Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 187 Fourth Substitute (2023GS)

Sponsor

Sen. Sandall, S.

Final action

Governor Signed 3/23/2023

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• provides for the dissolution of the Utah State Fair Corporation;
• creates the State Fair Park Authority as a successor entity to the Utah State Fair Corporation, with similar but modified duties;
• authorizes the Authority to impose a fair park rental facility tax and a resort communities tax;
• makes property on state fair park land subject to the privilege tax and provides for revenue from the tax to be paid to the Authority;
• modifies provisions relating to the operation, maintenance, construction, and modification of buildings and facilities on state fair park land;
• authorizes the Authority to issue bonds and enacts provisions relating to the bonds; and
• makes technical changes.

Every vote on this bill

Bill text

STATE FAIR PARK AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Scott D. Sandall
House Sponsor: 
 Mike Schultz
LONG TITLE
General Description:
This bill modifies provisions relating to the state fair park.
Highlighted Provisions:
This bill:
▸ provides for the dissolution of the Utah State Fair Corporation;
▸ creates the State Fair Park Authority as a successor entity to the Utah State Fair
Corporation, with similar but modified duties;
▸ authorizes the Authority to impose a fair park rental facility tax and a resort
communities tax;
▸ makes property on state fair park land subject to the privilege tax and provides for
revenue from the tax to be paid to the Authority;
▸ modifies provisions relating to the operation, maintenance, construction, and
modification of buildings and facilities on state fair park land;
▸ authorizes the Authority to issue bonds and enacts provisions relating to the bonds;
and
▸ makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
11-36a-202
, as last amended by Laws of Utah 2022, Chapter 406
59-4-101
, as last amended by Laws of Utah 2020, Chapter 105
59-12-401
, as last amended by Laws of Utah 2021, Chapter 414
63E-1-102
, as last amended by Laws of Utah 2022, Chapters 44 and 63
63J-7-102
, as last amended by Laws of Utah 2022, Chapters 224, 451, and 456
67-3-12
, as last amended by Laws of Utah 2022, Chapters 169, 205, and 274
ENACTS:
11-68-401
, Utah Code Annotated 1953
11-68-501
, Utah Code Annotated 1953
11-68-502
, Utah Code Annotated 1953
11-68-503
, Utah Code Annotated 1953
11-68-504
, Utah Code Annotated 1953
11-68-505
, Utah Code Annotated 1953
11-68-506
, Utah Code Annotated 1953
RENUMBERS AND AMENDS:
11-68-101
, (Renumbered from 63H-6-102, as last amended by Laws of Utah 2020,
Chapter 152)
11-68-201
, (Renumbered from 63H-6-103, as last amended by Laws of Utah 2022,
Chapter 421)
11-68-202
, (Renumbered from 63H-6-108, as last amended by Laws of Utah 2022,
Chapter 421)
11-68-301
, (Renumbered from 63H-6-104, as last amended by Laws of Utah 2020,
Chapters 352 and 373)
11-68-302
, (Renumbered from 63H-6-105, as renumbered and amended by Laws of
Utah 2011, Chapter 370)
11-68-402
, (Renumbered from 63H-6-109, as enacted by Laws of Utah 2016, Chapter
301)
11-68-403
, (Renumbered from 63H-6-107, as last amended by Laws of Utah 2016,
Chapter 301)
11-68-601
, (Renumbered from 63H-6-106, as renumbered and amended by Laws of
Utah 2011, Chapter 370)
REPEALS:
63H-6-101
, as last amended by Laws of Utah 2016, Chapter 301
63H-6-201
, as enacted by Laws of Utah 2016, Chapter 301
63H-6-202
, as enacted by Laws of Utah 2016, Chapter 301
63H-6-203
, as enacted by Laws of Utah 2016, Chapter 301
63H-6-204
, as enacted by Laws of Utah 2016, Chapter 301
63H-6-205
, as enacted by Laws of Utah 2016, Chapter 301
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
11-36a-202
 is amended to read:
11-36a-202.
Prohibitions on impact fees.
(1) A local political subdivision or private entity may not:
(a) impose an impact fee to:
(i) cure deficiencies in a public facility serving existing development;
(ii) raise the established level of service of a public facility serving existing
development; or
(iii) recoup more than the local political subdivision's or private entity's costs actually
incurred for excess capacity in an existing system improvement;
(b) delay the construction of a school or charter school because of a dispute with the
school or charter school over impact fees; or
(c) impose or charge any other fees as a condition of development approval unless
those fees are a reasonable charge for the service provided.
(2) (a) Notwithstanding any other provision of this chapter, a political subdivision or
private entity may not impose an impact fee:
(i) on residential components of development to pay for a public safety facility that is a
fire suppression vehicle;
(ii) on a school district or charter school for a park, recreation facility, open space, or
trail;
(iii) on a school district or charter school unless:
(A) the development resulting from the school district's or charter school's
development activity directly results in a need for additional system improvements for which
the impact fee is imposed; and
(B) the impact fee is calculated to cover only the school district's or charter school's
proportionate share of the cost of those additional system improvements;
(iv) to the extent that the impact fee includes a component for a law enforcement
facility, on development activity for:
(A) the Utah National Guard;
(B) the Utah Highway Patrol; or
(C) a state institution of higher education that has its own police force;
(v) on development activity on [
the state
] fair park 
land
, as defined in Section
[
63H-6-102
] 
11-68-101
; or
(vi) on development activity that consists of the construction of an internal accessory
dwelling unit, as defined in Section 
10-9a-530
, within an existing primary dwelling.
(b) (i) Notwithstanding any other provision of this chapter, a political subdivision or
private entity may not impose an impact fee on development activity that consists of the
construction of a school, whether by a school district or a charter school, if:
(A) the school is intended to replace another school, whether on the same or a different
parcel;
(B) the new school creates no greater demand or need for public facilities than the
school or school facilities, including any portable or modular classrooms that are on the site of
the replaced school at the time that the new school is proposed; and
(C) the new school and the school being replaced are both within the boundary of the
local political subdivision or the jurisdiction of the private entity.
(ii) If the imposition of an impact fee on a new school is not prohibited under
Subsection (2)(b)(i) because the new school creates a greater demand or need for public
facilities than the school being replaced, the impact fee shall be based only on the demand or
need that the new school creates for public facilities that exceeds the demand or need that the
school being replaced creates for those public facilities.
(c) Notwithstanding any other provision of this chapter, a political subdivision or
private entity may impose an impact fee for a road facility on the state only if and to the extent
that:
(i) the state's development causes an impact on the road facility; and
(ii) the portion of the road facility related to an impact fee is not funded by the state or
by the federal government.
(3) Notwithstanding any other provision of this chapter, a local political subdivision
may impose and collect impact fees on behalf of a school district if authorized by Section
11-36a-206
.
Section 2. Section 
11-68-101
, which is renumbered from Section 63H-6-102 is
renumbered and amended to read:
CHAPTER 68. STATE FAIR PARK AUTHORITY ACT
Part 1. General Provisions
[
63H-6-102
].
 11-68-101.
Definitions.
As used in this chapter:
(1) "Authority" means the State Fair Park Authority, created in Section 
11-68-201
.
[
(1)
] 
(2)
 "Board" means the 
authority
 board [
of directors of the corporation
]
, created in
Section 
11-68-301
.
[
(2)
] 
(3)
 "Business related experience" means at least three years of professional
experience in business administration, marketing, advertising, economic development, or a
related field.
[
(3)
] 
(4)
 "Capital development 
projects
" means the same as [
capital development
project, as
] 
that term is
 defined in Section 
63A-5b-401
.
[
(4) "Capital improvements" means the same as that term is defined in Section
63A-5b-401
.
]
[
(5) "Corporation" means the Utah State Fair Corporation created by this chapter.
]
[
(6) "Corporation bond" means a bond issued by the corporation in accordance with
Part 2, Bonding Authority.
]
(5) "Development" means:
(a) the demolition, construction, reconstruction, modification, expansion, or
improvement of a building, utility, infrastructure, landscape, parking lot, park, trail,
recreational amenity, or other facility; and
(b) the planning of, arranging for, or participation in any of the activities listed in
Subsection (5)(a).
[
(7)
] 
(6)
 "Division" means the Division of Facilities Construction and Management
created in Section 
63A-5b-301
.
