Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 379 (2025GS)

Sponsor

Rep. Gricius, Stephanie

Final action

Governor Signed 3/26/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• defines terms;
• in circumstances where a population estimate is available from the Utah Population Committee and the United States Bureau of the Census, requires the use of the census or census estimate only if the Utah Population Committee estimate is unavailable;
• requires the Utah Population Committee to annually provide an adjusted sub-county population estimate for each municipality and unincorporated area within the state;
• requires government entities to share information with the Utah Population Committee that is necessary for the committee to prepare population estimates; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

53
10-2-602
10-2-711
10-9a-103
10-9a-302
17-27a-103
17-27a-302
17-50-502
17B-2a-802
26B-3-301
59-1-403
59-12-205
59-12-401
59-12-402
59-12-405
59-12-603
59-12-1102
59-12-2206
59-12-2219
59-12-2220
63C-20-102
63C-20-104
63C-20-105
67-1a-2
72-2-108
72-2-133
73-5-8.5
78B-1-110
0
Population Data Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Stephanie Gricius
Senate Sponsor: Michael K. McKell
LONG TITLE
General Description:
This bill addresses population data.
Highlighted Provisions:
This bill:
defines terms;
in circumstances where a population estimate is available from the Utah Population 
Committee and the United States Bureau of the Census, requires the use of the census or 
census estimate only if the Utah Population Committee estimate is unavailable; 
requires the Utah Population Committee to annually provide an adjusted sub-county 
population estimate for each municipality and unincorporated area within the state;
requires government entities to share information with the Utah Population Committee 
that is necessary for the committee to prepare population estimates; and
makes technical and conforming changes. 
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
10-2-602
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2018, Chapter 330
10-2-711
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2018, Chapter 330
10-9a-103
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 464
10-9a-302
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 438
17-27a-103
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 464
17-27a-302
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2021, Chapter 385
17-50-502
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2019, Chapter 14
17B-2a-802
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 498
26B-3-301
, 
Effective 
05/07/25
 as renumbered and amended by Laws of Utah 2023, 
Chapter 306
59-1-403
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapters 25, 35
59-12-205
, 
Effective 
07/01/25
 as last amended by Laws of Utah 2024, Chapter 535
59-12-401
, 
Effective 
07/01/25
 as last amended by Laws of Utah 2024, Chapter 419
59-12-402
, 
Effective 
07/01/25
 as last amended by Laws of Utah 2024, Chapter 419
59-12-405
, 
Effective 
07/01/25
 as last amended by Laws of Utah 2019, Chapter 245
59-12-603
, 
Effective 
07/01/25
 as last amended by Laws of Utah 2024, Chapter 274
59-12-1102
, 
Effective 
07/01/25
 as last amended by Laws of Utah 2023, Chapters 435, 
471
59-12-2206
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2023, Chapter 471
59-12-2219
, 
Effective 
07/01/25
 as last amended by Laws of Utah 2024, Chapter 498
59-12-2220
, 
Effective 
07/01/25
 as last amended by Laws of Utah 2024, Chapters 498, 
501
63C-20-102
, 
Effective 
05/07/25
 as enacted by Laws of Utah 2018, Chapter 330
63C-20-104
, 
Effective 
05/07/25
 as enacted by Laws of Utah 2018, Chapter 330
63C-20-105
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2021, Chapter 382
67-1a-2
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapter 438
72-2-108
, 
Effective 
07/01/25
 as last amended by Laws of Utah 2024, Chapter 438
72-2-133
, 
Effective 
07/01/25
 as enacted by Laws of Utah 2023, Chapter 372
73-5-8.5
, 
Effective 
05/07/25
 as enacted by Laws of Utah 2023, Chapter 248
78B-1-110
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2018, Chapter 330
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
10-2-602
 is amended to read:
10-2-602
Effective 
05/07/25
. Contents of resolution or petition.
(1)
The resolution of the governing body or the petition of the electors shall include:
(a)
a statement fully describing each of the areas to be included within the consolidated 
municipality;
(b)
the name of the proposed consolidated municipality; and
(c)
the names of the municipalities to be consolidated.
(2)
(a)
The resolution or petition shall state the population of each of the municipalities 
within the area of the proposed consolidated municipality and the total population of 
the proposed consolidated municipality.
(b)
(i)
The population 
figure 
for each municipality 
under Subsection (2)(a) shall be 
derived from
:
(i)
the estimate of the Utah Population Committee created in Section 
63C-20-103
; or
(ii)
if the Utah Population Committee estimate is not available, 
the most recent 
official census or census estimate of the United States Bureau of the Census.
(ii)
If the population figure is not available from the United States Bureau of the 
Census, the population figure shall be derived from the estimate from the Utah 
Population Committee.
Section 2, Section 
10-2-711
 is amended to read:
10-2-711
Effective 
05/07/25
. Dissolution by the county legislative body.
(1)
(a)
A municipality having fewer than 50 residents may be dissolved on application to 
the district court by the county legislative body of the county where the municipality 
is located.
(b)
(i)
The population 
figure 
for each municipality 
under Subsection (1)(a) shall be 
derived from
:
(i)
the estimate of the Utah Population Committee created in Section 
63C-20-103
; or
(ii)
if the Utah Population Committee estimate is not available,
 the most recent 
official census or census estimate of the United States Bureau of the Census.
(ii)
If the population figure is not available from the United States Bureau of the 
Census, the population figure shall be derived from the estimate from the Utah 
Population Committee.
(2)
Notice of the application shall be served on the municipality in the manner prescribed 
by law or by publication in the manner provided by law if the municipal authorities 
cannot be served.
(3)
The district court may enter an order approving the dissolution of the municipality on a 
finding that the existence of the municipality serves no valid municipal purpose, its 
existence is a sham, or on a clear and convincing showing that the best interests of the 
community would be served by the dissolution.
(4)
If the municipality is dissolved, the district court shall wind down the affairs and 
dissolve the municipality as quickly as possible in the same manner as is provided in 
Sections 
10-2-705
 through 
10-2-709
Part 7, Dissolution of Municipalities
.
Section 3, Section 
10-9a-103
 is amended to read:
10-9a-103
Effective 
05/07/25
. Definitions.
As used in this chapter:
(1)
"Accessory dwelling unit" means a habitable living unit added to, created within, or 
detached from a primary single-family dwelling and contained on one lot.
(2)
"Adversely affected party" means a person other than a land use applicant who:
(a)
owns real property adjoining the property that is the subject of a land use application 
or land use decision; or
(b)
will suffer a damage different in kind than, or an injury distinct from, that of the 
general community as a result of the land use decision.
(3)
"Affected entity" means a county, municipality, special district, special service district 
under Title 17D, Chapter 1, Special Service District Act, school district, interlocal 
cooperation entity established under Title 11, Chapter 13, Interlocal Cooperation Act, 
specified public utility, property owner, property owners association, or the Department 
of Transportation, if:
(a)
the entity's services or facilities are likely to require expansion or significant 
modification because of an intended use of land;
(b)
the entity has filed with the municipality a copy of the entity's general or long-range 
plan; or
(c)
the entity has filed with the municipality a request for notice during the same 
calendar year and before the municipality provides notice to an affected entity in 
compliance with a requirement imposed under this chapter.
(4)
"Affected owner" means the owner of real property that is:
(a)
a single project;
(b)
the subject of a land use approval that sponsors of a referendum timely challenged in 
accordance with Subsection 
20A-7-601
(6); and
(c)
determined to be legally referable under Section 
20A-7-602.8
.
(5)
"Appeal authority" means the person, board, commission, agency, or other body 
designated by ordinance to decide an appeal of a decision of a land use application or a 
variance.
(6)
"Billboard" means a freestanding ground sign located on industrial, commercial, or 
residential property if the sign is designed or intended to direct attention to a business, 
product, or service that is not sold, offered, or existing on the property where the sign is 
located.
(7)
(a)
"Charter school" means:
(i)
an operating charter school;
(ii)
a charter school applicant that a charter school authorizer approves in accordance 
with Title 53G, Chapter 5, Part 3, Charter School Authorization; or
(iii)
an entity that is working on behalf of a charter school or approved charter 
applicant to develop or construct a charter school building.
(b)
"Charter school" does not include a therapeutic school.
(8)
"Conditional use" means a land use that, because of the unique characteristics or 
potential impact of the land use on the municipality, surrounding neighbors, or adjacent 
land uses, may not be compatible in some areas or may be compatible only if certain 
conditions are required that mitigate or eliminate the detrimental impacts.
(9)
"Constitutional taking" means a governmental action that results in a taking of private 
property so that compensation to the owner of the property is required by the:
(a)
Fifth or Fourteenth Amendment of the Constitution of the United States; or
(b)
Utah Constitution
,
 Article I, Section 22.
(10)
"Culinary water authority" means the department, agency, or public entity with 
responsibility to review and approve the feasibility of the culinary water system and 
sources for the subject property.
(11)
"Development activity" means:
(a)
any construction or expansion of a building, structure, or use that creates additional 
demand and need for public facilities;
(b)
any change in use of a building or structure that creates additional demand and need 
for public facilities; or
(c)
any change in the use of land that creates additional demand and need for public 
facilities.
(12)
(a)
"Development agreement" means a written agreement or amendment to a written 
agreement between a municipality and one or more parties that regulates or controls 
the use or development of a specific area of land.
(b)
"Development agreement" does not include an improvement completion assurance.
(13)
(a)
"Disability" means a physical or mental impairment that substantially limits one 
or more of a person's major life activities, including a person having a record of such 
an impairment or being regarded as having such an impairment.
(b)
"Disability" does not include current illegal use of, or addiction to, any federally 
controlled substance, as defined in Section 102 of the Controlled Substances Act, 21 
U.S.C. 802.
(14)
"Educational facility":
(a)
means:
(i)
a school district's building at which pupils assemble to receive instruction in a 
program for any combination of grades from preschool through grade 12, 
including kindergarten and a program for children with disabilities;
(ii)
a structure or facility:
(A)
located on the same property as a building described in Subsection (14)(a)(i); 
and
(B)
used in support of the use of that building; and
(iii)
a building to provide office and related space to a school district's administrative 
personnel; and
(b)
does not include:
(i)
land or a structure, including land or a structure for inventory storage, equipment 
storage, food processing or preparing, vehicle storage or maintenance, or similar 
use that is:
(A)
not located on the same property as a building described in Subsection 
(14)(a)(i); and
(B)
used in support of the purposes of a building described in Subsection 
(14)(a)(i); or
(ii)
a therapeutic school.
(15)
"Fire authority" means the department, agency, or public entity with responsibility to 
review and approve the feasibility of fire protection and suppression services for the 
subject property.
(16)
"Flood plain" means land that:
(a)
is within the 100-year flood plain designated by the Federal Emergency Management 
Agency; or
(b)
has not been studied or designated by the Federal Emergency Management Agency 
but presents a likelihood of experiencing chronic flooding or a catastrophic flood 
event because the land has characteristics that are similar to those of a 100-year flood 
plain designated by the Federal Emergency Management Agency.
(17)
"General plan" means a document that a municipality adopts that sets forth general 
guidelines for proposed future development of the land within the municipality.
(18)
"Geologic hazard" means:
(a)
a surface fault rupture;
(b)
shallow groundwater;
(c)
liquefaction;
(d)
a landslide;
(e)
a debris flow;
(f)
unstable soil;
(g)
a rock fall; or
(h)
any other geologic condition that presents a risk:
(i)
to life;
(ii)
of substantial loss of real property; or
(iii)
of substantial damage to real property.
(19)
"Historic preservation authority" means a person, board, commission, or other body 
designated by a legislative body to:
(a)
recommend land use regulations to preserve local historic districts or areas; and
(b)
administer local historic preservation land use regulations within a local historic 
district or area.
(20)
"Home-based microschool" means the same as that term is defined in Section 
53G-6-201
.
(21)
"Hookup fee" means a fee for the installation and inspection of any pipe, line, meter, 
or appurtenance that connects to a municipal water, sewer, storm water, power, or other 
utility system.
(22)
"Identical plans" means building plans submitted to a municipality that:
(a)
are clearly marked as "identical plans";
(b)
are substantially identical to building plans that were previously submitted to and 
reviewed and approved by the municipality; and
(c)
describe a building that:
(i)
is located on land zoned the same as the land on which the building described in 
the previously approved plans is located;
(ii)
is subject to the same geological and meteorological conditions and the same law 
as the building described in the previously approved plans;
(iii)
has a floor plan identical to the building plan previously submitted to and 
reviewed and approved by the municipality; and
(iv)
does not require any additional engineering or analysis.
(23)
"Impact fee" means a payment of money imposed under Title 11, Chapter 36a, Impact 
Fees Act.
(24)
"Improvement completion assurance" means a surety bond, letter of credit, financial 
institution bond, cash, assignment of rights, lien, or other equivalent security required by 
a municipality to guaranty the proper completion of landscaping or an infrastructure 
improvement required as a condition precedent to:
(a)
recording a subdivision plat; or
(b)
development of a commercial, industrial, mixed use, or multifamily project.
(25)
"Improvement warranty" means an applicant's unconditional warranty that the 
applicant's installed and accepted landscaping or infrastructure improvement:
(a)
complies with the municipality's written standards for design, materials, and 
workmanship; and
(b)
will not fail in any material respect, as a result of poor workmanship or materials, 
within the improvement warranty period.
(26)
"Improvement warranty period" means a period:
(a)
no later than one year after a municipality's acceptance of required landscaping; or
(b)
no later than one year after a municipality's acceptance of required infrastructure, 
unless the municipality:
(i)
determines for good cause that a one-year period would be inadequate to protect 
the public health, safety, and welfare; and
(ii)
has substantial evidence, on record:
(A)
of prior poor performance by the applicant; or
(B)
that the area upon which the infrastructure will be constructed contains 
suspect soil and the municipality has not otherwise required the applicant to 
mitigate the suspect soil.
(27)
"Infrastructure improvement" means permanent infrastructure that is essential for the 
public health and safety or that:
(a)
is required for human occupation; and
(b)
an applicant must install:
(i)
in accordance with published installation and inspection specifications for public 
improvements; and
(ii)
whether the improvement is public or private, as a condition of:
(A)
recording a subdivision plat;
(B)
obtaining a building permit; or
(C)
development of a commercial, industrial, mixed use, condominium, or 
multifamily project.
(28)
"Internal lot restriction" means a platted note, platted demarcation, or platted 
designation that:
(a)
runs with the land; and
(b)
(i)
creates a restriction that is enclosed within the perimeter of a lot described on 
the plat; or
(ii)
designates a development condition that is enclosed within the perimeter of a lot 
described on the plat.
(29)
"Land use applicant" means a property owner, or the property owner's designee, who 
submits a land use application regarding the property owner's land.
(30)
"Land use application":
(a)
means an application that is:
(i)
required by a municipality; and
(ii)
submitted by a land use applicant to obtain a land use decision; and
(b)
does not mean an application to enact, amend, or repeal a land use regulation.
(31)
"Land use authority" means:
(a)
a person, board, commission, agency, or body, including the local legislative body, 
designated by the local legislative body to act upon a land use application; or
(b)
if the local legislative body has not designated a person, board, commission, agency, 
or body, the local legislative body.
(32)
"Land use decision" means an administrative decision of a land use authority or appeal 
authority regarding:
(a)
a land use permit; or
(b)
a land use application.
(33)
"Land use permit" means a permit issued by a land use authority.
(34)
"Land use regulation":
(a)
means a legislative decision enacted by ordinance, law, code, map, resolution, 
specification, fee, or rule that governs the use or development of land;
(b)
includes the adoption or amendment of a zoning map or the text of the zoning code; 
and
(c)
does not include:
(i)
a land use decision of the legislative body acting as the land use authority, even if 
the decision is expressed in a resolution or ordinance; or
(ii)
a temporary revision to an engineering specification that does not materially:
(A)
increase a land use applicant's cost of development compared to the existing 
specification; or
(B)
impact a land use applicant's use of land.
(35)
"Legislative body" means the municipal council.
(36)
"Local historic district or area" means a geographically definable area that:
(a)
contains any combination of buildings, structures, sites, objects, landscape features, 
archeological sites, or works of art that contribute to the historic preservation goals of 
a legislative body; and
(b)
is subject to land use regulations to preserve the historic significance of the local 
historic district or area.
(37)
"Lot" means a tract of land, regardless of any label, that is created by and shown on a 
subdivision plat that has been recorded in the office of the county recorder.
(38)
(a)
"Lot line adjustment" means a relocation of a lot line boundary between 
adjoining lots or between a lot and adjoining parcels in accordance with Section 
10-9a-608
:
(i)
whether or not the lots are located in the same subdivision; and
(ii)
with the consent of the owners of record.
(b)
"Lot line adjustment" does not mean a new boundary line that:
(i)
creates an additional lot; or
(ii)
constitutes a subdivision or a subdivision amendment.
(c)
"Lot line adjustment" does not include a boundary line adjustment made by the 
Department of Transportation.
(39)
"Major transit investment corridor" means public transit service that uses or occupies:
(a)
public transit rail right-of-way;
(b)
dedicated road right-of-way for the use of public transit, such as bus rapid transit; or
(c)
fixed-route bus corridors subject to an interlocal agreement or contract between a 
municipality or county and:
(i)
a public transit district as defined in Section 
17B-2a-802
; or
(ii)
an eligible political subdivision as defined in Section 
59-12-2219
59-12-2202
.
(40)
"Micro-education entity" means the same as that term is defined in Section 
53G-6-201
.
(41)
"Moderate income housing" means housing occupied or reserved for occupancy by 
households with a gross household income equal to or less than 80% of the median gross 
income for households of the same size in the county in which the city is located.
(42)
"Municipal utility easement" means an easement that:
(a)
is created or depicted on a plat recorded in a county recorder's office and is described 
as a municipal utility easement granted for public use;
(b)
is not a protected utility easement or a public utility easement as defined in Section 
54-3-27
;
(c)
the municipality or the municipality's affiliated governmental entity uses and 
occupies to provide a utility service, including sanitary sewer, culinary water, 
electrical, storm water, or communications or data lines;
(d)
is used or occupied with the consent of the municipality in accordance with an 
authorized franchise or other agreement;
(e)
(i)
is used or occupied by a specified public utility in accordance with an 
authorized franchise or other agreement; and
(ii)
is located in a utility easement granted for public use; or
(f)
is described in Section 
10-9a-529
 and is used by a specified public utility.
(43)
"Nominal fee" means a fee that reasonably reimburses a municipality only for time 
spent and expenses incurred in:
(a)
verifying that building plans are identical plans; and
(b)
reviewing and approving those minor aspects of identical plans that differ from the 
previously reviewed and approved building plans.
(44)
"Noncomplying structure" means a structure that:
(a)
legally existed before the structure's current land use designation; and
(b)
because of one or more subsequent land use ordinance changes, does not conform to 
the setback, height restrictions, or other regulations, excluding those regulations, 
which govern the use of land.
(45)
"Nonconforming use" means a use of land that:
(a)
legally existed before its current land use designation;
(b)
has been maintained continuously since the time the land use ordinance governing 
the land changed; and
(c)
because of one or more subsequent land use ordinance changes, does not conform to 
the regulations that now govern the use of the land.
(46)
"Official map" means a map drawn by municipal authorities and recorded in a county 
recorder's office that:
(a)
shows actual and proposed rights-of-way, centerline alignments, and setbacks for 
highways and other transportation facilities;
(b)
provides a basis for restricting development in designated rights-of-way or between 
designated setbacks to allow the government authorities time to purchase or 
otherwise reserve the land; and
(c)
has been adopted as an element of the municipality's general plan.
(47)
"Parcel" means any real property that is not a lot.
(48)
(a)
"Parcel boundary adjustment" means a recorded agreement between owners of 
adjoining parcels adjusting the mutual boundary, either by deed or by a boundary line 
agreement in accordance with Section 
10-9a-524
, if no additional parcel is created 
and:
(i)
none of the property identified in the agreement is a lot; or
(ii)
the adjustment is to the boundaries of a single person's parcels.
(b)
"Parcel boundary adjustment" does not mean an adjustment of a parcel boundary line 
that:
(i)
creates an additional parcel; or
(ii)
constitutes a subdivision.
(c)
"Parcel boundary adjustment" does not include a boundary line adjustment made by 
the Department of Transportation.
(49)
"Person" means an individual, corporation, partnership, organization, association, trust, 
governmental agency, or any other legal entity.
(50)
"Plan for moderate income housing" means a written document adopted by a 
municipality's legislative body that includes:
(a)
an estimate of the existing supply of moderate income housing located within the 
municipality;
(b)
an estimate of the need for moderate income housing in the municipality for the next 
five years;
(c)
a survey of total residential land use;
(d)
an evaluation of how existing land uses and zones affect opportunities for moderate 
income housing; and
(e)
a description of the municipality's program to encourage an adequate supply of 
moderate income housing.
(51)
"Plat" means an instrument subdividing property into lots as depicted on a map or 
other graphical representation of lands that a licensed professional land surveyor makes 
and prepares in accordance with Section 
10-9a-603
 or 
57-8-13
.
