Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 232 First Substitute (2024GS)

Sponsor

Rep. Stenquist, J.

Final action

House/ filed 3/1/2024

Outcome

Failed / filed without passage

Summary

What it does

• This bill:
• creates the Outdoor Recreation Impacts Restricted Account (restricted account);
• provides that appropriations from the restricted account are nonlapsing; and
• funds the restricted account with a portion of the sales and use tax revenue remitted from sporting goods sellers.

Every vote on this bill

Bill text

OUTDOOR RECREATION IMPACTS FUND
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Jeffrey D. Stenquist
Senate Sponsor: 
 David P. Hinkins
LONG TITLE
General Description:
This bill creates and funds the Outdoor Recreation Impacts Restricted Account.
Highlighted Provisions:
This bill:
▸ creates the Outdoor Recreation Impacts Restricted Account (restricted account);
▸ provides that appropriations from the restricted account are nonlapsing; and
▸ funds the restricted account with a portion of the sales and use tax revenue remitted
from sporting goods sellers. 
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
59-12-103
 (Contingently Superseded 01/01/25)
, as last amended by Laws of Utah
2023, Chapters 22, 213, 329, 361, and 471
59-12-103
 (Contingently Effective 01/01/25)
, as last amended by Laws of Utah 2023,
Chapters 22, 213, 329, 361, 459, and 471
63J-1-602.1
, as last amended by Laws of Utah 2023, Chapters 26, 33, 34, 194, 212,
330, 419, 434, 448, and 534
ENACTS:
79-7-207
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-12-103 (Contingently Superseded 01/01/25)
 is amended to
read:
59-12-103 (Contingently Superseded 01/01/25).
Sales and use tax base -- Rates --
Effective dates -- Use of sales and use tax revenue.
(1) A tax is imposed on the purchaser as provided in this part on the purchase price or
sales price for amounts paid or charged for the following transactions:
(a) retail sales of tangible personal property made within the state;
(b) amounts paid for:
(i) telecommunications service, other than mobile telecommunications service, that
originates and terminates within the boundaries of this state;
(ii) mobile telecommunications service that originates and terminates within the
boundaries of one state only to the extent permitted by the Mobile Telecommunications
Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
(iii) an ancillary service associated with a:
(A) telecommunications service described in Subsection (1)(b)(i); or
(B) mobile telecommunications service described in Subsection (1)(b)(ii);
(c) sales of the following for commercial use:
(i) gas;
(ii) electricity;
(iii) heat;
(iv) coal;
(v) fuel oil; or
(vi) other fuels;
(d) sales of the following for residential use:
(i) gas;
(ii) electricity;
(iii) heat;
(iv) coal;
(v) fuel oil; or
(vi) other fuels;
(e) sales of prepared food;
(f) except as provided in Section 
59-12-104
, amounts paid or charged as admission or
user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
horseback rides, sports activities, or any other amusement, entertainment, recreation,
exhibition, cultural, or athletic activity;
(g) amounts paid or charged for services for repairs or renovations of tangible personal
property, unless Section 
59-12-104
 provides for an exemption from sales and use tax for:
(i) the tangible personal property; and
(ii) parts used in the repairs or renovations of the tangible personal property described
in Subsection (1)(g)(i), regardless of whether:
(A) any parts are actually used in the repairs or renovations of that tangible personal
property; or
(B) the particular parts used in the repairs or renovations of that tangible personal
property are exempt from a tax under this chapter;
(h) except as provided in Subsection 
59-12-104
(7), amounts paid or charged for
assisted cleaning or washing of tangible personal property;
(i) amounts paid or charged for tourist home, hotel, motel, or trailer court
accommodations and services that are regularly rented for less than 30 consecutive days;
(j) amounts paid or charged for laundry or dry cleaning services;
(k) amounts paid or charged for leases or rentals of tangible personal property if within
this state the tangible personal property is:
(i) stored;
(ii) used; or
(iii) otherwise consumed;
(l) amounts paid or charged for tangible personal property if within this state the
tangible personal property is:
(i) stored;
(ii) used; or
(iii) consumed;
(m) amounts paid or charged for a sale:
(i) (A) of a product transferred electronically; or
(B) of a repair or renovation of a product transferred electronically; and
(ii) regardless of whether the sale provides:
(A) a right of permanent use of the product; or
(B) a right to use the product that is less than a permanent use, including a right:
(I) for a definite or specified length of time; and
(II) that terminates upon the occurrence of a condition; and
(n) sales of leased tangible personal property from the lessor to the lessee made in the
state.
(2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax
are imposed on a transaction described in Subsection (1) equal to the sum of:
(i) a state tax imposed on the transaction at a tax rate equal to the sum of:
(A) 4.70% plus the rate specified in Subsection (11)(a); and
(B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
and Use Tax Act, if the location of the transaction as determined under Sections 
59-12-211
through 
59-12-215
 is in a county in which the state imposes the tax under Part 18, Additional
State Sales and Use Tax Act; and
(II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
and Use Tax Act, if the location of the transaction as determined under Sections 
59-12-211
through 
59-12-215
 is in a city, town, or the unincorporated area of a county in which the state
imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
transaction under this chapter other than this part.
(b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a
state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to
the sum of:
(i) a state tax imposed on the transaction at a tax rate of 2%; and
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
transaction under this chapter other than this part.
(c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are
imposed on amounts paid or charged for food and food ingredients equal to the sum of:
(i) a state tax imposed on the amounts paid or charged for food and food ingredients at
a tax rate of 1.75%; and
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
amounts paid or charged for food and food ingredients under this chapter other than this part.
(d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts
paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at
a rate of 4.85%.
(e) (i) (A) If a shared vehicle owner certifies to the commission, on a form prescribed
by the commission, that the shared vehicle is an individual-owned shared vehicle, a tax
imposed under Subsection (2)(a)(i)(A) does not apply to car sharing, a car-sharing program, a
shared vehicle driver, or a shared vehicle owner.
(B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is
required once during the time that the shared vehicle owner owns the shared vehicle.
(C) The commission shall verify that a shared vehicle is an individual-owned shared
vehicle by verifying that the applicable Utah taxes imposed under this chapter were paid on the
purchase of the shared vehicle.
(D) The exception under Subsection (2)(e)(i)(A) applies to a certified
individual-owned shared vehicle shared through a car-sharing program even if non-certified
shared vehicles are also available to be shared through the same car-sharing program.
(ii) A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing.
(iii) (A) A car-sharing program may rely in good faith on a shared vehicle owner's
representation that the shared vehicle is an individual-owned shared vehicle certified with the
commission as described in Subsection (2)(e)(i).
(B) If a car-sharing program relies in good faith on a shared vehicle owner's
representation that the shared vehicle is an individual-owned shared vehicle certified with the
commission as described in Subsection (2)(e)(i), the car-sharing program is not liable for any
tax, penalty, fee, or other sanction imposed on the shared vehicle owner.
(iv) If all shared vehicles shared through a car-sharing program are certified as
described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has no obligation
to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax period.
(v) [
(A)
] A car-sharing program is not required to list or otherwise identify an
individual-owned shared vehicle on a return or an attachment to a return.