[
(8)
] 
(7)
 "Executive director" means the executive director hired by the board [
in
accordance with Section 
63H-6-105
] 
under Section 
11-68-302
.
(8) "Fair corporation" means the Utah State Fair Corporation, created by Laws of Utah
1995, Chapter 260.
(9) (a) [
"State fair park"
] 
"Fair park land"
 means the property owned by the state
located at:
(i) 155 North 1000 West, Salt Lake City, Utah, consisting of approximately 50 acres;
(ii) 1139 West North Temple, Salt Lake City, Utah, consisting of approximately 10.5
acres; and
(iii) 1220 West North Temple, Salt Lake City, Utah, consisting of approximately two
acres.
[
(b) "State fair park" includes each building and each improvement on the property
described in Subsection (9)(a) that is owned by the state.
]
(b) "Fair park land" includes any land acquired by the authority under Subsection
11-68-201
(6)(a)(i).
Section 3. Section 
11-68-201
, which is renumbered from Section 63H-6-103 is
renumbered and amended to read:
Part 2. Utah State Fair Park Authority
[
63H-6-103
].
 11-68-201.
State Fair Park Authority -- Legal status --
Powers.
(1) There is created [
an independent public nonprofit corporation known as the "Utah
State Fair Corporation."
] 
the State Fair Park Authority.
[
(2) The board shall file articles of incorporation for the corporation with the Division
of Corporations and Commercial Code.
]
[
(3) The corporation, subject to this chapter, has all powers and authority permitted
nonprofit corporations by law.
]
(2) The authority is:
(a) an independent, nonprofit, separate body corporate and politic, with perpetual
succession;
(b) a political subdivision of the state; and
(c) a public corporation, as defined in Section 
63E-1-102
.
(3) (a) The fair corporation is dissolved and ceases to exist, subject to any winding
down and other actions necessary for a transition to the authority.
(b) The authority:
(i) replaces and is the successor to the fair corporation;
(ii) succeeds to all rights, obligations, privileges, immunities, and assets of the fair
corporation; and
(iii) shall fulfill and perform all contractual and other obligations of the fair
corporation.
(c) The board shall take all actions necessary and appropriate to wind down the affairs
of the fair corporation as quickly as practicable and to make a transition from the fair
corporation to the authority.
(4) The [
corporation
] 
authority
 shall:
(a) manage, supervise, and control:
(i) all activities relating to the annual exhibition described in Subsection (4)(j); and
(ii) except as otherwise provided by statute, all state expositions, including setting the
time, place, and purpose of any state exposition;
(b) for public entertainment, displays, and exhibits or similar events 
held at the state
fair park
:
(i) provide, sponsor, or arrange the events;
(ii) publicize and promote the events; and
(iii) secure funds to cover the cost of the exhibits from:
(A) private contributions;
(B) public appropriations;
(C) admission charges; and
(D) other lawful means;
(c) acquire and designate exposition sites;
(d) use generally accepted accounting principles in accounting for the [
corporation's
]
authority's
 assets, liabilities, and operations;
(e) seek corporate sponsorships for the state fair park or for individual buildings or
facilities [
within the
] 
on
 fair park 
land
;
(f) work with county and municipal governments, the Salt Lake Convention and
Visitor's Bureau, the Utah [
Travel Council
] 
Office of Tourism
, and other entities to develop
and promote expositions and the use of [
the state
] fair park 
land
;
(g) develop and maintain a marketing program to promote expositions and the use of
[
the state
] fair park 
land
;
(h) in accordance with provisions of this [
part
] 
chapter
, operate and maintain [
the state
]
state-owned buildings and facilities on
 fair park 
land
, including the physical appearance and
structural integrity of [
the state fair park and the
] 
those
 buildings [
located at the state fair park
]
and facilities
;
(i) prepare an economic development plan for the [
state
] fair park 
land
;
(j) hold an annual exhibition 
on fair park land
 that:
(i) is called the state fair or a similar name;
(ii) promotes and highlights agriculture throughout the state;
(iii) includes expositions of livestock, poultry, agricultural, domestic science,
horticultural, floricultural, mineral and industrial products, manufactured articles, and domestic
animals that, in the [
corporation's
] 
board's
 opinion
,
 will best stimulate agricultural, industrial,
artistic, and educational pursuits and the sharing of talents among the people of [
Utah
] 
the
state
;
(iv) includes the award of premiums for the best specimens of the exhibited articles
and animals;
(v) permits competition by livestock exhibited by citizens of other states and territories
of the United States; and
(vi) is arranged according to plans approved by the board;
(k) fix the conditions of entry to the annual exhibition described in Subsection (4)(j);
and
(l) publish a list of premiums that will be awarded at the annual exhibition described in
Subsection (4)(j) for the best specimens of exhibited articles and animals.
(5) In addition to the annual exhibition described in Subsection (4)(j), the [
corporation
]
authority
 may hold other exhibitions of livestock, poultry, agricultural, domestic science,
horticultural, floricultural, mineral and industrial products, manufactured articles, and domestic
animals that, in the corporation's opinion, will best stimulate agricultural, industrial, artistic,
and educational pursuits and the sharing of talents among the people of [
Utah
] 
the state
.
(6) The [
corporation
] 
authority
 may:
(a) employ advisers, consultants, and agents, including financial experts and
independent legal counsel, and fix their compensation;
(b) (i) participate in the state's Risk Management Fund created under Section
63A-4-201
 or any captive insurance company created by the risk manager; or
(ii) procure insurance against any loss in connection with the [
corporation's
] 
authority's
property and other assets[
, including mortgage loans
];
(c) receive and accept aid or contributions of money, property, labor, or other things of
value from any source, including any grants or appropriations from any department, agency, or
instrumentality of the United States or [
Utah
] 
the state
;
(d) hold, use, loan, grant, and apply that aid and those contributions to carry out the
purposes of the [
corporation
] 
authority
, subject to the conditions, if any, upon which the aid
and contributions [
were
] 
are
 made;
(e) enter into management agreements with any person or entity for the performance of
the [
corporation's
] 
authority's
 functions or powers;
(f) establish [
whatever
] accounts and procedures [
as
] 
that are
 necessary to budget,
receive, [
and
] disburse, account for, and audit all funds received, appropriated, or generated;
(g) subject to Subsection (8), lease any of the 
state-owned buildings or
 facilities [
at the
state
] 
located on
 fair park 
land
;
(h) sponsor events as approved by the board; [
and
]
(i) acquire any interest in real property that the board considers necessary or advisable
to further a purpose of the authority or facilitate the authority's fulfillment of a duty under this
chapter; and
[
(i)
] 
(j)
 enter into one or more agreements to develop the [
state
] fair park 
land
.
[
(7) (a) Except as provided in Subsection (7)(c), as an independent agency of Utah, the
corporation is exempt from:
]
[
(i) Title 51, Chapter 5, Funds Consolidation Act;
]
[
(ii) Title 51, Chapter 7, State Money Management Act;
]
[
(iii) Title 63A, Utah Government Operations Code;
]
[
(iv) Title 63J, Chapter 1, Budgetary Procedures Act; and
]
[
(v) Title 63A, Chapter 17, Utah State Personnel Management Act.
]
[
(b) The board shall adopt policies parallel to and consistent with:
]
(7) The authority shall comply with:
[
(i)
] 
(a)
 Title 51, Chapter 5, Funds Consolidation Act;
[
(ii)
] 
(b)
 Title 51, Chapter 7, State Money Management Act;
[
(iii) Title 63A, Utah Government Operations Code; and
]
[
(iv) Title 63J, Chapter 1, Budgetary Procedures Act.
]
[
(c) The corporation shall comply with:
]
[
(i)
] 
(c)
 Title 52, Chapter 4, Open and Public Meetings Act;
[
(ii)
] 
(d)
 Title 63G, Chapter 2, Government Records Access and Management Act;
[
(iii)
] 
(e)
 the provisions of Section 
67-3-12
;
[
(iv)
] 
(f)
 Title 63G, Chapter 6a, Utah Procurement Code, except for a procurement for:
[
(A)
] 
(i)
 entertainment provided at the state fair park;
[
(B)
] 
(ii)
 judges for competitive exhibits; or
[
(C)
] 
(iii)
 sponsorship of an event [
at the state
] 
on
 fair park 
land
; and
[
(v)
] 
(g)
 the legislative approval requirements for [
new facilities
] 
capital development
projects
 established in Section 
63A-5b-404
.