(52)
"Potential geologic hazard area" means an area that:
(a)
is designated by a Utah Geological Survey map, county geologist map, or other 
relevant map or report as needing further study to determine the area's potential for 
geologic hazard; or
(b)
has not been studied by the Utah Geological Survey or a county geologist but 
presents the potential of geologic hazard because the area has characteristics similar 
to those of a designated geologic hazard area.
(53)
"Public agency" means:
(a)
the federal government;
(b)
the state;
(c)
a county, municipality, school district, special district, special service district, or 
other political subdivision of the state; or
(d)
a charter school.
(54)
"Public hearing" means a hearing at which members of the public are provided a 
reasonable opportunity to comment on the subject of the hearing.
(55)
"Public meeting" means a meeting that is required to be open to the public under Title 
52, Chapter 4, Open and Public Meetings Act.
(56)
"Public street" means a public right-of-way, including a public highway, public 
avenue, public boulevard, public parkway, public road, public lane, public alley, public 
viaduct, public subway, public tunnel, public bridge, public byway, other public 
transportation easement, or other public way.
(57)
"Receiving zone" means an area of a municipality that the municipality designates, by 
ordinance, as an area in which an owner of land may receive a transferable development 
right.
(58)
"Record of survey map" means a map of a survey of land prepared in accordance with 
Section 
10-9a-603
, 
17-23-17
, 
17-27a-603
, or 
57-8-13
.
(59)
"Residential facility for persons with a disability" means a residence:
(a)
in which more than one person with a disability resides; and
(b)
which is licensed or certified by the Department of Health and Human Services 
under:
(i)
Title 26B, Chapter 2, Part 1, Human Services Programs and Facilities; or
(ii)
Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection.
(60)
"Residential roadway" means a public local residential road that:
(a)
will serve primarily to provide access to adjacent primarily residential areas and 
property;
(b)
is designed to accommodate minimal traffic volumes or vehicular traffic;
(c)
is not identified as a supplementary to a collector or other higher system classified 
street in an approved municipal street or transportation master plan;
(d)
has a posted speed limit of 25 miles per hour or less;
(e)
does not have higher traffic volumes resulting from connecting previously separated 
areas of the municipal road network;
(f)
cannot have a primary access, but can have a secondary access, and does not abut lots 
intended for high volume traffic or community centers, including schools, recreation 
centers, sports complexes, or libraries; and
(g)
primarily serves traffic within a neighborhood or limited residential area and is not 
necessarily continuous through several residential areas.
(61)
"Rules of order and procedure" means a set of rules that govern and prescribe in a 
public meeting:
(a)
parliamentary order and procedure;
(b)
ethical behavior; and
(c)
civil discourse.
(62)
"Sanitary sewer authority" means the department, agency, or public entity with 
responsibility to review and approve the feasibility of sanitary sewer services or onsite 
wastewater systems.
(63)
"Sending zone" means an area of a municipality that the municipality designates, by 
ordinance, as an area from which an owner of land may transfer a transferable 
development right.
(64)
"Special district" means an entity under Title 17B, Limited Purpose Local Government 
Entities - Special Districts, and any other governmental or quasi-governmental entity 
that is not a county, municipality, school district, or the state.
(65)
"Specified public agency" means:
(a)
the state;
(b)
a school district; or
(c)
a charter school.
(66)
"Specified public utility" means an electrical corporation, gas corporation, or telephone 
corporation, as those terms are defined in Section 
54-2-1
.
(67)
"State" includes any department, division, or agency of the state.
(68)
(a)
"Subdivision" means any land that is divided, resubdivided, or proposed to be 
divided into two or more lots or other division of land for the purpose, whether 
immediate or future, for offer, sale, lease, or development either on the installment 
plan or upon any and all other plans, terms, and conditions.
(b)
"Subdivision" includes:
(i)
the division or development of land, whether by deed, metes and bounds 
description, devise and testacy, map, plat, or other recorded instrument, regardless 
of whether the division includes all or a portion of a parcel or lot; and
(ii)
except as provided in Subsection (68)(c), divisions of land for residential and 
nonresidential uses, including land used or to be used for commercial, agricultural, 
and industrial purposes.
(c)
"Subdivision" does not include:
(i)
a bona fide division or partition of agricultural land for the purpose of joining one 
of the resulting separate parcels to a contiguous parcel of unsubdivided 
agricultural land, if neither the resulting combined parcel nor the parcel remaining 
from the division or partition violates an applicable land use ordinance;
(ii)
a boundary line agreement recorded with the county recorder's office between 
owners of adjoining parcels adjusting the mutual boundary in accordance with 
Section 
10-9a-524
 if no new parcel is created;
(iii)
a recorded document, executed by the owner of record:
(A)
revising the legal descriptions of multiple parcels into one legal description 
encompassing all such parcels; or
(B)
joining a lot to a parcel;
(iv)
a boundary line agreement between owners of adjoining subdivided properties 
adjusting the mutual lot line boundary in accordance with Sections 
10-9a-524
 and 
10-9a-608
 if:
(A)
no new dwelling lot or housing unit will result from the adjustment; and
(B)
the adjustment will not violate any applicable land use ordinance;
(v)
a bona fide division of land by deed or other instrument if the deed or other 
instrument states in writing that the division:
(A)
is in anticipation of future land use approvals on the parcel or parcels;
(B)
does not confer any land use approvals; and
(C)
has not been approved by the land use authority;
(vi)
a parcel boundary adjustment;
(vii)
a lot line adjustment;
(viii)
a road, street, or highway dedication plat;
(ix)
a deed or easement for a road, street, or highway purpose; or
(x)
any other division of land authorized by law.
(69)
(a)
"Subdivision amendment" means an amendment to a recorded subdivision in 
accordance with Section 
10-9a-608
 that:
(i)
vacates all or a portion of the subdivision;
(ii)
alters the outside boundary of the subdivision;
(iii)
changes the number of lots within the subdivision;
(iv)
alters a public right-of-way, a public easement, or public infrastructure within the 
subdivision; or
(v)
alters a common area or other common amenity within the subdivision.
(b)
"Subdivision amendment" does not include a lot line adjustment, between a single lot 
and an adjoining lot or parcel, that alters the outside boundary of the subdivision.
(70)
"Substantial evidence" means evidence that:
(a)
is beyond a scintilla; and
(b)
a reasonable mind would accept as adequate to support a conclusion.
(71)
"Suspect soil" means soil that has:
(a)
a high susceptibility for volumetric change, typically clay rich, having more than a 
3% swell potential;
(b)
bedrock units with high shrink or swell susceptibility; or
(c)
gypsiferous silt and clay, gypsum, or bedrock units containing abundant gypsum 
commonly associated with dissolution and collapse features.
(72)
"Therapeutic school" means a residential group living facility:
(a)
for four or more individuals who are not related to:
(i)
the owner of the facility; or
(ii)
the primary service provider of the facility;
(b)
that serves students who have a history of failing to function:
(i)
at home;
(ii)
in a public school; or
(iii)
in a nonresidential private school; and
(c)
that offers:
(i)
room and board; and
(ii)
an academic education integrated with:
(A)
specialized structure and supervision; or
(B)
services or treatment related to a disability, an emotional development, a 
behavioral development, a familial development, or a social development.
(73)
"Transferable development right" means a right to develop and use land that originates 
by an ordinance that authorizes a land owner in a designated sending zone to transfer 
land use rights from a designated sending zone to a designated receiving zone.
(74)
"Unincorporated" means the area outside of the incorporated area of a city or town.
(75)
"Water interest" means any right to the beneficial use of water, including:
(a)
each of the rights listed in Section 
73-1-11
; and
(b)
an ownership interest in the right to the beneficial use of water represented by:
(i)
a contract; or
(ii)
a share in a water company, as defined in Section 
73-3-3.5
.
(76)
"Zoning map" means a map, adopted as part of a land use ordinance, that depicts land 
use zones, overlays, or districts.
Section 4, Section 
10-9a-302
 is amended to read:
10-9a-302
Effective 
05/07/25
. Planning commission powers and duties -- 
Training requirements.
(1)
The planning commission shall review and make a recommendation to the legislative 
body for:
(a)
a general plan and amendments to the general plan;
(b)
land use regulations, including:
(i)
ordinances regarding the subdivision of land within the municipality; and
(ii)
amendments to existing land use regulations;
(c)
an appropriate delegation of power to at least one designated land use authority to 
hear and act on a land use application;
(d)
an appropriate delegation of power to at least one appeal authority to hear and act on 
an appeal from a decision of the land use authority; and
(e)
application processes that:
(i)
may include a designation of routine land use matters that, upon application and 
proper notice, will receive informal streamlined review and action if the 
application is uncontested; and
(ii)
shall protect the right of each:
(A)
land use applicant and adversely affected party to require formal consideration 
of any application by a land use authority;
(B)
land use applicant or adversely affected party to appeal a land use authority's 
decision to a separate appeal authority; and
(C)
participant to be heard in each public hearing on a contested application.
(2)
Before making a recommendation to a legislative body on an item described in 
Subsection (1)(a) or (b), the planning commission shall hold a public hearing in 
accordance with Section 
10-9a-404
.
(3)
A legislative body may adopt, modify, or reject a planning commission's 
recommendation to the legislative body under this section.
(4)
A legislative body may consider a planning commission's failure to make a timely 
recommendation as a negative recommendation.
(5)
Nothing in this section limits the right of a municipality to initiate or propose the actions 
described in this section.
(6)
(a)
(i)
This Subsection (6) applies to:
(A)
a city of the first, second, third, or fourth class; and
(B)
a city of the fifth class with a population of 5,000 or more, if the city is located 
within a county of the first, second, or third class.
(ii)
The population 
figures
for each city
 described in Subsection (6)(a)(i) shall be 
derived from:
(A)
the most recent official census or census estimate of the United States Census 
Bureau; or
(B)
if a population figure is not available under Subsection (6)(a)(ii)(A), an 
estimate of the Utah Population Committee
(A)
an estimate of the Utah Population Committee created in Section 
63C-20-103
; 
or
(B)
if the Utah Population Committee estimate is not available, the most recent 
official census or census estimate of the United States Bureau of the Census
.
(b)
A municipality described in Subsection (6)(a)(i) shall ensure that each member of the 
municipality's planning commission completes four hours of annual land use training 
as follows:
(i)
one hour of annual training on general powers and duties under 
Title 10, Chapter 
9a, Municipal Land Use, Development, and Management Act
this chapter
; and
(ii)
three hours of annual training on land use, which may include:
(A)
appeals and variances;
(B)
conditional use permits;
(C)
exactions;
(D)
impact fees;
(E)
vested rights;
(F)
subdivision regulations and improvement guarantees;
(G)
land use referenda;
(H)
property rights;
(I)
real estate procedures and financing;
(J)
zoning, including use-based and form-based; and
(K)
drafting ordinances and code that complies with statute.
(c)
A newly appointed planning commission member may not participate in a public 
meeting as an appointed member until the member completes the training described 
in Subsection (6)(b)(i).
(d)
A planning commission member may qualify for one completed hour of training 
required under Subsection (6)(b)(ii) if the member attends, as an appointed member, 
12 public meetings of the planning commission within a calendar year.
(e)
A municipality shall provide the training described in Subsection (6)(b) through:
(i)
municipal staff;
(ii)
the Utah League of Cities and Towns; or
(iii)
a list of training courses selected by:
(A)
the Utah League of Cities and Towns; or
(B)
the Division of Real Estate created in Section 
61-2-201
.
(f)
A municipality shall, for each planning commission member:
(i)
monitor compliance with the training requirements in Subsection (6)(b); and
(ii)
maintain a record of training completion at the end of each calendar year.
Section 5, Section 
17-27a-103
 is amended to read:
17-27a-103
Effective 
05/07/25
. Definitions.
As used in this chapter:
(1)
"Accessory dwelling unit" means a habitable living unit added to, created within, or 
detached from a primary single-family dwelling and contained on one lot.
(2)
"Adversely affected party" means a person other than a land use applicant who:
(a)
owns real property adjoining the property that is the subject of a land use application 
or land use decision; or
(b)
will suffer a damage different in kind than, or an injury distinct from, that of the 
general community as a result of the land use decision.
(3)
"Affected entity" means a county, municipality, special district, special service district 
under Title 17D, Chapter 1, Special Service District Act, school district, interlocal 
cooperation entity established under Title 11, Chapter 13, Interlocal Cooperation Act, 
specified property owner, property owner's association, public utility, or the Department 
of Transportation, if:
(a)
the entity's services or facilities are likely to require expansion or significant 
modification because of an intended use of land;
(b)
the entity has filed with the county a copy of the entity's general or long-range plan; 
or
(c)
the entity has filed with the county a request for notice during the same calendar year 
and before the county provides notice to an affected entity in compliance with a 
requirement imposed under this chapter.
(4)
"Affected owner" means the owner of real property that is:
(a)
a single project;
(b)
the subject of a land use approval that sponsors of a referendum timely challenged in 
accordance with Subsection 
20A-7-601
(6); and
(c)
determined to be legally referable under Section 
20A-7-602.8
.
(5)
"Appeal authority" means the person, board, commission, agency, or other body 
designated by ordinance to decide an appeal of a decision of a land use application or a 
variance.
(6)
"Billboard" means a freestanding ground sign located on industrial, commercial, or 
residential property if the sign is designed or intended to direct attention to a business, 
product, or service that is not sold, offered, or existing on the property where the sign is 
located.
(7)
(a)
"Charter school" means:
(i)
an operating charter school;
(ii)
a charter school applicant that a charter school authorizer approves in accordance 
with Title 53G, Chapter 5, Part 3, Charter School Authorization; or
(iii)
an entity that is working on behalf of a charter school or approved charter 
applicant to develop or construct a charter school building.
(b)
"Charter school" does not include a therapeutic school.
(8)
"Chief executive officer" means the person or body that exercises the executive powers 
of the county.
(9)
"Conditional use" means a land use that, because of the unique characteristics or 
potential impact of the land use on the county, surrounding neighbors, or adjacent land 
uses, may not be compatible in some areas or may be compatible only if certain 
conditions are required that mitigate or eliminate the detrimental impacts.
(10)
"Constitutional taking" means a governmental action that results in a taking of private 
property so that compensation to the owner of the property is required by the:
(a)
Fifth or Fourteenth Amendment of the Constitution of the United States; or
(b)
Utah Constitution, Article I, Section 22.
(11)
"County utility easement" means an easement that:
(a)
a plat recorded in a county recorder's office described as a county utility easement or 
otherwise as a utility easement;
(b)
is not a protected utility easement or a public utility easement as defined in Section 
54-3-27
;
(c)
the county or the county's affiliated governmental entity owns or creates; and
(d)
(i)
either:
(A)
no person uses or occupies; or
(B)
the county or the county's affiliated governmental entity uses and occupies to 
provide a utility service, including sanitary sewer, culinary water, electrical, 
storm water, or communications or data lines; or
(ii)
a person uses or occupies with or without an authorized franchise or other 
agreement with the county.
(12)
"Culinary water authority" means the department, agency, or public entity with 
responsibility to review and approve the feasibility of the culinary water system and 
sources for the subject property.
(13)
"Development activity" means:
(a)
any construction or expansion of a building, structure, or use that creates additional 
demand and need for public facilities;
(b)
any change in use of a building or structure that creates additional demand and need 
for public facilities; or
(c)
any change in the use of land that creates additional demand and need for public 
facilities.
(14)
(a)
"Development agreement" means a written agreement or amendment to a written 
agreement between a county and one or more parties that regulates or controls the use 
or development of a specific area of land.
(b)
"Development agreement" does not include an improvement completion assurance.
(15)
(a)
"Disability" means a physical or mental impairment that substantially limits one 
or more of a person's major life activities, including a person having a record of such 
an impairment or being regarded as having such an impairment.
(b)
"Disability" does not include current illegal use of, or addiction to, any federally 
controlled substance, as defined in Section 102 of the Controlled Substances Act, 21 
U.S.C. Sec. 802.
(16)
"Educational facility":
(a)
means:
(i)
a school district's building at which pupils assemble to receive instruction in a 
program for any combination of grades from preschool through grade 12, 
including kindergarten and a program for children with disabilities;
(ii)
a structure or facility:
(A)
located on the same property as a building described in Subsection (16)(a)(i); 
and
(B)
used in support of the use of that building; and
(iii)
a building to provide office and related space to a school district's administrative 
personnel; and
(b)
does not include:
(i)
land or a structure, including land or a structure for inventory storage, equipment 
storage, food processing or preparing, vehicle storage or maintenance, or similar 
use that is:
(A)
not located on the same property as a building described in Subsection 
(16)(a)(i); and
(B)
used in support of the purposes of a building described in Subsection 
(16)(a)(i); or
(ii)
a therapeutic school.
(17)
"Fire authority" means the department, agency, or public entity with responsibility to 
review and approve the feasibility of fire protection and suppression services for the 
subject property.
(18)
"Flood plain" means land that:
(a)
is within the 100-year flood plain designated by the Federal Emergency Management 
Agency; or
(b)
has not been studied or designated by the Federal Emergency Management Agency 
but presents a likelihood of experiencing chronic flooding or a catastrophic flood 
event because the land has characteristics that are similar to those of a 100-year flood 
plain designated by the Federal Emergency Management Agency.
(19)
"Gas corporation" has the same meaning as defined in Section 
54-2-1
.
(20)
"General plan" means a document that a county adopts that sets forth general 
guidelines for proposed future development of:
(a)
the unincorporated land within the county; or
(b)
for a mountainous planning district, the land within the mountainous planning 
district.
(21)
"Geologic hazard" means:
(a)
a surface fault rupture;
(b)
shallow groundwater;
(c)
liquefaction;
(d)
a landslide;
(e)
a debris flow;
(f)
unstable soil;
(g)
a rock fall; or
(h)
any other geologic condition that presents a risk:
(i)
to life;
(ii)
of substantial loss of real property; or
(iii)
of substantial damage to real property.
(22)
"Home-based microschool" means the same as that term is defined in Section 
53G-6-201
.
(23)
"Hookup fee" means a fee for the installation and inspection of any pipe, line, meter, 
or appurtenance to connect to a county water, sewer, storm water, power, or other utility 
system.
(24)
"Identical plans" means building plans submitted to a county that:
(a)
are clearly marked as "identical plans";
(b)
are substantially identical building plans that were previously submitted to and 
reviewed and approved by the county; and
(c)
describe a building that:
(i)
is located on land zoned the same as the land on which the building described in 
the previously approved plans is located;
(ii)
is subject to the same geological and meteorological conditions and the same law 
as the building described in the previously approved plans;
(iii)
has a floor plan identical to the building plan previously submitted to and 
reviewed and approved by the county; and
(iv)
does not require any additional engineering or analysis.
(25)
"Impact fee" means a payment of money imposed under Title 11, Chapter 36a, Impact 
Fees Act.
(26)
"Improvement completion assurance" means a surety bond, letter of credit, financial 
institution bond, cash, assignment of rights, lien, or other equivalent security required by 
a county to guaranty the proper completion of landscaping or an infrastructure 
improvement required as a condition precedent to:
(a)
recording a subdivision plat; or
(b)
development of a commercial, industrial, mixed use, or multifamily project.
(27)
"Improvement warranty" means an applicant's unconditional warranty that the 
applicant's installed and accepted landscaping or infrastructure improvement:
(a)
complies with the county's written standards for design, materials, and workmanship; 
and
(b)
will not fail in any material respect, as a result of poor workmanship or materials, 
within the improvement warranty period.
(28)
"Improvement warranty period" means a period:
(a)
no later than one year after a county's acceptance of required landscaping; or
(b)
no later than one year after a county's acceptance of required infrastructure, unless 
the county:
(i)
determines for good cause that a one-year period would be inadequate to protect 
the public health, safety, and welfare; and
(ii)
has substantial evidence, on record:
(A)
of prior poor performance by the applicant; or
(B)
that the area upon which the infrastructure will be constructed contains 
suspect soil and the county has not otherwise required the applicant to mitigate 
the suspect soil.
(29)
"Infrastructure improvement" means permanent infrastructure that is essential for the 
public health and safety or that:
(a)
is required for human consumption; and
(b)
an applicant must install:
(i)
in accordance with published installation and inspection specifications for public 
improvements; and
(ii)
as a condition of:
(A)
recording a subdivision plat;
(B)
obtaining a building permit; or
(C)
developing a commercial, industrial, mixed use, condominium, or multifamily 
project.
(30)
"Internal lot restriction" means a platted note, platted demarcation, or platted 
designation that:
(a)
runs with the land; and
(b)
(i)
creates a restriction that is enclosed within the perimeter of a lot described on 
the plat; or
(ii)
designates a development condition that is enclosed within the perimeter of a lot 
described on the plat.
(31)
"Interstate pipeline company" means a person or entity engaged in natural gas 
transportation subject to the jurisdiction of the Federal Energy Regulatory Commission 
under the Natural Gas Act, 15 U.S.C. Sec. 717 et seq.