(vi) A car-sharing program shall:
(A) retain tax information for each car-sharing program transaction; and
(B) provide the information described in Subsection (2)(e)(vi)(A) to the commission at
the commission's request.
(f) (i) For a bundled transaction that is attributable to food and food ingredients and
tangible personal property other than food and food ingredients, a state tax and a local tax is
imposed on the entire bundled transaction equal to the sum of:
(A) a state tax imposed on the entire bundled transaction equal to the sum of:
(I) the tax rate described in Subsection (2)(a)(i)(A); and
(II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
Sales and Use Tax Act, if the location of the transaction as determined under Sections
59-12-211
 through 
59-12-215
 is in a county in which the state imposes the tax under Part 18,
Additional State Sales and Use Tax Act; and
(Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
Sales and Use Tax Act, if the location of the transaction as determined under Sections
59-12-211
 through 
59-12-215
 is in a city, town, or the unincorporated area of a county in which
the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
(B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
described in Subsection (2)(a)(ii).
(ii) If an optional computer software maintenance contract is a bundled transaction that
consists of taxable and nontaxable products that are not separately itemized on an invoice or
similar billing document, the purchase of the optional computer software maintenance contract
is 40% taxable under this chapter and 60% nontaxable under this chapter.
(iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled
transaction described in Subsection (2)(f)(i) or (ii):
(A) if the sales price of the bundled transaction is attributable to tangible personal
property, a product, or a service that is subject to taxation under this chapter and tangible
personal property, a product, or service that is not subject to taxation under this chapter, the
entire bundled transaction is subject to taxation under this chapter unless:
(I) the seller is able to identify by reasonable and verifiable standards the tangible
personal property, product, or service that is not subject to taxation under this chapter from the
books and records the seller keeps in the seller's regular course of business; or
(II) state or federal law provides otherwise; or
(B) if the sales price of a bundled transaction is attributable to two or more items of
tangible personal property, products, or services that are subject to taxation under this chapter
at different rates, the entire bundled transaction is subject to taxation under this chapter at the
higher tax rate unless:
(I) the seller is able to identify by reasonable and verifiable standards the tangible
personal property, product, or service that is subject to taxation under this chapter at the lower
tax rate from the books and records the seller keeps in the seller's regular course of business; or
(II) state or federal law provides otherwise.
(iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the
seller's regular course of business includes books and records the seller keeps in the regular
course of business for nontax purposes.
(g) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(g)(ii)
and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
of tangible personal property, other property, a product, or a service that is not subject to
taxation under this chapter, the entire transaction is subject to taxation under this chapter unless
the seller, at the time of the transaction:
(A) separately states the portion of the transaction that is not subject to taxation under
this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
(B) is able to identify by reasonable and verifiable standards, from the books and
records the seller keeps in the seller's regular course of business, the portion of the transaction
that is not subject to taxation under this chapter.
(ii) A purchaser and a seller may correct the taxability of a transaction if:
(A) after the transaction occurs, the purchaser and the seller discover that the portion of
the transaction that is not subject to taxation under this chapter was not separately stated on an
invoice, bill of sale, or similar document provided to the purchaser because of an error or
ignorance of the law; and
(B) the seller is able to identify by reasonable and verifiable standards, from the books
and records the seller keeps in the seller's regular course of business, the portion of the
transaction that is not subject to taxation under this chapter.
(iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller keeps
in the seller's regular course of business includes books and records the seller keeps in the
regular course of business for nontax purposes.
(h) (i) If the sales price of a transaction is attributable to two or more items of tangible
personal property, products, or services that are subject to taxation under this chapter at
different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
unless the seller, at the time of the transaction:
(A) separately states the items subject to taxation under this chapter at each of the
different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
(B) is able to identify by reasonable and verifiable standards the tangible personal
property, product, or service that is subject to taxation under this chapter at the lower tax rate
from the books and records the seller keeps in the seller's regular course of business.
(ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the
seller's regular course of business includes books and records the seller keeps in the regular
course of business for nontax purposes.
(i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax
rate imposed under the following shall take effect on the first day of a calendar quarter:
(i) Subsection (2)(a)(i)(A);
(ii) Subsection (2)(b)(i);
(iii) Subsection (2)(c)(i); or
(iv) Subsection (2)(f)(i)(A)(I).
(j) (i) A tax rate increase takes effect on the first day of the first billing period that
begins on or after the effective date of the tax rate increase if the billing period for the
transaction begins before the effective date of a tax rate increase imposed under:
(A) Subsection (2)(a)(i)(A);
(B) Subsection (2)(b)(i);
(C) Subsection (2)(c)(i); or
(D) Subsection (2)(f)(i)(A)(I).
(ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
statement for the billing period is rendered on or after the effective date of the repeal of the tax
or the tax rate decrease imposed under:
(A) Subsection (2)(a)(i)(A);
(B) Subsection (2)(b)(i);
(C) Subsection (2)(c)(i); or
(D) Subsection (2)(f)(i)(A)(I).
(k) (i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale
is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal
or change in a tax rate takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
(ii) Subsection (2)(k)(i) applies to the tax rates described in the following:
(A) Subsection (2)(a)(i)(A);
(B) Subsection (2)(b)(i);
(C) Subsection (2)(c)(i); or
(D) Subsection (2)(f)(i)(A)(I).
(iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
the commission may by rule define the term "catalogue sale."
(l) (i) For a location described in Subsection (2)(l)(ii), the commission shall determine
the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the
predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
(ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
or other fuel is furnished through a single meter for two or more of the following uses:
(A) a commercial use;
(B) an industrial use; or
(C) a residential use.
(3) (a) The following state taxes shall be deposited into the General Fund:
(i) the tax imposed by Subsection (2)(a)(i)(A);
(ii) the tax imposed by Subsection (2)(b)(i);
(iii) the tax imposed by Subsection (2)(c)(i); and
(iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
(b) The following local taxes shall be distributed to a county, city, or town as provided
in this chapter:
(i) the tax imposed by Subsection (2)(a)(ii);
(ii) the tax imposed by Subsection (2)(b)(ii);
(iii) the tax imposed by Subsection (2)(c)(ii); and
(iv) the tax imposed by Subsection (2)(f)(i)(B).
(c) The state tax imposed by Subsection (2)(d) shall be deposited into the General
Fund.
(4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
through (g):
(i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
(A) by a 1/16% tax rate on the transactions described in Subsection (1); and
(B) for the fiscal year; or
(ii) $17,500,000.
(b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
described in Subsection (4)(a) shall be transferred each year as designated sales and use tax
revenue to the Department of Natural Resources to:
(A) implement the measures described in Subsections 
79-2-303
(3)(a) through (d) to
protect sensitive plant and animal species; or
(B) award grants, up to the amount authorized by the Legislature in an appropriations
act, to political subdivisions of the state to implement the measures described in Subsections
79-2-303
(3)(a) through (d) to protect sensitive plant and animal species.