(8) (a) Before the [
corporation
] 
authority
 executes a lease described in Subsection
(6)(g) with a term of 10 or more years, the [
corporation
] 
authority
 shall:
(i) submit the proposed lease to the division for the division's approval or rejection; and
(ii) if the division approves the proposed lease, submit the proposed lease to the
Executive Appropriations Committee for the Executive Appropriation Committee's review and
recommendation in accordance with Subsection (8)(b).
(b) The Executive Appropriations Committee shall review a proposed lease submitted
in accordance with Subsection (8)(a) and recommend to the [
corporation
] 
authority
 that the
[
corporation
] 
authority
:
(i) execute the proposed [
sublease
] 
lease, either as proposed or with changes
recommended by the Executive Appropriations Committee
; or
(ii) reject the proposed [
sublease
] 
lease
.
(9) (a) Subject to Subsection (9)(b), a department, division, or other instrumentality of
the state and a political subdivision of the state shall cooperate with the authority to the fullest
extent possible to provide whatever support, information, or other assistance the authority
requests that is reasonably necessary to help the authority fulfill the authority's duties and
responsibilities under this chapter.
(b) The division shall provide assistance and resources to the authority as the division
director determines is appropriate.
Section 4. Section 
11-68-202
, which is renumbered from Section 63H-6-108 is
renumbered and amended to read:
[
63H-6-108
].
 11-68-202.
Operation of the state-owned buildings and
facilities on fair park land -- New construction and modification of existing facilities --
Liability insurance -- Obligations of the authority.
(1) The [
corporation
] 
authority
 shall:
(a) operate and maintain [
the state
] 
state-owned buildings and facilities on
 fair park
land
 in accordance with the facility maintenance standards approved by the division;
(b) pay for all costs associated with operating and maintaining [
the state fair park
]
state-owned buildings and facilities on fair park land
;
[
(c) obtain approval from the division before the corporation commences capital
developments or capital improvements on the state fair park that involve:
]
[
(i) a construction project that costs more than $250,000; or
]
[
(ii) the construction of a new building that costs more than $1,000,000;
]
[
(d) obtain a building permit from the division before commencing an activity that
requires a building permit;
]
[
(e) ensure that:
]
[
(i) any design plan related to the state fair park satisfies any applicable design
standards established by the division; and
]
[
(ii) construction performed on the state fair park satisfies any applicable construction
standards established by the division;
] 
[
(f) for any new construction project on the state fair park that costs $250,000 or more:
]
[
(i) notify the division before commencing the new construction project; and
]
[
(ii) coordinate with the division regarding review of design plans and construction
management;
]
[
(g)
] 
(c)
 obtain approval from the division before [
the corporation makes
] 
making
 any
alteration or addition to the water system, heating system, plumbing system, air conditioning
system, or electrical system 
of a state-owned building or facility on fair park land
;
[
(h) obtain approval from the division before the corporation demolishes a building or
facility on the state fair park;
]
[
(i)
] 
(d)
 keep the [
state
] fair park 
land and all state-owned buildings and facilities on
fair park land
 fully insured to protect against loss or damage by fire, vandalism, or malicious
mischief;
[
(j)
] 
(e)
 in accordance with Subsection (3), at the [
corporation's
] 
authority's
 expense,
and for the mutual benefit of the division, maintain general public liability insurance in an
amount equal to at least $1,000,000 through one or more companies that are:
(i) licensed to do business in the state;
(ii) selected by the [
corporation
] 
authority
; and
(iii) approved by the division and the Division of Risk Management;
[
(k)
] 
(f)
 ensure that the division is an additional insured with primary coverage on each
insurance policy that the [
corporation
] 
authority
 obtains in accordance with this section;
[
(l)
] 
(g)
 give the division notice at least 30 days before the day on which the
[
corporation
] 
authority
 cancels any insurance policy that the [
corporation
] 
authority
 obtains in
accordance with this section; and
[
(m)
] 
(h)
 if any lien 
that is not invalid under Section 
38-1a-103
 is recorded or filed
against the state fair park as a result of an act or omission of the [
corporation
] 
authority
, cause
the lien to be satisfied or [
cancelled
] 
released
 within 10 days after the day on which the
[
corporation
] 
authority
 receives notice of the lien.
[
(2) At least 90 calendar days before demolition work begins, the division shall notify
the State Historic Preservation Office of any division plan to demolish a facility on the state
fair park.
]
(2) (a) As used in this Subsection (2):
(i) "Existing facility modification" means an alteration, repair, or improvement to an
existing state-owned building or facility on fair park land.
(ii) "Major project" means new construction or an existing facility modification that
costs, regardless of the funding source, over $100,000.
(iii) "Minor project" means new construction or an existing facility modification that
costs, regardless of the funding source, $100,000 or less.
(iv) "New construction" means the design and construction of a new state-owned or
privately owned building or facility on fair park land.
(b) (i) The director of the division shall exercise direct supervision over a major
project.
(ii) Notwithstanding Subsection (2)(b)(i), the director of the division may delegate
control over a major project to the authority on a project-by-project basis.
(iii) With respect to a delegation of control under Subsection (2)(b)(ii), the director of
the division may:
(A) impose terms and conditions on the delegation that the director considers necessary
or advisable to protect the interests of the state; and
(B) revoke the delegation and assume control of the design, construction, or other
aspect of a delegated project if the director considers the revocation and assumption of control
to be necessary to protect the interests of the state.
(iv) If a major project over which the division exercises direct supervision includes the
demolition of a building or other facility on fair park land, the division shall, at least 90 days
before demolition work begins, notify the State Historic Preservation Office of the division's
demolition plan.
(c) Subject to Subsection (2)(d), the authority may exercise direct supervision over a
minor project.
(d) With respect to a minor project over which the authority exercises direct
supervision, the authority shall:
(i) obtain the division's approval before commencing the new construction or existing
facility modification;
(ii) obtain a building permit from the division before commencing the new
construction or existing facility modification, if a building permit is required;
(iii) comply with the division's forms and contracts and the division's design,
construction, alteration, repair, improvement, and code inspection standards;
(iv) notify the division before commencing the new construction or existing facility
modification;
(v) coordinate with the division regarding the review of design plans and management
of the new construction or existing facility modification project; and
(vi) at least 90 days before the beginning of any demolition of a building or facility on
the fair park land, notify the division and the State Historic Preservation Office of the proposed
demolition.
(3) The general public liability insurance described in Subsection [
(1)(j)
] 
(1)(e)
 shall:
(a) insure against any claim for personal injury, death, or property damage that occurs
[
at the state
] 
on
 fair park 
land
; and
(b) be a blanket policy that covers all activities of the [
corporation
] 
authority
.
[
(4) The division shall administer any capital improvements on the state fair park that
cost more than $250,000.
]
[
(5)
] 
(4)
 Upon 24 hours notice to the [
corporation
] 
board
, the division may enter the
[
state
] fair park 
land
 to inspect [
the state
] 
any facility on
 fair park 
land
 and make any repairs
that the division determines necessary.
[
(6) If the corporation no longer operates as an independent public nonprofit
corporation as described in this chapter, the state shall assume the responsibilities of the
corporation under any contract that is:
]
[
(a) in effect as of the day on which the status of the corporation changes; and
]
[
(b) for the lease, construction, or development of a building or facility on the state fair
park.
]
[
(7)
] 
(5)
 (a) A debt or obligation contracted by the [
corporation
] 
authority
 is a debt or
obligation of the [
corporation
] 
authority and not of the state
.
(b) The state is not liable and assumes no responsibility for any debt or obligation
[
described in Subsection (7)(a), unless the Legislature expressly:
] 
of the authority.
[
(i) authorizes the corporation to contract for the debt or obligation; and
]
[
(ii) accepts liability or assumes responsibility for the debt or obligation.
]
[
(8) The provisions of this section apply notwithstanding any contrary provision in
Title 63A, Chapter 5b, Administration of State Facilities.
]
Section 5. Section 
11-68-301
, which is renumbered from Section 63H-6-104 is
renumbered and amended to read:
Part 3. Authority Governance
[
63H-6-104
].
 11-68-301.
Board -- Membership -- Term -- Quorum --
Vacancies -- Duties.
(1) The [
corporation
] 
authority
 is governed by a board [
of directors
].