(32)
"Intrastate pipeline company" means a person or entity engaged in natural gas 
transportation that is not subject to the jurisdiction of the Federal Energy Regulatory 
Commission under the Natural Gas Act, 15 U.S.C. Sec. 717 et seq.
(33)
"Land use applicant" means a property owner, or the property owner's designee, who 
submits a land use application regarding the property owner's land.
(34)
"Land use application":
(a)
means an application that is:
(i)
required by a county; and
(ii)
submitted by a land use applicant to obtain a land use decision; and
(b)
does not mean an application to enact, amend, or repeal a land use regulation.
(35)
"Land use authority" means:
(a)
a person, board, commission, agency, or body, including the local legislative body, 
designated by the local legislative body to act upon a land use application; or
(b)
if the local legislative body has not designated a person, board, commission, agency, 
or body, the local legislative body.
(36)
"Land use decision" means an administrative decision of a land use authority or appeal 
authority regarding:
(a)
a land use permit;
(b)
a land use application; or
(c)
the enforcement of a land use regulation, land use permit, or development agreement.
(37)
"Land use permit" means a permit issued by a land use authority.
(38)
"Land use regulation":
(a)
means a legislative decision enacted by ordinance, law, code, map, resolution, 
specification, fee, or rule that governs the use or development of land;
(b)
includes the adoption or amendment of a zoning map or the text of the zoning code; 
and
(c)
does not include:
(i)
a land use decision of the legislative body acting as the land use authority, even if 
the decision is expressed in a resolution or ordinance; or
(ii)
a temporary revision to an engineering specification that does not materially:
(A)
increase a land use applicant's cost of development compared to the existing 
specification; or
(B)
impact a land use applicant's use of land.
(39)
"Legislative body" means the county legislative body, or for a county that has adopted 
an alternative form of government, the body exercising legislative powers.
(40)
"Lot" means a tract of land, regardless of any label, that is created by and shown on a 
subdivision plat that has been recorded in the office of the county recorder.
(41)
(a)
"Lot line adjustment" means a relocation of a lot line boundary between 
adjoining lots or between a lot and adjoining parcels in accordance with Section 
17-27a-608
:
(i)
whether or not the lots are located in the same subdivision; and
(ii)
with the consent of the owners of record.
(b)
"Lot line adjustment" does not mean a new boundary line that:
(i)
creates an additional lot; or
(ii)
constitutes a subdivision or a subdivision amendment.
(c)
"Lot line adjustment" does not include a boundary line adjustment made by the 
Department of Transportation.
(42)
"Major transit investment corridor" means public transit service that uses or occupies:
(a)
public transit rail right-of-way;
(b)
dedicated road right-of-way for the use of public transit, such as bus rapid transit; or
(c)
fixed-route bus corridors subject to an interlocal agreement or contract between a 
municipality or county and:
(i)
a public transit district as defined in Section 
17B-2a-802
; or
(ii)
an eligible political subdivision as defined in Section 
59-12-2219
59-12-2202
.
(43)
"Micro-education entity" means the same as that term is defined in Section 
53G-6-201
.
(44)
"Moderate income housing" means housing occupied or reserved for occupancy by 
households with a gross household income equal to or less than 80% of the median gross 
income for households of the same size in the county in which the housing is located.
(45)
"Mountainous planning district" means an area designated by a county legislative body 
in accordance with Section 
17-27a-901
.
(46)
"Nominal fee" means a fee that reasonably reimburses a county only for time spent and 
expenses incurred in:
(a)
verifying that building plans are identical plans; and
(b)
reviewing and approving those minor aspects of identical plans that differ from the 
previously reviewed and approved building plans.
(47)
"Noncomplying structure" means a structure that:
(a)
legally existed before the structure's current land use designation; and
(b)
because of one or more subsequent land use ordinance changes, does not conform to 
the setback, height restrictions, or other regulations, excluding those regulations that 
govern the use of land.
(48)
"Nonconforming use" means a use of land that:
(a)
legally existed before the current land use designation;
(b)
has been maintained continuously since the time the land use ordinance regulation 
governing the land changed; and
(c)
because of one or more subsequent land use ordinance changes, does not conform to 
the regulations that now govern the use of the land.
(49)
"Official map" means a map drawn by county authorities and recorded in the county 
recorder's office that:
(a)
shows actual and proposed rights-of-way, centerline alignments, and setbacks for 
highways and other transportation facilities;
(b)
provides a basis for restricting development in designated rights-of-way or between 
designated setbacks to allow the government authorities time to purchase or 
otherwise reserve the land; and
(c)
has been adopted as an element of the county's general plan.
(50)
"Parcel" means any real property that is not a lot.
(51)
(a)
"Parcel boundary adjustment" means a recorded agreement between owners of 
adjoining parcels adjusting the mutual boundary, either by deed or by a boundary line 
agreement in accordance with Section 
17-27a-523
, if no additional parcel is created 
and:
(i)
none of the property identified in the agreement is a lot; or
(ii)
the adjustment is to the boundaries of a single person's parcels.
(b)
"Parcel boundary adjustment" does not mean an adjustment of a parcel boundary line 
that:
(i)
creates an additional parcel; or
(ii)
constitutes a subdivision.
(c)
"Parcel boundary adjustment" does not include a boundary line adjustment made by 
the Department of Transportation.
(52)
"Person" means an individual, corporation, partnership, organization, association, trust, 
governmental agency, or any other legal entity.
(53)
"Plan for moderate income housing" means a written document adopted by a county 
legislative body that includes:
(a)
an estimate of the existing supply of moderate income housing located within the 
county;
(b)
an estimate of the need for moderate income housing in the county for the next five 
years;
(c)
a survey of total residential land use;
(d)
an evaluation of how existing land uses and zones affect opportunities for moderate 
income housing; and
(e)
a description of the county's program to encourage an adequate supply of moderate 
income housing.
(54)
"Planning advisory area" means a contiguous, geographically defined portion of the 
unincorporated area of a county established under this part with planning and zoning 
functions as exercised through the planning advisory area planning commission, as 
provided in this chapter, but with no legal or political identity separate from the county 
and no taxing authority.
(55)
"Plat" means an instrument subdividing property into lots as depicted on a map or 
other graphical representation of lands that a licensed professional land surveyor makes 
and prepares in accordance with Section 
17-27a-603
 or 
57-8-13
.
(56)
"Potential geologic hazard area" means an area that:
(a)
is designated by a Utah Geological Survey map, county geologist map, or other 
relevant map or report as needing further study to determine the area's potential for 
geologic hazard; or
(b)
has not been studied by the Utah Geological Survey or a county geologist but 
presents the potential of geologic hazard because the area has characteristics similar 
to those of a designated geologic hazard area.
(57)
"Public agency" means:
(a)
the federal government;
(b)
the state;
(c)
a county, municipality, school district, special district, special service district, or 
other political subdivision of the state; or
(d)
a charter school.
(58)
"Public hearing" means a hearing at which members of the public are provided a 
reasonable opportunity to comment on the subject of the hearing.
(59)
"Public meeting" means a meeting that is required to be open to the public under Title 
52, Chapter 4, Open and Public Meetings Act.
(60)
"Public street" means a public right-of-way, including a public highway, public 
avenue, public boulevard, public parkway, public road, public lane, public alley, public 
viaduct, public subway, public tunnel, public bridge, public byway, other public 
transportation easement, or other public way.
(61)
"Receiving zone" means an unincorporated area of a county that the county designates, 
by ordinance, as an area in which an owner of land may receive a transferable 
development right.
(62)
"Record of survey map" means a map of a survey of land prepared in accordance with 
Section 
10-9a-603
, 
17-23-17
, 
17-27a-603
, or 
57-8-13
.
(63)
"Residential facility for persons with a disability" means a residence:
(a)
in which more than one person with a disability resides; and
(b)
which is licensed or certified by the Department of Health and Human Services 
under:
(i)
Title 26B, Chapter 2, Part 1, Human Services Programs and Facilities; or
(ii)
Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection.
(64)
"Residential roadway" means a public local residential road that:
(a)
will serve primarily to provide access to adjacent primarily residential areas and 
property;
(b)
is designed to accommodate minimal traffic volumes or vehicular traffic;
(c)
is not identified as a supplementary to a collector or other higher system classified 
street in an approved municipal street or transportation master plan;
(d)
has a posted speed limit of 25 miles per hour or less;
(e)
does not have higher traffic volumes resulting from connecting previously separated 
areas of the municipal road network;
(f)
cannot have a primary access, but can have a secondary access, and does not abut lots 
intended for high volume traffic or community centers, including schools, recreation 
centers, sports complexes, or libraries; and
(g)
primarily serves traffic within a neighborhood or limited residential area and is not 
necessarily continuous through several residential areas.
(65)
"Rules of order and procedure" means a set of rules that govern and prescribe in a 
public meeting:
(a)
parliamentary order and procedure;
(b)
ethical behavior; and
(c)
civil discourse.
(66)
"Sanitary sewer authority" means the department, agency, or public entity with 
responsibility to review and approve the feasibility of sanitary sewer services or onsite 
wastewater systems.
(67)
"Sending zone" means an unincorporated area of a county that the county designates, 
by ordinance, as an area from which an owner of land may transfer a transferable 
development right.
(68)
"Site plan" means a document or map that may be required by a county during a 
preliminary review preceding the issuance of a building permit to demonstrate that an 
owner's or developer's proposed development activity meets a land use requirement.
(69)
(a)
"Special district" means an entity under Title 17B, Limited Purpose Local 
Government Entities - Special Districts.
(b)
"Special district" includes a governmental or quasi-governmental entity that is not a 
county, municipality, school district, or the state.
(70)
"Specified public agency" means:
(a)
the state;
(b)
a school district; or
(c)
a charter school.
(71)
"Specified public utility" means an electrical corporation, gas corporation, or telephone 
corporation, as those terms are defined in Section 
54-2-1
.
(72)
"State" includes any department, division, or agency of the state.
(73)
(a)
"Subdivision" means any land that is divided, resubdivided, or proposed to be 
divided into two or more lots or other division of land for the purpose, whether 
immediate or future, for offer, sale, lease, or development either on the installment 
plan or upon any and all other plans, terms, and conditions.
(b)
"Subdivision" includes:
(i)
the division or development of land, whether by deed, metes and bounds 
description, devise and testacy, map, plat, or other recorded instrument, regardless 
of whether the division includes all or a portion of a parcel or lot; and
(ii)
except as provided in Subsection (73)(c), divisions of land for residential and 
nonresidential uses, including land used or to be used for commercial, agricultural, 
and industrial purposes.
(c)
"Subdivision" does not include:
(i)
a bona fide division or partition of agricultural land for agricultural purposes;
(ii)
a boundary line agreement recorded with the county recorder's office between 
owners of adjoining parcels adjusting the mutual boundary in accordance with 
Section 
17-27a-523
 if no new lot is created;
(iii)
a recorded document, executed by the owner of record:
(A)
revising the legal descriptions of multiple parcels into one legal description 
encompassing all such parcels; or
(B)
joining a lot to a parcel;
(iv)
a bona fide division or partition of land in a county other than a first class county 
for the purpose of siting, on one or more of the resulting separate parcels:
(A)
an electrical transmission line or a substation;
(B)
a natural gas pipeline or a regulation station; or
(C)
an unmanned telecommunications, microwave, fiber optic, electrical, or other 
utility service regeneration, transformation, retransmission, or amplification 
facility;
(v)
a boundary line agreement between owners of adjoining subdivided properties 
adjusting the mutual lot line boundary in accordance with Sections 
17-27a-523
and 
17-27a-608
 if:
(A)
no new dwelling lot or housing unit will result from the adjustment; and
(B)
the adjustment will not violate any applicable land use ordinance;
(vi)
a bona fide division of land by deed or other instrument if the deed or other 
instrument states in writing that the division:
(A)
is in anticipation of future land use approvals on the parcel or parcels;
(B)
does not confer any land use approvals; and
(C)
has not been approved by the land use authority;
(vii)
a parcel boundary adjustment;
(viii)
a lot line adjustment;
(ix)
a road, street, or highway dedication plat;
(x)
a deed or easement for a road, street, or highway purpose; or
(xi)
any other division of land authorized by law.
(74)
(a)
"Subdivision amendment" means an amendment to a recorded subdivision in 
accordance with Section 
17-27a-608
 that:
(i)
vacates all or a portion of the subdivision;
(ii)
alters the outside boundary of the subdivision;
(iii)
changes the number of lots within the subdivision;
(iv)
alters a public right-of-way, a public easement, or public infrastructure within the 
subdivision; or
(v)
alters a common area or other common amenity within the subdivision.
(b)
"Subdivision amendment" does not include a lot line adjustment, between a single lot 
and an adjoining lot or parcel, that alters the outside boundary of the subdivision.
(75)
"Substantial evidence" means evidence that:
(a)
is beyond a scintilla; and
(b)
a reasonable mind would accept as adequate to support a conclusion.
(76)
"Suspect soil" means soil that has:
(a)
a high susceptibility for volumetric change, typically clay rich, having more than a 
3% swell potential;
(b)
bedrock units with high shrink or swell susceptibility; or
(c)
gypsiferous silt and clay, gypsum, or bedrock units containing abundant gypsum 
commonly associated with dissolution and collapse features.
(77)
"Therapeutic school" means a residential group living facility:
(a)
for four or more individuals who are not related to:
(i)
the owner of the facility; or
(ii)
the primary service provider of the facility;
(b)
that serves students who have a history of failing to function:
(i)
at home;
(ii)
in a public school; or
(iii)
in a nonresidential private school; and
(c)
that offers:
(i)
room and board; and
(ii)
an academic education integrated with:
(A)
specialized structure and supervision; or
(B)
services or treatment related to a disability, an emotional development, a 
behavioral development, a familial development, or a social development.
(78)
"Transferable development right" means a right to develop and use land that originates 
by an ordinance that authorizes a land owner in a designated sending zone to transfer 
land use rights from a designated sending zone to a designated receiving zone.
(79)
"Unincorporated" means the area outside of the incorporated area of a municipality.
(80)
"Water interest" means any right to the beneficial use of water, including:
(a)
each of the rights listed in Section 
73-1-11
; and
(b)
an ownership interest in the right to the beneficial use of water represented by:
(i)
a contract; or
(ii)
a share in a water company, as defined in Section 
73-3-3.5
.
(81)
"Zoning map" means a map, adopted as part of a land use ordinance, that depicts land 
use zones, overlays, or districts.
Section 6, Section 
17-27a-302
 is amended to read:
17-27a-302
Effective 
05/07/25
. Planning commission powers and duties -- 
Training requirements.
(1)
Each countywide, planning advisory area, or mountainous planning district planning 
commission shall, with respect to the unincorporated area of the county, the planning 
advisory area, or the mountainous planning district, review and make a recommendation 
to the county legislative body for:
(a)
a general plan and amendments to the general plan;
(b)
land use regulations, including:
(i)
ordinances regarding the subdivision of land within the county; and
(ii)
amendments to existing land use regulations;
(c)
an appropriate delegation of power to at least one designated land use authority to 
hear and act on a land use application;
(d)
an appropriate delegation of power to at least one appeal authority to hear and act on 
an appeal from a decision of the land use authority; and
(e)
application processes that:
(i)
may include a designation of routine land use matters that, upon application and 
proper notice, will receive informal streamlined review and action if the 
application is uncontested; and
(ii)
shall protect the right of each:
(A)
land use applicant and adversely affected party to require formal consideration 
of any application by a land use authority;
(B)
land use applicant or adversely affected party to appeal a land use authority's 
decision to a separate appeal authority; and
(C)
participant to be heard in each public hearing on a contested application.
(2)
Before making a recommendation to a legislative body on an item described in 
Subsection 
(1)(a)
 or 
(b)
, the planning commission shall hold a public hearing in 
accordance with Section 
17-27a-404
.
(3)
A legislative body may adopt, modify, or reject a planning commission's 
recommendation to the legislative body under this section.
(4)
A legislative body may consider a planning commission's failure to make a timely 
recommendation as a negative recommendation.
(5)
Nothing in this section limits the right of a county to initiate or propose the actions 
described in this section.
(6)
(a)
(i)
This Subsection 
(6)
 applies to a county that:
(A)
is a county of the first, second, or third class; and
(B)
has a population in the county's unincorporated areas of 5,000 or more.
(ii)
The population 
figure
for each county
 described in Subsection 
(6)(a)(i)
 shall be 
derived from:
(A)
the most recent official census or census estimate of the United States Census 
Bureau; or
(B)
if a population figure is not available under Subsection 
(6)(a)(ii)(A)
, an 
estimate of the Utah Population Committee
(A)
an estimate of the Utah Population Committee created in Section 
63C-20-103
; 
or
(B)
if the Utah Population Committee estimate is not available, the most recent 
official census or census estimate of the United States Bureau of the Census
.
(b)
A county described in Subsection 
(6)(a)(i)
 shall ensure that each member of the 
county's planning commission completes four hours of annual land use training as 
follows:
(i)
one hour of annual training on general powers and duties under 
Title 17, Chapter 
27a, County Land Use, Development, and Management Act
; and
(ii)
three hours of annual training on land use, which may include:
(A)
appeals and variances;
(B)
conditional use permits;
(C)
exactions;
(D)
impact fees;
(E)
vested rights;
(F)
subdivision regulations and improvement guarantees;
(G)
land use referenda;
(H)
property rights;
(I)
real estate procedures and financing;
(J)
zoning, including use-based and form-based; and
(K)
drafting ordinances and code that complies with statute.
(c)
A newly appointed planning commission member may not participate in a public 
meeting as an appointed member until the member completes the training described 
in Subsection 
(6)(b)(i)
.
(d)
A planning commission member may qualify for one completed hour of training 
required under Subsection 
(6)(b)(ii)
 if the member attends, as an appointed member, 
12 public meetings of the planning commission within a calendar year.
(e)
A county shall provide the training described in Subsection 
(6)(b)
 through:
(i)
county staff;
(ii)
the Utah Association of Counties; or
(iii)
a list of training courses selected by:
(A)
the Utah Association of Counties; or
(B)
the Division of Real Estate created in Section 
61-2-201
.
(f)
A county shall, for each planning commission member:
(i)
monitor compliance with the training requirements in Subsection 
(6)(b)
; and
(ii)
maintain a record of training completion at the end of each calendar year.
Section 7, Section 
17-50-502
 is amended to read:
17-50-502
Effective 
05/07/25
. Change of class of county.
(1)
Each county shall retain its classification under Section 
17-50-501
 until changed as 
provided in this section.
(2)
The lieutenant governor shall monitor the population figure for each county as shown 
on:
(a)
each official census or census estimate of the United States Bureau of the Census; or
(b)
if the population figure for a county is not available from the United States Bureau 
of the Census, the population estimate from the Utah Population Committee
(a)
the estimate of the Utah Population Committee created in Section 
63C-20-103
; or
(b)
if the Utah Population Committee estimate is not available, the census or census 
estimate of the United States Bureau of the Census
.
(3)
After July 1, 2021, if the applicable population figure under Subsection 
(2)
 indicates 
that a county's population has increased beyond the limit for its current class, the 
lieutenant governor shall:
(a)
prepare a certificate indicating the class in which the county belongs based on the 
increased population figure; and
(b)
within 10 days after preparing the certificate, deliver a copy of the certificate to the 
county legislative body and, if the county has an executive that is separate from the 
legislative body, the executive of the county whose class was changed.
(4)
A county's change in class is effective on the date of the lieutenant governor's certificate 
under Subsection 
(3)
.
Section 8, Section 
17B-2a-802
 is amended to read:
17B-2a-802
Effective 
05/07/25
. Definitions.
As used in this part:
(1)
"Affordable housing" means housing occupied or reserved for occupancy by households 
that meet certain gross household income requirements based on the area median income 
for households of the same size.
(a)
"Affordable housing" may include housing occupied or reserved for occupancy by 
households that meet specific area median income targets or ranges of area median 
income targets.
(b)
"Affordable housing" does not include housing occupied or reserved for occupancy 
by households with gross household incomes that are more than 60% of the area 
median income for households of the same size.
(2)
"Appointing entity" means the person, county, unincorporated area of a county, or 
municipality appointing a member to a public transit district board of trustees.
(3)
(a)
"Chief executive officer" means a person appointed by the board of trustees of a 
small public transit district to serve as chief executive officer.
(b)
"Chief executive officer" shall enjoy all the rights, duties, and responsibilities 
defined in Sections 
17B-2a-810
 and 
17B-2a-811
 and includes all rights, duties, and 
responsibilities assigned to the general manager but prescribed by the board of 
trustees to be fulfilled by the chief executive officer.
(4)
"Confidential employee" means a person who, in the regular course of the person's 
duties:
(a)
assists in and acts in a confidential capacity in relation to other persons who 
formulate, determine, and effectuate management policies regarding labor relations; 
or
(b)
has authorized access to information relating to effectuating or reviewing the 
employer's collective bargaining policies.
(5)
"Council of governments" means a decision-making body in each county composed of 
membership including the county governing body and the mayors of each municipality 
in the county.
(6)
"Department" means the Department of Transportation created in Section 
72-1-201
.
