882     (3), and (4) or Subsection 63B-27-101(2) for the current or next fiscal year.
1883          (b) The Executive Appropriations Committee of the Legislature shall review and
1884     comment on the amount of bond proceeds needed to fund the projects.
1885          (8) The Division of Finance shall, from money deposited into the fund, transfer the

1886     amount of funds necessary to pay principal, interest, and issuance costs of bonds authorized by
1887     Section 63B-18-401 or 63B-27-101 in the current fiscal year to the appropriate debt service or
1888     sinking fund.
1889          (9) (a) There is created in the Transportation Investment Fund of 2005 the Transit
1890     Transportation Investment Fund.
1891          (b) The fund shall be funded by:
1892          (i) contributions deposited into the fund in accordance with Section 59-12-103;
1893          (ii) appropriations into the account by the Legislature;
1894          (iii) deposits of sales and use tax increment related to a housing and transit
1895     reinvestment zone as described in Section 63N-3-610;
1896          (iv) transfers of local option sales and use tax revenue as described in Subsection
1897     59-12-2220(11)(b) or (c);
1898          (v) private contributions; and
1899          (vi) donations or grants from public or private entities.
1900          (c) (i) The fund shall earn interest.
1901          (ii) All interest earned on fund money shall be deposited into the fund.
1902          (d) Subject to Subsection (9)(e), the commission may prioritize money from the fund:
1903          (i) for public transit capital development of new capacity projects and fixed guideway
1904     capital development projects to be used as prioritized by the commission through the
1905     prioritization process adopted under Section 72-1-304; [or]
1906          (ii) to the department for oversight of a fixed guideway capital development project for
1907     which the department has responsibility[.]; or
1908          (iii) up to $500,000 per year, to be used for a public transit study.
1909          (e) (i) Subject to Subsections [(9)(g) and (h)] (9)(g), (h), and (i), the commission may
1910     only prioritize money from the fund for a public transit capital development project or
1911     pedestrian or nonmotorized transportation project that provides connection to the public transit
1912     system if the public transit district or political subdivision provides funds of equal to or greater
1913     than 30% of the costs needed for the project.
1914          (ii) A public transit district or political subdivision may use money derived from a loan
1915     granted pursuant to Title 72, Chapter 2, Part 2, State Infrastructure Bank Fund, to provide all or
1916     part of the 30% requirement described in Subsection (9)(e)(i) if:

1917          (A) the loan is approved by the commission as required in Title 72, Chapter 2, Part 2,
1918     State Infrastructure Bank Fund; and
1919          (B) the proposed capital project has been prioritized by the commission pursuant to
1920     Section 72-1-303.
1921          (f) Before July 1, 2022, the department and a large public transit district shall enter into
1922     an agreement for a large public transit district to pay the department $5,000,000 per year for 15
1923     years to be used to facilitate the purchase of zero emissions or low emissions rail engines and
1924     trainsets for regional public transit rail systems.
1925          (g) For any revenue transferred into the fund pursuant to Subsection
1926     59-12-2220(11)(b):
1927          (i) the commission may prioritize money from the fund for public transit projects,
1928     operations, or maintenance within the county of the first class; and
1929          (ii) Subsection (9)(e) does not apply.
1930          (h) For any revenue transferred into the fund pursuant to Subsection
1931     59-12-2220(11)(c):
1932          (i) the commission may prioritize public transit projects, operations, or maintenance in
1933     the county from which the revenue was generated; and
1934          (ii) Subsection (9)(e) does not apply.
1935          (i) The requirement to provide funds equal to or greater than 30% of the costs needed
1936     for a project described in Subsection (9)(e) does not apply to a public transit capital
1937     development project or pedestrian or nonmotorized transportation project for which the
1938     department has oversight or supervision responsibilities.
1939          (10) (a) There is created in the Transportation Investment Fund of 2005 the
1940     Cottonwood Canyons Transportation Investment Fund.
1941          (b) The fund shall be funded by:
1942          (i) money deposited into the fund in accordance with Section 59-12-103;
1943          (ii) appropriations into the account by the Legislature;
1944          (iii) private contributions; and
1945          (iv) donations or grants from public or private entities.
1946          (c) (i) The fund shall earn interest.
1947          (ii) All interest earned on fund money shall be deposited into the fund.

1948          (d) The Legislature may appropriate money from the fund for public transit or
1949     transportation projects in the Cottonwood Canyons of Salt Lake County.
1950          (11) (a) There is created in the Transportation Investment Fund of 2005 the Active
1951     Transportation Investment Fund.
1952          (b) The fund shall be funded by:
1953          (i) money deposited into the fund in accordance with Section 59-12-103;
1954          (ii) appropriations into the account by the Legislature; and
1955          (iii) donations or grants from public or private entities.
1956          (c) (i) The fund shall earn interest.
1957          (ii) All interest earned on fund money shall be deposited into the fund.
1958          (d) The executive director may only use fund money to pay the costs needed for:
1959          (i) the planning, design, construction, maintenance, reconstruction, or renovation of
1960     paved pedestrian or paved nonmotorized trail projects that:
1961          (A) are prioritized by the commission through the prioritization process for new
1962     transportation capacity projects adopted under Section 72-1-304;
1963          (B) serve a regional purpose; and
1964          (C) are part of an active transportation plan approved by the department or the plan
1965     described in Subsection (11)(d)(ii);
1966          (ii) the development of a plan for a statewide network of paved pedestrian or paved
1967     nonmotorized trails that serve a regional purpose; and
1968          (iii) the administration of the fund, including staff and overhead costs.
1969          Section 18. Section 72-3-202 is amended to read:
1970          72-3-202. State park access highways -- Anasazi State Park Museum to Edge of
1971     the Cedars State Park Museum.
1972          State park access highways include:
1973          (1) ANASAZI STATE PARK MUSEUM. Access to the Anasazi State Park Museum
1974     is at the park entrance located in Garfield County at milepoint [87.8] 87.3 on State Highway
1975     12. No access road is defined.
1976          (2) BEAR LAKE STATE PARK (Marina). Access to the Bear Lake Marina is at the
1977     pay gate located in Rich County at milepoint [413.2] 498.8 on State Highway 89. No access
1978     road is defined.