(2) The board is composed of [
members as follows
]:
(a) the director of the Division of Facilities Construction and Management or the
director's designee;
(b) the commissioner of agriculture and food or the commissioner's designee;
(c) two members, appointed by the president of the Senate:
(i) who have business related experience; and
(ii) of whom only one may be a legislator, in accordance with Subsection (3)(e);
(d) two members, appointed by the speaker of the House:
(i) who have business related experience; and
(ii) of whom only one may be a legislator, in accordance with Subsection (3)(e);
(e) five members, of whom only one may be a legislator, in accordance with
Subsection (3)(e), appointed by the governor with the advice and consent of the Senate in
accordance with Title 63G, Chapter 24, Part 2, Vacancies as follows:
(i) two members who represent agricultural interests;
(ii) two members who have business related experience; and
(iii) one member who is recommended by the Utah Farm Bureau Federation;
(f) one member, appointed by the mayor of Salt Lake City with the advice and consent
of the Senate, who is a resident of the neighborhood located adjacent to the [
state
] fair park
land
;
(g) a representative of Salt Lake County, if Salt Lake County is party to an executed
lease agreement with the [
corporation
] 
authority
; and
(h) a representative of the Days of '47 Rodeo.
(3) (a) (i) Except as provided in Subsection (3)(a)(ii), a board member appointed under
Subsection (2)(c), (d), (e), or (f) shall serve a term that expires on the December 1 four years
after the year that the board member was appointed.
(ii) In making appointments to the board, the president of the Senate, the speaker of the
House, the governor, and the mayor of Salt Lake City shall ensure that the terms of
approximately 1/4 of the appointed board members expire each year.
(b) Except as provided in Subsection (3)(c), appointed board members serve until their
successors are appointed and qualified.
(c) (i) If an appointed board member is absent from three consecutive board meetings
without excuse, that member's appointment is terminated, the position is vacant, and the
individual who appointed the board member shall appoint a replacement.
(ii) The president of the Senate, the speaker of the House, the governor, or the mayor of
Salt Lake City, as applicable, may remove an appointed member of the board at will.
(d) The president of the Senate, the speaker of the House, the governor, or the mayor of
Salt Lake City, as appropriate, shall fill any vacancy that occurs on the board for any reason by
appointing an individual in accordance with the procedures described in this section for the
unexpired term of the vacated member.
(e) No more than a combined total of two legislators may be appointed under
Subsections (2)(c), (d), and (e).
(4) The governor shall select the board's chair.
(5) A majority of the members of the board is a quorum for the transaction of business.
(6) The board may elect a vice chair and any other board offices.
(7) The board may create one or more subcommittees to advise the board on any issue
related to the state fair park.
(8) A member described in Subsection (2)(e) shall comply with the conflict of interest
provisions described in Title 63G, Chapter 24, Part 3, Conflicts of Interest. 
Section 6. Section 
11-68-302
, which is renumbered from Section 63H-6-105 is
renumbered and amended to read:
[
63H-6-105
].
 11-68-302.
Executive director.
(1) (a) The board shall:
(i) hire an executive director for the [
corporation
] 
authority
 as provided in this
[
subsection
] 
Subsection (1)(a)
;
(ii) conduct a national search to find applicants for the position of executive director;
and
(iii) establish the salary, benefits, and other compensation of the executive director.
(b) The board may appoint an interim director while searching for a permanent
executive director.
(c) The executive director serves at the pleasure of the board and may be terminated by
the board at will.
(d) The executive director is an employee of the [
corporation
] 
authority
.
(e) The executive director may not be a member of the board.
(2) The executive director shall:
(a) act as the executive officer of the board and the [
corporation
] 
authority
;
(b) administer, manage, and direct the affairs and activities of the [
corporation
]
authority
 in accordance with the policies and under the control and direction of the board;
(c) keep the board, the governor, the Legislature, and its agencies, and other affected
officers, associations, and groups informed about the operations of the [
corporation
] 
authority
;
(d) recommend to the board any necessary or desirable changes in the statutes
governing the [
corporation
] 
authority
;
(e) recommend to the board an annual administrative budget covering the operations of
the [
corporation
] 
authority
 and, upon approval, submit the budget to the governor and the
Legislature for their examination and approval;
(f) after approval, direct and control the subsequent expenditures of the budget;
(g) employ, within the limitations of the budget, staff personnel and consultants to
accomplish the purpose of the [
corporation
] 
authority
, and establish [
their
] 
the
 qualifications,
duties, and compensation 
of the staff personnel and consultants
;
(h) keep in convenient form all records and accounts of the [
corporation
] 
authority
,
including those necessary for the administration of the [
state
] fair 
park land
;
(i) in cooperation with the board, create:
(i) business plans for the [
corporation
] 
authority
;
(ii) a financial plan for the [
corporation
] 
authority
 that projects self-sufficiency for the
[
corporation
] 
authority
 within two years; and
(iii) a master plan for the [
state
] fair park 
land
;
(j) approve all accounts for:
(i) salaries;
(ii) allowable expenses of the [
corporation
] 
authority
 and its employees and
consultants; and
(iii) expenses incidental to the operation of the [
corporation
] 
authority
; and
(k) perform other duties as directed by the board.
Section 7. Section 
11-68-401
 is enacted to read:
Part 4. Authority Revenues
 11-68-401.
Fair park rental facility tax.
(1) As used in this section:
(a) "Fair park rental facility tax" means a tax imposed under this section on a provider.
(b) "Provider" means a person that charges a rental charge for the use of a rental
facility provided by the person.
(c) (i) "Rental charge" means the amount paid to or charged by a provider as rent for a
rental facility.
(ii) "Rental charge":
(A) includes an amount paid to or charged by the provider for a service provided in
conjunction with the rental of the rental facility; and
(B) excludes an amount paid to or charged by the provider that is not part of the rental
rate for the rental facility.
(d) "Rental facility" means a tourist home, hotel, motel, or trailer court facility that is:
(i) located on fair park land; and
(ii) regularly rented for less than 30 consecutive days.
(2) (a) The authority may impose a fair park rental facility tax on a provider.
(b) The maximum amount the authority may impose as a fair park rental facility tax is
15% of the rental charge.
(3) A provider may recover from a customer an amount equal to the fair park rental
facility tax if the provider includes the amount as a separate item on the customer billing of the
rental charge.
(4) If the authority imposes a fair park rental facility tax, no governmental entity,
including the authority, may impose a tax on the rental charge under:
(a) Title 59, Chapter 12, Sales and Use Tax Act; or
(b) Title 59, Chapter 28, State Transient Room Tax Act.
(5) Except as provided in Subsections (6) and (7), the fair park rental facility tax shall
be administered, collected, and enforced in accordance with:
(a) the same procedures used to administer, collect, and enforce a tax under:
(i) Title 59, Chapter 12, Part 1, Tax Collection; or
(ii) Title 59, Chapter 12, Part 2, Local Sales and Use Tax Act; and
(b) Title 59, Chapter 1, General Taxation Policies.
(6) The location of a rental charge transaction shall be determined in accordance with
Sections 
59-12-211
 through 
59-12-215
.
(7) (a) A tax under this section is not subject to Section 
59-12-107.1
 or 
59-12-123
 or
Subsections 
59-12-205
(2) through (5).
(b) The exemptions described in Sections 
59-12-104
, 
59-12-104.1
, and 
59-12-104.6
 do
not apply to a fair park rental facility tax.
(8) The State Tax Commission shall:
(a) except as provided in Subsection (8)(b), distribute the revenue collected from the
fair park rental facility tax to the authority; and
(b) retain and deposit an administrative charge in accordance with Section 
59-1-306
from revenue the commission collects from the fair park rental facility tax.
(9) If the authority imposes or repeals a fair park rental facility tax or changes the rate
of a fair park rental facility tax:
(a) the authority shall provide written notice to the State Tax Commission stating:
(i) that the authority will impose, repeal, or change a fair park rental facility tax;
(ii) the effective date of the imposition, repeal, or change of the tax, as provided in
Subsection (9)(b); and
(iii) the rate of the tax, if the authority imposes or changes the rate of the tax; and
(b) the imposition, repeal, or change takes effect on the first day of the calendar quarter
next following the 90-day period beginning on the date the State Tax Commission receives the
notice described in Subsection (9)(a) from the authority.