(7)
"Executive director" means a person appointed by the board of trustees of a large public 
transit district to serve as executive director.
(8)
"Fixed guideway" means the same as that term is defined in Section 
59-12-102
.
(9)
"Fixed guideway capital development" means the same as that term is defined in 
Section 
72-1-102
.
(10)
(a)
"General manager" means a person appointed by the board of trustees of a small 
public transit district to serve as general manager.
(b)
"General manager" shall enjoy all the rights, duties, and responsibilities defined in 
Sections 
17B-2a-810
 and 
17B-2a-811
 prescribed by the board of trustees of a small 
public transit district.
(11)
"Large public transit district" means a public transit district that provides public transit 
to an area that includes:
(a)
more than 65% of the population of the state based on
:
(i)
the estimate of the Utah Population Committee created in Section 
63C-20-103
; or
(ii)
if the Utah Population Committee estimate is not available for each county, 
municipality, and unincorporated area that comprise the district,
 the most recent 
official census or census estimate of the United States 
Census Bureau
Bureau of 
the Census
; and
(b)
two or more counties.
(12)
(a)
"Locally elected public official" means a person who holds an elected position 
with a county or municipality.
(b)
"Locally elected public official" does not include a person who holds an elected 
position if the elected position is not with a county or municipality.
(13)
"Managerial employee" means a person who is:
(a)
engaged in executive and management functions; and
(b)
charged with the responsibility of directing, overseeing, or implementing the 
effectuation of management policies and practices.
(14)
"Metropolitan planning organization" means the same as that term is defined in 
Section 
72-1-208.5
.
(15)
"Multicounty district" means a public transit district located in more than one county.
(16)
"Operator" means a public entity or other person engaged in the transportation of 
passengers for hire.
(17)
(a)
"Public transit" means regular, continuing, shared-ride, surface transportation 
services that are open to the general public or open to a segment of the general public 
defined by age, disability, or low income.
(b)
"Public transit" does not include transportation services provided by:
(i)
chartered bus;
(ii)
sightseeing bus;
(iii)
taxi;
(iv)
school bus service;
(v)
courtesy shuttle service for patrons of one or more specific establishments; or
(vi)
intra-terminal or intra-facility shuttle services.
(18)
"Public transit district" means a special district that provides public transit services.
(19)
"Public transit innovation grant" means the same as that term is defined in Section 
72-2-401
.
(20)
"Small public transit district" means any public transit district that is not a large public 
transit district.
(21)
"Station area plan" means a plan developed and adopted by a municipality in 
accordance with Section 
10-9a-403.1
.
(22)
(a)
"Supervisor" means a person who has authority, in the interest of the employer, 
to:
(i)
hire, transfer, suspend, lay off, recall, promote, discharge, assign, reward, or 
discipline other employees; or
(ii)
adjust another employee's grievance or recommend action to adjust another 
employee's grievance.
(b)
"Supervisor" does not include a person whose exercise of the authority described in 
Subsection (22)(a):
(i)
is of a merely routine or clerical nature; and
(ii)
does not require the person to use independent judgment.
(23)
"Transit facility" means a transit vehicle, transit station, depot, passenger loading or 
unloading zone, parking lot, or other facility:
(a)
leased by or operated by or on behalf of a public transit district; and
(b)
related to the public transit services provided by the district, including:
(i)
railway or other right-of-way;
(ii)
railway line; and
(iii)
a reasonable area immediately adjacent to a designated stop on a route traveled 
by a transit vehicle.
(24)
"Transit vehicle" means a passenger bus, coach, railcar, van, or other vehicle operated 
as public transportation by a public transit district.
(25)
"Transit-oriented development" means a mixed use residential or commercial area that 
is designed to maximize access to public transit and includes the development of land 
owned by a large public transit district.
(26)
"Transit-supportive development" means a mixed use residential or commercial area 
that is designed to maximize access to public transit and does not include the 
development of land owned by a large public transit district.
Section 9, Section 
26B-3-301
 is amended to read:
26B-3-301
Effective 
05/07/25
. Definitions.
As used in this part:
(1)
"Appropriate and medically necessary" means, regarding drug prescribing, dispensing, 
and patient usage, that it is in conformity with the criteria and standards developed in 
accordance with this part.
(2)
"Board" means the Drug Utilization Review Board created in Section 
26B-3-302
.
(3)
"Certified program" means a nursing care facility program with Medicaid certification.
(4)
"Compendia" means resources widely accepted by the medical profession in the 
efficacious use of drugs, including "American Hospital Formulary Service Drug 
Information," "U.S. Pharmacopeia - Drug Information," "A.M.A. Drug Evaluations," 
peer-reviewed medical literature, and information provided by manufacturers of drug 
products.
(5)
"Counseling" means the activities conducted by a pharmacist to inform Medicaid 
recipients about the proper use of drugs, as required by the board under this part.
(6)
"Criteria" means those predetermined and explicitly accepted elements used to measure 
drug use on an ongoing basis in order to determine if the use is appropriate, medically 
necessary, and not likely to result in adverse medical outcomes.
(7)
"Drug-disease contraindications" means that the therapeutic effect of a drug is adversely 
altered by the presence of another disease condition.
(8)
"Drug-interactions" means that two or more drugs taken by a recipient lead to clinically 
significant toxicity that is characteristic of one or any of the drugs present, or that leads 
to interference with the effectiveness of one or any of the drugs.
(9)
"Drug Utilization Review" or "DUR" means the program designed to measure and 
assess, on a retrospective and prospective basis, the proper use of outpatient drugs in the 
Medicaid program.
(10)
"Intervention" means a form of communication utilized by the board with a prescriber 
or pharmacist to inform about or influence prescribing or dispensing practices.
(11)
"Medicaid certification" means the right of a nursing care facility, as a provider of a 
nursing care facility program, to receive Medicaid reimbursement for a specified number 
of beds within the facility.
(12)
(a)
"Nursing care facility" means the following facilities licensed by the department 
under 
Chapter 2, Part 2, Health Care Facility Licensing and Inspection
:
(i)
skilled nursing facilities;
(ii)
intermediate care facilities; and
(iii)
an intermediate care facility for people with an intellectual disability.
(b)
"Nursing care facility" does not mean a critical access hospital that meets the criteria 
of 42 U.S.C. Sec. 1395i-4(c)(2) (1998).
(13)
"Nursing care facility program" means the personnel, licenses, services, contracts, and 
all other requirements that shall be met for a nursing care facility to be eligible for 
Medicaid certification under this part and division rule.
(14)
"Overutilization" or "underutilization" means the use of a drug in such quantities that 
the desired therapeutic goal is not achieved.
(15)
"Pharmacist" means a person licensed in this state to engage in the practice of 
pharmacy under 
Title 58, Chapter 17b, Pharmacy Practice Act
.
(16)
"Physical facility" means the buildings or other physical structures where a nursing 
care facility program is operated.
(17)
"Physician" means a person licensed in this state to practice medicine and surgery 
under
 Section 
58-67-301
 or osteopathic medicine under Section 
58-68-301
.
(18)
"Prospective DUR" means that part of the drug utilization review program that occurs 
before a drug is dispensed, and that is designed to screen for potential drug therapy 
problems based on explicit and predetermined criteria and standards.
(19)
"Retrospective DUR" means that part of the drug utilization review program that 
assesses or measures drug use based on an historical review of drug use data against 
predetermined and explicit criteria and standards, on an ongoing basis with professional 
input.
(20)
"Rural county" means a county with a population of less than 50,000, as determined by
, 
to the extent not otherwise required by federal law
:
(a)
the most recent official census or census estimate of the United States Bureau of the 
Census; or
(b)
the most recent population estimate for the county from the Utah Population 
Committee, if a population figure for the county is not available under Subsection 
(20)(a)
.
(a)
the most recent population estimate for the county from the Utah Population 
Committee created in Section 
63C-20-103
; or
(b)
if the Utah Population Committee estimate is not available, the most recent census or 
census estimate of the United States Bureau of the Census.
(21)
"Service area" means the boundaries of the distinct geographic area served by a 
certified program as determined by the division in accordance with this part and division 
rule.
(22)
"Standards" means the acceptable range of deviation from the criteria that reflects local 
medical practice and that is tested on the Medicaid recipient database.
(23)
"SURS" means the Surveillance Utilization Review System of the Medicaid program.
(24)
"Therapeutic appropriateness" means drug prescribing and dispensing based on 
rational drug therapy that is consistent with criteria and standards.
(25)
"Therapeutic duplication" means prescribing and dispensing the same drug or two or 
more drugs from the same therapeutic class where periods of drug administration 
overlap and where that practice is not medically indicated.
(26)
"Urban county" means a county that is not a rural county.
Section 10, Section 
59-1-403
 is amended to read:
59-1-403
Effective 
05/07/25
. Confidentiality -- Exceptions -- Penalty -- 
Application to property tax.
(1)
As used in this section:
(a)
"Distributed tax, fee, or charge" means a tax, fee, or charge:
(i)
the commission administers under:
(A)
this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax 
Act;
(B)
Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(C)
Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(D)
Section 
19-6-805
;
(E)
Section 
63H-1-205
; or
(F)
Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service 
Charges; and
(ii)
with respect to which the commission distributes the revenue collected from the 
tax, fee, or charge to a qualifying jurisdiction.
(b)
"Qualifying jurisdiction" means:
(i)
a county, city, or town;
(ii)
the military installation development authority created in Section 
63H-1-201
; or
(iii)
the Utah Inland Port Authority created in Section 
11-58-201
.
(2)
(a)
Any of the following may not divulge or make known in any manner any 
information gained by that person from any return filed with the commission:
(i)
a tax commissioner;
(ii)
an agent, clerk, or other officer or employee of the commission; or
(iii)
a representative, agent, clerk, or other officer or employee of any county, city, or 
town.
(b)
An official charged with the custody of a return filed with the commission is not 
required to produce the return or evidence of anything contained in the return in any 
action or proceeding in any court, except:
(i)
in accordance with judicial order;
(ii)
on behalf of the commission in any action or proceeding under:
(A)
this title; or
(B)
other law under which persons are required to file returns with the 
commission;
(iii)
on behalf of the commission in any action or proceeding to which the 
commission is a party; or
(iv)
on behalf of any party to any action or proceeding under this title if the report or 
facts shown by the return are directly involved in the action or proceeding.
(c)
Notwithstanding Subsection (2)(b), a court may require the production of, and may 
admit in evidence, any portion of a return or of the facts shown by the return, as are 
specifically pertinent to the action or proceeding.
(3)
This section does not prohibit:
(a)
a person or that person's duly authorized representative from receiving a copy of any 
return or report filed in connection with that person's own tax;
(b)
the publication of statistics as long as the statistics are classified to prevent the 
identification of particular reports or returns; and
(c)
the inspection by the attorney general or other legal representative of the state of the 
report or return of any taxpayer:
(i)
who brings action to set aside or review a tax based on the report or return;
(ii)
against whom an action or proceeding is contemplated or has been instituted 
under this title; or
(iii)
against whom the state has an unsatisfied money judgment.
(4)
(a)
Notwithstanding Subsection (2) and for purposes of administration, the 
commission may by rule, made in accordance with Title 63G, Chapter 3, Utah 
Administrative Rulemaking Act, provide for a reciprocal exchange of information 
with:
(i)
the United States Internal Revenue Service; or
(ii)
the revenue service of any other state.
(b)
Notwithstanding Subsection (2) and for all taxes except individual income tax and 
corporate franchise tax, the commission may by rule, made in accordance with Title 
63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered 
from returns and other written statements with the federal government, any other 
state, any of the political subdivisions of another state, or any political subdivision of 
this state, except as limited by Sections 
59-12-209
 and 
59-12-210
, if the political 
subdivision, other state, or the federal government grant substantially similar 
privileges to this state.
(c)
Notwithstanding Subsection (2) and for all taxes except individual income tax and 
corporate franchise tax, the commission may by rule, in accordance with Title 63G, 
Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of 
information concerning the identity and other information of taxpayers who have 
failed to file tax returns or to pay any tax due.
(d)
Notwithstanding Subsection (2), the commission shall provide to the director of the 
Division of Environmental Response and Remediation, as defined in Section 
19-6-402
, as requested by the director of the Division of Environmental Response 
and Remediation, any records, returns, or other information filed with the 
commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 
19-6-410.5
 regarding the environmental assurance program participation fee.
(e)
Notwithstanding Subsection (2), at the request of any person the commission shall 
provide that person sales and purchase volume data reported to the commission on a 
report, return, or other information filed with the commission under:
(i)
Chapter 13, Part 2, Motor Fuel; or
(ii)
Chapter 13, Part 4, Aviation Fuel.
(f)
Notwithstanding Subsection (2), upon request from a tobacco product manufacturer, 
as defined in Section 
59-22-202
, the commission shall report to the manufacturer:
(i)
the quantity of cigarettes, as defined in Section 
59-22-202
, produced by the 
manufacturer and reported to the commission for the previous calendar year under 
Section 
59-14-407
; and
(ii)
the quantity of cigarettes, as defined in Section 
59-22-202
, produced by the 
manufacturer for which a tax refund was granted during the previous calendar 
year under Section 
59-14-401
 and reported to the commission under Subsection 
59-14-401
(1)(a)(v).
(g)
Notwithstanding Subsection (2), the commission shall notify manufacturers, 
distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is 
prohibited from selling cigarettes to consumers within the state under Subsection 
59-14-210
(2).
(h)
Notwithstanding Subsection (2), the commission may:
(i)
provide to the Division of Consumer Protection within the Department of 
Commerce and the attorney general data:
(A)
reported to the commission under Section 
59-14-212
; or
(B)
related to a violation under Section 
59-14-211
; and
(ii)
upon request, provide to any person data reported to the commission under 
Subsections 
59-14-212
(1)(a) through (c) and Subsection 
59-14-212
(1)(g).
(i)
Notwithstanding Subsection (2), the commission shall, at the request of a committee 
of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's 
Office of Planning and Budget, provide to the committee or office the total amount of 
revenues collected by the commission under Chapter 24, Radioactive Waste Facility 
Tax Act, for the time period specified by the committee or office.
(j)
Notwithstanding Subsection (2), the commission shall make the directory required by 
Section 
59-14-603
 available for public inspection.
(k)
Notwithstanding Subsection (2), the commission may share information with federal, 
state, or local agencies as provided in Subsection 
59-14-606
(3).
(l)
(i)
Notwithstanding Subsection (2), the commission shall provide the Office of 
Recovery Services within the Department of Health and Human Services any 
relevant information obtained from a return filed under Chapter 10, Individual 
Income Tax Act, regarding a taxpayer who has become obligated to the Office of 
Recovery Services.
(ii)
The information described in Subsection (4)(l)(i) may be provided by the Office 
of Recovery Services to any other state's child support collection agency involved 
in enforcing that support obligation.
(m)
(i)
Notwithstanding Subsection (2), upon request from the state court 
administrator, the commission shall provide to the state court administrator, the 
name, address, telephone number, county of residence, and social security number 
on resident returns filed under Chapter 10, Individual Income Tax Act.
(ii)
The state court administrator may use the information described in Subsection 
(4)(m)(i) only as a source list for the master jury list described in Section 
78B-1-106
.
(n)
(i)
As used in this Subsection (4)(n):
(A)
"GOEO" means the Governor's Office of Economic Opportunity created in 
Section 
63N-1a-301
.
(B)
"Income tax information" means information gained by the commission that is 
required to be attached to or included in a return filed with the commission 
under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, 
Individual Income Tax Act.
(C)
"Other tax information" means information gained by the commission that is 
required to be attached to or included in a return filed with the commission 
except for a return filed under Chapter 7, Corporate Franchise and Income 
Taxes, or Chapter 10, Individual Income Tax Act.
(D)
"Tax information" means income tax information or other tax information.
(ii)
(A)
Notwithstanding Subsection (2) and except as provided in Subsection 
(4)(n)(ii)(B) or (C), the commission shall at the request of GOEO provide to 
GOEO all income tax information.
(B)
For purposes of a request for income tax information made under Subsection 
(4)(n)(ii)(A), GOEO may not request and the commission may not provide to
GOEO a person's address, name, social security number, or taxpayer 
identification number.
(C)
In providing income tax information to GOEO, the commission shall in all 
instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B).
(iii)
(A)
Notwithstanding Subsection (2) and except as provided in Subsection 
(4)(n)(iii)(B), the commission shall at the request of GOEO provide to GOEO 
other tax information.
(B)
Before providing other tax information to GOEO, the commission shall redact 
or remove any name, address, social security number, or taxpayer identification 
number.
(iv)
GOEO may provide tax information received from the commission in accordance 
with this Subsection (4)(n) only:
(A)
as a fiscal estimate, fiscal note information, or statistical information; and
(B)
if the tax information is classified to prevent the identification of a particular 
return.
(v)
(A)
A person may not request tax information from GOEO under Title 63G, 
Chapter 2, Government Records Access and Management Act, or this section, 
if GOEO received the tax information from the commission in accordance with 
this Subsection (4)(n).
(B)
GOEO may not provide to a person that requests tax information in 
accordance with Subsection (4)(n)(v)(A) any tax information other than the tax 
information GOEO provides in accordance with Subsection (4)(n)(iv).
(o)
Notwithstanding Subsection (2), the commission may provide to the governing board 
of the agreement or a taxing official of another state, the District of Columbia, the 
United States, or a territory of the United States:
(i)
the following relating to an agreement sales and use tax:
(A)
information contained in a return filed with the commission;
(B)
information contained in a report filed with the commission;
(C)
a schedule related to Subsection (4)(o)(i)(A) or (B); or
(D)
a document filed with the commission; or
(ii)
a report of an audit or investigation made with respect to an agreement sales and 
use tax.
(p)
Notwithstanding Subsection (2), the commission may provide information 
concerning a taxpayer's state income tax return or state income tax withholding 
information to the Driver License Division if the Driver License Division:
(i)
requests the information; and
(ii)
provides the commission with a signed release form from the taxpayer allowing 
the Driver License Division access to the information.
(q)
Notwithstanding Subsection (2), the commission shall provide to the Utah 
Communications Authority, or a division of the Utah Communications Authority, the 
information requested by the authority under Sections 
63H-7a-302
, 
63H-7a-402
, and 
63H-7a-502
.
(r)
Notwithstanding Subsection (2), the commission shall provide to the Utah 
Educational Savings Plan information related to a resident or nonresident individual's 
contribution to a Utah Educational Savings Plan account as designated on the 
resident or nonresident's individual income tax return as provided under Section 
59-10-1313
.
(s)
Notwithstanding Subsection (2), for the purpose of verifying eligibility under 
Sections 
26B-3-106
 and 
26B-3-903
, the commission shall provide an eligibility 
worker with the Department of Health and Human Services or its designee with the 
adjusted gross income of an individual if:
(i)
an eligibility worker with the Department of Health and Human Services or its 
designee requests the information from the commission; and
(ii)
the eligibility worker has complied with the identity verification and consent 
provisions of Sections 
26B-3-106
 and 
26B-3-903
.
(t)
Notwithstanding Subsection (2), the commission may provide to a county, as 
determined by the commission, information declared on an individual income tax 
return in accordance with Section 
59-10-103.1
 that relates to eligibility to claim a 
residential exemption authorized under Section 
59-2-103
.
(u)
Notwithstanding Subsection (2), the commission shall provide a report regarding any 
access line provider that is over 90 days delinquent in payment to the commission of 
amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid 
Wireless Telecommunications Service Charges, to the board of the Utah 
Communications Authority created in Section 
63H-7a-201
.
(v)
Notwithstanding Subsection (2), the commission shall provide the Department of 
Environmental Quality a report on the amount of tax paid by a radioactive waste 
facility for the previous calendar year under Section 
59-24-103.5
.
(w)
Notwithstanding Subsection (2), the commission may, upon request, provide to the 
Department of Workforce Services any information received under Chapter 10, Part 
4, Withholding of Tax, that is relevant to the duties of the Department of Workforce 
Services.
(x)
Notwithstanding Subsection (2), the commission may provide the Public Service 
Commission or the Division of Public Utilities information related to a seller that 
collects and remits to the commission a charge described in Subsection 
69-2-405
(2), 
including the seller's identity and the number of charges described in Subsection 
69-2-405
(2) that the seller collects.
(y)
(i)
Notwithstanding Subsection (2), the commission shall provide to each 
qualifying jurisdiction the collection data necessary to verify the revenue collected 
by the commission for a distributed tax, fee, or charge collected within the 
qualifying jurisdiction.
(ii)
In addition to the information provided under Subsection (4)(y)(i), the 
commission shall provide a qualifying jurisdiction with copies of returns and other 
information relating to a distributed tax, fee, or charge collected within the 
qualifying jurisdiction.
(iii)
(A)
To obtain the information described in Subsection (4)(y)(ii), the chief 
executive officer or the chief executive officer's designee of the qualifying 
jurisdiction shall submit a written request to the commission that states the 
specific information sought and how the qualifying jurisdiction intends to use 
the information.
(B)
The information described in Subsection (4)(y)(ii) is available only in official 
matters of the qualifying jurisdiction.