1979          (3) BEAR LAKE STATE PARK (East Shore). Access to the Bear Lake East Shore
1980     begins in Rich County at State Highway 30 and proceeds northerly on a county road (L326) a
1981     distance of 9.2 miles, to the camping area of the park and is under the jurisdiction of Rich
1982     County.
1983          (4) BEAR LAKE STATE PARK (Rendezvous Beach). Access to the Bear Lake
1984     Rendezvous Beach is at the park entrance in Rich County at milepoint [124.5] 118 on State
1985     Highway 30. No access road is defined.
1986          (5) CAMP FLOYD/STAGECOACH INN STATE PARK MUSEUM. Access to the
1987     Camp Floyd/Stagecoach Inn State Park Museum is at the parking area in Utah County at
1988     milepoint 20.6 on State Highway 73. No access road is defined.
1989          (6) CORAL PINK SAND DUNES STATE PARK.
1990          (a) Access to the Coral Pink Sand Dunes State Park begins in Kane County at State
1991     Highway 89 and proceeds southwesterly on [a] county road 43 a distance of 12.0 miles to the
1992     visitor center of the park and is under the jurisdiction of Kane County.
1993          (b) The second access to the Coral Pink Sand Dunes State Park begins on the state
1994     border between Arizona and Utah and proceeds northerly on county road 43 and travels
1995     through the state park and is under the jurisdiction of Kane County.
1996          (7) DANGER CAVE. Access to Danger cave is in Tooele County. No access road is
1997     defined.
1998          (8) DEAD HORSE POINT STATE PARK. Access to Dead Horse Point State Park
1999     begins in Grand County at State Highway 191 and proceeds southwesterly on State Highway
2000     313 a distance of 20.8 miles [to the camping area at the park and is under the jurisdiction of
2001     UDOT.], crosses into San Juan County between mile marker 2 and 3, continues to mile marker
2002     0, and is under the jurisdiction of the department.
2003          (9) DEER CREEK STATE PARK. Access to Deer Creek State Park begins in
2004     Wasatch County at State Highway 189 and proceeds southwesterly on State Highway 314 a
2005     distance of [0.2] 0.8 miles to the boat ramp at the park and is under the jurisdiction of [UDOT]
2006     the department.
2007          (10) EAST CANYON STATE PARK. Access to East Canyon State Park begins in
2008     Morgan County at State Highway 66 and proceeds southeasterly on State Highway 306 a
2009     distance of 0.1 miles to the parking area at the park and is under the jurisdiction of [UDOT] the

2010     department.
2011          (11) ECHO STATE PARK. Access to Echo State Park begins in Coalville, Summit
2012     County at Main Street and proceeds northeasterly on Echo Dam Road a distance of 0.12 miles
2013     to the boat ramp at the park.
2014          [(11)] (12) EDGE OF THE CEDARS STATE PARK MUSEUM. Access to Edge of
2015     the Cedars State Park Museum begins in Blanding at U.S. Highway 191 and proceeds west on
2016     Center Street to 600 West then north on 600 West to the parking area and museum at 660 West
2017     400 North. The access road is under the jurisdiction of Blanding.
2018          Section 19. Section 72-3-203 is amended to read:
2019          72-3-203. State park access highways -- Escalante Petrified Forest State Park to
2020     Huntington State Park.
2021          State park access highways include:
2022          (1) ESCALANTE PETRIFIED FOREST STATE PARK. Access to Escalante
2023     Petrified Forest State Park begins in Garfield County at State Highway 12 and proceeds
2024     northwesterly on a county road a distance of 1 mile to the park's visitor center and is under the
2025     jurisdiction of Garfield County.
2026          (2) FLIGHT PARK STATE RECREATION AREA. Access to Flight Park State
2027     Recreation Area begins in Utah County at East Frontage Road and proceeds northeasterly on
2028     Air Park Road, a distance of 0.5 miles to the park entrance and is under the jurisdiction of Utah
2029     County.
2030          (3) FREMONT INDIAN STATE PARK MUSEUM. Access to the Fremont Indian
2031     State Park Museum begins in Sevier County at the Sevier Junction on Highway 89 and
2032     proceeds westerly on county road 2524 to interchange 17 on Interstate 70, a distance of 5.9
2033     miles and is under the jurisdiction of Sevier County.
2034          [(4) GOBLIN VALLEY STATE PARK (East Access). The East Access to the Goblin
2035     Valley State Park begins in Emery County at the junction of State Highway 24 and county road
2036     1012 and proceeds westerly on county road 1012, a distance of 5.2 miles; then southerly on
2037     county road 1013, a distance of 6.0 miles; then southerly on county road 1014, a distance of 0.4
2038     miles to the park entrance. The East Access is under the jurisdiction of Emery County.]
2039          [(5)] (4) GOBLIN VALLEY STATE PARK (North Access). The North Access to the
2040     Goblin Valley State Park begins in Emery County at the junction of [Interstate 70 and county

2041     road 332] county road 1013 and county road 1014 and proceeds southwesterly on county road
2042     332, a distance of 10 miles; then southerly on county road 1033, a distance of 3.1 miles; then
2043     southeasterly on county road 1012, a distance of [10.6 miles; then southerly on county road
2044     1013, a distance of 6.0 miles; then southerly on county road 1014, a distance of 0.4 miles to the
2045     park entrance.] 7.0 miles to the park fee station. The North Access is under the jurisdiction of
2046     Emery County.
2047          [(6)] (5) GOOSENECKS STATE PARK. Access to Goosenecks State Park begins in
2048     San Juan County at State Highway 261 and proceeds southwesterly on State Highway 316 a
2049     distance of 3.6 miles to the parking area and overlook at the park and is under the jurisdiction
2050     of UDOT.
2051          [(7)] (6) ANTELOPE ISLAND STATE PARK. Access to Antelope Island State Park
2052     begins in Davis County at State Highway 127 and proceeds southwesterly on a county road a
2053     distance of 7.2 miles to the parking area and marina at the park and is under the jurisdiction of
2054     Davis County.
2055          [(8)] (7) GREAT SALT LAKE STATE PARK MARINA. Access to the Great Salt
2056     Lake State Park Marina begins in Salt Lake County at Interstate Highway 80 and proceeds
2057     southwesterly on a county road a distance of 1.5 miles to the parking area and marina at the
2058     park and is under the jurisdiction of Salt Lake County.
2059          [(9)] (8) GREEN RIVER STATE PARK. Access to Green River State Park begins in
2060     Emery County at the junction of Route 19 and Green River Boulevard and proceeds southerly
2061     on Green River Boulevard, a distance of 0.5 miles to the park entrance and is under the
2062     jurisdiction of Green River.
2063          [(10)] (9) GUNLOCK STATE PARK. Access to [the] Gunlock State Park begins in
2064     Washington County at the junction of county road (L009) [and a county road] (Old Highway
2065     91) and Gunlock Road and proceeds northwesterly on [a county road] Gunlock Road a distance
2066     of [0.1] 5.9 miles to the parking area at the park and is under the jurisdiction of Washington
2067     County.
2068          [(11)] (10) HUNTINGTON STATE PARK. Access to [the] Huntington State Park
2069     begins in Emery County at State Highway 10 and proceeds northwesterly on a county road a
2070     distance of 0.3 miles to the park entrance and is under the jurisdiction of Emery County.
2071          Section 20. Section 72-3-204 is amended to read:

2072          72-3-204. State park access highways -- Hyrum State Park to Painted Rocks.
2073          State park access highways include:
2074          (1) HYRUM STATE PARK. Access to Hyrum State Park is at the pay gate in Cache
2075     County at 405 West 300 South in Hyrum and proceeds northerly on 400 West to State Highway
2076     101. No access road is defined.
2077          (2) FRONTIER HOMESTEAD STATE PARK MUSEUM. Access to Frontier
2078     Homestead State Park Museum is at the parking area and museum in Iron County at milepoint
2079     [3.3] 3.1 on State Highway 130 at 585 North Main St. in Cedar City. No access road is
2080     defined.
2081          (3) FRONTIER HOMESTEAD STATE PARK (OLD IRON TOWN HISTORIC
2082     SITE). Access to Old Iron Town begins at the junction of a county road and State Highway 56,
2083     19.0 miles west of Cedar City, and proceeds southwesterly 2.7 miles to the parking lot for Old
2084     Iron Town and is under the jurisdiction of Iron County.
2085          (4) JORDAN RIVER OFF-HIGHWAY VEHICLE STATE PARK. Access to Jordan
2086     River Off-highway Vehicle State Park begins in Salt Lake County at 2100 North and proceeds
2087     northerly on Rose Park Lane, a distance of 1.25 miles to the park entrance and is under the
2088     jurisdiction of Salt Lake County.
2089          (5) JORDANELLE STATE PARK (HAILSTONE MARINA). Access to the
2090     Jordanelle State Park Hailstone Marina begins in Wasatch County at State Highway 40 and
2091     proceeds southeasterly on State Highway 319 a distance of [1.4] 1.2 miles to the marina
2092     parking area at the park and is under the jurisdiction of UDOT.
2093          (6) JORDANELLE STATE PARK (ROCK CLIFF NATURE CENTER). Access to
2094     the Jordanelle State Park Rock Cliff Nature Center begins in Wasatch County at State Highway
2095     32 and proceeds northwesterly on a county road a distance of 0.6 miles to the parking area at
2096     the park and is under the jurisdiction of the county.
2097          (7) JORDANELLE STATE PARK (ROSS CREEK). Access to Jordanelle State Park
2098     Ross Creek begins in Wasatch County at State Highway 189 and proceeds southerly on a
2099     county road a distance of 0.1 miles to the parking area at the park and is under the jurisdiction
2100     of the county.
2101          (8) KODACHROME BASIN STATE PARK. Access to the Kodachrome Basin State
2102     Park begins in Kane County at State Highway 12 and proceeds southeasterly on a county road

2103     10.1 miles to the parking area at Kodachrome Lodge and is under the jurisdiction of Kane
2104     County.
2105          (9) MILLSITE STATE PARK. Access to the Millsite State Park begins in Emery
2106     County at State Highway 10 and proceeds northwesterly on a county road (L122) a distance of
2107     4.6 miles to the parking area at the park and is under the jurisdiction of Emery County.
2108          (10) OTTER CREEK STATE PARK. Access to the Otter Creek State Park is at the
2109     pay gate/contact station in Piute County at milepoint 6.4 on State Highway 22. No access road
2110     is defined.
2111          (11) PAINTED ROCKS (YUBA EAST SHORE). Access to the Painted Rocks Yuba
2112     East Shore begins in Sanpete County at State Highway 28 and proceeds westerly on a county
2113     road a distance of 2.0 miles to the parking/boat launch area at the park and is under the
2114     jurisdiction of Sanpete County.
2115          Section 21. Section 72-3-205 is amended to read:
2116          72-3-205. State park access highways -- Palisade State Park to Starvation State
2117     Park.
2118          State park access highways include:
2119          (1) PALISADE STATE PARK. Access to the Palisade State Park begins in Sanpete
2120     County at State Highway 89 and proceeds northeasterly on a county road a distance of 2.2
2121     miles to the golf club/contact station at the park and is under the jurisdiction of Sanpete
2122     County.
2123          (2) PIUTE STATE PARK. Access to the Piute State Park begins in Piute County at
2124     State Highway 89 and proceeds southeasterly on a county road a distance of 1.0 miles to the
2125     parking area at the park and is under the jurisdiction of Piute County.
2126          (3) QUAIL CREEK STATE PARK (North Access). The North Access to the Quail
2127     Creek State Park begins in Hurricane City at Old Highway 91 and proceeds southerly on 5300
2128     West, a distance of 1.0 miles to the pay gate/contact station at the park. The North Access is
2129     under the jurisdiction of Hurricane City.
2130          (4) QUAIL CREEK STATE PARK (South Access). The South Access to the Quail
2131     Creek State Park begins in Washington County at State Highway 9 and proceeds northerly on
2132     State Highway 318, a distance of 2.2 miles to the pay gate/contact station at the park. The
2133     South Access is under the jurisdiction of UDOT.