(10) The authority may share a portion of the revenue from the fair park rental facility
tax with a municipality in which the rental facility that generates the fair park rental facility tax
is located.
Section 8. Section 
11-68-402
, which is renumbered from Section 63H-6-109 is
renumbered and amended to read:
[
63H-6-109
].
 11-68-402.
Tax -- Exemption -- Tax equivalent payment.
(1) The possession or beneficial use of property [
within the state
] 
on
 fair park 
land
 is
[
exempt from taxation under
] 
subject to
 Title 59, Chapter 4, Privilege Tax.
[
(2) (a) Any agreement between the corporation and a person to develop property
within the state fair park shall provide that the person shall, in accordance with Title 59,
Chapter 3, Tax Equivalent Property Act, make a tax equivalent payment as defined in Section
59-3-102
 to the corporation each year.
]
(2) (a) All revenue from a privilege tax under Subsection (1) shall be paid to the
authority.
(b) The [
corporation
] 
authority
 shall deposit all revenue collected under Subsection
(2)(a) into the Utah State Fair Fund created in Section [
63H-6-107
] 
11-68-403
.
Section 9. Section 
11-68-403
, which is renumbered from Section 63H-6-107 is
renumbered and amended to read:
[
63H-6-107
].
 11-68-403.
Enterprise fund -- Creation -- Revenue -- Uses.
(1) (a) There is created an enterprise fund entitled the Utah State Fair Fund.
(b) The executive director shall administer the fund under the direction of the board.
(2) The fund consists of money generated from the following revenue sources:
(a) lease payments from person or entities leasing [
the state
] 
any part of the
 fair park
land
 or any other facilities owned by the [
corporation
] 
authority
;
(b) revenue received from any expositions or other events wholly or partially sponsored
by the [
corporation
] 
authority
;
(c) aid or contributions of money, property, labor, or other things of value from any
source, including any grants or appropriations from any department, agency, or instrumentality
of the United States or [
Utah
] 
the state
;
(d) appropriations made to the fund by the Legislature;
(e) revenue received under [
an agreement described in Subsection 
63H-6-109
(2)
] 
a
privilege tax
; and
(f) any other income obtained by the [
corporation
] 
authority
.
(3) (a) The fund shall earn interest.
(b) All interest earned on fund money shall be deposited into the fund.
(4) The executive director may use fund money to operate, maintain, and support the
Utah [
state fair, the state
] 
State Fair, the
 fair park 
land
, and other expositions sponsored by the
[
corporation
] 
authority
.
Section 10. Section 
11-68-501
 is enacted to read:
Part 5. Authority Bonds
 11-68-501.
Authority may issue bonds -- Resolution authorizing issuance of
authority bonds -- Characteristics of bonds.
(1) The authority may issue bonds as provided in this part.
(2) The authority may not issue bonds under this part unless the board first:
(a) adopts a parameters resolution that sets forth:
(i) the maximum:
(A) amount of the bonds;
(B) term; and
(C) interest rate; and
(ii) the expected security for the bonds; and
(b) submits the parameters resolution for review and recommendation to the State
Finance Review Commission created in Section 
63C-25-201
.
(3) (a) As provided in the authority resolution authorizing the issuance of bonds under
this part or the trust indenture under which the bonds are issued, bonds issued under this part
may be issued in one or more series and may be sold at public or private sale and in the manner
provided in the resolution or indenture.
(b) Bonds issued under this part shall bear the date, be payable at the time, bear interest
at the rate, be in the denomination and in the form, carry the conversion or registration
privileges, have the rank or priority, be executed in the manner, be subject to the terms of
redemption or tender, with or without premium, be payable in the medium of payment and at
the place, and have other characteristics as provided in the authority resolution authorizing the
bonds' issuance or the trust indenture under which the bonds are issued.
(4) Upon the board's adoption of a resolution providing for the issuance of bonds, the
board may provide for the publication of the resolution:
(a) in a newspaper having general circulation in the authority's boundaries; and
(b) as required in Section 
45-1-101
.
(5) In lieu of publishing the entire resolution, the board may publish notice of bonds
that contains the information described in Subsection 
11-14-316
(2).
(6) For a period of 30 days after the publication, any person in interest may contest:
(a) the legality of the resolution or proceeding;
(b) any bonds that may be authorized by the resolution or proceeding; or
(c) any provisions made for the security and payment of the bonds.
(7) (a) A person may contest the matters set forth in Subsection (6) by filing a verified
written complaint, within 30 days after the publication under Subsection (5), in the district
court of the county in which the person resides.
(b) A person may not contest the matters set forth in Subsection (6), or the regularity,
formality, or legality of the resolution or proceeding, for any reason, after the 30-day period for
contesting provided in Subsection (7)(a).
(8) No later than 60 days after the closing day of any bonds, the authority shall report
the bonds issuance, including the amount of the bonds, terms, interest rate, and security, to:
(a) the Executive Appropriations Committee; and
(b) the State Finance Review Commission created in Section 
63C-25-201
.
Section 11. Section 
11-68-502
 is enacted to read:
 11-68-502.
Sources from which bonds may be made payable -- Authority powers
regarding bonds.
(1) The principal and interest on bonds issued by the authority may be made payable
from:
(a) the income and revenues of the development projects financed with the proceeds of
the bonds;
(b) the income and revenues of certain designated development projects whether or not
they were financed in whole or in part with the proceeds of the bonds;
(c) the income, revenues, proceeds, and funds the authority derives from or holds in
connection with the authority undertaking and carrying out development;
(d) property tax;
(e) fair park accommodations tax;
(f) fair park community tax;
(g) authority revenues generally;
(h) a contribution, loan, grant, or other financial assistance from the federal
government or a public entity in aid of the development; or
(i) funds derived from any combination of the sources listed in Subsections (1)(a)
through (h).
(2) (a) In connection with the issuance of authority bonds, the authority may:
(i) pledge all or any part of the authority's gross or net rents, fees, or revenues to which
the authority's right then exists or may thereafter come into existence; and
(ii) make the covenants and take the action that may be necessary, convenient, or
desirable to secure the authority's bonds, or, except as otherwise provided in this chapter, that
will tend to make the bonds more marketable, even though such covenants or actions are not
specifically enumerated in this chapter.
(b) The authority may not use all or any portion of the fair park land as collateral for
any bonds or encumber the fair park land by mortgage, deed of trust, or otherwise as collateral
for any bonds.
Section 12. Section 
11-68-503
 is enacted to read:
 11-68-503.
Authority to purchase agency bonds.
(1) Any person, firm, corporation, association, political subdivision of the state, or
other entity or public or private officer may purchase bonds issued by an authority under this
part with funds owned or controlled by the purchaser.
(2) Nothing in this section may be construed to relieve a purchaser of authority bonds
of any duty to exercise reasonable care in selecting securities.
Section 13. Section 
11-68-504
 is enacted to read:
 11-68-504.
Those executing bonds not personally liable -- Limitation of
obligations under bonds -- Negotiability.
(1) A member of the board or other person executing an authority bond is not liable
personally on the bond.
(2) (a) A bond issued by the authority is not an obligation or liability of the state or any
of the state's political subdivisions, except the authority, and does not constitute a charge
against the general credit or taxing powers of the state or other political subdivisions of the
state.
(b) A bond issued by the authority is not payable out of any funds other than those of
the authority.
(c) The state and any political subdivision of the state, other than the authority, may not
be liable on a bond issued by the authority.
(d) A bond issued by the authority does not constitute indebtedness within the meaning
of any constitutional or statutory debt limitation.
(3) A bond issued by the authority under this part is fully negotiable.
Section 14. Section 
11-68-505
 is enacted to read:
 11-68-505.
Obligee rights -- Board may confer other rights.
(1) In addition to all other rights that are conferred on an obligee of a bond issued by
the authority under this part and subject to contractual restrictions binding on the obligee, an
obligee may:
(a) by mandamus, suit, action, or other proceeding, compel the authority and the
authority's board, officers, agents, or employees to perform every term, provision, and covenant
contained in any contract of the authority with or for the benefit of the obligee, and require the
authority to carry out the covenants and agreements of the authority and to fulfill all duties
imposed on the authority by this part; and
(b) by suit, action, or proceeding in equity, enjoin any acts or things that may be
unlawful or violate the rights of the obligee.