(ii) Money transferred to the Department of Natural Resources under Subsection
(4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
person to list or attempt to have listed a species as threatened or endangered under the
Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
(iii) At the end of each fiscal year:
(A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
Water Resources Conservation and Development Fund created in Section 
73-10-24
;
(B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
Utah Wastewater Loan Program Subaccount created in Section 
73-10c-5
; and
(C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
Drinking Water Loan Program Subaccount created in Section 
73-10c-5
.
(c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
created in Section 
4-18-106
.
(d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
in Subsection (4)(a) shall be transferred each year as designated sales and use tax revenue to
the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for
the adjudication of water rights.
(ii) At the end of each fiscal year:
(A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
Water Resources Conservation and Development Fund created in Section 
73-10-24
;
(B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
Utah Wastewater Loan Program Subaccount created in Section 
73-10c-5
; and
(C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
Drinking Water Loan Program Subaccount created in Section 
73-10c-5
.
(e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
in Subsection (4)(a) shall be deposited into the Water Resources Conservation and
Development Fund created in Section 
73-10-24
 for use by the Division of Water Resources.
(ii) In addition to the uses allowed of the Water Resources Conservation and
Development Fund under Section 
73-10-24
, the Water Resources Conservation and
Development Fund may also be used to:
(A) conduct hydrologic and geotechnical investigations by the Division of Water
Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
quantifying surface and ground water resources and describing the hydrologic systems of an
area in sufficient detail so as to enable local and state resource managers to plan for and
accommodate growth in water use without jeopardizing the resource;
(B) fund state required dam safety improvements; and
(C) protect the state's interest in interstate water compact allocations, including the
hiring of technical and legal staff.
(f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program Subaccount
created in Section 
73-10c-5
 for use by the Water Quality Board to fund wastewater projects.
(g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program Subaccount
created in Section 
73-10c-5
 for use by the Division of Drinking Water to:
(i) provide for the installation and repair of collection, treatment, storage, and
distribution facilities for any public water system, as defined in Section 
19-4-102
;
(ii) develop underground sources of water, including springs and wells; and
(iii) develop surface water sources.
(5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
2006, the difference between the following amounts shall be expended as provided in this
Subsection (5), if that difference is greater than $1:
(i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
(ii) $17,500,000.
(b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
(A) transferred each fiscal year to the Department of Natural Resources as designated
sales and use tax revenue; and
(B) expended by the Department of Natural Resources for watershed rehabilitation or
restoration.
(ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation
and Development Fund created in Section 
73-10-24
.
(c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
remaining difference described in Subsection (5)(a) shall be:
(A) transferred each fiscal year to the Division of Water Resources as designated sales
and use tax revenue; and
(B) expended by the Division of Water Resources for cloud-seeding projects
authorized by Title 73, Chapter 15, Modification of Weather.
(ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation
and Development Fund created in Section 
73-10-24
.
(d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
remaining difference described in Subsection (5)(a) shall be deposited into the Water
Resources Conservation and Development Fund created in Section 
73-10-24
 for use by the
Division of Water Resources for:
(i) preconstruction costs:
(A) as defined in Subsection 
73-26-103
(6) for projects authorized by Title 73, Chapter
26, Bear River Development Act; and
(B) as defined in Subsection 
73-28-103
(8) for the Lake Powell Pipeline project
authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
(ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
Chapter 26, Bear River Development Act;
(iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
(iv) other uses authorized under Sections 
73-10-24
, 
73-10-25.1
, and 
73-10-30
, and
Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
(e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
remaining difference described in Subsection (5)(a) shall be deposited each year into the Water
Rights Restricted Account created by Section 
73-2-1.6
.
(6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a),
each fiscal year, the commission shall deposit into the Water Infrastructure Restricted Account
created in Section 
73-10g-103
 the amount of revenue generated by a 1/16% tax rate on the
transactions described in Subsection (1) for the fiscal year.
(7) (a) Notwithstanding Subsection (3)(a) and subject to Subsection (7)(b), for a fiscal
year beginning on or after July 1, 2023, the commission shall deposit into the Transportation
Investment Fund of 2005 created by Section 
72-2-124
 a portion of the taxes listed under
Subsection (3)(a) equal to 17% of the revenue collected from the following sales and use taxes:
(i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(ii) the tax imposed by Subsection (2)(b)(i);
(iii) the tax imposed by Subsection (2)(c)(i); and
(iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
(b) (i) As used in this Subsection (7)(b):
(A) "Additional growth revenue" means the amount of relevant revenue collected in
the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
previous fiscal year.
(B) "Combined amount" means the combined total amount of money deposited into the
Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
(C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
Investment Fund created in Subsection 
72-2-124
(10).
(D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
equals 17% of the revenue collected from taxes described in Subsections (7)(a)(i) through (iv).
(ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
reduce the deposit under Subsection (7)(a) into the Transportation Investment Fund of 2005 by
an amount equal to the amount of the deposit under this Subsection (7)(b) to the Cottonwood
Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
limit in Subsection (7)(b)(iii).
(iii) The commission shall annually deposit the amount described in Subsection
(7)(b)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
for any single fiscal year of $20,000,000.
(iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
Canyons fund under this Subsection (7)(b) in the same proportion as the decline in relevant
revenue.
(c) (i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1,
2023, the commission shall annually reduce the deposit into the Transportation Investment
Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is equal to 5% of:
(A) the amount of revenue generated in the current fiscal year by the portion of taxes
listed under Subsection (3)(a) that equals 20.68% of the revenue collected from taxes described
in Subsections (7)(a)(i) through (iv);
(B) the amount of revenue generated in the current fiscal year by registration fees
designated under Section 
41-1a-1201
 to be deposited into the Transportation Investment Fund
of 2005; and
(C) [
revenues
] 
revenue
 transferred by the Division of Finance to the Transportation
Investment Fund of 2005 in accordance with Section 
72-2-106
 in the current fiscal year.
(ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a
given fiscal year.
(iii) The commission shall annually deposit the amount described in Subsection
(7)(c)(i) into the Active Transportation Investment Fund created in Subsection 
72-2-124
(11).
(8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
Subsection (7), and subject to Subsections (8)(b) and (d)(ii), for a fiscal year beginning on or
after July 1, 2018, the commission shall annually deposit into the Transportation Investment
Fund of 2005 created by Section 
72-2-124
 a portion of the taxes listed under Subsection (3)(a)
in an amount equal to 3.68% of the [
revenues
] 
revenue
 collected from the following taxes:
(i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(ii) the tax imposed by Subsection (2)(b)(i);
(iii) the tax imposed by Subsection (2)(c)(i); and
(iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
(b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by
an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by
the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale
or use in this state that exceeds 29.4 cents per gallon.
(c) The commission shall annually deposit the amount described in Subsection (8)(b)
into the Transit Transportation Investment Fund created in Section 
72-2-124
.
(d) (i) As used in this Subsection (8)(d):
(A) "Additional growth revenue" means the amount of relevant revenue collected in
the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
previous fiscal year.
(B) "Combined amount" means the combined total amount of money deposited into the
Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
(C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
Investment Fund created in Subsection 
72-2-124
(10).
(D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
equals 3.68% of the revenue collected from taxes described in Subsections (8)(a)(i) through
(iv).
(ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of 2005 by
an amount equal to the amount of the deposit under this Subsection (8)(d) to the Cottonwood
Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
limit in Subsection (8)(d)(iii).
(iii) The commission shall annually deposit the amount described in Subsection
(8)(d)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
for any single fiscal year of $20,000,000.
(iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
Canyons fund under this Subsection (8)(d) in the same proportion as the decline in relevant
revenue.
(9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
created by Section 
35A-8-1009
 and expended as provided in Section 
35A-8-1009
.
(10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the
fiscal year during which the commission receives notice under Section 
63N-2-510
 that
construction on a qualified hotel, as defined in Section 
63N-2-502
, has begun, the commission
shall, for two consecutive fiscal years, annually deposit $1,900,000 of the revenue generated by
the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund, created in
Section 
63N-2-512
.
(11) (a) The rate specified in this subsection is 0.15%.
(b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the
rate described in Subsection (11)(a) on the transactions that are subject to the sales and use tax
under Subsection (2)(a)(i)(A) into the Medicaid Expansion Fund created in Section 
26B-1-315
.
(12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated credit
solely for use of the Search and Rescue Financial Assistance Program created in, and expended
in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
(13) (a) For each fiscal year beginning with fiscal year 2020-21, the commission shall
annually transfer $1,813,400 of the revenue deposited into the Transportation Investment Fund
of 2005 under Subsections (7) and (8) to the General Fund.
(b) If the total revenue deposited into the Transportation Investment Fund of 2005
under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the commission shall
transfer the total revenue deposited into the Transportation Investment Fund of 2005 under
Subsections (7) and (8) during the fiscal year to the General Fund.
(14) Notwithstanding Subsection (3)(a), and as described in Section 
63N-3-610
,
beginning the first day of the calendar quarter one year after the sales and use tax boundary for
a housing and transit reinvestment zone is established, the commission, at least annually, shall
transfer an amount equal to 15% of the sales and use tax increment within an established sales
and use tax boundary, as defined in Section 
63N-3-602
, into the Transit Transportation
Investment Fund created in Section 
72-2-124
.
(15) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure
Restricted Account, created in Section 
51-9-902
, a portion of the taxes listed under Subsection
(3)(a) equal to 1% of the [
revenues
] 
revenue
 collected from the following sales and use taxes:
(a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(b) the tax imposed by Subsection (2)(b)(i);
(c) the tax imposed by Subsection (2)(c)(i); and
(d) the tax imposed by Subsection (2)(f)(i)(A)(I).
(16) (a) Notwithstanding Subsection (3)(a), for each fiscal year beginning on or after
July 1, 2024, the commission shall calculate the amount that is equal to 40% of the amount of
state sales and use tax revenue that is:
(i) imposed under Subsection (2);
(ii) remitted in the previous fiscal year; and
(iii) remitted by an establishment that reports a NAICS Code 45911, Sporting Goods
Retailers, of the 2022 North American Industrial Classification System of the federal Executive
Office of the President, Office of Management and Budget, on the establishment's sales tax
account or sales tax outlet.
(b) The commission shall report the amount calculated in accordance with Subsection
(16)(a) to the Division of Finance and the Office of the Legislative Fiscal Analyst.
(c) The Division of Finance shall deposit the amount calculated in accordance with
Subsection (16)(a) into the Outdoor Recreation Impacts Restricted Account created in Section
79-7-207
.
Section 2. Section 
59-12-103 (Contingently Effective 01/01/25)
 is amended to read:
59-12-103 (Contingently Effective 01/01/25).
Sales and use tax base -- Rates --
Effective dates -- Use of sales and use tax revenue.
(1) A tax is imposed on the purchaser as provided in this part on the purchase price or
sales price for amounts paid or charged for the following transactions:
(a) retail sales of tangible personal property made within the state;
(b) amounts paid for:
(i) telecommunications service, other than mobile telecommunications service, that
originates and terminates within the boundaries of this state;
(ii) mobile telecommunications service that originates and terminates within the
boundaries of one state only to the extent permitted by the Mobile Telecommunications
Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
(iii) an ancillary service associated with a:
(A) telecommunications service described in Subsection (1)(b)(i); or
(B) mobile telecommunications service described in Subsection (1)(b)(ii);
(c) sales of the following for commercial use:
(i) gas;
(ii) electricity;
(iii) heat;
(iv) coal;
(v) fuel oil; or
(vi) other fuels;
(d) sales of the following for residential use:
(i) gas;
(ii) electricity;
(iii) heat;
(iv) coal;
(v) fuel oil; or
(vi) other fuels;
(e) sales of prepared food;
(f) except as provided in Section 
59-12-104
, amounts paid or charged as admission or
user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
horseback rides, sports activities, or any other amusement, entertainment, recreation,
exhibition, cultural, or athletic activity;
(g) amounts paid or charged for services for repairs or renovations of tangible personal
property, unless Section 
59-12-104
 provides for an exemption from sales and use tax for:
(i) the tangible personal property; and
(ii) parts used in the repairs or renovations of the tangible personal property described
in Subsection (1)(g)(i), regardless of whether:
(A) any parts are actually used in the repairs or renovations of that tangible personal
property; or
(B) the particular parts used in the repairs or renovations of that tangible personal
property are exempt from a tax under this chapter;
(h) except as provided in Subsection 
59-12-104
(7), amounts paid or charged for
assisted cleaning or washing of tangible personal property;
(i) amounts paid or charged for tourist home, hotel, motel, or trailer court
accommodations and services that are regularly rented for less than 30 consecutive days;
(j) amounts paid or charged for laundry or dry cleaning services;
(k) amounts paid or charged for leases or rentals of tangible personal property if within
this state the tangible personal property is:
(i) stored;
(ii) used; or
(iii) otherwise consumed;
(l) amounts paid or charged for tangible personal property if within this state the
tangible personal property is:
(i) stored;
(ii) used; or
(iii) consumed;
(m) amounts paid or charged for a sale:
(i) (A) of a product transferred electronically; or
(B) of a repair or renovation of a product transferred electronically; and
(ii) regardless of whether the sale provides:
(A) a right of permanent use of the product; or
(B) a right to use the product that is less than a permanent use, including a right:
(I) for a definite or specified length of time; and
(II) that terminates upon the occurrence of a condition; and
(n) sales of leased tangible personal property from the lessor to the lessee made in the
state.
(2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax
are imposed on a transaction described in Subsection (1) equal to the sum of:
(i) a state tax imposed on the transaction at a tax rate equal to the sum of:
(A) 4.70% plus the rate specified in Subsection (11)(a); and
(B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
and Use Tax Act, if the location of the transaction as determined under Sections 
59-12-211
through 
59-12-215
 is in a county in which the state imposes the tax under Part 18, Additional
State Sales and Use Tax Act; and
(II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
and Use Tax Act, if the location of the transaction as determined under Sections 
59-12-211
through 
59-12-215
 is in a city, town, or the unincorporated area of a county in which the state
imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
transaction under this chapter other than this part.
(b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a
state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to
the sum of:
(i) a state tax imposed on the transaction at a tax rate of 2%; and
(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
transaction under this chapter other than this part.