2134          (5) RED FLEET STATE PARK. Access to the Red Fleet State Park begins in Uintah
2135     County at State Highway 191 and proceeds easterly on a county road a distance of 2.0 miles to
2136     the pay gate at the park and is under the jurisdiction of Uintah County.
2137          (6) ROCKPORT STATE PARK. Access to the Rockport State Park begins in Summit
2138     County at State Highway 32 and proceeds northwesterly on State Highway 302 a distance of
2139     0.2 miles to the pay gate at the park and is under the jurisdiction of UDOT.
2140          (7) SAND HOLLOW STATE PARK (North Access). The North Access to the Sand
2141     Hollow State Park begins in Hurricane City at State Highway 9 and proceeds southerly on Sand
2142     Hollow Road, a distance of 3.9 miles to Sand Hollow Parkway. The North Access is under the
2143     jurisdiction of Hurricane City.
2144          [(8) SAND HOLLOW STATE PARK (East Access). The East Access to the Sand
2145     Hollow State Park begins in Hurricane City at 1100 West and proceeds west on 3000 South, a
2146     distance of 1.7 miles; then proceeds southwesterly on Sand Hollow Road, a distance of 5.3
2147     miles to Sand Hollow Parkway. The East Access is under the jurisdiction of Hurricane City.]
2148          (8) SAND HOLLOW STATE PARK (South Access). The South Access to Sand
2149     Hollow State Park begins at the intersection of State Route 7 and Sand Hollow Road, then
2150     proceeds northerly on Sand Hollow Road, a distance of 0.87 miles to the park entrance road.
2151     The South Access is under the jurisdiction of Hurricane City.
2152          (9) SCOFIELD (Mountain View). Access to Scofield Mountain View is at the boat
2153     launch in Carbon County at milepoint 9.2 on State Highway 96. No access road is defined.
2154          (10) SCOFIELD STATE PARK (Madsen Bay). Access to the Scofield State Park
2155     Madsen Bay is at the park entrance in Carbon County at milepoint 12.3 on State Highway 96.
2156     No access road is defined.
2157          [(11) SNOW CANYON STATE PARK. Access to the Snow Canyon State Park
2158     begins in Washington County at State Highway 18 near mile post 4 in St. George and proceeds
2159     northerly on Snow Canyon Parkway and Snow Canyon Drive to the south boundary of the
2160     Snow Canyon State Park.]
2161          (11) SNOW CANYON STATE PARK.
2162          (a) South access to the Snow Canyon State Park begins in Washington County at State
2163     Highway 18 near mile post 4 in St. George and proceeds westerly on Snow Canyon Parkway
2164     and northerly on Snow Canyon Drive to the south boundary of the Snow Canyon State Park (at

2165     the northern boundary of the Vermillion Cliffs development).
2166          (b) The northern access is located at the intersection of State Route 18 and Snow
2167     Canyon Drive.
2168          (12) STARVATION STATE PARK. Access to the Starvation State Park begins in
2169     Duchesne County at State Highway 40 and proceeds northwesterly on State Highway 311 a
2170     distance of [2.2] 3.9 miles to the boat ramp at the park and is under the jurisdiction of UDOT.
2171          Section 22. Section 72-3-206 is amended to read:
2172          72-3-206. State park access highways -- Steinaker State Park to Yuba State Park.
2173          State park access highways include:
2174          (1) STEINAKER STATE PARK. Access to the Steinaker State Park begins in Uintah
2175     County at State Highway 191 and proceeds northwesterly on State Highway 301 a distance of
2176     [1.7] 2.0 miles to the boat ramp at the park and is under the jurisdiction of UDOT.
2177          (2) TERRITORIAL STATEHOUSE STATE PARK. Access to the Territorial
2178     Statehouse State Park is at the parking area in Millard County at milepoint 1.0 on State
2179     Highway 100. No access road is defined.
2180          (3) THIS IS THE PLACE HERITAGE PARK. Access to This Is The Place Heritage
2181     Park is at the park entrance in Salt Lake County at 2601 East Sunnyside Avenue in Salt Lake
2182     City. No access road is defined.
2183          (4) UTAH FIELD HOUSE OF NATURAL HISTORY STATE PARK. Access to Utah
2184     Field House of Natural History State Park is at the parking area in Uintah County at milepoint
2185     [145.8] 145.1 on State Highway 40 at 496 East Main in Vernal. No access road is defined.
2186          (5) UTAH LAKE STATE PARK. Access to the Utah Lake State Park begins in Utah
2187     County at State Highway 114 and proceeds westerly on a county road a distance of 2.5 miles to
2188     the pay gate at the park and is under the jurisdiction of Utah County.
2189          (6) WASATCH MOUNTAIN STATE PARK (East Access). The East Access to the
2190     Wasatch Mountain State Park begins at the Summit-Wasatch County line and proceeds
2191     westerly on Guardsman Pass Road, a county road, a distance of .9 miles; then southeasterly on
2192     Pine Canyon Road, a county road, a distance of 7.3 miles to the campground entrance. The
2193     East Access is under the jurisdiction of Wasatch County.
2194          (7) WASATCH MOUNTAIN STATE PARK (South Access). The South Access to
2195     the Wasatch Mountain State Park begins in Wasatch County at State Route 40 and proceeds