(2) In a board resolution authorizing the issuance of bonds or in a trust indenture, lease,
or other contract, the board may confer upon an obligee holding or representing a specified
amount in bonds, certain rights to receive the income, revenues, proceeds, funds, fees, rents,
grants, or taxes.
Section 15. Section 
11-68-506
 is enacted to read:
 11-68-506.
Bonds exempt from taxes -- Authority may purchase its own bonds.
(1) A bond issued by the authority under this part is issued for an essential public and
governmental purpose and is, together with interest on the bond and income from the bond,
exempt from all state taxes except the corporate franchise tax.
(2) The authority may purchase the authority's own bonds at a price that the board
determines.
(3) Nothing in this section may be construed to limit the right of an obligee to pursue a
remedy for the enforcement of a pledge or lien given under this part by the authority on the
authority's income, revenues, proceeds, funds, fees, rents, grants, or taxes.
Section 16. Section 
11-68-601
, which is renumbered from Section 63H-6-106 is
renumbered and amended to read:
Part 6. Authority Reporting
[
63H-6-106
].
 11-68-601.
Financial reports -- Audit -- Surety bonds.
(1) (a) The [
corporation
] 
authority
 shall, following the close of each fiscal year, submit
an annual report of [
its
] 
the authority's
 activities for the preceding year to the governor and the
Legislature.
(b) The report shall contain:
(i) a complete operating report detailing the [
corporation's
] 
authority's
 activities; and
(ii) financial statements of the [
corporation
] 
authority
 audited by a certified public
accountant according to generally accepted auditing standards.
(2) (a) At least once a year, the state auditor shall:
(i) audit the books and accounts of the [
corporation
] 
authority
; or
(ii) contract with a nationally recognized independent certified public accountant to
conduct the audit and review the audit report when [
it
] 
the audit
 is completed.
(b) The [
corporation
] 
authority
 shall reimburse the state auditor for the costs of the
audit.
(c) If the audit is conducted by an independent auditor, the independent auditor shall
submit a copy of the audit to the state auditor for review within 90 days after the end of the
fiscal year covered by the audit.
(3) (a) The [
corporation
] 
authority
 shall maintain a surety bond in the penal sum of
$25,000 for each member of the board.
(b) The [
corporation
] 
authority
 shall maintain a surety bond in the penal sum of
$50,000 for the executive director.
(c) The [
corporation
] 
authority
 shall ensure that each surety bond is:
(i) conditioned upon the faithful performance of the duties of office to which [
it
] 
the
surety bond
 attaches;
(ii) issued by a surety company authorized to transact business in [
Utah
] 
the state
 as a
surety; and
(iii) filed in the office of the State Treasurer.
(d) The [
corporation
] 
authority
 shall pay the cost of the surety bonds.
Section 17. Section 
59-4-101
 is amended to read:
59-4-101.
Tax basis -- Exceptions -- Assessment and collection -- Designation of
person to receive notice.
(1) (a) Except as provided in Subsections (1)(b), (1)(c), and (3), a tax is imposed on the
possession or other beneficial use enjoyed by any person of any real or personal property that is
exempt for any reason from taxation, if that property is used in connection with a business
conducted for profit.
(b) Any interest remaining in the state in state lands after subtracting amounts paid or
due in part payment of the purchase price as provided in Subsection 
59-2-1103
(2)(b)(i) under a
contract of sale is subject to taxation under this chapter regardless of whether the property is
used in connection with a business conducted for profit.
(c) The tax imposed under Subsection (1)(a) does not apply to property exempt from
taxation under Section 
59-2-1114
.
(2) (a) The tax imposed under this chapter is the same amount that the ad valorem
property tax would be if the possessor or user were the owner of the property.
(b) The amount of any payments that are made in lieu of taxes is credited against the
tax imposed on the beneficial use of property owned by the federal government.
(3) A tax is not imposed under this chapter on the following:
(a) the use of property that is a concession in, or relative to, the use of a public airport,
park, fairground, or similar property that is available as a matter of right to the use of the
general public;
(b) the use or possession of property by a religious, educational, or charitable
organization;
(c) the use or possession of property if the revenue generated by the possessor or user
of the property through its possession or use of the property inures only to the benefit of a
religious, educational, or charitable organization and not to the benefit of any other person;
(d) the possession or other beneficial use of public land occupied under the terms of an
agricultural lease or permit issued by the United States or this state;
(e) the use or possession of any lease, permit, or easement unless the lease, permit, or
easement entitles the lessee or permittee to exclusive possession of the premises to which the
lease, permit, or easement relates;
(f) the use or possession of property by a public agency, as defined in Section
11-13-103
, to the extent that the ownership interest of the public agency in that property is
subject to a fee in lieu of ad valorem property tax under Section 
11-13-302
; or
(g) the possession or beneficial use of public property as a tollway by a private entity
through a tollway development agreement as defined in Section 
72-6-202
.
(4) For purposes of Subsection (3)(e):
(a) every lessee, permittee, or other holder of a right to remove or extract the mineral
covered by the holder's lease, right permit, or easement, except from brines of the Great Salt
Lake, is considered to be in possession of the premises, regardless of whether another party has
a similar right to remove or extract another mineral from the same property; and
(b) a lessee, permittee, or holder of an easement still has exclusive possession of the
premises if the owner has the right to enter the premises, approve leasehold improvements, or
inspect the premises.
(5) A tax imposed under this chapter is assessed to the possessors or users of the
property on the same forms, and collected and
, subject to Subsection 
11-68-402
(2),
 distributed
at the same time and in the same manner, as taxes assessed owners, possessors, or other
claimants of property that is subject to ad valorem property taxation. The tax is not a lien
against the property, and no tax-exempt property may be attached, encumbered, sold, or
otherwise affected for the collection of the tax.
(6) (a) (i) Except as provided in Subsection (6)(a)(ii), if a governmental entity is
required under this chapter to send information or notice to a person, the governmental entity
shall send the information or notice to:
(A) the person required under the applicable provision of this chapter; and
(B) each person designated in accordance with Subsection (6)(b) by the person
described in Subsection (6)(a)(i)(A).
(ii) If a governmental entity is required under Section 
59-2-919.1
 or 
59-2-1317
 to send
information or notice to a person, the governmental entity shall send the information or notice
to:
(A) the person required under the applicable section; or
(B) one person designated in accordance with Subsection (6)(b) by the person
described in Subsection (6)(a)(ii)(A).
(b) (i) A person to whom a governmental entity is required under this chapter to send
information or notice may designate a person to receive the information or notice in accordance
with Subsection (6)(a).
(ii) To make a designation described in Subsection (6)(b)(i), the person shall submit a
written request to the governmental entity on a form prescribed by the commission.
(c) A person who makes a designation described in Subsection (6)(b) may revoke the
designation by submitting a written request to the governmental entity on a form prescribed by
the commission.
(7) Sections 
59-2-301.1
 through 
59-2-301.7
 apply for purposes of assessing a tax under
this chapter.
Section 18. Section 
59-12-401
 is amended to read:
59-12-401.
Resort communities tax authority for cities, towns, military
installation development authority, and state fair park authority -- Base -- Rate --
Collection fees.
(1) As used in this section:
(a) "Development authority" means the Military Installation Development Authority,
created in Section 
63H-1-201
.
(b) "Fair park authority" means the State Fair Park Authority, created in Section
11-68-201
.
(c) "Qualifying entity" means:
(i) a city or town in which the transient room capacity, as defined in Section 
59-12-405
,
is equal to or greater than 66% of the city or town's permanent census population;
(ii) the development authority; or
(iii) the fair park authority.
(d) "Tax area" means:
(i) for a city or town, the area within the boundary of the city or town;
(ii) for the development authority, the area within a project area:
(A) described in a project area plan adopted by the development authority under Title
63H, Chapter 1, Military Installation Development Authority Act; and
(B) in which the transient room capacity, as defined in Section 
59-12-405
, is equal to
or greater than 66% of the project area's permanent census population, subject to Subsection
(4); or
(iii) for the fair park authority, the fair park land, as defined in Section 
11-68-101
.
[
(1)
] 
(2)
 (a) In addition to other sales and use taxes, a [
city or town in which the
transient room capacity as defined in Section 
59-12-405
 is greater than or equal to 66% of the
municipality's permanent census population
] 
qualifying entity
 may impose a sales and use tax
of up to 1.1% on the transactions described in Subsection 
59-12-103
(1) located within the [
city
or town
] 
tax area
.