(c) (i) Except as provided in Subsection (2)(f) or (g), a local tax is imposed on amounts
paid or charged for food and food ingredients equal to the sum of the tax rates a county, city, or
town imposes under this chapter on the amounts paid or charged for food or food ingredients.
(ii) There is no state tax imposed on amounts paid or charged for food and food
ingredients.
(d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts
paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at
a rate of 4.85%.
(e) (i) (A) If a shared vehicle owner certifies to the commission, on a form prescribed
by the commission, that the shared vehicle is an individual-owned shared vehicle, a tax
imposed under Subsection (2)(a)(i)(A) does not apply to car sharing, a car-sharing program, a
shared vehicle driver, or a shared vehicle owner.
(B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is
required once during the time that the shared vehicle owner owns the shared vehicle.
(C) The commission shall verify that a shared vehicle is an individual-owned shared
vehicle by verifying that the applicable Utah taxes imposed under this chapter were paid on the
purchase of the shared vehicle.
(D) The exception under Subsection (2)(e)(i)(A) applies to a certified
individual-owned shared vehicle shared through a car-sharing program even if non-certified
shared vehicles are also available to be shared through the same car-sharing program.
(ii) A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing.
(iii) (A) A car-sharing program may rely in good faith on a shared vehicle owner's
representation that the shared vehicle is an individual-owned shared vehicle certified with the
commission as described in Subsection (2)(e)(i).
(B) If a car-sharing program relies in good faith on a shared vehicle owner's
representation that the shared vehicle is an individual-owned shared vehicle certified with the
commission as described in Subsection (2)(e)(i), the car-sharing program is not liable for any
tax, penalty, fee, or other sanction imposed on the shared vehicle owner.
(iv) If all shared vehicles shared through a car-sharing program are certified as
described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has no obligation
to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax period.
(v) [
(A)
] A car-sharing program is not required to list or otherwise identify an
individual-owned shared vehicle on a return or an attachment to a return.
(vi) A car-sharing program shall:
(A) retain tax information for each car-sharing program transaction; and
(B) provide the information described in Subsection (2)(e)(vi)(A) to the commission at
the commission's request.
(f) (i) For a bundled transaction that is attributable to food and food ingredients and
tangible personal property other than food and food ingredients, a state tax and a local tax is
imposed on the entire bundled transaction equal to the sum of:
(A) a state tax imposed on the entire bundled transaction equal to the sum of:
(I) the tax rate described in Subsection (2)(a)(i)(A); and
(II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
Sales and Use Tax Act, if the location of the transaction as determined under Sections
59-12-211
 through 
59-12-215
 is in a county in which the state imposes the tax under Part 18,
Additional State Sales and Use Tax Act; and
(Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
Sales and Use Tax Act, if the location of the transaction as determined under Sections
59-12-211
 through 
59-12-215
 is in a city, town, or the unincorporated area of a county in which
the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
(B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
described in Subsection (2)(a)(ii).
(ii) If an optional computer software maintenance contract is a bundled transaction that
consists of taxable and nontaxable products that are not separately itemized on an invoice or
similar billing document, the purchase of the optional computer software maintenance contract
is 40% taxable under this chapter and 60% nontaxable under this chapter.
(iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled
transaction described in Subsection (2)(f)(i) or (ii):
(A) if the sales price of the bundled transaction is attributable to tangible personal
property, a product, or a service that is subject to taxation under this chapter and tangible
personal property, a product, or service that is not subject to taxation under this chapter, the
entire bundled transaction is subject to taxation under this chapter unless:
(I) the seller is able to identify by reasonable and verifiable standards the tangible
personal property, product, or service that is not subject to taxation under this chapter from the
books and records the seller keeps in the seller's regular course of business; or
(II) state or federal law provides otherwise; or
(B) if the sales price of a bundled transaction is attributable to two or more items of
tangible personal property, products, or services that are subject to taxation under this chapter
at different rates, the entire bundled transaction is subject to taxation under this chapter at the
higher tax rate unless:
(I) the seller is able to identify by reasonable and verifiable standards the tangible
personal property, product, or service that is subject to taxation under this chapter at the lower
tax rate from the books and records the seller keeps in the seller's regular course of business; or
(II) state or federal law provides otherwise.
(iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the
seller's regular course of business includes books and records the seller keeps in the regular
course of business for nontax purposes.
(g) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(g)(ii)
and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
of tangible personal property, other property, a product, or a service that is not subject to
taxation under this chapter, the entire transaction is subject to taxation under this chapter unless
the seller, at the time of the transaction:
(A) separately states the portion of the transaction that is not subject to taxation under
this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
(B) is able to identify by reasonable and verifiable standards, from the books and
records the seller keeps in the seller's regular course of business, the portion of the transaction
that is not subject to taxation under this chapter.
(ii) A purchaser and a seller may correct the taxability of a transaction if:
(A) after the transaction occurs, the purchaser and the seller discover that the portion of
the transaction that is not subject to taxation under this chapter was not separately stated on an
invoice, bill of sale, or similar document provided to the purchaser because of an error or
ignorance of the law; and
(B) the seller is able to identify by reasonable and verifiable standards, from the books
and records the seller keeps in the seller's regular course of business, the portion of the
transaction that is not subject to taxation under this chapter.
(iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller keeps
in the seller's regular course of business includes books and records the seller keeps in the
regular course of business for nontax purposes.
(h) (i) If the sales price of a transaction is attributable to two or more items of tangible
personal property, products, or services that are subject to taxation under this chapter at
different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
unless the seller, at the time of the transaction:
(A) separately states the items subject to taxation under this chapter at each of the
different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
(B) is able to identify by reasonable and verifiable standards the tangible personal
property, product, or service that is subject to taxation under this chapter at the lower tax rate
from the books and records the seller keeps in the seller's regular course of business.
(ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the
seller's regular course of business includes books and records the seller keeps in the regular
course of business for nontax purposes.
(i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax
rate imposed under the following shall take effect on the first day of a calendar quarter:
(i) Subsection (2)(a)(i)(A);
(ii) Subsection (2)(b)(i); or
(iii) Subsection (2)(f)(i)(A)(I).
(j) (i) A tax rate increase takes effect on the first day of the first billing period that
begins on or after the effective date of the tax rate increase if the billing period for the
transaction begins before the effective date of a tax rate increase imposed under:
(A) Subsection (2)(a)(i)(A);
(B) Subsection (2)(b)(i); or
(C) Subsection (2)(f)(i)(A)(I).
(ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
statement for the billing period is rendered on or after the effective date of the repeal of the tax
or the tax rate decrease imposed under:
(A) Subsection (2)(a)(i)(A);
(B) Subsection (2)(b)(i); or
(C) Subsection (2)(f)(i)(A)(I).
(k) (i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale
is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal
or change in a tax rate takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
(ii) Subsection (2)(k)(i) applies to the tax rates described in the following:
(A) Subsection (2)(a)(i)(A);
(B) Subsection (2)(b)(i); or
(C) Subsection (2)(f)(i)(A)(I).
(iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
the commission may by rule define the term "catalogue sale."