2196     westerly on Federal Route 3130 via River Road, Burgi Lane, and Cari Lane, county and city
2197     roads, a distance of 4.3 miles to State Highway 222; then northerly on State Highway 222, a
2198     distance of [1.1] 1.3 miles to the campground entrance. The South Access is under the
2199     jurisdiction of Wasatch County and Midway City.
2200          (8) WASATCH MOUNTAIN STATE PARK (West Access). The West Access to the
2201     Wasatch Mountain State Park begins at the Salt Lake-Wasatch County line and proceeds
2202     easterly on Guardsman Pass Road, a county road, a distance of 1.7 miles; then southeasterly on
2203     Pine Canyon Road, a county road, a distance of 7.3 miles to the campground entrance. The
2204     West Access is under the jurisdiction of Wasatch County.
2205          (9) WASATCH MOUNTAIN (Soldier Hollow). Access to Soldier Hollow begins in
2206     Wasatch County at State Highway 113 and proceeds westerly on Tate Lane, a county road; then
2207     southwesterly on Soldier Hollow Lane to the parking area and clubhouse.
2208          (10) WASATCH MOUNTAIN (Cascade Springs). Access to Cascade Springs begins
2209     in Wasatch County at the junction of Tate Lane and Stringtown Road, county roads, and
2210     proceeds northerly on Stringtown Road; then southwesterly on Cascade Springs Drive to the
2211     parking area. The access is under the jurisdiction of Wasatch County.
2212          (11) WILLARD BAY STATE PARK (South). Access to the Willard Bay State Park
2213     South begins in Box Elder County at a county road and proceeds northwesterly on State
2214     Highway 312 a distance of [0.2] 0.5 miles to the marina parking at the park and is under the
2215     jurisdiction of UDOT.
2216          (12) WILLARD BAY STATE PARK (North). Access to the Willard Bay State Park
2217     North begins in Box Elder County at Interstate Highway 15 and proceeds southwesterly on
2218     State Highway 315 a distance of [0.6] 1.0 miles to the marina parking at the park and is under
2219     the jurisdiction of UDOT.
2220          (13) YUBA STATE PARK. Access to the Yuba State Park begins in Juab County at
2221     Interstate Highway 15 and proceeds southerly on county road (L203) a distance of 4.1 miles to
2222     the pay gate at the park and is under the jurisdiction of Juab County.
2223          Section 23. Section 72-6-118 is amended to read:
2224          72-6-118. Definitions -- Establishment and operation of tollways -- Imposition
2225     and collection of tolls -- Amount of tolls -- Rulemaking.
2226          (1) As used in this section:

2227          (a) "High occupancy toll lane" means a high occupancy vehicle lane designated under
2228     Section 41-6a-702 that may be used by an operator of a vehicle carrying less than the number
2229     of persons specified for the high occupancy vehicle lane if the operator of the vehicle pays a
2230     toll or fee.
2231          (b) "Toll" means any tax, fee, or charge assessed for the specific use of a tollway.
2232          (c) "Toll lane" means a designated new highway or additional lane capacity that is
2233     constructed, operated, or maintained for which a toll is charged for its use.
2234          (d) (i) "Tollway" means a highway, highway lane, bridge, path, tunnel, or right-of-way
2235     designed and used as a transportation route that is constructed, operated, or maintained through
2236     the use of toll revenues.
2237          (ii) "Tollway" includes a high occupancy toll lane and a toll lane.
2238          (e) "Tollway development agreement" has the same meaning as defined in Section
2239     72-6-202.
2240          (2) Subject to the provisions of Subsection (3), the department may:
2241          (a) establish, expand, and operate tollways and related facilities for the purpose of
2242     funding in whole or in part the acquisition of right-of-way and the design, construction,
2243     reconstruction, operation, enforcement, and maintenance of or impacts from a transportation
2244     route for use by the public;
2245          (b) enter into contracts, agreements, licenses, franchises, tollway development
2246     agreements, or other arrangements to implement this section;
2247          (c) impose and collect tolls on any tollway established under this section, including
2248     collection of past due payment of a toll or penalty;
2249          (d) grant exclusive or nonexclusive rights to a private entity to impose and collect tolls
2250     pursuant to the terms and conditions of a tollway development agreement;
2251          (e) use technology to automatically monitor a tollway and collect payment of a toll,
2252     including:
2253          (i) license plate reading technology; and
2254          (ii) photographic or video recording technology; and
2255          (f) in accordance with Subsection (5), request that the Division of Motor Vehicles deny
2256     a request for registration of a motor vehicle if the motor vehicle owner has failed to pay a toll
2257     or penalty imposed for usage of a tollway involving the motor vehicle for which registration

2258     renewal has been requested.
2259          (3) (a) The department may establish or operate a tollway on an existing highway if
2260     approved by the commission in accordance with the terms of this section.
2261          (b) To establish a tollway on an existing highway, the department shall submit a
2262     proposal to the commission including:
2263          (i) a description of the tollway project;
2264          (ii) projected traffic on the tollway;
2265          (iii) the anticipated amount of the toll to be charged; and
2266          (iv) projected toll revenue.
2267          (4) (a) For a tollway established under this section, the department may:
2268          (i) according to the terms of each tollway, impose the toll upon the owner of a motor
2269     vehicle using the tollway according to the terms of the tollway;
2270          (ii) send correspondence to the owner of the motor vehicle to inform the owner of:
2271          (A) an unpaid toll and the amount of the toll to be paid to the department;
2272          (B) the penalty for failure to pay the toll timely; and
2273          (C) a hold being placed on the owner's registration for the motor vehicle if the toll and
2274     penalty are not paid timely, which would prevent the renewal of the motor vehicle's
2275     registration;
2276          (iii) require that the owner of the motor vehicle pay the toll to the department within 30
2277     days of the date when the department sends written notice of the toll to the owner; and
2278          (iv) impose a penalty for failure to pay a toll timely.
2279          (b) The department shall mail the correspondence and notice described in Subsection
2280     (4)(a) to the owner of the motor vehicle according to the terms of a tollway.
2281          (5) (a) The Division of Motor Vehicles and the department shall share and provide
2282     access to information pertaining to a motor vehicle and tollway enforcement including:
2283          (i) registration and ownership information pertaining to a motor vehicle;
2284          (ii) information regarding the failure of a motor vehicle owner to timely pay a toll or
2285     penalty imposed under this section; and
2286          (iii) the status of a request for a hold on the registration of a motor vehicle.
2287          (b) If the department requests a hold on the registration in accordance with this section,
2288     the Division of Motor Vehicles may not renew the registration of a motor vehicle under Title