(b) Notwithstanding Subsection [
(1)(a), a city or town
] 
(2)(a), a qualifying entity
 may
not impose a tax under this section on:
(i) the sale of:
(A) a motor vehicle;
(B) an aircraft;
(C) a watercraft;
(D) a modular home;
(E) a manufactured home; or
(F) a mobile home;
(ii) the sales and uses described in Section 
59-12-104
 to the extent the sales and uses
are exempt from taxation under Section 
59-12-104
; and
(iii) except as provided in Subsection (1)(d), amounts paid or charged for food and
food ingredients.
(c) For purposes of this Subsection [
(1)
] 
(2)
, the location of a transaction shall be
determined in accordance with Sections 
59-12-211
 through 
59-12-215
.
(d) A [
city or town
] 
qualifying entity
 imposing a tax under this section shall impose the
tax on the purchase price or the sales price for amounts paid or charged for food and food
ingredients if the food and food ingredients are sold as part of a bundled transaction attributable
to food and food ingredients and tangible personal property other than food and food
ingredients.
[
(2) (a) An
] 
(3) (a) A qualifying entity that imposes a tax under this section shall pay
to the state General Fund an
 amount equal to the total of any costs incurred by the state in
connection with the implementation of Subsection [
(1)
] 
(2)
 which exceed, in any year, the
revenues received by the state from [
its
] 
the state's
 collection fees received in connection with
the implementation of Subsection [
(1) shall be paid over to the state General Fund by the cities
and towns which impose the tax provided for in Subsection (1)
] 
(2)
.
(b) Amounts paid under Subsection [
(2)
] 
(3)
(a) shall be allocated proportionally among
those [
cities and towns
] 
qualifying entities
 according to the amount of revenue the respective
[
cities and towns
] 
qualifying entities
 generate in that year through imposition of [
that
] 
the
 tax.
[
(3) (a) Subject to Section 
63H-1-203
, the military installation development authority
created in Section 
63H-1-201
 may impose a tax under this section on the transactions described
in Subsection 
59-12-103
(1) located within a project area described in a project area plan
adopted by the authority under Title 63H, Chapter 1, Military Installation Development
Authority Act, as though the authority were a city or a town.
]
[
(b)
] 
(4) (a)
 For purposes of calculating the permanent census population within a
project area[
, the board, as defined in Section 
63H-1-102
,
] 
of the development authority, the
development authority board
 shall:
(i) use the actual number of permanent residents within the project area as determined
by the board;
(ii) include in the calculation of transient room capacity the number, as determined by
the board, of approved high-occupancy lodging units, recreational lodging units, special
lodging units, and standard lodging units, even if the units are not constructed;
(iii) adopt a resolution verifying the population number; and
(iv) provide the commission any information required in Section 
59-12-405
.
[
(c)
] 
(b)
 Notwithstanding [
Subsection (1)(a), a board as defined in Section 
63H-1-102
]
the calculation of the number of permanent residents under Subsections (1)(d)(ii)(B) and (4)(a),
the development authority
 may impose the sales and use tax under this section 
even
 if there are
no permanent residents.
Section 19. Section 
63E-1-102
 is amended to read:
63E-1-102.
Definitions -- List of independent entities.
As used in this title:
(1) "Authorizing statute" means the statute creating an entity as an independent entity.
(2) "Committee" means the Retirement and Independent Entities Committee created by
Section 
63E-1-201
.
(3) "Independent corporation" means a corporation incorporated in accordance with
Chapter 2, Independent Corporations Act.
(4) (a) "Independent entity" means an entity having a public purpose relating to the
state or its citizens that is individually created by the state or is given by the state the right to
exist and conduct its affairs as an:
(i) independent state agency; or
(ii) independent corporation.
(b) "Independent entity" includes the:
(i) Utah Beef Council, created by Section 
4-21-103
;
(ii) Utah Dairy Commission created by Section 
4-22-103
;
(iii) Heber Valley Historic Railroad Authority created by Section 
63H-4-102
;
(iv) Utah Housing Corporation created by Section 
63H-8-201
;
[
(v) Utah State Fair Corporation created by Section 
63H-6-103
;
]
[
(vi)
] 
(v)
 Utah State Retirement Office created by Section 
49-11-201
;
[
(vii)
] 
(vi)
 School and Institutional Trust Lands Administration created by Section
53C-1-201
;
[
(viii)
] 
(vii)
 School and Institutional Trust Fund Office created by Section 
53D-1-201
;
[
(ix)
] 
(viii)
 Utah Communications Authority created by Section 
63H-7a-201
;
[
(x)
] 
(ix)
 Utah Capital Investment Corporation created by Section 
63N-6-301
; and
[
(xi)
] 
(x)
 Military Installation Development Authority created by Section 
63H-1-201
.
(c) Notwithstanding this Subsection (4), "independent entity" does not include:
(i) the Public Service Commission of Utah created by Section 
54-1-1
;
(ii) an institution within the state system of higher education;
(iii) a city, county, or town;
(iv) a local school district;
(v) a local district under Title 17B, Limited Purpose Local Government Entities - Local
Districts; or
(vi) a special service district under Title 17D, Chapter 1, Special Service District Act.
(5) "Independent state agency" means an entity that is created by the state, but is
independent of the governor's direct supervisory control.
(6) "Money held in trust" means money maintained for the benefit of:
(a) one or more private individuals, including public employees;
(b) one or more public or private entities; or
(c) the owners of a quasi-public corporation.
(7) "Public corporation" means an artificial person, public in ownership, individually
created by the state as a body politic and corporate for the administration of a public purpose
relating to the state or its citizens.
(8) "Quasi-public corporation" means an artificial person, private in ownership,
individually created as a corporation by the state, which has accepted from the state the grant of
a franchise or contract involving the performance of a public purpose relating to the state or its
citizens.
Section 20. Section 
63J-7-102
 is amended to read:
63J-7-102.
Scope and applicability of chapter.
(1) Except as provided in Subsection (2), and except as otherwise provided by a statute
superseding provisions of this chapter by explicit reference to this chapter, the provisions of
this chapter apply to each agency and govern each grant received on or after May 5, 2008.
(2) This chapter does not govern:
(a) a grant deposited into a General Fund restricted account;
(b) a grant deposited into a Fiduciary Fund as defined in Section 
51-5-4
;
(c) a grant deposited into an Enterprise Fund as defined in Section 
51-5-4
;
(d) a grant made to the state without a restriction or other designated purpose that is
deposited into the General Fund as free revenue;
(e) a grant made to the state that is restricted only to "education" and that is deposited
into the Income Tax Fund or Uniform School Fund as free revenue;
(f) in-kind donations;
(g) a tax, fees, penalty, fine, surcharge, money judgment, or other money due the state
when required by state law or application of state law;
(h) a contribution made under Title 59, Chapter 10, Part 13, Individual Income Tax
Contribution Act;
(i) a grant received by an agency from another agency or political subdivision;
(j) a grant to the Utah Dairy Commission created in Section 
4-22-103
;
(k) a grant to the Heber Valley Historic Railroad Authority created in Section
63H-4-102
;
(l) a grant to the Utah State Railroad Museum Authority created in Section 
63H-5-102
;
(m) a grant to the Utah Housing Corporation created in Section 
63H-8-201
;
(n) a grant to the [
Utah State Fair Corporation
] 
State Fair Park Authority
 created in
Section [
63H-6-103
] 
11-68-201
;
(o) a grant to the Utah State Retirement Office created in Section 
49-11-201
;
(p) a grant to the School and Institutional Trust Lands Administration created in
Section 
53C-1-201
;
(q) a grant to the Utah Communications Authority created in Section 
63H-7a-201
;
(r) a grant to the Medical Education Program created in Section 
26-69-403
;
(s) a grant to the Utah Capital Investment Corporation created in Section 
63N-6-301
;
(t) a grant to the Utah Charter School Finance Authority created in Section 
53G-5-602
;
(u) a grant to the State Building Ownership Authority created in Section 
63B-1-304
; or
(v) a grant to the Military Installation Development Authority created in Section
63H-1-201
.
(3) An agency need not seek legislative review or approval of grants under Part 2,
Grant Approval Requirements, if:
(a) the governor has declared a state of emergency; and
(b) the grant is donated to the agency to assist victims of the state of emergency under
Subsection 
53-2a-204
(1).