(iv)
Information that a qualifying jurisdiction receives in response to a request under 
this subsection is:
(A)
classified as a private record under Title 63G, Chapter 2, Government Records 
Access and Management Act; and
(B)
subject to the confidentiality requirements of this section.
(z)
Notwithstanding Subsection (2), the commission shall provide the Alcoholic 
Beverage Services Commission, upon request, with taxpayer status information 
related to state tax obligations necessary to comply with the requirements described 
in Section 
32B-1-203
.
(aa)
Notwithstanding Subsection (2), the commission shall inform the Department of 
Workforce Services, as soon as practicable, whether an individual claimed and is 
entitled to claim a federal earned income tax credit for the year requested by the 
Department of Workforce Services if:
(i)
the Department of Workforce Services requests this information; and
(ii)
the commission has received the information release described in Section 
35A-9-604
.
(bb)
(i)
As used in this Subsection (4)(bb), "unclaimed property administrator" means 
the administrator or the administrator's agent, as those terms are defined in Section 
67-4a-102
.
(ii)
(A)
Notwithstanding Subsection (2), upon request from the unclaimed property 
administrator and to the extent allowed under federal law, the commission shall 
provide the unclaimed property administrator the name, address, telephone 
number, county of residence, and social security number or federal employer 
identification number on any return filed under Chapter 7, Corporate Franchise 
and Income Taxes, or Chapter 10, Individual Income Tax Act.
(B)
The unclaimed property administrator may use the information described in 
Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property 
to the property's owner in accordance with Title 67, Chapter 4a, Revised 
Uniform Unclaimed Property Act.
(iii)
The unclaimed property administrator is subject to the confidentiality provisions 
of this section with respect to any information the unclaimed property 
administrator receives under this Subsection (4)(bb).
(cc)
Notwithstanding Subsection (2), the commission may, upon request, disclose a 
taxpayer's state individual income tax information to a program manager of the Utah 
Fits All Scholarship Program under Section 
53F-6-402
 if:
(i)
the taxpayer consents in writing to the disclosure;
(ii)
the taxpayer's written consent includes the taxpayer's name, social security 
number, and any other information the commission requests that is necessary to 
verify the identity of the taxpayer; and
(iii)
the program manager provides the taxpayer's written consent to the commission.
(dd)
Notwithstanding Subsection (2), the commission may provide to the Division of 
Finance within the Department of Government Operations any information necessary 
to facilitate a payment from the commission to a taxpayer, including:
(i)
the name of the taxpayer entitled to the payment or any other person legally 
authorized to receive the payment;
(ii)
the taxpayer identification number of the taxpayer entitled to the payment;
(iii)
the payment identification number and amount of the payment;
(iv)
the tax year to which the payment applies and date on which the payment is due;
(v)
a mailing address to which the payment may be directed; and
(vi)
information regarding an account at a depository institution to which the 
payment may be directed, including the name of the depository institution, the 
type of account, the account number, and the routing number for the account.
(ee)
Notwithstanding Subsection (2), the commission shall provide the total amount of 
revenues collected by the commission under Subsection 
59-5-202
(5):
(i)
at the request of a committee of the Legislature, the Office of the Legislative 
Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee 
or office for the time period specified by the committee or office; and
(ii)
to the Division of Finance for purposes of the Division of Finance administering 
Subsection 
59-5-202
(5).
(ff)
Notwithstanding Subsection (2), the commission may provide the Department of 
Agriculture and Food with information from a return filed in accordance with 
Chapter 31, Cannabinoid Licensing and Tax Act.
(gg)
Notwithstanding Subsection 
(2)
, the commission may provide aggregated 
information to the Utah Population Committee, created in Section 
63C-20-103
, if the 
Utah Population Committee requests the information in accordance with Section 
63C-20-105
.
(5)
(a)
Each report and return shall be preserved for at least three years.
(b)
After the three-year period provided in Subsection (5)(a) the commission may 
destroy a report or return.
(6)
(a)
Any individual who violates this section is guilty of a class A misdemeanor.
(b)
If the individual described in Subsection (6)(a) is an officer or employee of the state, 
the individual shall be dismissed from office and be disqualified from holding public 
office in this state for a period of five years thereafter.
(c)
Notwithstanding Subsection (6)(a) or (b), GOEO, when requesting information in 
accordance with Subsection (4)(n)(iii), or an individual who requests information in 
accordance with Subsection (4)(n)(v):
(i)
is not guilty of a class A misdemeanor; and
(ii)
is not subject to:
(A)
dismissal from office in accordance with Subsection (6)(b); or
(B)
disqualification from holding public office in accordance with Subsection 
(6)(b).
(d)
Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the 
Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, 
Legislative Organization, an individual described in Subsection (2):
(i)
is not guilty of a class A misdemeanor; and
(ii)
is not subject to:
(A)
dismissal from office in accordance with Subsection (6)(b); or
(B)
disqualification from holding public office in accordance with Subsection 
(6)(b).
(7)
Except as provided in Section 
59-1-404
, this part does not apply to the property tax.
Section 11, Section 
59-12-205
 is amended to read:
59-12-205
Effective 
07/01/25
. Ordinances to conform with statutory 
amendments -- Distribution of tax revenue -- Determination of population.
(1)
To maintain in effect sales and use tax ordinances adopted pursuant to Section 
59-12-204
, a county, city, or town shall adopt amendments to the county's, city's, or 
town's sales and use tax ordinances:
(a)
within 30 days of the day on which the state makes an amendment to an applicable 
provision of Part 1, Tax Collection; and
(b)
as required to conform to the amendments to Part 1, Tax Collection.
(2)
(a)
Except as provided in Subsections (3) and (4) and subject to Subsection (5):
(i)
50% of each dollar collected from the sales and use tax authorized by this part 
shall be distributed to each county, city, and town on the basis of the percentage 
that the population of the county, city, or town bears to the total population of all 
counties, cities, and towns in the state; and
(ii)
(A)
except as provided in Subsections (2)(a)(ii)(B), (C), and (D), 50% of each 
dollar collected from the sales and use tax authorized by this part shall be 
distributed to each county, city, and town on the basis of the location of the 
transaction as determined under Sections 
59-12-211
 through 
59-12-215
;
(B)
50% of each dollar collected from the sales and use tax authorized by this part 
within a project area described in a project area plan adopted by the military 
installation development authority under Title 63H, Chapter 1, Military 
Installation Development Authority Act, shall be distributed to the military 
installation development authority created in Section 
63H-1-201
;
(C)
beginning July 1, 2024, 20% of each dollar collected from the sales and use 
tax authorized by this part within a project area under Title 11, Chapter 58, 
Utah Inland Port Authority Act, shall be distributed to the Utah Inland Port 
Authority, created in Section 
11-58-201
; and
(D)
50% of each dollar collected from the sales and use tax authorized by this part 
within the lake authority boundary, as defined in Section 
11-65-101
, shall be 
distributed to the Utah Lake Authority, created in Section 
11-65-201
, 
beginning the next full calendar quarter following the creation of the Utah 
Lake Authority.
(b)
Subsection (2)(a)(ii)(C) does not apply to sales and use tax revenue collected before 
July 1, 2022.
(3)
(a)
As used in this Subsection (3):
(i)
"Eligible county, city, or town" means a county, city, or town that:
(A)
for fiscal year 2012-13, received a tax revenue distribution under Subsection 
(3)(b) equal to the amount described in Subsection (3)(b)(ii); and
(B)
does not impose a sales and use tax under Section 
59-12-2103
 on or before 
July 1, 2016.
(ii)
"Minimum tax revenue distribution" means the total amount of tax revenue 
distributions an eligible county, city, or town received from a tax imposed in 
accordance with this part for fiscal year 2004-05.
(b)
An eligible county, city, or town shall receive a tax revenue distribution for a tax 
imposed in accordance with this part equal to the greater of:
(i)
the payment required by Subsection (2); or
(ii)
the minimum tax revenue distribution.
(4)
(a)
For purposes of this Subsection (4):
(i)
"Annual local contribution" means the lesser of $275,000 or an amount equal to 
2.55% of the participating local government's tax revenue distribution amount 
under Subsection (2)(a)(i) for the previous fiscal year.
(ii)
"Participating local government" means a county or municipality, as defined in 
Section 
10-1-104
, that is not an eligible municipality certified in accordance with 
Section 
35A-16-404
.
(b)
For revenue collected from the tax authorized by this part that is distributed on or 
after January 1, 2019, the commission, before making a tax revenue distribution 
under Subsection (2)(a)(i) to a participating local government, shall:
(i)
adjust a participating local government's tax revenue distribution under Subsection 
(2)(a)(i) by:
(A)
subtracting an amount equal to one-twelfth of the annual local contribution for 
each participating local government from the participating local government's 
tax revenue distribution; and
(B)
if applicable, reducing the amount described in Subsection (4)(b)(i)(A) by an 
amount equal to one-twelfth of $250 for each bed that is available at all 
homeless shelters located within the boundaries of the participating local 
government, as reported to the commission by the Office of Homeless Services 
in accordance with Section 
35A-16-405
; and
(ii)
deposit the resulting amount described in Subsection (4)(b)(i) into the Homeless 
Shelter Cities Mitigation Restricted Account created in Section 
35A-16-402
.
(c)
For a participating local government that qualifies to receive a distribution described 
in Subsection (3), the commission shall apply the provisions of this Subsection (4) 
after the commission applies the provisions of Subsection (3).
(5)
(a)
As used in this Subsection (5):
(i)
"Annual dedicated sand and gravel sales tax revenue" means an amount equal to 
the total revenue an establishment described in NAICS Code 327320, Ready-Mix 
Concrete Manufacturing, of the 2022 North American Industry Classification 
System of the federal Executive Office of the President, Office of Management 
and Budget, collects and remits under this part for a calendar year.
(ii)
"Sand and gravel" means sand, gravel, or a combination of sand and gravel.
(iii)
"Sand and gravel extraction site" means a pit, quarry, or deposit that:
(A)
contains sand and gravel; and
(B)
is assessed by the commission in accordance with Section 
59-2-201
.
(iv)
"Ton" means a short ton of 2,000 pounds.
(v)
"Tonnage ratio" means the ratio of:
(A)
the total amount of sand and gravel, measured in tons, sold during a calendar 
year from all sand and gravel extraction sites located within a county, city, or 
town; to
(B)
the total amount of sand and gravel, measured in tons, sold during the same 
calendar year from sand and gravel extraction sites statewide.
(b)
For purposes of calculating the ratio described in Subsection (5)(a)(v), the 
commission shall:
(i)
use the gross sales data provided to the commission as part of the commission's 
property tax valuation process; and
(ii)
if a sand and gravel extraction site operates as a unit across municipal or county 
lines, apportion the reported tonnage among the counties, cities, or towns based on 
the percentage of the sand and gravel extraction site located in each county, city, 
or town, as approximated by the commission.
(c)
(i)
Beginning July 2023, and each July thereafter
Each July
, the commission shall 
distribute from total collections under this part an amount equal to the annual 
dedicated sand and gravel sales tax revenue for the preceding calendar year to 
each county, city, or town in the same proportion as the county's, city's, or town's 
tonnage ratio for the preceding calendar year.
(ii)
The commission shall ensure that the revenue distributed under this Subsection 
(5)(c) is drawn from each jurisdiction's collections in proportion to the 
jurisdiction's share of total collections for the preceding 12-month period.
(d)
A county, city, or town shall use revenue described in Subsection (5)(c) for class B 
or class C roads.
(6)
(a)
Population figures for purposes of this section shall be based on 
the most recent 
official census or census estimate of the United States Bureau of the Census.
, to the 
extent not otherwise required by federal law:
(i)
the most recent estimate from the Utah Population Committee created in Section 
63C-20-103
; or
(ii)
if the Utah Population Committee estimate is not available for each municipality 
and unincorporated area, the adjusted sub-county population estimate provided by 
the Utah Population Committee in accordance with Section 
63C-20-104
.
(b)
If a needed population estimate is not available from the United States Bureau of the 
Census, population figures shall be derived from the estimate from the Utah 
Population Committee.
(c)
(b)
The population of a county for purposes of this section shall be determined only 
from the unincorporated area of the county.
Section 12, Section 
59-12-401
 is amended to read:
59-12-401
Effective 
07/01/25
. Resort communities tax authority for cities, 
towns, military installation development authority, and fairpark district -- Base -- Rate -- 
Collection fees.
(1)
(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 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.
(b)
Notwithstanding Subsection (1)(a), a city or town may not impose a tax under this 
section on:
(i)
(A)
the sale of
a motor vehicle, an aircraft, a watercraft, a modular home, a 
manufactured home, or a mobile home;
(B)
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
(C)
except as provided in Subsection (1)(d), amounts paid or charged for food and 
food ingredients; or
(ii)
transactions that occur in the district sales tax area, as defined in Subsection (4), if 
the fairpark district, as defined in Subsection (4), has imposed a tax under 
Subsection (4).
(c)
For purposes of this Subsection (1), the location of a transaction shall be determined 
in accordance with Sections 
59-12-211
 through 
59-12-215
.
(d)
A city or town 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 amount equal to the total of any costs incurred by the state in connection with 
the implementation of Subsection (1) which exceed, in any year, the revenues 
received by the state from its 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).
(b)
Amounts paid under Subsection (2)(a) shall be allocated proportionally among those 
cities and towns according to the amount of revenue the respective cities and towns 
generate in that year through imposition of that 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)
For purposes of calculating the permanent 
census 
population within a project area, 
the board, as defined in Section 
63H-1-102
, 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)
Notwithstanding Subsection (1)(a), a board as defined in Section 
63H-1-102
 may 
impose the sales and use tax under this section if there are no permanent residents.
(4)
(a)
As used in this Subsection (4):
(i)
"District sales tax area" means the same as that term is defined in Section 
11-70-101
.
(ii)
"Fairpark district" means the Utah Fairpark Area Investment and Restoration 
District, created in Section 
11-70-201
.
(iii)
"Fairpark district board" means the board of the fairpark district.
(b)
The fairpark district, by resolution of the fairpark district board, may impose a tax 
under this section, as though the fairpark district were a city or town, on transactions 
described in Subsection 
59-12-103
(1):
(i)
located within the district sales tax area; and
(ii)
that occur on or after October 1, 2024.
(c)
For purposes of calculating the permanent 
census 
population within the district 
sales tax area, the fairpark district board shall:
(i)
use the actual number of permanent residents within the district sales tax area as 
determined by the fairpark district board;
(ii)
include in the calculation of transient room capacity the number, as determined 
by the fairpark district 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
.
(d)
Notwithstanding Subsection (1)(a), the fairpark district may impose the sales and use 
tax under this section if there are no permanent residents within the district sales tax 
area.
(5)
For purposes of this section, population shall be based on, to the extent not otherwise 
required by federal law:
(a)
the most recent estimate from the Utah Population Committee created in Section 
63C-20-103
; or
(b)
if the Utah Population Committee estimate is not available for each municipality and 
unincorporated area, the adjusted sub-county population estimate provided by the 
Utah Population Committee in accordance with Section 
63C-20-104
.
Section 13, Section 
59-12-402
 is amended to read:
59-12-402
Effective 
07/01/25
. Additional resort communities sales and use tax 
-- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- 
Election requirements -- Notice requirements -- Ordinance requirements -- Prohibition 
of military installation development authority imposition of tax.
(1)
(a)
Subject to Subsections (2) through (6), the governing body of a municipality 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 may, in addition to 
the sales tax authorized under Section 
59-12-401
, impose an additional resort 
communities sales tax in an amount that is less than or equal to .5% on the 
transactions described in Subsection 
59-12-103
(1) located within the municipality.
(b)
Notwithstanding Subsection (1)(a), the governing body of a municipality may not 
impose a tax under this section on:
(i)
(A)
the sale of a motor vehicle, an aircraft, a watercraft, a modular home, a 
manufactured home, or a mobile home;
(B)
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
(C)
except as provided in Subsection (1)(d), amounts paid or charged for food and 
food ingredients; or
(ii)
transactions that occur in the district sales tax area, as defined in Subsection 
59-12-401
(4), if the Utah Fairpark Area Investment and Restoration District, 
created in Section 
11-70-201
, has imposed a tax under Subsection (8).
(c)
For purposes of this Subsection (1), the location of a transaction shall be determined 
in accordance with Sections 
59-12-211
 through 
59-12-215
.
(d)
A municipality imposing a tax under this section shall impose the tax on the 
purchase price or 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 amount equal to the total of any costs incurred by the state in connection with 
the implementation of Subsection (1) which exceed, in any year, the revenues 
received by the state from its 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).
(b)
Amounts paid under Subsection (2)(a) shall be allocated proportionally among those 
cities and towns according to the amount of revenue the respective cities and towns 
generate in that year through imposition of that tax.
(3)
To impose an additional resort communities sales tax under this section, the governing 
body of the municipality shall:
(a)
pass a resolution approving the tax; and
(b)
except as provided in Subsection (6), obtain voter approval for the tax as provided in 
Subsection (4).
(4)
To obtain voter approval for an additional resort communities sales tax under 
Subsection (3)(b), a municipality shall:
(a)
hold the additional resort communities sales tax election during:
(i)
a regular general election; or
(ii)
a municipal general election; and
(b)
post notice of the election for the municipality, as a class A notice under Section 
63G-30-102
, for at least 15 days before the day on which the election is held.
(5)
An ordinance approving an additional resort communities sales tax under this section 
shall provide an effective date for the tax as provided in Section 
59-12-403
.
(6)
(a)
Except as provided in Subsection (6)(b), a municipality is not subject to the voter 
approval requirements of Subsection (3)(b) if, on or before January 1, 1996, the 
municipality imposed a license fee or tax on businesses based on gross receipts 
pursuant to Section 
10-1-203
.
(b)
The exception from the voter approval requirements in Subsection (6)(a) does not 
apply to a municipality that, on or before January 1, 1996, imposed a license fee or 
tax on only one class of businesses based on gross receipts pursuant to Section 
10-1-203
.
(7)
Subject to Subsection 
63H-1-203(1)
, a military installation development authority 
authorized to impose a resort communities tax under Section 
59-12-401
 may impose an 
additional resort communities sales tax under this section.
(8)
The Utah Fairpark Area Investment and Restoration District, created in Section 
11-70-201
, may impose an additional resort communities tax under this section on 
transactions that occur:
(a)
within the district sales tax area, as defined in Subsection 
59-12-401
(4); and
(b)
that occur on or after October 1, 2024.
(9)
For purposes of this section, population shall be based on, to the extent not otherwise 
required by federal law:
(a)
the most recent estimate from the Utah Population Committee created in Section 
63C-20-103
; or
(b)
if the Utah Population Committee estimate is not available for each municipality and 
unincorporated area, the adjusted sub-county population estimate provided by the 
Utah Population Committee in accordance with Section 
63C-20-104
.
Section 14, Section 
59-12-405
 is amended to read:
59-12-405
Effective 
07/01/25
. Definitions -- Municipality filing requirements 
for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to 
municipality -- Municipality authority to impose tax.
(1)
As used in this section:
(a)
"High-occupancy lodging unit" means each bedroom in a:
(i)
hostel; or
(ii)
a unit similar to a hostel as determined by the commission by rule.
(b)
"High-occupancy lodging unit capacity of a municipality" means the product of:
(i)
the total number of high-occupancy lodging units within the incorporated 
boundaries of a municipality on the first day of the calendar quarter during which 
the municipality files the form described in Subsection 
(3)
; and
(ii)
four.
(c)
"Recreational lodging unit" means each site in a:
(i)
campground that:
(A)
is issued a business license by the municipality in which the campground is 
located; and
(B)
provides the following hookups:
(I)
water;
(II)
sewer; and
(III)
electricity; or
(ii)
recreational vehicle park that provides the following hookups:
(A)
water;
(B)
sewer; and
(C)
electricity; or
(iii)
unit similar to Subsection 
(1)(c)(i)
 or 
(ii)
 as determined by the commission by 
rule.
(d)
"Recreational lodging unit capacity of a municipality" means the product of:
(i)
the total number of recreational lodging units within the incorporated boundaries 
of a municipality on the first day of the calendar quarter during which the 
municipality files the form described in Subsection 
(3)
; and
(ii)
four.
(e)
"Special lodging unit" means a lodging unit:
(i)
that is a:
(A)
high-occupancy lodging unit;
(B)
recreational lodging unit; or
(C)
standard lodging unit;
(ii)
for which the commission finds that in determining the capacity of the lodging 
unit the lodging unit should be multiplied by a number other than a number 
described in:
(A)
for a high-occupancy lodging unit, Subsection 
(1)(b)(ii)
;
(B)
for a recreational lodging unit, Subsection 
(1)(d)(ii)
; or
(C)
for a standard lodging unit, Subsection 
(1)(i)(ii)
; and
(iii)
for which the municipality in which the lodging unit is located files a written 
request with the commission for the finding described in Subsection 
(1)(e)(ii)
.
(f)
"Special lodging unit capacity of a municipality" means the sum of the special 
lodging unit numbers for all of the special lodging units within the incorporated 
boundaries of a municipality on the first day of the calendar quarter during which the 
municipality files the form described in Subsection 
(3)
.