2289     41, Chapter 1a, Part 2, Registration, if the owner of the motor vehicle has failed to pay a toll or
2290     penalty imposed under this section for usage of a tollway involving the motor vehicle for which
2291     registration renewal has been requested until the department withdraws the hold request.
2292          (6) (a) Except as provided in Subsection (6)(b), in accordance with Title 63G, Chapter
2293     3, Utah Administrative Rulemaking Act, the commission shall:
2294          (i) set the amount of any toll imposed or collected on a tollway on a state highway; and
2295          (ii) for tolls established under Subsection (6)(b), set:
2296          (A) an increase in a toll rate or user fee above an increase specified in a tollway
2297     development agreement; or
2298          (B) an increase in a toll rate or user fee above a maximum toll rate specified in a
2299     tollway development agreement.
2300          (b) A toll or user fee and an increase to a toll or user fee imposed or collected on a
2301     tollway on a state highway that is the subject of a tollway development agreement shall be set
2302     in the tollway development agreement.
2303          (7) (a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
2304     the department shall make rules:
2305          (i) necessary to establish and operate tollways on state highways;
2306          (ii) that establish standards and specifications for automatic tolling systems and
2307     automatic tollway monitoring technology; and
2308          (iii) to set the amount of a penalty for failure to pay a toll under this section.
2309          (b) The rules shall:
2310          (i) include minimum criteria for having a tollway; and
2311          (ii) conform to regional and national standards for automatic tolling.
2312          (8) (a) The commission may provide funds for public or private tollway pilot projects
2313     or high occupancy toll lanes from General Fund money appropriated by the Legislature to the
2314     commission for that purpose.
2315          (b) The commission may determine priorities and funding levels for tollways
2316     designated under this section.
2317          (9) (a) Except as provided in Subsection (9)(b), all revenue generated from a tollway
2318     on a state highway shall be deposited into the Tollway Special Revenue Fund created in
2319     Section 72-2-120 and used for any state transportation purpose.

2320          (b) Revenue generated from a tollway that is the subject of a tollway development
2321     agreement shall be deposited into the Tollway Special Revenue Fund and used in accordance
2322     with Subsection (9)(a) unless:
2323          (i) the revenue is to a private entity through the tollway development agreement; or
2324          (ii) the revenue is identified for a different purpose under the tollway development
2325     agreement.
2326          (10) Data described in Subsection (2)(e) obtained for the purposes of this section:
2327          (a) in accordance with Section 63G-2-305, is a protected record under Title 63G,
2328     Chapter 2, Government Records Access and Management Act, if the photographic or video
2329     data is maintained by a governmental entity;
2330          (b) may not be used or shared for any purpose other than the purposes described in this
2331     section;
2332          (c) may only be preserved:
2333          (i) so long as necessary to collect the payment of a toll or penalty imposed in
2334     accordance with this section; or
2335          (ii) pursuant to a warrant issued under the Utah Rules of Criminal Procedure or an
2336     equivalent federal warrant; and
2337          (d) may only be disclosed:
2338          (i) in accordance with the disclosure requirements for a protected record under Section
2339     63G-2-202; or
2340          (ii) pursuant to a warrant issued under the Utah Rules of Criminal Procedure or an
2341     equivalent federal warrant.
2342          (11) (a) The department may not sell for any purpose photographic or video data
2343     captured under Subsection (2)(e)(ii).
2344          (b) The department may not share captured photographic or video data for a purpose
2345     not authorized under this section.
2346          [(12) Before November 1, 2018, the Driver License Division, the Division of Motor
2347     Vehicles, and the department shall jointly study and report findings and recommendations to
2348     the Transportation Interim Committee regarding the use of Title 53, Chapter 3, Part 6, Drivers'
2349     License Compact, and other methods to collect a toll or penalty under this section from:]
2350          [(a) an owner of a motor vehicle registered outside this state; or]

2351          [(b) a driver or lessee of a motor vehicle leased or rented for 30 days or less.]
2352          Section 24. Section 72-6-121 is amended to read:
2353          72-6-121. Clean fuel vehicle decal.
2354          (1) Subject to the requirements of this section, the department shall issue a clean fuel
2355     vehicle decal permit and a clean fuel vehicle decal to an applicant if:
2356          (a) the applicant is an owner of a vehicle:
2357          (i) powered by clean fuel that meets the standards established by the department in
2358     rules authorized under Subsection 41-6a-702(5)(b); and
2359          (ii) that is registered in the state of Utah;
2360          (b) the applicant remits an application and all fees required under this section; and
2361          (c) the department has clean fuel vehicle decals available subject to the limits
2362     established by the department in accordance with Subsection 41-6a-702(5)(b).
2363          (2) The department shall establish the clean fuel vehicle decal design in consultation
2364     with the Utah Highway Patrol.
2365          (3) (a) An applicant for a clean fuel vehicle decal shall pay a clean fuel vehicle decal
2366     fee established by the department in accordance with Section 63J-1-504.
2367          (b) Funds generated by the clean fuel vehicle decal fee may be used by the department
2368     to cover the costs incurred in issuing clean fuel vehicle decals under this section.
2369          (4) (a) The department shall issue a clean fuel vehicle decal permit and a clean fuel
2370     vehicle decal to a person who has been issued a clean fuel special group license plate prior to
2371     July 1, 2011.
2372          (b) A person who applies to the department to receive a clean fuel vehicle decal permit
2373     and a clean fuel vehicle decal under Subsection (4)(a) is not subject to the fee imposed under
2374     Subsection (3).
2375          (5) (a) An owner of a vehicle may not place a clean fuel vehicle decal on a vehicle
2376     other than the vehicle specified in the application for the clean fuel vehicle decal permit and the
2377     clean fuel vehicle decal.
2378          (b) An owner of a vehicle issued a clean fuel vehicle permit and clean fuel vehicle
2379     decal is not required to place the clean fuel vehicle decal on the vehicle specified to drive in the
2380     high occupancy lane described in Subsection 41-6a-702(5).
2381          (c) A person operating a motor vehicle that has been issued a clean fuel vehicle decal