Section 21. Section 
67-3-12
 is amended to read:
67-3-12.
Utah Public Finance Website -- Establishment and administration --
Records disclosure -- Exceptions.
(1) As used in this section:
(a) (i) Subject to Subsections (1)(a)(ii) and (iii), "independent entity" means the same
as that term is defined in Section 
63E-1-102
.
(ii) "Independent entity" includes an entity that is part of an independent entity
described in Subsection (1)(a)(i), if the entity is considered a component unit of the
independent entity under the governmental accounting standards issued by the Governmental
Accounting Standards Board.
(iii) "Independent entity" does not include the Utah State Retirement Office created in
Section 
49-11-201
.
(b) "Local education agency" means a school district or charter school.
(c) "Participating local entity" means:
(i) a county;
(ii) a municipality;
(iii) the State Fair Park Authority, created in Section 
11-68-201
;
[
(iii)
] 
(iv)
 a local district under Title 17B, Limited Purpose Local Government Entities
- Local Districts;
[
(iv)
] 
(v)
 a special service district under Title 17D, Chapter 1, Special Service District
Act;
[
(v)
] 
(vi)
 a housing authority under Title 35A, Chapter 8, Part 4, Housing Authorities;
[
(vi)
] 
(vii)
 a public transit district under Title 17B, Chapter 2a, Part 8, Public Transit
District Act;
[
(vii)
] 
(viii)
 except for a taxed interlocal entity as defined in Section 
11-13-602
:
(A) an interlocal entity as defined in Section 
11-13-103
;
(B) a joint or cooperative undertaking as defined in Section 
11-13-103
; or
(C) any project, program, or undertaking entered into by interlocal agreement in
accordance with Title 11, Chapter 13, Interlocal Cooperation Act;
[
(viii)
] 
(ix)
 except for a taxed interlocal entity as defined in Section 
11-13-602
, an
entity that is part of an entity described in Subsections (1)(c)(i) through [
(vii)
] 
(viii)
, if the
entity is considered a component unit of the entity described in Subsections (1)(c)(i) through
[
(vii)
] 
(viii)
 under the governmental accounting standards issued by the Governmental
Accounting Standards Board; or
[
(ix)
] 
(x)
 a conservation district under Title 17D, Chapter 3, Conservation District Act.
(d) (i) "Participating state entity" means the state of Utah, including its executive,
legislative, and judicial branches, its departments, divisions, agencies, boards, commissions,
councils, committees, and institutions.
(ii) "Participating state entity" includes an entity that is part of an entity described in
Subsection (1)(d)(i), if the entity is considered a component unit of the entity described in
Subsection (1)(d)(i) under the governmental accounting standards issued by the Governmental
Accounting Standards Board.
(e) "Public finance website" or "website" means the website established by the state
auditor in accordance with this section.
(f) "Public financial information" means each record that is required under this section
or by rule made by the Office of the State Auditor under Subsection (9) to be made available on
the public finance website, a participating local entity's website, or an independent entity's
website.
(g) "Qualifying entity" means:
(i) an independent entity;
(ii) a participating local entity;
(iii) a participating state entity;
(iv) a local education agency;
(v) a state institution of higher education as defined in Section 
53B-3-102
;
(vi) the Utah Educational Savings Plan created in Section 
53B-8a-103
;
(vii) the Utah Housing Corporation created in Section 
63H-8-201
;
(viii) the School and Institutional Trust Lands Administration created in Section
53C-1-201
;
(ix) the Utah Capital Investment Corporation created in Section 
63N-6-301
; or
(x) a URS-participating employer.
(h) (i) "URS-participating employer" means an entity that:
(A) is a participating employer, as that term is defined in Section 
49-11-102
; and
(B) is not required to report public financial information under this section as a
qualifying entity described in Subsections (1)(g)(i) through (ix).
(ii) "URS-participating employer" does not include:
(A) the Utah State Retirement Office created in Section 
49-11-201
;
(B) an insurer that is subject to the disclosure requirements of Section 
31A-4-113
; or
(C) a withdrawing entity.
(i) (i) "Withdrawing entity" means:
(A) an entity that elects to withdraw from participation in a system or plan under Title
49, Chapter 11, Part 6, Procedures and Records;
(B) until the date determined under Subsection 
49-11-626
(2)(a), a public employees'
association that provides the notice of intent described in Subsection 
49-11-626
(2)(b); and
(C) beginning on the date determined under Subsection 
49-11-626
(2)(a), a public
employees' association that makes an election described in Subsection 
49-11-626
(3).
(ii) "Withdrawing entity" includes a withdrawing entity, as that term is defined in
Sections 
49-11-623
 and 
49-11-624
.
(2) The state auditor shall establish and maintain a public finance website in
accordance with this section.
(3) The website shall:
(a) permit Utah taxpayers to:
(i) view, understand, and track the use of taxpayer dollars by making public financial
information available on the Internet for participating state entities, independent entities,
participating local entities, and URS-participating employers, using the website; and
(ii) link to websites administered by participating local entities, independent entities, or
URS-participating employers that do not use the website for the purpose of providing public
financial information as required by this section and by rule made under Subsection (9);
(b) allow a person that has Internet access to use the website without paying a fee;
(c) allow the public to search public financial information on the website;
(d) provide access to financial reports, financial audits, budgets, or other financial
documents that are used to allocate, appropriate, spend, and account for government funds, as
may be established by rule made in accordance with Subsection (9);
(e) have a unique and simplified website address;
(f) be guided by the principles described in Subsection 
63A-16-202
(2);
(g) include other links, features, or functionality that will assist the public in obtaining
and reviewing public financial information, as may be established by rule made under
Subsection (9); and
(h) include a link to school report cards published on the State Board of Education's
website under Section 
53E-5-211
.
(4) The state auditor shall:
(a) establish and maintain the website, including the provision of equipment, resources,
and personnel as necessary;
(b) maintain an archive of all information posted to the website;
(c) coordinate and process the receipt and posting of public financial information from
participating state entities; and
(d) coordinate and regulate the posting of public financial information by participating
local entities and independent entities.
(5) A qualifying entity shall permit the public to view the qualifying entity's public
financial information by posting the public financial information to the public finance website
in accordance with rules made under Subsection (9).
(6) The content of the public financial information posted to the public finance website
is the responsibility of the qualifying entity posting the public financial information.
(7) A URS-participating employer shall provide employee compensation information
for each fiscal year ending on or after June 30, 2022:
(a) to the state auditor for posting on the Utah Public Finance Website; or
(b) (i) through the URS-participating employer's own website; and
(ii) via a link to the website described in Subsection (7)(b)(i), submitted to the state
auditor for posting on the Utah Public Finance Website.
(8) (a) A qualifying entity may not post financial information that is classified as
private, controlled, or protected under Title 63G, Chapter 2, Government Records Access and
Management Act, to the public finance website.
(b) An individual who negligently discloses financial information that is classified as
private, protected, or controlled by Title 63G, Chapter 2, Government Records Access and
Management Act, is not criminally or civilly liable for an improper disclosure of the financial
information if the financial information is disclosed solely as a result of the preparation or
publication of the website.
(9) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
Office of the State Auditor:
(a) shall make rules to:
(i) establish which records a qualifying entity is required to post to the public finance
website; and
(ii) establish procedures for obtaining, submitting, reporting, storing, and posting
public financial information on the public finance website; and
(b) may make rules governing when a qualifying entity is required to disclose an
expenditure made by a person under contract with the qualifying entity, including the form and
content of the disclosure.
(10) The rules made under Subsection (9) shall only require a URS-participating
employer to provide employee compensation information for each fiscal year ending on or after
June 30, 2022:
(a) to the state auditor for posting on the public finance website; or
(b) (i) through the URS-participating employer's own website; and
(ii) via a link to the website described in Subsection (10)(b)(i), submitted to the state
auditor for posting on the public finance website.
Section 22. 
Repealer.
This bill repeals:
Section 
63H-6-101
,
Title.
Section 
63H-6-201
,
Title.
Section 
63H-6-202
,
Resolution authorizing issuance of corporation bond --
Presentation to Executive Appropriations Committee -- Characteristics of bond.
Section 
63H-6-203
,
Sources from which a corporation bond may be made payable
-- Corporation powers regarding corporation bond.
Section 
63H-6-204
,
Purchaser of a corporation bond.
Section 
63H-6-205
,
Obligee rights.