(g)
"Special lodging unit number" means the number by which the commission finds 
that a special lodging unit should be multiplied in determining the capacity of the 
special lodging unit.
(h)
"Standard lodging unit" means each bedroom in:
(i)
a hotel;
(ii)
a motel;
(iii)
a bed and breakfast establishment;
(iv)
an inn;
(v)
a condominium that is:
(A)
part of a rental pool; or
(B)
regularly rented out for a time period of less than 30 consecutive days;
(vi)
a property used as a residence that is:
(A)
part of a rental pool; or
(B)
regularly rented out for a time period of less than 30 consecutive days; or
(vii)
a unit similar to Subsections 
(1)(h)(i)
 through 
(vi)
 as determined by the 
commission by rule.
(i)
"Standard lodging unit capacity of a municipality" means the product of:
(i)
the total number of standard lodging units within the incorporated boundaries of a 
municipality on the first day of the calendar quarter during which the municipality 
files the form described in Subsection 
(3)
; and
(ii)
three.
(j)
"Transient room capacity" means the sum of:
(i)
the high-occupancy lodging unit capacity of a municipality;
(ii)
the recreational lodging unit capacity of a municipality;
(iii)
the special lodging unit capacity of a municipality; and
(iv)
the standard lodging unit capacity of a municipality.
(2)
A municipality that imposes a tax under this part shall provide the commission the 
following information as provided in this section:
(a)
the high-occupancy lodging unit capacity of the municipality;
(b)
the recreational lodging unit capacity of the municipality;
(c)
the special lodging unit capacity of the municipality; and
(d)
the standard lodging unit capacity of the municipality.
(3)
A municipality shall file with the commission the information required by Subsection 
(2)
:
(a)
on a form provided by the commission; and
(b)
on or before:
(i)
for a municipality that is required by Section 
59-12-403
 to provide notice to the 
commission, the day on which the municipality provides the notice required by 
Section 
59-12-403
 to the commission; or
(ii)
for a municipality that is not required by Section 
59-12-403
 to provide notice to 
the commission, July 1 of each year.
(4)
If the commission determines that a municipality that files the form described in 
Subsection 
(3)
 has a transient room capacity that is less than 66% of the municipality's 
permanent 
census 
population, the commission shall notify the municipality in writing:
(a)
that the municipality's transient room capacity is less than 66% of the municipality's 
permanent 
census 
population; and
(b)
(i)
for a municipality that is required by Section 
59-12-403
 to provide notice to the 
commission, within 30 days after the day on which the municipality provides the 
notice to the commission; or
(ii)
for a municipality that is not required by Section 
59-12-403
 to provide notice to 
the commission, on or before September 1.
(5)
(a)
For a municipality that does not impose a tax under Section 
59-12-401
 on the day 
on which the municipality files the form described in Subsection 
(3)
, if the 
commission provides written notice described in Subsection 
(4)
 to the municipality, 
the municipality may not impose a tax under this part until the municipality meets the 
requirements of this part to enact the tax.
(b)
For a municipality that is not required by Section 
59-12-403
 to provide notice to the 
commission, if the commission provides written notice described in Subsection 
(4)
 to 
the municipality for three consecutive calendar years, the municipality may not 
impose a tax under this part:
(i)
beginning on July 1 of the year after the year during which the commission 
provided written notice described in Subsection 
(4)
:
(A)
to the municipality; and
(B)
for the third consecutive calendar year; and
(ii)
until the municipality meets the requirements of this part to enact the tax.
(6)
For purposes of this section, population for each municipality shall be based on, to the 
extent not otherwise required by federal law:
(a)
the most recent estimate from the Utah Population Committee created in Section 
63C-20-103
; or
(b)
if the Utah Population Committee estimate is not available for each municipality and 
unincorporated area, the adjusted sub-county population estimate provided by the 
Utah Population Committee in accordance with Section 
63C-20-104
.
Section 15, Section 
59-12-603
 is amended to read:
59-12-603
Effective 
07/01/25
. County tax -- Bases -- Rates -- Use of revenue -- 
Adoption of ordinance required -- Advisory board -- Administration -- Collection -- 
Administrative charge -- Distribution -- Enactment or repeal of tax or tax rate change -- 
Effective date -- Notice requirements.
(1)
(a)
In addition to any other taxes, a county legislative body may, as provided in this 
part, impose a tax as follows:
(i)
(A)
a county legislative body of any county may impose a tax of not to exceed 
3% on all short-term rentals of motor vehicles, except for short-term rentals of 
motor vehicles made for the purpose of temporarily replacing a person's motor 
vehicle that is being repaired pursuant to a repair or an insurance agreement; 
and
(B)
a county legislative body of any county imposing a tax under Subsection 
(1)(a)(i)(A) may, in addition to imposing the tax under Subsection (1)(a)(i)(A), 
impose a tax of not to exceed 4% on all short-term rentals of motor vehicles, 
except for short-term rentals of motor vehicles made for the purpose of 
temporarily replacing a person's motor vehicle that is being repaired pursuant 
to a repair or an insurance agreement;
(ii)
a county legislative body of any county may impose a tax of not to exceed 7% on 
all short-term rentals of off-highway vehicles and recreational vehicles;
(iii)
a county legislative body of any county may impose a tax of not to exceed 1% of 
all sales of the following that are sold by a restaurant:
(A)
alcoholic beverages;
(B)
food and food ingredients; or
(C)
prepared food;
(iv)
a county legislative body of a county of the first class may impose a tax of not to 
exceed .5% on charges for the accommodations and services described in 
Subsection 
59-12-103
(1)(i); and
(v)
if a county legislative body of any county imposes a tax under Subsection 
(1)(a)(i), a tax at the same rate applies to car sharing of less than 30 days, except 
for
car sharing for the purpose of temporarily replacing a person's motor vehicle 
that is being repaired pursuant to a repair or an insurance agreement.
(b)
A tax imposed under Subsection (1)(a) is subject to the audit provisions of Section 
17-31-5.5
.
(2)
(a)
Subject to Subsection (2)(c), a county may use revenue from the imposition of a 
tax under Subsection (1) for:
(i)
financing tourism promotion; and
(ii)
the development, operation, and maintenance of:
(A)
an airport facility;
(B)
a convention facility;
(C)
a cultural facility;
(D)
a recreation facility; or
(E)
a tourist facility.
(b)
(i)
In addition to the uses described in Subsection (2)(a) and subject to Subsection 
(2)(b)(ii), a county of the fourth, fifth, or sixth class or a county with a population 
density of fewer than 15 people per square mile may expend the revenue from the 
imposition of a tax under Subsections (1)(a)(i) and (ii) on the following activities 
to mitigate the impacts of tourism:
(A)
solid waste disposal;
(B)
search and rescue activities;
(C)
law enforcement activities;
(D)
emergency medical services; or
(E)
fire protection services.
(ii)
A county may only expend the revenue as outlined in Subsection (2)(b)(i) if the 
county's tourism tax advisory board created under Subsection 
17-31-8
(1)(a) has 
prioritized the use of revenue to mitigate the impacts of tourism.
(c)
A county of the first class shall expend at least $450,000 each year of the revenue 
from the imposition of a tax authorized by Subsection (1)(a)(iv) within the county to 
fund a marketing and ticketing system designed to:
(i)
promote tourism in ski areas within the county by persons that do not reside within 
the state; and
(ii)
combine the sale of:
(A)
ski lift tickets; and
(B)
accommodations and services described in Subsection 
59-12-103
(1)(i).
(3)
A tax imposed under this part may be pledged as security for bonds, notes, or other 
evidences of indebtedness incurred by a county, city, or town under Title 11, Chapter 14, 
Local Government Bonding Act, or a community reinvestment agency under Title 17C, 
Chapter 1, Part 5, Agency Bonds, to finance:
(a)
an airport facility;
(b)
a convention facility;
(c)
a cultural facility;
(d)
a recreation facility; or
(e)
a tourist facility.
(4)
(a)
To impose a tax under Subsection (1), the county legislative body shall adopt an 
ordinance imposing the tax.
(b)
The ordinance under Subsection (4)(a) shall include provisions substantially the 
same as those contained in Part 1, Tax Collection, except that the tax shall be 
imposed only on those items and sales described in Subsection (1).
(c)
The name of the county as the taxing agency shall be substituted for that of the state 
where necessary, and an additional license is not required if one has been or is issued 
under Section 
59-12-106
.
(5)
To maintain in effect a tax ordinance adopted under this part, each county legislative 
body shall, within 30 days of any amendment of any applicable provisions of Part 1, Tax 
Collection, adopt amendments to the county's tax ordinance to conform with the 
applicable amendments to Part 1, Tax Collection.
(6)
(a)
Regardless of whether a county of the first class creates a tourism tax advisory 
board in accordance with Section 
17-31-8
, the county legislative body of the county 
of the first class shall create a tax advisory board in accordance with this Subsection 
(6).
(b)
The tax advisory board shall be composed of nine members appointed as follows:
(i)
four members shall be residents of a county of the first class appointed by the 
county legislative body of the county of the first class; and
(ii)
subject to Subsections (6)(c) and (d), five members shall be mayors of cities or 
towns within the county of the first class appointed by an organization 
representing all mayors of cities and towns within the county of the first class.
(c)
Five members of the tax advisory board constitute a quorum.
(d)
The county legislative body of the county of the first class shall determine:
(i)
terms of the members of the tax advisory board;
(ii)
procedures and requirements for removing a member of the tax advisory board;
(iii)
voting requirements, except that action of the tax advisory board shall be by at 
least a majority vote of a quorum of the tax advisory board;
(iv)
chairs or other officers of the tax advisory board;
(v)
how meetings are to be called and the frequency of meetings; and
(vi)
the compensation, if any, of members of the tax advisory board.
(e)
The tax advisory board under this Subsection (6) shall advise the county legislative 
body of the county of the first class on the expenditure of revenue collected within 
the county of the first class from the taxes described in Subsection (1)(a).
(7)
(a)
(i)
Except as provided in Subsection (7)(a)(ii), a tax authorized under this part 
shall be administered, collected, and enforced in accordance with:
(A)
the same procedures used to administer, collect, and enforce the tax under:
(I)
Part 1, Tax Collection; or
(II)
Part 2, Local Sales and Use Tax Act; and
(B)
Chapter 1, General Taxation Policies.
(ii)
A tax under this part is not subject to Section 
59-12-107.1
 or 
59-12-123
 or 
Subsections 
59-12-205
(2) through (5).
(b)
Except as provided in Subsection (7)(c):
(i)
for a tax under this part other than the tax under Subsection (1)(a)(i)(B), the 
commission shall distribute the revenue to the county imposing the tax; and
(ii)
for a tax under Subsection (1)(a)(i)(B), the commission shall distribute the 
revenue according to the distribution formula provided in Subsection (8).
(c)
The commission shall retain and deposit an administrative charge in accordance with 
Section 
59-1-306
 from the revenue the commission collects from a tax under this part.
(8)
(a)
The commission shall distribute the revenue generated by the tax under 
Subsection (1)(a)(i)(B) to each county collecting a tax under Subsection (1)(a)(i)(B) 
according to the following formula:
(a)
(i)
the commission shall distribute 70% of the revenue based on the percentages 
generated by dividing the revenue collected by each county under Subsection 
(1)(a)(i)(B) by the total revenue collected by all counties under Subsection 
(1)(a)(i)(B); and
(b)
(ii)
the commission shall distribute 30% of the revenue based on the percentages 
generated by dividing the population of each county collecting a tax under 
Subsection (1)(a)(i)(B) by the total population of all counties collecting a tax 
under Subsection (1)(a)(i)(B).
(b)
Population for purposes of this Subsection 
(8)
 shall be based on, to the extent not 
otherwise required by federal law:
(i)
the estimate of the Utah Population Committee created in Section 
63C-20-103
; or
(ii)
if the Utah Population Committee estimate is not available, the most recent 
census or census estimate of the United States Bureau of the Census.
(9)
(a)
For purposes of this Subsection (9):
(i)
"Annexation" means an annexation to a county under Title 17, Chapter 2, Part 2, 
County Annexation.
(ii)
"Annexing area" means an area that is annexed into a county.
(b)
(i)
Except as provided in Subsection (9)(c), if a county enacts or repeals a tax or 
changes the rate of a tax under this part, the enactment, repeal, or change shall 
take effect:
(A)
on the first day of a calendar quarter; and
(B)
after a 90-day period beginning on the day on which the commission receives 
notice meeting the requirements of Subsection (9)(b)(ii) from the county.
(ii)
The notice described in Subsection (9)(b)(i)(B) shall state:
(A)
that the county will enact or repeal a tax or change the rate of a tax under this 
part;
(B)
the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
(C)
the effective date of the tax described in Subsection (9)(b)(ii)(A); and
(D)
if the county enacts the tax or changes the rate of the tax described in 
Subsection (9)(b)(ii)(A), the rate of the tax.
(c)
(i)
If the billing period for a transaction begins before the effective date of the 
enactment of the tax or the tax rate increase imposed under Subsection (1), the 
enactment of the tax or the tax rate increase shall take effect on the first day of the 
first billing period that begins after the effective date of the enactment of the tax 
or the tax rate increase.
(ii)
If the billing period for a transaction begins before the effective date of the repeal 
of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the 
tax or the tax rate decrease shall take effect on the first day of the last billing 
period that began before the effective date of the repeal of the tax or the tax rate 
decrease.
(d)
(i)
Except as provided in Subsection (9)(e), if the annexation will result in the 
enactment, repeal, or change in the rate of a tax under this part for an annexing 
area, the enactment, repeal, or change shall take effect:
(A)
on the first day of a calendar quarter; and
(B)
after a 90-day period beginning on the day on which the commission receives 
notice meeting the requirements of Subsection (9)(d)(ii) from the county that 
annexes the annexing area.
(ii)
The notice described in Subsection (9)(d)(i)(B) shall state:
(A)
that the annexation described in Subsection (9)(d)(i) will result in an 
enactment, repeal, or change in the rate of a tax under this part for the annexing 
area;
(B)
the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
(C)
the effective date of the tax described in Subsection (9)(d)(ii)(A); and
(D)
if the county enacts the tax or changes the rate of the tax described in 
Subsection (9)(d)(ii)(A), the rate of the tax.
(e)
(i)
If the billing period for a transaction begins before the effective date of the 
enactment of the tax or the tax rate increase imposed under Subsection (1), the 
enactment of the tax or the tax rate increase shall take effect on the first day of the 
first billing period that begins after the effective date of the enactment of the tax 
or the tax rate increase.
(ii)
If the billing period for a transaction begins before the effective date of the repeal 
of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the 
tax or the tax rate decrease shall take effect on the first day of the last billing 
period that began before the effective date of the repeal of the tax or the tax rate 
decrease.
Section 16, Section 
59-12-1102
 is amended to read:
59-12-1102
Effective 
07/01/25
. Base -- Rate -- Imposition of tax -- Distribution 
of revenue -- Administration -- Administrative charge -- Commission requirement to 
retain an amount to be deposited into the Qualified Emergency Food Agencies Fund -- 
Enactment or repeal of tax -- Effective date -- Notice requirements.
(1)
(a)
(i)
Subject to Subsections 
(2)
 through 
(6)
, and in addition to any other tax 
authorized by this chapter, a county may impose by ordinance a county option 
sales and use tax of .25% upon the transactions described in Subsection 
59-12-103(1)
.
(ii)
Notwithstanding Subsection 
(1)(a)(i)
, a county may not impose a tax under this 
section on 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
.
(b)
For purposes of this Subsection 
(1)
, the location of a transaction shall be determined 
in accordance with Sections 
59-12-211
 through 
59-12-215
.
(c)
The county option sales and use tax under this section shall be imposed:
(i)
upon transactions that are located within the county, including transactions that are 
located within municipalities in the county; and
(ii)
except as provided in Subsection 
(1)(d)
 or 
(5)
, beginning on the first day of 
January:
(A)
of the next calendar year after adoption of the ordinance imposing the tax if 
the ordinance is adopted on or before May 25; or
(B)
of the second calendar year after adoption of the ordinance imposing the tax if 
the ordinance is adopted after May 25.
(d)
The county option sales and use tax under this section shall be imposed:
(i)
beginning January 1, 1998, if an ordinance adopting the tax imposed on or before 
September 4, 1997; or
(ii)
beginning January 1, 1999, if an ordinance adopting the tax is imposed during 
1997 but after September 4, 1997.
(2)
(a)
Before imposing a county option sales and use tax under Subsection 
(1)
, a county 
shall hold two public hearings on separate days in geographically diverse locations in 
the county.
(b)
(i)
At least one of the hearings required by Subsection 
(2)(a)
 shall have a starting 
time of no earlier than 6 p.m.
(ii)
The earlier of the hearings required by Subsection 
(2)(a)
 shall be no less than 
seven days after the day the first advertisement required by Subsection 
(2)(c)
 is 
published.
(c)
(i)
Before holding the public hearings required by Subsection 
(2)(a)
, the county 
shall advertise:
(A)
its intent to adopt a county option sales and use tax;
(B)
the date, time, and location of each public hearing; and
(C)
a statement that the purpose of each public hearing is to obtain public 
comments regarding the proposed tax.
(ii)
The advertisement shall be published:
(A)
in a newspaper of general circulation in the county once each week for the 
two weeks preceding the earlier of the two public hearings; and
(B)
for the county, as a class A notice under Section 
63G-30-102
, for two weeks 
before the day on which the first of the two public hearings is held.
(iii)
The advertisement described in Subsection 
(2)(c)(ii)(A)
 shall be no less than 1/8 
page in size, and the type used shall be no smaller than 18 point and surrounded 
by a 1/4-inch border.
(iv)
The advertisement described in Subsection 
(2)(c)(ii)(A)
 may not be placed in that 
portion of the newspaper where legal notices and classified advertisements appear.
(v)
In accordance with Subsection 
(2)(c)(ii)(A)
, whenever possible:
(A)
the advertisement shall appear in a newspaper that is published at least five 
days a week, unless the only newspaper in the county is published less than 
five days a week; and
(B)
the newspaper selected shall be one of general interest and readership in the 
community, and not one of limited subject matter.
(d)
The adoption of an ordinance imposing a county option sales and use tax is subject to 
a local referendum election and shall be conducted as provided in 
Title 20A, Chapter 
7, Part 6, Local Referenda - Procedures
.
(3)
(a)
Subject to Subsection 
(5)
, if the aggregate population of the counties imposing a 
county option sales and use tax under Subsection 
(1)
 is less than 75% of the state 
population, the tax levied under Subsection 
(1)
 shall be distributed to the county in 
which the tax was collected.
(b)
Subject to Subsection 
(5)
, if the aggregate population of the counties imposing a 
county option sales and use tax under Subsection 
(1)
 is greater than or equal to 75% 
of the state population:
(i)
50% of the tax collected under Subsection 
(1)
 in each county shall be distributed 
to the county in which the tax was collected; and
(ii)
except as provided in Subsection 
(3)(c)
, 50% of the tax collected under 
Subsection 
(1)
 in each county shall be distributed proportionately among all 
counties imposing the tax, based on the total population of each county.
(c)
Except as provided in Subsection 
(5)
, the amount to be distributed annually to a 
county under Subsection 
(3)(b)(ii)
, when combined with the amount distributed to the 
county under Subsection 
(3)(b)(i)
, does not equal at least $75,000, then:
(i)
the amount to be distributed annually to that county under Subsection 
(3)(b)(ii)
shall be increased so that, when combined with the amount distributed to the 
county under Subsection 
(3)(b)(i)
, the amount distributed annually to the county is 
$75,000; and
(ii)
the amount to be distributed annually to all other counties under Subsection 
(3)(b)(ii)
 shall be reduced proportionately to offset the additional amount 
distributed under Subsection 
(3)(c)(i)
.
(d)
The commission shall establish rules to implement the distribution of the tax under 
Subsections 
(3)(a)
, 
(b)
, and 
(c)
.
(e)
Population for each county for purposes of this Subsection 
(3)
 shall be based on, to 
the extent not otherwise required by federal law:
(i)
the estimate of the Utah Population Committee created in Section 
63C-20-103
; or
(ii)
if the Utah Population Committee estimate is not available, the most recent 
census or census estimate of the United States Bureau of the Census.
(4)
(a)
Except as provided in Subsection 
(4)(b)
 or 
(c)
, a tax authorized under this part 
shall be administered, collected, and enforced in accordance with:
(i)
the same procedures used to administer, collect, and enforce the tax under:
(A)
Part 1, Tax Collection
; or
(B)
Part 2, Local Sales and Use Tax Act
; and
(ii)
Chapter 1, General Taxation Policies
.
(b)
A tax under this part is not subject to Subsections 
59-12-205(2)
 through 
(5)
.
(c)
(i)
Subject to Subsection 
(4)(c)(ii)
, the commission shall retain and deposit an 
administrative charge in accordance with Section 
59-1-306
 from the revenue the 
commission collects from a tax under this part.