(l) (i) For a location described in Subsection (2)(l)(ii), the commission shall determine
the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the
predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
(ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
or other fuel is furnished through a single meter for two or more of the following uses:
(A) a commercial use;
(B) an industrial use; or
(C) a residential use.
(3) (a) The following state taxes shall be deposited into the General Fund:
(i) the tax imposed by Subsection (2)(a)(i)(A);
(ii) the tax imposed by Subsection (2)(b)(i); and
(iii) the tax imposed by Subsection (2)(f)(i)(A)(I).
(b) The following local taxes shall be distributed to a county, city, or town as provided
in this chapter:
(i) the tax imposed by Subsection (2)(a)(ii);
(ii) the tax imposed by Subsection (2)(b)(ii);
(iii) the tax imposed by Subsection (2)(c); and
(iv) the tax imposed by Subsection (2)(f)(i)(B).
(c) The state tax imposed by Subsection (2)(d) shall be deposited into the General
Fund.
(4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
through (g):
(i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
(A) by a 1/16% tax rate on the transactions described in Subsection (1); and
(B) for the fiscal year; or
(ii) $17,500,000.
(b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
described in Subsection (4)(a) shall be transferred each year as designated sales and use tax
revenue to the Department of Natural Resources to:
(A) implement the measures described in Subsections 
79-2-303
(3)(a) through (d) to
protect sensitive plant and animal species; or
(B) award grants, up to the amount authorized by the Legislature in an appropriations
act, to political subdivisions of the state to implement the measures described in Subsections
79-2-303
(3)(a) through (d) to protect sensitive plant and animal species.
(ii) Money transferred to the Department of Natural Resources under Subsection
(4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
person to list or attempt to have listed a species as threatened or endangered under the
Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
(iii) At the end of each fiscal year:
(A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
Water Resources Conservation and Development Fund created in Section 
73-10-24
;
(B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
Utah Wastewater Loan Program Subaccount created in Section 
73-10c-5
; and
(C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
Drinking Water Loan Program Subaccount created in Section 
73-10c-5
.
(c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
created in Section 
4-18-106
.
(d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
in Subsection (4)(a) shall be transferred each year as designated sales and use tax revenue to
the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for
the adjudication of water rights.
(ii) At the end of each fiscal year:
(A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
Water Resources Conservation and Development Fund created in Section 
73-10-24
;
(B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
Utah Wastewater Loan Program Subaccount created in Section 
73-10c-5
; and
(C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
Drinking Water Loan Program Subaccount created in Section 
73-10c-5
.
(e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
in Subsection (4)(a) shall be deposited into the Water Resources Conservation and
Development Fund created in Section 
73-10-24
 for use by the Division of Water Resources.
(ii) In addition to the uses allowed of the Water Resources Conservation and
Development Fund under Section 
73-10-24
, the Water Resources Conservation and
Development Fund may also be used to:
(A) conduct hydrologic and geotechnical investigations by the Division of Water
Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
quantifying surface and ground water resources and describing the hydrologic systems of an
area in sufficient detail so as to enable local and state resource managers to plan for and
accommodate growth in water use without jeopardizing the resource;
(B) fund state required dam safety improvements; and
(C) protect the state's interest in interstate water compact allocations, including the
hiring of technical and legal staff.
(f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program Subaccount
created in Section 
73-10c-5
 for use by the Water Quality Board to fund wastewater projects.
(g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program Subaccount
created in Section 
73-10c-5
 for use by the Division of Drinking Water to:
(i) provide for the installation and repair of collection, treatment, storage, and
distribution facilities for any public water system, as defined in Section 
19-4-102
;
(ii) develop underground sources of water, including springs and wells; and
(iii) develop surface water sources.
(5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
2006, the difference between the following amounts shall be expended as provided in this
Subsection (5), if that difference is greater than $1:
(i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
(ii) $17,500,000.
(b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
(A) transferred each fiscal year to the Department of Natural Resources as designated
sales and use tax revenue; and
(B) expended by the Department of Natural Resources for watershed rehabilitation or
restoration.
(ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation
and Development Fund created in Section 
73-10-24
.
(c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
remaining difference described in Subsection (5)(a) shall be:
(A) transferred each fiscal year to the Division of Water Resources as designated sales
and use tax revenue; and
(B) expended by the Division of Water Resources for cloud-seeding projects
authorized by Title 73, Chapter 15, Modification of Weather.
(ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation
and Development Fund created in Section 
73-10-24
.
(d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
remaining difference described in Subsection (5)(a) shall be deposited into the Water
Resources Conservation and Development Fund created in Section 
73-10-24
 for use by the
Division of Water Resources for:
(i) preconstruction costs:
(A) as defined in Subsection 
73-26-103
(6) for projects authorized by Title 73, Chapter
26, Bear River Development Act; and
(B) as defined in Subsection 
73-28-103
(8) for the Lake Powell Pipeline project
authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
(ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
Chapter 26, Bear River Development Act;
(iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
(iv) other uses authorized under Sections 
73-10-24
, 
73-10-25.1
, and 
73-10-30
, and
Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
(e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
remaining difference described in Subsection (5)(a) shall be deposited each year into the Water
Rights Restricted Account created by Section 
73-2-1.6
.
(6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a),
each fiscal year, the commission shall deposit into the Water Infrastructure Restricted Account
created in Section 
73-10g-103
 the amount of revenue generated by a 1/16% tax rate on the
transactions described in Subsection (1) for the fiscal year.
(7) (a) Notwithstanding Subsection (3)(a) and subject to Subsection (7)(b), for a fiscal
year beginning on or after July 1, 2023, the commission shall deposit into the Transportation
Investment Fund of 2005 created by Section 
72-2-124
 a portion of the taxes listed under
Subsection (3)(a) equal to 17% of the revenue collected from the following sales and use taxes:
(i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(ii) the tax imposed by Subsection (2)(b)(i); and
(iii) the tax imposed by Subsection (2)(f)(i)(A)(I).
(b) (i) As used in this Subsection (7)(b):
(A) "Additional growth revenue" means the amount of relevant revenue collected in
the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
previous fiscal year.
(B) "Combined amount" means the combined total amount of money deposited into the
Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
(C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
Investment Fund created in Subsection 
72-2-124
(10).
(D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
equals 17% of the revenue collected from taxes described in Subsections (7)(a)(i) through (iii).
(ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
reduce the deposit under Subsection (7)(a) into the Transportation Investment Fund of 2005 by
an amount equal to the amount of the deposit under this Subsection (7)(b) to the Cottonwood
Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
limit in Subsection (7)(b)(iii).
(iii) The commission shall annually deposit the amount described in Subsection
(7)(b)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
for any single fiscal year of $20,000,000.
(iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
Canyons fund under this Subsection (7)(b) in the same proportion as the decline in relevant
revenue.
(c) (i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1,
2023, the commission shall annually reduce the deposit into the Transportation Investment
Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is equal to 5% of:
(A) the amount of revenue generated in the current fiscal year by the portion of taxes
listed under Subsection (3)(a) that equals 20.68% of the revenue collected from taxes described
in Subsections (7)(a)(i) through (iv);
(B) the amount of revenue generated in the current fiscal year by registration fees
designated under Section 
41-1a-1201
 to be deposited into the Transportation Investment Fund
of 2005; and
(C) [
revenues
] 
revenue
 transferred by the Division of Finance to the Transportation
Investment Fund of 2005 in accordance with Section 
72-2-106
 in the current fiscal year.
(ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a
given fiscal year.
(iii) The commission shall annually deposit the amount described in Subsection
(7)(c)(i) into the Active Transportation Investment Fund created in Subsection 
72-2-124
(11).
(8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
Subsection (7), and subject to Subsections (8)(b) and (d)(ii), for a fiscal year beginning on or
after July 1, 2018, the commission shall annually deposit into the Transportation Investment
Fund of 2005 created by Section 
72-2-124
 a portion of the taxes listed under Subsection (3)(a)
in an amount equal to 3.68% of the [
revenues
] 
revenue
 collected from the following taxes:
(i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(ii) the tax imposed by Subsection (2)(b)(i); and
(iii) the tax imposed by Subsection (2)(f)(i)(A)(I).
(b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by
an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by
the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale
or use in this state that exceeds 29.4 cents per gallon.
(c) The commission shall annually deposit the amount described in Subsection (8)(b)
into the Transit Transportation Investment Fund created in Section 
72-2-124
.
(d) (i) As used in this Subsection (8)(d):
(A) "Additional growth revenue" means the amount of relevant revenue collected in
the current fiscal year that exceeds by more than 3% the relevant revenue collected in the
previous fiscal year.
(B) "Combined amount" means the combined total amount of money deposited into the
Cottonwood Canyons fund under Subsections (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
(C) "Cottonwood Canyons fund" means the Cottonwood Canyons Transportation
Investment Fund created in Subsection 
72-2-124
(10).
(D) "Relevant revenue" means the portion of taxes listed under Subsection (3)(a) that
equals 3.68% of the revenue collected from taxes described in Subsections (8)(a)(i) through
(iii).
(ii) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of 2005 by
an amount equal to the amount of the deposit under this Subsection (8)(d) to the Cottonwood
Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
limit in Subsection (8)(d)(iii).
(iii) The commission shall annually deposit the amount described in Subsection
(8)(d)(ii) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
for any single fiscal year of $20,000,000.
(iv) If the amount of relevant revenue declines in a fiscal year compared to the previous
fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
Canyons fund under this Subsection (8)(d) in the same proportion as the decline in relevant
revenue.
(9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
created by Section 
35A-8-1009
 and expended as provided in Section 
35A-8-1009
.
(10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the
fiscal year during which the commission receives notice under Section 
63N-2-510
 that
construction on a qualified hotel, as defined in Section 
63N-2-502
, has begun, the commission
shall, for two consecutive fiscal years, annually deposit $1,900,000 of the revenue generated by
the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund, created in
Section 
63N-2-512
.
(11) (a) The rate specified in this subsection is 0.15%.
(b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the
rate described in Subsection (11)(a) on the transactions that are subject to the sales and use tax
under Subsection (2)(a)(i)(A) into the Medicaid Expansion Fund created in Section 
26B-1-315
.
(12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated credit
solely for use of the Search and Rescue Financial Assistance Program created in, and expended
in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
(13) (a) For each fiscal year beginning with fiscal year 2020-21, the commission shall
annually transfer $1,813,400 of the revenue deposited into the Transportation Investment Fund
of 2005 under Subsections (7) and (8) to the General Fund.
(b) If the total revenue deposited into the Transportation Investment Fund of 2005
under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the commission shall
transfer the total revenue deposited into the Transportation Investment Fund of 2005 under
Subsections (7) and (8) during the fiscal year to the General Fund.
(14) Notwithstanding Subsection (3)(a), and as described in Section 
63N-3-610
,
beginning the first day of the calendar quarter one year after the sales and use tax boundary for
a housing and transit reinvestment zone is established, the commission, at least annually, shall
transfer an amount equal to 15% of the sales and use tax increment within an established sales
and use tax boundary, as defined in Section 
63N-3-602
, into the Transit Transportation
Investment Fund created in Section 
72-2-124
.
(15) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure
Restricted Account, created in Section 
51-9-902
, a portion of the taxes listed under Subsection
(3)(a) equal to 1% of the [
revenues
] 
revenue
 collected from the following sales and use taxes:
(a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(b) the tax imposed by Subsection (2)(b)(i); and
(c) the tax imposed by Subsection (2)(f)(i)(A)(I).
(16) (a) Notwithstanding Subsection (3)(a), for each fiscal year beginning on or after
July 1, 2024, the commission shall calculate the amount that is equal to 40% of the amount of
state sales and use tax revenue that is:
(i) imposed under Subsection (2);
(ii) remitted in the previous fiscal year; and
(iii) remitted by an establishment that reports a NAICS Code 45911, Sporting Goods
Retailers, of the 2022 North American Industrial Classification System of the federal Executive
Office of the President, Office of Management and Budget, on the establishment's sales tax
account or sales tax outlet.
(b) The commission shall report the amount calculated in accordance with Subsection
(16)(a) to the Division of Finance and the Office of the Legislative Fiscal Analyst.
(c) The Division of Finance shall deposit the amount calculated in accordance with
Subsection (16)(a) into the Outdoor Recreation Impacts Restricted Account created in Section
79-7-207
.
Section 3. Section 
63J-1-602.1
 is amended to read:
63J-1-602.1.
List of nonlapsing appropriations from accounts and funds.
Appropriations made from the following accounts or funds are nonlapsing:
(1) The Native American Repatriation Restricted Account created in Section 
9-9-407
.
(2) Certain money payable for expenses of the Pete Suazo Utah Athletic Commission,
as provided under Title 9, Chapter 23, Pete Suazo Utah Athletic Commission Act.
(3) Funds collected for directing and administering the C-PACE district created in
Section 
11-42a-106
.
(4) Money received by the Utah Inland Port Authority, as provided in Section
11-58-105
.
(5) The Commerce Electronic Payment Fee Restricted Account created in Section
13-1-17
.
(6) The Division of Air Quality Oil, Gas, and Mining Restricted Account created in
Section 
19-2a-106
.
(7) The Division of Water Quality Oil, Gas, and Mining Restricted Account created in
Section 
19-5-126
.
(8) State funds for matching federal funds in the Children's Health Insurance Program
as provided in Section 
26B-3-906
.
(9) Funds collected from the program fund for local health department expenses
incurred in responding to a local health emergency under Section 
26B-7-111
.
(10) The Technology Development Restricted Account created in Section 
31A-3-104
.
(11) The Criminal Background Check Restricted Account created in Section
31A-3-105
.
(12) The Captive Insurance Restricted Account created in Section 
31A-3-304
, except
to the extent that Section 
31A-3-304
 makes the money received under that section free revenue.
(13) The Title Licensee Enforcement Restricted Account created in Section
31A-23a-415
.
(14) The Health Insurance Actuarial Review Restricted Account created in Section
31A-30-115
.
(15) The State Mandated Insurer Payments Restricted Account created in Section
31A-30-118
.
(16) The Insurance Fraud Investigation Restricted Account created in Section
31A-31-108
.