2382     shall:
2383          (i) in a manner consistent with Section 41-6a-1635, install on the windshield of the
2384     motor vehicle the clean vehicle transponder issued by the department;
2385          [(i)] (ii) have in the person's immediate possession the clean fuel vehicle decal permit
2386     issued by the department for the motor vehicle the person is operating; and
2387          [(ii)] (iii) present the permit upon demand of a peace officer.
2388          (6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2389     department shall make rules to administer the clean fuel vehicle decal program authorized in
2390     this section.
2391          Section 25. Section 72-7-111 is enacted to read:
2392          72-7-111. Storage of flammable, explosive, or combustible materials prohibited.
2393          (1) As used in this section:
2394          (a) "Combustible" means a material capable of producing a usually rapid chemical
2395     process that creates heat and usually light.
2396          (b) "Explosive" means any chemical compound mixture, or device, the primary or
2397     common purpose of which is to function by explosion.
2398          (c) "Flammable" means a material capable of being easily ignited and burning quickly.
2399          (2) A person may not keep, store, or stockpile any flammable, explosive, or
2400     combustible material above ground directly beneath a bridge, overpass, viaduct, or tunnel
2401     owned or operated by a highway authority or large public transit district.
2402          (3) A person who violates Subsection (2) is guilty of a class B misdemeanor.
2403          Section 26. Section 72-10-203.5 is amended to read:
2404          72-10-203.5. Advisory boards of airports and extraterritorial airports.
2405          (1) For purposes of this section:
2406          (a) "Airport owner" means the municipality, county, or airport authority that owns one
2407     or more airports.
2408          (b) "Extraterritorial airport" means an airport, including the airport facilities, real
2409     estate, or other assets related to the operation of an airport, outside the municipality or county
2410     and within the boundary of a different municipality or county.
2411          (2) (a) If an airport owner that owns an international airport also owns one or more
2412     extraterritorial airports, the airport owner shall create and maintain an advisory board as

2413     described in this section.
2414          (b) The advisory board shall advise and consult the airport owner according to the
2415     process set forth in ordinance, rule, or regulation of the airport owner.
2416          (3) (a) An advisory board described in Subsection (2) shall consist of 11 members,
2417     appointed as follows:
2418          (i) one individual from each municipality or county in which an extraterritorial airport
2419     is located, appointed:
2420          (A) according to an ordinance or policy in place in each municipality or county for
2421     appointing individuals to a board, if any; or
2422          (B) if no ordinance or policy described in Subsection (3)(a)(i)(A) exists, by the chief
2423     executive officer of the municipality or county, with advice and consent from the legislative
2424     body of the municipality or county in which the extraterritorial airport is located; and
2425          (ii) as many individuals as necessary, appointed by the chief executive officer of the
2426     airport owner, with advice and consent from the legislative body of the airport owner, when
2427     added to the individuals appointed under Subsection (3)(a)(i), to equal 11 total members on the
2428     advisory board.
2429          (b) The airport owner shall ensure that members of the advisory board have the
2430     following qualifications:
2431          (i) at least one member with experience in commercial or industrial construction
2432     projects with a budget of at least $10,000,000; and
2433          (ii) at least one member with experience in management and oversight of an entity with
2434     an operating budget of at least $10,000,000.
2435          (4) (a) (i) Except as provided in [Subsections (4)(b) and (6)(b)] Subsection (4)(b), the
2436     term of office for members of the advisory board shall be four years or until a successor is
2437     appointed, qualified, seated, and has taken the oath of office.
2438          (ii) A member of the advisory board may serve two terms.
2439          (b) When a vacancy occurs on the board for any reason, the replacement shall be
2440     appointed according to the procedures set forth in Subsection (3) for the member who vacated
2441     the seat, and the replacement shall serve for the remainder of the unexpired term.
2442          (5) The advisory board shall select a chair of the advisory board.
2443          [(6) (a) For an airport owner that owns and operates an extraterritorial airport as of

2444     March 9, 2017, that has an advisory board in place, the members of the advisory board may
2445     complete the member's respective current term on the advisory board.]
2446          [(b) After March 9, 2017, and upon expiration of the current term of each member of
2447     the advisory board serving as of March 9, 2017, the airport owner shall ensure that the
2448     membership of the advisory board transitions to reflect the requirements of this section.]
2449          [(7)] (6) (a) The chief executive officer of each municipality or county in which an
2450     extraterritorial airport is located, with the advice and consent of the respective legislative body
2451     of the municipality or county, may create an extraterritorial airport advisory board to represent
2452     the interests of the extraterritorial airport.
2453          (b) The extraterritorial airport advisory boards described in Subsection [(7)(a)] (6)(a)
2454     shall meet at least quarterly, and:
2455          (i) shall provide advisory support to the member of the advisory board representing the
2456     municipality or county; and
2457          (ii) may advise in the request for proposals process of a fixed base operator for the
2458     respective extraterritorial airport.
2459          [(8)] (7) The airport owner, in consultation with the airport advisory board, shall,
2460     consistent with the requirements of federal law, study, produce an analysis, and advise
2461     regarding the highest and best use and operational strategy for each airport, including all lands,
2462     facilities, and assets owned by the airport owner.
2463          [(9)] (8) An airport owner, in consultation with the county auditor and the county
2464     assessor of a county in which an extraterritorial airport is located, shall explore in good faith
2465     whether a municipality or county where an extraterritorial airport is located receives
2466     airport-related tax disbursements to which the municipality or county is entitled.
2467          [(10)] (9) An airport owner shall report annually to the Transportation Interim
2468     Committee regarding the requirements in this section.
2469          Section 27. Section 72-10-205.5 is amended to read:
2470          72-10-205.5. Abandoned aircraft on airport property -- Seizure and disposal.
2471          (1) (a) As used in this section, "abandoned aircraft" means an aircraft that:
2472          (i) remains in an idle state on airport property for 45 consecutive calendar days;
2473          (ii) is in a wrecked, inoperative, derelict, or partially dismantled condition; and
2474          (iii) is not in the process of actively being repaired.