(ii)
Notwithstanding Section 
59-1-306
, the administrative charge described in 
Subsection 
(4)(c)(i)
 shall be calculated by taking a percentage described in 
Section 
59-1-306
 of the distribution amounts resulting after:
(A)
the applicable distribution calculations under Subsection 
(3)
 have been made; 
and
(B)
the commission retains the amount required by Subsection 
(5)
.
(5)
(a)
Beginning on July 1, 2009, the commission shall calculate and retain a portion of 
the sales and use tax collected under this part as provided in this Subsection 
(5)
.
(b)
For a county that imposes a tax under this part, the commission shall calculate a 
percentage each month by dividing the sales and use tax collected under this part for 
that month within the boundaries of that county by the total sales and use tax 
collected under this part for that month within the boundaries of all of the counties 
that impose a tax under this part.
(c)
For a county that imposes a tax under this part, the commission shall retain each 
month an amount equal to the product of:
(i)
the percentage the commission determines for the month under Subsection 
(5)(b)
for the county; and
(ii)
$6,354.
(d)
The commission shall deposit an amount the commission retains in accordance with 
this Subsection 
(5)
 into the Qualified Emergency Food Agencies Fund created by 
Section 
35A-8-1009
.
(e)
An amount the commission deposits into the Qualified Emergency Food Agencies 
Fund shall be expended as provided in Section 
35A-8-1009
.
(6)
(a)
For purposes of this Subsection 
(6)
:
(i)
"Annexation" means an annexation to a county under 
Title 17, Chapter 2, County 
Consolidations and Annexations
.
(ii)
"Annexing area" means an area that is annexed into a county.
(b)
(i)
Except as provided in Subsection 
(6)(c)
 or 
(d)
, if, on or after July 1, 2004, a 
county enacts or repeals a tax under this part:
(A)
(I)
the enactment shall take effect as provided in Subsection 
(1)(c)
; or
(II)
the repeal shall take effect on the first day of a calendar quarter; and
(B)
after a 90-day period beginning on the date the commission receives notice 
meeting the requirements of Subsection 
(6)(b)(ii)
 from the county.
(ii)
The notice described in Subsection 
(6)(b)(i)(B)
 shall state:
(A)
that the county will enact or repeal a tax under this part;
(B)
the statutory authority for the tax described in Subsection 
(6)(b)(ii)(A)
;
(C)
the effective date of the tax described in Subsection 
(6)(b)(ii)(A)
; and
(D)
if the county enacts the tax described in Subsection 
(6)(b)(ii)(A)
, the rate of 
the tax.
(c)
(i)
If the billing period for a transaction begins before the effective date of the 
enactment of the tax under Subsection 
(1)
, the enactment of the tax takes effect on 
the first day of the first billing period that begins on or after the effective date of 
the enactment of the tax.
(ii)
The repeal of a tax applies to a billing period if the billing statement for the 
billing period is produced on or after the effective date of the repeal of the tax 
imposed under Subsection 
(1)
.
(d)
(i)
If a tax due under this chapter on a catalogue sale is computed on the basis of 
sales and use tax rates published in the catalogue, an enactment or repeal of a tax 
described in Subsection 
(6)(b)(i)
 takes effect:
(A)
on the first day of a calendar quarter; and
(B)
beginning 60 days after the effective date of the enactment or repeal under 
Subsection 
(6)(b)(i)
.
(ii)
In accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, 
the commission may by rule define the term "catalogue sale."
(e)
(i)
Except as provided in Subsection 
(6)(f)
 or 
(g)
, if, for an annexation that occurs 
on or after July 1, 2004, the annexation will result in the enactment or repeal of a 
tax under this part for an annexing area, the enactment or repeal shall take effect:
(A)
on the first day of a calendar quarter; and
(B)
after a 90-day period beginning on the date the commission receives notice 
meeting the requirements of Subsection 
(6)(e)(ii)
 from the county that annexes 
the annexing area.
(ii)
The notice described in Subsection 
(6)(e)(i)(B)
 shall state:
(A)
that the annexation described in Subsection 
(6)(e)(i)
 will result in an 
enactment or repeal of a tax under this part for the annexing area;
(B)
the statutory authority for the tax described in Subsection 
(6)(e)(ii)(A)
;
(C)
the effective date of the tax described in Subsection 
(6)(e)(ii)(A)
; and
(D)
the rate of the tax described in Subsection 
(6)(e)(ii)(A)
.
(f)
(i)
If the billing period for a transaction begins before the effective date of the 
enactment of the tax under Subsection 
(1)
, the enactment of the tax takes effect on 
the first day of the first billing period that begins on or after the effective date of 
the enactment of the tax.
(ii)
The repeal of a tax applies to a billing period if the billing statement for the 
billing period is produced on or after the effective date of the repeal of the tax 
imposed under Subsection 
(1)
.
(g)
(i)
If a tax due under this chapter on a catalogue sale is computed on the basis of 
sales and use tax rates published in the catalogue, an enactment or repeal of a tax 
described in Subsection 
(6)(e)(i)
 takes effect:
(A)
on the first day of a calendar quarter; and
(B)
beginning 60 days after the effective date of the enactment or repeal under 
Subsection 
(6)(e)(i)
.
(ii)
In accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, 
the commission may by rule define the term "catalogue sale."
Section 17, Section 
59-12-2206
 is amended to read:
59-12-2206
Effective 
05/07/25
. Administration, collection, and enforcement of a 
sales and use tax under this part -- Transmission of revenue monthly by electronic funds 
transfer -- Transfer of revenue to a public transit district or eligible political subdivision.
(1)
Except as provided in Subsection 
(2)
, the commission shall administer, collect, and 
enforce a sales and use tax imposed under this part.
(2)
The commission shall administer, collect, and enforce a sales and use tax imposed under 
this part in accordance with:
(a)
the same procedures used to administer, collect, and enforce a tax under:
(i)
Part 1, Tax Collection
; or
(ii)
Part 2, Local Sales and Use Tax Act
; and
(b)
Chapter 1, General Taxation Policies
.
(3)
A sales and use tax under this part is not subject to Subsections 
59-12-205(2)
 through 
(5)
.
(4)
Subject to Section 
59-12-2207
 and except as provided in Subsection 
(5)
 or another 
provision of this part, the state treasurer shall transmit revenue collected within a county, 
city, or town from a sales and use tax under this part to the county, city, or town 
legislative body monthly by electronic funds transfer.
(5)
(a)
Subject to Section 
59-12-2207
, and except as provided in Subsection 
(5)(b)
, the 
state treasurer shall transfer revenue collected within a county, city, or town from a 
sales and use tax under this part directly to a public transit district organized under 
Title 17B, Chapter 2a, Part 8, Public Transit District Act
, or an eligible political 
subdivision as defined in Section 
59-12-2219
59-12-2202
, if the county, city, or 
town legislative body:
(i)
provides written notice to the commission and the state treasurer requesting the 
transfer; and
(ii)
designates the public transit district or eligible political subdivision to which the 
county, city, or town legislative body requests the state treasurer to transfer the 
revenue.
(b)
The commission shall transmit a portion of the revenue collected within a county, 
city, or town from a sales and use tax under this part that would be transferred to a 
public transit district or an eligible political subdivision under Subsection 
(5)(a)
 to 
the county, city, or town to fund public transit fixed guideway safety oversight under 
Section 
72-1-214
 if the county, city, or town legislative body:
(i)
provides written notice to the commission and the state treasurer requesting the 
transfer; and
(ii)
specifies the amount of revenue required to be transmitted to the county, city, or 
town.
Section 18, Section 
59-12-2219
 is amended to read:
59-12-2219
Effective 
07/01/25
. County option sales and use tax for highways 
and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue 
may not supplant existing budgeted transportation revenue.
(1)
Subject to the other provisions of this part, and subject to Subsection (13), a county 
legislative body may impose a sales and use tax of .25% on the transactions described in 
Subsection 
59-12-103
(1) within the county, including the cities and towns within the 
county.
(2)
Subject to Subsection (9), the commission shall distribute sales and use tax revenue 
collected under this section as provided in Subsections (3) through (8).
(3)
If the entire boundary of a county that imposes a sales and use tax under this section is 
annexed into a single public transit district, the commission shall distribute the sales and 
use tax revenue collected within the county as follows:
(a)
.10% shall be transferred to the public transit district in accordance with Section 
59-12-2206
;
(b)
.10% shall be distributed as provided in Subsection (6); and
(c)
.05% shall be distributed to the county legislative body.
(4)
If the entire boundary of a county that imposes a sales and use tax under this section is 
not annexed into a single public transit district, but a city or town within the county is 
annexed into a single large public transit district, the commission shall distribute the 
sales and use tax revenue collected within the county as follows:
(a)
for a city or town within the county that is annexed into a single public transit 
district, the commission shall distribute the sales and use tax revenue collected within 
that city or town as follows:
(i)
.10% shall be transferred to the public transit district in accordance with Section 
59-12-2206
;
(ii)
.10% shall be distributed as provided in Subsection (6); and
(iii)
.05% shall be distributed to the county legislative body;
(b)
for an eligible political subdivision within the county, the commission shall 
distribute the sales and use tax revenue collected within that eligible political 
subdivision as follows:
(i)
.10% shall be transferred to the eligible political subdivision in accordance with 
Section 
59-12-2206
;
(ii)
.10% shall be distributed as provided in Subsection (6); and
(iii)
.05% shall be distributed to the county legislative body; and
(c)
the commission shall distribute the sales and use tax revenue, except for the sales and 
use tax revenue described in Subsections (4)(a) and (b), as follows:
(i)
.10% shall be distributed as provided in Subsection (6); and
(ii)
.15% shall be distributed to the county legislative body.
(5)
For a county not described in Subsection (3) or (4), if a county of the second, third, 
fourth, fifth, or sixth class imposes a sales and use tax under this section, the 
commission shall distribute the sales and use tax revenue collected within the county as 
follows:
(a)
for a city or town within the county that is annexed into a single public transit 
district, the commission shall distribute the sales and use tax revenue collected within 
that city or town as follows:
(i)
.10% shall be distributed as provided in Subsection (6);
(ii)
.10% shall be distributed as provided in Subsection (7); and
(iii)
.05% shall be distributed to the county legislative body;
(b)
for an eligible political subdivision within the county, the commission shall 
distribute the sales and use tax revenue collected within that eligible political 
subdivision as follows:
(i)
.10% shall be distributed as provided in Subsection (6);
(ii)
.10% shall be distributed as provided in Subsection (7); and
(iii)
.05% shall be distributed to the county legislative body; and
(c)
the commission shall distribute the sales and use tax revenue, except for the sales and 
use tax revenue described in Subsections (5)(a) and (b), as follows:
(i)
.10% shall be distributed as provided in Subsection (6); and
(ii)
.15% shall be distributed to the county legislative body.
(6)
(a)
Subject to Subsection (6)(b), the commission shall make the distributions required 
by Subsections (3)(b), (4)(a)(ii), (4)(b)(ii), (4)(c)(i), (5)(a)(i), (5)(b)(i), (5)(c)(i), and 
(7)(d)(ii)(A) as follows:
(i)
50% of the total revenue collected under Subsections (3)(b), (4)(a)(ii), (4)(b)(ii), 
(4)(c)(i), (5)(a)(i), (5)(b)(i), (5)(c)(i), and (7)(d)(ii)(A) within the counties and 
cities that impose a tax under this section shall be distributed to the 
unincorporated areas, cities, and towns within those counties and cities on the 
basis of the percentage that the population of each unincorporated area, city, or 
town bears to the total population of all of the counties and cities that impose a tax 
under this section; and
(ii)
50% of the total revenue collected under Subsections (3)(b), (4)(a)(ii), (4)(b)(ii), 
(4)(c)(i), (5)(a)(i), (5)(b)(i), (5)(c)(i), and (7)(d)(ii)(A) within the counties and 
cities that impose a tax under this section shall be distributed to the 
unincorporated areas, cities, and towns within those counties and cities on the 
basis of the location of the transaction as determined under Sections 
59-12-211
through 
59-12-215
.
(b)
(i)
Population for purposes of this Subsection (6) shall be 
determined on the basis 
of the most recent official census or census estimate of the United States Bureau 
of the Census.
based on, to the extent not otherwise required by federal law:
(A)
the most recent estimate from the Utah Population Committee created in 
Section 
63C-20-103
; or
(B)
if the Utah Population Committee estimate is not available for each 
municipality and unincorporated area, the adjusted sub-county population 
estimate provided by the Utah Population Committee in accordance with 
Section 
63C-20-104
.
(ii)
If a needed population estimate is not available from the United States Bureau of 
the Census, population figures shall be derived from an estimate from the Utah 
Population Committee.
(7)
(a)
(i)
Subject to the requirements in Subsections (7)(b) and (c), a county 
legislative body:
(A)
for a county that obtained approval from a majority of the county's registered 
voters voting on the imposition of a sales and use tax under this section prior to 
May 10, 2016, may, in consultation with any cities, towns, or eligible political 
subdivisions within the county, and in compliance with the requirements for 
changing an allocation under Subsection (7)(e), allocate the revenue under 
Subsection (5)(a)(ii) or (5)(b)(ii) by adopting a resolution specifying the 
percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be 
allocated to a public transit district or an eligible political subdivision; or
(B)
for a county that imposes a sales and use tax under this section on or after 
May 10, 2016, shall, in consultation with any cities, towns, or eligible political 
subdivisions within the county, allocate the revenue under Subsection (5)(a)(ii) 
or (5)(b)(ii) by adopting a resolution specifying the percentage of revenue 
under Subsection (5)(a)(ii) or (5)(b)(ii) that will be allocated to a public transit 
district or an eligible political subdivision.
(ii)
If a county described in Subsection (7)(a)(i)(A) does not allocate the revenue 
under Subsection (5)(a)(ii) or (5)(b)(ii) in accordance with Subsection (7)(a)(i)(A), 
the commission shall distribute 100% of the revenue under Subsection (5)(a)(ii) or 
(5)(b)(ii) to:
(A)
a public transit district for a city or town within the county that is annexed into 
a single public transit district; or
(B)
an eligible political subdivision within the county.
(b)
If a county legislative body allocates the revenue as described in Subsection (7)(a)(i), 
the county legislative body shall allocate not less than 25% of the revenue under 
Subsection (5)(a)(ii) or (5)(b)(ii) to:
(i)
a public transit district for a city or town within the county that is annexed into a 
single public transit district; or
(ii)
an eligible political subdivision within the county.
(c)
Notwithstanding Section 
59-12-2208
, the opinion question described in Section 
59-12-2208
 shall state the allocations the county legislative body makes in 
accordance with this Subsection (7).
(d)
The commission shall make the distributions required by Subsection (5)(a)(ii) or 
(5)(b)(ii) as follows:
(i)
the percentage specified by a county legislative body shall be distributed in 
accordance with a resolution adopted by a county legislative body under 
Subsection (7)(a) to an eligible political subdivision or a public transit district 
within the county; and
(ii)
except as provided in Subsection (7)(a)(ii), if a county legislative body allocates 
less than 100% of the revenue under Subsection (5)(a)(ii) or (5)(b)(ii) to a public 
transit district or an eligible political subdivision, the remainder of the revenue 
under Subsection (5)(a)(ii) or (5)(b)(ii) not allocated by a county legislative body 
through a resolution under Subsection (7)(a) shall be distributed as follows:
(A)
50% of the revenue as provided in Subsection (6); and
(B)
50% of the revenue to the county legislative body.
(e)
If a county legislative body seeks to change an allocation specified in a resolution 
under Subsection (7)(a), the county legislative body may change the allocation by:
(i)
adopting a resolution in accordance with Subsection (7)(a) specifying the 
percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be 
allocated to a public transit district or an eligible political subdivision;
(ii)
obtaining approval to change the allocation of the sales and use tax by a majority 
of all the members of the county legislative body; and
(iii)
subject to Subsection (7)(f):
(A)
in accordance with Section 
59-12-2208
, submitting an opinion question to the 
county's registered voters voting on changing the allocation so that each 
registered voter has the opportunity to express the registered voter's opinion on 
whether the allocation should be changed; and
(B)
in accordance with Section 
59-12-2208
, obtaining approval to change the 
allocation from a majority of the county's registered voters voting on changing 
the allocation.
(f)
Notwithstanding Section 
59-12-2208
, the opinion question required by Subsection 
(7)(e)(iii)(A) shall state the allocations specified in the resolution adopted in 
accordance with Subsection (7)(e) and approved by the county legislative body in 
accordance with Subsection (7)(e)(ii).
(g)
(i)
If a county makes an allocation by adopting a resolution under Subsection 
(7)(a) or changes an allocation by adopting a resolution under Subsection (7)(e), 
the allocation shall take effect on the first distribution the commission makes 
under this section after a 90-day period that begins on the date the commission 
receives written notice meeting the requirements of Subsection (7)(g)(ii) from the 
county.
(ii)
The notice described in Subsection (7)(g)(i) shall state:
(A)
that the county will make or change the percentage of an allocation under 
Subsection (7)(a) or (e); and
(B)
the percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be 
allocated to a public transit district or an eligible political subdivision.
(8)
(a)
If a public transit district is organized after the date a county legislative body first 
imposes a tax under this section, a change in a distribution required by this section 
may not take effect until the first distribution the commission makes under this 
section after a 90-day period that begins on the date the commission receives written 
notice from the public transit district of the organization of the public transit district.
(b)
If an eligible political subdivision intends to provide public transit service within a 
county after the date a county legislative body first imposes a tax under this section, a 
change in a distribution required by this section may not take effect until the first 
distribution the commission makes under this section after a 90-day period that 
begins on the date the commission receives written notice from the eligible political 
subdivision stating that the eligible political subdivision intends to provide public 
transit service within the county.
(9)
(a)
(i)
Notwithstanding Subsections (3) through (8), for a county that has not 
imposed a sales and use tax under this section before May 8, 2018, and if the 
county imposes a sales and use tax under this section before June 30, 2019, the 
commission shall distribute all of the sales and use tax revenue collected by the 
county before June 30, 2019, to the county for the purposes described in 
Subsection (9)(a)(ii).
(ii)
For any revenue collected by a county pursuant to Subsection (9)(a)(i) before 
June 30, 2019, the county may expend that revenue for:
(A)
reducing transportation related debt;
(B)
a regionally significant transportation facility; or
(C)
a public transit project of regional significance.
(b)
For a county that has not imposed a sales and use tax under this section before May 
8, 2018, and if the county imposes a sales and use tax under this section before June 
30, 2019, the commission shall distribute the sales and use tax revenue collected by 
the county on or after July 1, 2019, as described in Subsections (3) through (8).
(c)
For a county that has not imposed a sales and use tax under this section before June 
30, 2019, if the entire boundary of that county is annexed into a large public transit 
district, and if the county imposes a sales and use tax under this section on or after 
July 1, 2019, the commission shall distribute the sales and use tax revenue collected 
by the county as described in Subsections (3) through (8).
(10)
A county, city, or town may expend revenue collected from a tax under this section, 
except for revenue the commission distributes in accordance with Subsection (3)(a), 
(4)(a)(i), (4)(b)(i), or (7)(d)(i), for a purpose described in Section 
59-12-2212.2
.
(11)
(a)
A public transit district or an eligible political subdivision may expend revenue 
the commission distributes in accordance with Subsection (3)(a), (4)(a)(i), (4)(b)(i), 
or (7)(d)(i) for capital expenses and service delivery expenses of the public transit 
district or eligible political subdivision.
(b)
As provided in Section 
59-12-2212.2
, for the .10% designated for public transit 
described in Subsection (3)(a) that is not contractually obligated for debt service, 
beginning on July 1, 2025, a public transit district shall make available to the 
Department of Transportation an amount equal to 10% of the .10% to be used for 
public transit innovation grants as provided in Title 72, Chapter 2, Part 3, Public 
Transit Innovation Grants.
(12)
Notwithstanding Section 
59-12-2208
, a county, city, or town legislative body may, but 
is not required to, submit an opinion question to the county's, city's, or town's registered 
voters in accordance with Section 
59-12-2208
 to impose a sales and use tax under this 
section.
(13)
(a)
(i)
Notwithstanding any other provision in this section, if the entire boundary 
of a county is annexed into a large public transit district, if the county legislative 
body wishes to impose a sales and use tax under this section, the county 
legislative body shall pass the ordinance to impose a sales and use tax under this 
section on or before June 30, 2022.
(ii)
If the entire boundary of a county is annexed into a large public transit district, 
the county legislative body may not pass an ordinance to impose a sales and use 
tax under this section on or after July 1, 2022.
(b)
Notwithstanding the deadline described in Subsection (13)(a), any sales and use tax 
imposed under this section by passage of a county ordinance on or before June 30, 
2022, may remain in effect.
(14)
(a)
Beginning on July 1, 2020, and subject to Subsection (15), if a county has not 
imposed a sales and use tax under this section, subject to the provisions of this part, 
the legislative body of a city or town described in Subsection (14)(b) may impose a 
.25% sales and use tax on the transactions described in Subsection 
59-12-103
(1) 
within the city or town.