(17) The Underage Drinking Prevention Media and Education Campaign Restricted
Account created in Section 
32B-2-306
.
(18) The Drinking While Pregnant Prevention Media and Education Campaign
Restricted Account created in Section 
32B-2-308
.
(19) The School Readiness Restricted Account created in Section 
35A-15-203
.
(20) Money received by the Utah State Office of Rehabilitation for the sale of certain
products or services, as provided in Section 
35A-13-202
.
(21) The Oil and Gas Administrative Penalties Account created in Section 
40-6-11
.
(22) The Oil and Gas Conservation Account created in Section 
40-6-14.5
.
(23) The Division of Oil, Gas, and Mining Restricted account created in Section
40-6-23
.
(24) The Electronic Payment Fee Restricted Account created by Section 
41-1a-121
 to
the Motor Vehicle Division.
(25) The License Plate Restricted Account created by Section 
41-1a-122
.
(26) The Motor Vehicle Enforcement Division Temporary Permit Restricted Account
created by Section 
41-3-110
 to the State Tax Commission.
(27) The State Disaster Recovery Restricted Account to the Division of Emergency
Management, as provided in Section 
53-2a-603
.
(28) The Response, Recovery, and Post-disaster Mitigation Restricted Account created
in Section 
53-2a-1302
.
(29) The Department of Public Safety Restricted Account to the Department of Public
Safety, as provided in Section 
53-3-106
.
(30) The Utah Highway Patrol Aero Bureau Restricted Account created in Section
53-8-303
.
(31) The DNA Specimen Restricted Account created in Section 
53-10-407
.
(32) The Technical Colleges Capital Projects Fund created in Section 
53B-2a-118
.
(33) The Higher Education Capital Projects Fund created in Section 
53B-22-202
.
(34) A certain portion of money collected for administrative costs under the School
Institutional Trust Lands Management Act, as provided under Section 
53C-3-202
.
(35) The Public Utility Regulatory Restricted Account created in Section 
54-5-1.5
,
subject to Subsection 
54-5-1.5
(4)(d).
(36) Funds collected from a surcharge fee to provide certain licensees with access to an
electronic reference library, as provided in Section 
58-3a-105
.
(37) Certain fines collected by the Division of Professional Licensing for violation of
unlawful or unprofessional conduct that are used for education and enforcement purposes, as
provided in Section 
58-17b-505
.
(38) Funds collected from a surcharge fee to provide certain licensees with access to an
electronic reference library, as provided in Section 
58-22-104
.
(39) Funds collected from a surcharge fee to provide certain licensees with access to an
electronic reference library, as provided in Section 
58-55-106
.
(40) Funds collected from a surcharge fee to provide certain licensees with access to an
electronic reference library, as provided in Section 
58-56-3.5
.
(41) Certain fines collected by the Division of Professional Licensing for use in
education and enforcement of the Security Personnel Licensing Act, as provided in Section
58-63-103
.
(42) The Relative Value Study Restricted Account created in Section 
59-9-105
.
(43) The Cigarette Tax Restricted Account created in Section 
59-14-204
.
(44) Funds paid to the Division of Real Estate for the cost of a criminal background
check for a mortgage loan license, as provided in Section 
61-2c-202
.
(45) Funds paid to the Division of Real Estate for the cost of a criminal background
check for principal broker, associate broker, and sales agent licenses, as provided in Section
61-2f-204
.
(46) Certain funds donated to the Department of Health and Human Services, as
provided in Section 
26B-1-202
.
(47) Certain funds donated to the Division of Child and Family Services, as provided
in Section 
80-2-404
.
(48) Funds collected by the Office of Administrative Rules for publishing, as provided
in Section 
63G-3-402
.
(49) The Immigration Act Restricted Account created in Section 
63G-12-103
.
(50) Money received by the military installation development authority, as provided in
Section 
63H-1-504
.
(51) The Computer Aided Dispatch Restricted Account created in Section 
63H-7a-303
.
(52) The Unified Statewide 911 Emergency Service Account created in Section
63H-7a-304
.
(53) The Utah Statewide Radio System Restricted Account created in Section
63H-7a-403
.
(54) The Utah Capital Investment Restricted Account created in Section 
63N-6-204
.
(55) The Motion Picture Incentive Account created in Section 
63N-8-103
.
(56) Funds collected by the housing of state probationary inmates or state parole
inmates, as provided in Subsection 
64-13e-104
(2).
(57) Certain forestry and fire control funds utilized by the Division of Forestry, Fire,
and State Lands, as provided in Section 
65A-8-103
.
(58) The Amusement Ride Safety Restricted Account, as provided in Section
72-16-204
.
(59) Certain funds received by the Office of the State Engineer for well drilling fines or
bonds, as provided in Section 
73-3-25
.
(60) The Water Resources Conservation and Development Fund, as provided in
Section 
73-23-2
.
(61) Award money under the State Asset Forfeiture Grant Program, as provided under
Section 
77-11b-403
.
(62) Funds donated or paid to a juvenile court by private sources, as provided in
Subsection 
78A-6-203
(1)(c).
(63) Fees for certificate of admission created under Section 
78A-9-102
.
(64) Funds collected for adoption document access as provided in Sections 
78B-6-141
,
78B-6-144
, and 
78B-6-144.5
.
(65) Funds collected for indigent defense as provided in Title 78B, Chapter 22, Part 4,
Utah Indigent Defense Commission.
(66) The Utah Geological Survey Oil, Gas, and Mining Restricted Account created in
Section 
79-3-403
.
(67) Revenue for golf user fees at the Wasatch Mountain State Park, Palisades State
Park, and Green River State Park, as provided under Section 
79-4-403
.
(68) Certain funds received by the Division of State Parks from the sale or disposal of
buffalo, as provided under Section 
79-4-1001
.
(69) The Outdoor Recreation Impacts Restricted Account created in Section 
79-7-207
.
Section 4. Section 
79-7-207
 is enacted to read:
 79-7-207.
Outdoor Recreation Impacts Restricted Account.
(1) There is created within the General Fund a restricted account known as the
"Outdoor Recreation Impacts Restricted Account."
(2) The account shall consist of:
(a) revenue deposited in accordance with Section 
59-12-103
;
(b) any other funds received as donations for the account or appropriations from other
sources; and
(c) interest earned on the account.
(3) In accordance with Section 
63J-1-602.1
, appropriations from the account are
nonlapsing.
(4) (a) The account shall earn interest.
(b) Interest earned on the money in the account shall be deposited into the account.
(5) The Legislature may appropriate money from the restricted account:
(a) for avalanche forecasting in the state; or
(b) to a county of the fourth, fifth, or sixth class or a county with a population density
of fewer than 15 people per square mile to mitigate the impacts of outdoor recreation,
including:
(i) solid waste disposal;
(ii) search and rescue activities;
(iii) law enforcement activities;
(iv) emergency medical services; or
(v) fire protection services.
Section 5. 
Effective date.
(1) Except as provided in Subsection (2), this bill takes effect on May 1, 2024.
(2) The actions affecting Section 
59-12-103
 (Contingently Effective 01/01/25)
contingently take effect on January 1, 2025.