2475          (b) "Abandoned aircraft" does not include an aircraft:
2476          (i) (A) that has current FAA registration; and
2477          [(ii)] (B) that has current state registration; or
2478          [(iii)] (ii) for which evidence is shown indicating repairs are in process, including:
2479          (A) receipts for parts and labor; or
2480          (B) a statement from a mechanic making the repairs.
2481          (2) An airport operator may take possession and dispose of an abandoned aircraft in
2482     accordance with Subsections (3) through (5).
2483          (3) Upon determining that an aircraft located on airport property is abandoned, the
2484     airport operator shall:
2485          (a) send, by registered mail, a notice containing the information described in
2486     Subsection (4) to the last known address of the last registered owner of the aircraft; and
2487          (b) publish a notice containing the information described in Subsection (4) in a
2488     newspaper of general circulation in the county where the airport is located if:
2489          (i) the owner or the address of the owner of the aircraft is unknown; or
2490          (ii) the mailed notice is returned to the airport operator without a forwarding address.
2491          (4) The notice described in Subsection (3) shall include:
2492          (a) the name, if known, and the last known address, if any, of the last registered owner
2493     of the aircraft;
2494          (b) a description of the aircraft, including the identification number, the location of the
2495     aircraft, and the date the aircraft is determined abandoned;
2496          (c) a statement describing the specific grounds for the determination that the aircraft is
2497     abandoned;
2498          (d) the amount of any accrued or unpaid airport charges; and
2499          (e) a statement indicating that the airport operator intends to take possession and
2500     dispose of the aircraft if the owner of the aircraft fails to remove the aircraft from airport
2501     property, after payment in full of any charges described in Subsection (4)(d), within the later
2502     of:
2503          (i) 30 days after the day on which the notice is sent in accordance with Subsection
2504     (3)(a); or
2505          (ii) 30 days after the day on which the notice is published in accordance with

2506     Subsection (3)(b), if applicable.
2507          (5) If the owner of the abandoned aircraft fails to remove the aircraft from airport
2508     property, after payment in full of any charges described in Subsection (4)(d), within the time
2509     specified in Subsection (4)(e):
2510          (a) the abandoned aircraft becomes the property of the airport operator; and
2511          (b) the airport operator may dispose of the abandoned aircraft:
2512          (i) in the manner provided in Title 63A, Chapter 2, Part 4, Surplus Property Service; or
2513          (ii) in accordance with any other lawful method or procedure established by rule or
2514     ordinance adopted by the airport operator.
2515          (6) If an airport operator complies with the provisions of this section, the airport
2516     operator is immune from liability for the seizure and disposal of an abandoned aircraft in
2517     accordance with this section.
2518          Section 28. Section 72-17-101 is amended to read:
2519          72-17-101. Office of Rail Safety -- Creation -- Applicability.
2520          (1) In accordance with 49 C.F.R. Part 212, State Safety Participation Regulations, there
2521     is created within the department an Office of Rail Safety.
2522          (2) As described in 49 C.F.R. Secs. 212.105 and 212.107, to organize the Office of
2523     Rail Safety, the executive director shall:
2524          (a) enter into an agreement with the Federal Railroad Administration to participate in
2525     inspection and investigation activities; and
2526          (b) obtain certification from the Federal Railroad Administration to undertake
2527     inspection and investigative responsibilities and duties.
2528          (3) In establishing the Office of Rail Safety in accordance with the duties described in
2529     49 C.F.R. Part 212, the department may hire personnel and establish the duties of the office in
2530     phases.
2531          (4) This [chapter] part applies to:
2532          (a) a class I railroad; and
2533          (b) commuter rail.
2534          Section 29. Section 72-17-102 is amended to read:
2535          72-17-102. Definitions.
2536          As used in this [chapter] part:

2537          (1) "Class I railroad" means the same as that term is defined in 49 U.S.C. Sec. 20102.
2538          (2) "Commuter rail" means the same as that term is defined in Section 63N-3-602.
2539          (3) "Federal Railroad Administration" means the Federal Railroad Administration
2540     created in 49 U.S.C. Sec. 103.
2541          (4) "Office" means the Office of Rail Safety created in accordance with Section
2542     72-17-101.
2543          (5) "Railroad" means the same as that term is defined in 49 C.F.R. Sec. 200.3.
2544          Section 30. Section 77-11d-105 is amended to read:
2545          77-11d-105. Disposition of unclaimed property.
2546          (1) (a) If the owner of any lost or mislaid property cannot be determined or notified, or
2547     if the owner of the property is determined and notified, and fails to appear and claim the
2548     property after three months of the property's receipt by the local law enforcement agency, the
2549     agency shall:
2550          (i) publish notice of the intent to dispose of the unclaimed property on Utah's Public
2551     Legal Notice Website established in Subsection 45-1-101(2)(b);
2552          (ii) post a similar notice on the public website of the political subdivision within which
2553     the law enforcement agency is located; and
2554          (iii) post a similar notice in a public place designated for notice within the law
2555     enforcement agency.
2556          (b) The notice shall:
2557          (i) give a general description of the item; and
2558          (ii) the date of intended disposition.
2559          (c) The agency may not dispose of the lost or mislaid property until at least eight days
2560     after the date of publication and posting.
2561          (2) (a) If no claim is made for the lost or mislaid property within nine days of
2562     publication and posting, the agency shall notify the person who turned the property over to the
2563     local law enforcement agency, if it was turned over by a person under Section 77-11d-103.
2564          (b) Except as provided in Subsection (4), if that person has complied with the
2565     provisions of this chapter, the person may take the lost or mislaid property if the person:
2566          (i) pays the costs incurred for advertising and storage; and
2567          (ii) signs a receipt for the item.

2568          (3) If the person who found the lost or mislaid property fails to take the property under
2569     the provisions of this chapter, the agency shall:
2570          (a) apply the property to a public interest use as provided in Subsection (4);
2571          (b) sell the property at public auction and apply the proceeds of the sale to a public
2572     interest use; or
2573          (c) destroy the property if it is unfit for a public interest use or sale.
2574          (4) (a) Before applying the lost or mislaid property to a public interest use, the agency
2575     having possession of the property shall obtain from the agency's legislative body:
2576          [(a)] (i) permission to apply the property to a public interest use; and
2577          [(b)] (ii) the designation and approval of the public interest use of the property.
2578          (b) If the agency is a private law enforcement agency as defined in Subsection
2579     53-19-102(4), the agency may apply the lost or mislaid property to a public interest use as
2580     provided in Subsection (4)(a) after obtaining the permission, designation, and approval of the
2581     legislative body of the municipality in which the agency is located.
2582          (5) Any person employed by a law enforcement agency who finds property may not
2583     claim or receive property under this section.
2584          Section 31. Effective date.
2585          (1) Except as provided in Subsection (2), this bill takes effect on May 1, 2024.
2586          (2) (a) The actions affecting Section 59-12-103 (Effective July 1, 2024) take effect on
2587     July 1, 2024.
2588          (b) The actions affecting Section 59-12-103 (Contingently Effective 01/01/25)
2589     contingently take effect on January 1, 2025.