(b)
The following cities or towns may impose a sales and use tax described in 
Subsection (14)(a):
(i)
a city or town that has been annexed into a public transit district; or
(ii)
an eligible political subdivision.
(c)
If a city or town imposes a sales and use tax as provided in this section, the 
commission shall distribute the sales and use tax revenue collected by the city or 
town as follows:
(i)
.125% to the city or town that imposed the sales and use tax, to be distributed as 
provided in Subsection (6); and
(ii)
.125%, as applicable, to:
(A)
the public transit district in which the city or town is annexed; or
(B)
the eligible political subdivision for public transit services.
(d)
If a city or town imposes a sales and use tax under this section and the county 
subsequently imposes a sales and use tax under this section, the commission shall 
distribute the sales and use tax revenue collected within the city or town as described 
in Subsection (14)(c).
(15)
(a)
(i)
Notwithstanding any other provision in this section, if a city or town 
legislative body wishes to impose a sales and use tax under this section, the city or 
town legislative body shall pass the ordinance to impose a sales and use tax under 
this section on or before June 30, 2022.
(ii)
A city or town legislative body may not pass an ordinance to impose a sales and 
use tax under this section on or after July 1, 2022.
(b)
Notwithstanding the deadline described in Subsection (15)(a), any sales and use tax 
imposed under this section by passage of an ordinance by a city or town legislative 
body on or before June 30, 2022, may remain in effect.
Section 19, Section 
59-12-2220
 is amended to read:
59-12-2220
Effective 
07/01/25
. County option sales and use tax to fund 
highways or a system for public transit -- Base -- Rate. 
(1)
Subject to the other provisions of this part and subject to the requirements of this 
section, the following counties may impose a sales and use tax under this section:
(a)
a county legislative body may impose the sales and use tax on the transactions 
described in Subsection 
59-12-103
(1) located within the county, including the cities 
and towns within the county if:
(i)
the entire boundary of a county is annexed into a large public transit district; and
(ii)
the maximum amount of sales and use tax authorizations allowed pursuant to 
Section 
59-12-2203
 and authorized under the following sections has been imposed:
(A)
Section 
59-12-2213
;
(B)
Section 
59-12-2214
;
(C)
Section 
59-12-2215
;
(D)
Section 
59-12-2216
;
(E)
Section 
59-12-2217
;
(F)
Section 
59-12-2218
; and
(G)
Section 
59-12-2219
;
(b)
if the county is not annexed into a large public transit district, the county legislative 
body may impose the sales and use tax on the transactions described in Subsection 
59-12-103
(1) located within the county, including the cities and towns within the 
county if:
(i)
the county is an eligible political subdivision; or
(ii)
a city or town within the boundary of the county is an eligible political 
subdivision; or
(c)
a county legislative body of a county not described in Subsection (1)(a) or (1)(b) may 
impose the sales and use tax on the transactions described in Subsection 
59-12-103
(1) located within the county, including the cities and towns within the county.
(2)
For purposes of Subsection (1) and subject to the other provisions of this section, a 
county legislative body that imposes a sales and use tax under this section may impose 
the tax at a rate of .2%.
(3)
(a)
The commission shall distribute sales and use tax revenue collected under this 
section as determined by a county legislative body as described in Subsection (3)(b).
(b)
If a county legislative body imposes a sales and use tax as described in this section, 
the county legislative body may elect to impose a sales and use tax revenue 
distribution as described in Subsection (4), (5), (6), or (7), depending on the class of 
county, and presence and type of a public transit provider in the county.
(4)
If a county legislative body imposes a sales and use tax as described in this section, and 
the entire boundary of the county is annexed into a large public transit district, and the 
county is a county of the first class, the commission shall distribute the sales and use tax 
revenue as follows:
(a)
.10% to a public transit district as described in Subsection (11);
(b)
.05% to the cities and towns as provided in Subsection (8); and
(c)
.05% to the county legislative body.
(5)
If a county legislative body imposes a sales and use tax as described in this section and 
the entire boundary of the county is annexed into a large public transit district, and the 
county is a county not described in Subsection (4), the commission shall distribute the 
sales and use tax revenue as follows:
(a)
.10% to a public transit district as described in Subsection (11);
(b)
.05% to the cities and towns as provided in Subsection (8); and
(c)
.05% to the county legislative body.
(6)
(a)
Except as provided in Subsection (12)(c), if the entire boundary of a county that 
imposes a sales and use tax as described in this section is not annexed into a single 
public transit district, but a city or town within the county is annexed into a single 
public transit district, or if the city or town is an eligible political subdivision, the 
commission shall distribute the sales and use tax revenue collected within the county 
as provided in Subsection (6)(b) or (c).
(b)
For a city, town, or portion of the county described in Subsection (6)(a) that is 
annexed into the single public transit district, or an eligible political subdivision, the 
commission shall distribute the sales and use tax revenue collected within the portion 
of the county that is within a public transit district or eligible political subdivision as 
follows:
(i)
.05% to a public transit provider as described in Subsection (11);
(ii)
.075% to the cities and towns as provided in Subsection (8); and
(iii)
.075% to the county legislative body.
(c)
Except as provided in Subsection (12)(c), for a city, town, or portion of the county 
described in Subsection (6)(a) that is not annexed into a single public transit district 
or eligible political subdivision in the county, the commission shall distribute the 
sales and use tax revenue collected within that portion of the county as follows:
(i)
.08% to the cities and towns as provided in Subsection (8); and
(ii)
.12% to the county legislative body.
(7)
For a county without a public transit service that imposes a sales and use tax as 
described in this section, the commission shall distribute the sales and use tax revenue 
collected within the county as follows:
(a)
.08% to the cities and towns as provided in Subsection (8); and
(b)
.12% to the county legislative body.
(8)
(a)
Subject to Subsections (8)(b) and (c), the commission shall make the distributions 
required by Subsections (4)(b), (5)(b), (6)(b)(ii), (6)(c)(i), and (7)(a) as follows:
(i)
50% of the total revenue collected under Subsections (4)(b), (5)(b), (6)(b)(ii), 
(6)(c)(i), and (7)(a) within the counties that impose a tax under Subsections (4) 
through (7) shall be distributed to the unincorporated areas, cities, and towns 
within those counties on the basis of the percentage that the population of each 
unincorporated area, city, or town bears to the total population of all of the 
counties that impose a tax under this section; and
(ii)
50% of the total revenue collected under Subsections (4)(b), (5)(b), (6)(b)(ii), 
(6)(c)(i), and (7)(a) within the counties that impose a tax under Subsections (4) 
through (7) shall be distributed to the unincorporated areas, cities, and towns 
within those counties on the basis of the location of the transaction as determined 
under Sections 
59-12-211
 through 
59-12-215
.
(b)
(i)
Population for purposes of this Subsection (8) shall be 
determined on the basis 
of the most recent official census or census estimate of the United States Census 
Bureau.
based on, to the extent not otherwise required by federal law:
(A)
the most recent estimate from the Utah Population Committee created in 
Section 
63C-20-103
; or
(B)
if the Utah Population Committee estimate is not available for each 
municipality and unincorporated area, the adjusted sub-county population 
estimate provided by the Utah Population Committee in accordance with 
Section 
63C-20-104
.
(ii)
If a needed population estimate is not available from the United States Census 
Bureau, population figures shall be derived from an estimate from the Utah 
Population Estimates Committee created by executive order of the governor.
(c)
(i)
Beginning on January 1, 2024, if the Housing and Community Development 
Division within the Department of Workforce Services determines that a city or 
town is ineligible for funds in accordance with Subsection 
10-9a-408
(7), 
beginning the first day of the calendar quarter after receiving 90 days' notice, the 
commission shall distribute the distribution that city or town would have received 
under Subsection (8)(a) to cities or towns to which Subsection 
10-9a-408
(7) does 
not apply.
(ii)
Beginning on January 1, 2024, if the Housing and Community Development 
Division within the Department of Workforce Services determines that a county is 
ineligible for funds in accordance with Subsection 
17-27a-408
(7), beginning the 
first day of the calendar quarter after receiving 90 days' notice, the commission 
shall distribute the distribution that county would have received under Subsection 
(8)(a) to counties to which Subsection 
17-27a-408
(7) does not apply.
(9)
If a public transit service is organized after the date a county legislative body first 
imposes a tax under this section, a change in a distribution required by this section may 
not take effect until the first distribution the commission makes under this section after a 
90-day period that begins on the date the commission receives written notice from the 
public transit provider that the public transit service has been organized.
(10)
(a)
Except as provided in Subsection (10)(b), a county, city, or town that received 
distributions described in Subsections (4)(b), (4)(c), (5)(b), (5)(c), (6)(b)(ii), 
(6)(b)(iii), (6)(c), and (7) may only expend those funds for a purpose described in 
Section 
59-12-2212.2
.
(b)
If a county described in Subsection (1)(a) that is a county of the first class imposes 
the sales and use tax authorized in this section, the county may also use funds 
distributed in accordance with Subsection (4)(c) for public safety purposes.
(11)
(a)
Subject to Subsections (11)(b), (c), and (d), revenue designated for public transit 
as described in this section may be used for capital expenses and service delivery 
expenses of:
(i)
a public transit district;
(ii)
an eligible political subdivision; or
(iii)
another entity providing a service for public transit or a transit facility within the 
relevant county, as those terms are defined in Section 
17B-2a-802
.
(b)
(i)
(A)
If a county of the first class imposes a sales and use tax described in this 
section, for a three-year period following the date on which the county imposes 
the sales and use tax under this section, revenue designated for public transit 
within a county of the first class as described in Subsection (4)(a) shall be 
transferred to the County of the First Class Highway Projects Fund created in 
Section 
72-2-121
.
(B)
Revenue deposited into the County of the First Class Highway Projects Fund 
created in Section 
72-2-121
 as described in Subsection (11)(b)(i)(A) may be 
used for public transit innovation grants as provided in Title 72, Chapter 2, Part 
3
4
, Public Transit Innovation Grants.
(ii)
If a county of the first class imposes a sales and use tax described in this section, 
beginning on the day three years after the date on which the county imposed the 
tax as described in Subsection (11)(b)(i), for revenue designated for public transit 
as described in Subsection (4)(a):
(A)
50% of the revenue from a sales and use tax imposed under this section in a 
county of the first class shall be transferred to the County of the First Class 
Highway Projects Fund created in Section 
72-2-121
; and
(B)
50% of the revenue from a sales and use tax imposed under this section in a 
county of the first class shall be transferred to the Transit Transportation 
Investment Fund created in Subsection 
72-2-124
(9).
(c)
(i)
If a county that is not a county of the first class for which the entire boundary of 
the county is annexed into a large public transit district imposes a sales and use 
tax described in this section, for a three-year period following the date on which 
the county imposes the sales and use tax under this section, revenue designated for 
public transit as described in Subsection (5)(a) shall be transferred to the relevant 
county legislative body to be used for a purpose described in Subsection (11)(a).
(ii)
If a county that is not a county of the first class for which the entire boundary of 
the county is annexed into a large public transit district imposes a sales and use 
tax described in this section, beginning on the day three years after the date on 
which the county imposed the tax as described in Subsection (11)(c)(i), for the 
revenue that is designated for public transit in Subsection (5)(a):
(A)
50% shall be transferred to the Transit Transportation Investment Fund 
created in Subsection 
72-2-124
(9); and
(B)
50% shall be transferred to the relevant county legislative body to be used for 
a purpose described in Subsection (11)(a).
(d)
Except as provided in Subsection (12)(c), for a county that imposes a sales and use 
tax under this section, for revenue designated for public transit as described in 
Subsection (6)(b)(i), the revenue shall be transferred to the relevant county legislative 
body to be used for a purpose described in Subsection (11)(a).
(12)
(a)
Notwithstanding Section 
59-12-2208
, a county legislative body may, but is not 
required to, submit an opinion question to the county's registered voters in 
accordance with Section 
59-12-2208
 to impose a sales and use tax under this section.
(b)
If a county passes an ordinance to impose a sales and use tax as described in this 
section, the sales and use tax shall take effect on the first day of the calendar quarter 
after a 90-day period that begins on the date the commission receives written notice 
from the county of the passage of the ordinance.
(c)
A county that imposed the local option sales and use tax described in this section 
before January 1, 2023, may maintain that county's distribution allocation in place as 
of January 1, 2023.
(13)
(a)
Revenue collected from a sales and use tax under this section may not be used to 
supplant existing General Fund appropriations that a county, city, or town budgeted 
for transportation or public transit as of the date the tax becomes effective for a 
county, city, or town.
(b)
The limitation under Subsection (13)(a) does not apply to a designated transportation 
or public transit capital or reserve account a county, city, or town established before 
the date the tax becomes effective.
Section 20, Section 
63C-20-102
 is amended to read:
63C-20-102
Effective 
05/07/25
. Definitions.
As used in this chapter
, "committee" 
:
(1)
"Adjusted sub-county population estimate" means:
(a)
a municipality's or an unincorporated area's population estimate from the United 
States Bureau of the Census; multiplied by
(b)
the corresponding Utah Population Committee county raking factor.
(2)
"Committee" 
means the Utah Population Committee created by this chapter.
(3)
"Utah Population Committee county raking factor" means:
(a)
a county's population estimate from the Committee; divided by
(b)
the county's population estimate from the United States Bureau of the Census.
Section 21, Section 
63C-20-104
 is amended to read:
63C-20-104
Effective 
05/07/25
. Committee duties.
The committee shall:
(1)
prepare annual population estimates for the total population of the state and each county 
in the state;
(2)
review and comment on the methodologies and population estimates for all geographic 
levels for the state that the United States Bureau of the Census produces;
(3)
prepare place estimates for new political subdivision annexations and incorporations in 
the state;
(4)
prepare additional demographic estimates for the state that may include estimates 
related to race, ethnicity, age, sex, religious affiliation, or economic status; 
and
(5)
publish the estimates described in Subsections 
(1)
, 
(3)
, and 
(4)
 on the committee's 
website
; and
(6)
no later than 90 days after the day on which the United States Bureau of the Census 
releases annual population estimates, provide to the State Tax Commission and 
Department of Transportation the adjusted sub-county population estimate for each 
municipality and unincorporated area within the state
.
Section 22, Section 
63C-20-105
 is amended to read:
63C-20-105
Effective 
05/07/25
. State data and use of committee estimates -- 
Compliance.
(1)
Except as provided in Subsection 
(2)
, and unless otherwise provided in statute or rule, if 
an executive branch entity, legislative branch entity, or independent entity is required to 
perform an action or make a determination based on a population estimate, the entity 
shall use a population estimate that the committee produces, if available.
(2)
(a)
The Governor's Office of Planning and Budget may make rules in accordance 
with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, to use a population 
estimate other than a population estimate that the committee produces.
(b)
For the purpose of creating a revenue estimate, the Governor's Office of Planning 
and Budget and the Office of the Legislative Fiscal Analyst are not required to use a 
population estimate that the committee produces.
(c)
For redistricting purposes, a legislative branch entity shall give priority to a 
population estimate that is produced by the United States Bureau of the Census.
(3)
A newly incorporated political subdivision shall provide the committee with a list of 
residential building permits issued within the boundaries of the political subdivision 
since the last decennial census.
(4)
(a)
Subject to any confidentiality restrictions imposed under federal law, the 
committee may request information from a governmental entity, as that term is 
defined in Section 
63G-2-103
, that is necessary to the performance of the committee's 
duties under this chapter.
(b)
Notwithstanding Title 63G, Chapter 2, Government Records Access and 
Management Act, a governmental entity shall comply with a request under 
Subsection 
(4)(a)
 if the governmental entity has or can reasonably obtain the 
information that the committee requests.
(c)
Before a governmental entity provides information requested under this Subsection 
(4), the governmental entity and the committee may enter into an agreement that 
addresses:
(i)
the timing and format of the requested information;
(ii)
the sharing of a record otherwise classified as private, controlled, or protected 
under Title 63G, Chapter 2, Government Records Access and Management Act; or
(iii)
any other restriction or limitation related to the requested information.
Section 23, Section 
67-1a-2
 is amended to read:
67-1a-2
Effective 
05/07/25
. Duties enumerated.
(1)
The lieutenant governor shall:
(a)
perform duties delegated by the governor, including assignments to serve in any of 
the following capacities:
(i)
as the head of any one department, if so qualified, with the advice and consent of 
the Senate, and, upon appointment at the pleasure of the governor and without 
additional compensation;
(ii)
as the chairperson of any cabinet group organized by the governor or authorized 
by law for the purpose of advising the governor or coordinating intergovernmental 
or interdepartmental policies or programs;
(iii)
as liaison between the governor and the state Legislature to coordinate and 
facilitate the governor's programs and budget requests;
(iv)
as liaison between the governor and other officials of local, state, federal, and 
international governments or any other political entities to coordinate, facilitate, 
and protect the interests of the state;
(v)
as personal advisor to the governor, including advice on policies, programs, 
administrative and personnel matters, and fiscal or budgetary matters; and
(vi)
as chairperson or member of any temporary or permanent boards, councils, 
commissions, committees, task forces, or other group appointed by the governor;
(b)
serve on all boards and commissions in lieu of the governor, whenever so designated 
by the governor;
(c)
serve as the chief election officer of the state as required by Subsection (2);
(d)
keep custody of the Great Seal of the State of Utah;
(e)
keep a register of, and attest, the official acts of the governor;
(f)
affix the Great Seal, with an attestation, to all official documents and instruments to 
which the official signature of the governor is required; and
(g)
furnish a certified copy of all or any part of any law, record, or other instrument 
filed, deposited, or recorded in the office of the lieutenant governor to any person 
who requests it and pays the fee.
(2)
(a)
As the chief election officer, the lieutenant governor shall:
(i)
exercise oversight, and general supervisory authority, over all elections;
(ii)
exercise direct authority over the conduct of elections for federal, state, and 
multicounty officers and statewide or multicounty ballot propositions and any 
recounts involving those races;
(iii)
establish uniformity in the election ballot;
(iv)
(A)
prepare election information for the public as required by law and as 
determined appropriate by the lieutenant governor; and
(B)
make the information described in Subsection (2)(a)(iv)(A) available to the 
public and to news media, on the Internet, and in other forms as required by 
law and as determined appropriate by the lieutenant governor;
(v)
receive and answer election questions and maintain an election file on opinions 
received from the attorney general;
(vi)
maintain a current list of registered political parties as defined in Section 
20A-8-101
;
(vii)
maintain election returns and statistics;
(viii)
certify to the governor the names of individuals nominated to run for, or elected 
to, office;
(ix)
ensure that all voting equipment purchased by the state complies with the 
requirements of Sections 
20A-5-302
, 
20A-5-802
, and 
20A-5-803
;
(x)
during a declared emergency, to the extent that the lieutenant governor determines 
it warranted, designate, as provided in Section 
20A-1-308
, a different method, 
time, or location relating to:
(A)
voting on election day;
(B)
early voting;
(C)
the transmittal or voting of an absentee ballot or military-overseas ballot;
(D)
the counting of an absentee ballot or military-overseas ballot; or
(E)
the canvassing of election returns; and
(xi)
exercise all other election authority, and perform other election duties, as 
provided in Title 20A, Election Code.
(b)
As chief election officer, the lieutenant governor:
(i)
shall oversee all elections, and functions relating to elections, in the state;
(ii)
shall, in accordance with Section 
20A-1-105
, take action to enforce compliance 
by an election officer with legal requirements relating to elections; and
(iii)
may not assume the responsibilities assigned to the county clerks, city recorders, 
town clerks, or other local election officials by Title 20A, Election Code.
(3)
(a)
The lieutenant governor shall:
(i)
determine a new municipality's classification under Section 
10-2-301
 upon the 
city's incorporation under Title 10, Chapter 2a, Part 2, Incorporation of a 
Municipality, based on the municipality's population using the population estimate 
from the Utah Population Committee; and
(ii)
(A)
prepare a certificate indicating the class in which the new municipality 
belongs based on the municipality's population; and
(B)
within 10 days after preparing the certificate, deliver a copy of the certificate 
to the municipality's legislative body.
(b)
The lieutenant governor shall:
(i)
determine the classification under Section 
10-2-301
 of a consolidated municipality 
upon the consolidation of multiple municipalities under Title 10, Chapter 2, Part 
6, Consolidation of Municipalities, using population information 
for each 
municipality 
from:
(A)
the estimate of the Utah Population Committee created in Section 
63C-20-103
; 
or
(B)
each official
if the Utah Population Committee estimate is not available, the
census or census estimate of the United States Bureau of the Census; 
or
and
(B)
the population estimate from the Utah Population Committee, if the 
population of a municipality is not available from the United States Bureau of 
the Census; and
(ii)
(A)
prepare a certificate indicating the class in which the consolidated 
municipality belongs based on the municipality's population; and
(B)
within 10 days after preparing the certificate, deliver a copy of the certificate 
to the consolidated municipality's legislative body.
(c)
The lieutenant governor shall monitor the population of each municipality using 
population information from:
(i)
the estimate of the Utah Population Committee created in Section 
63C-20-103
; or
(ii)
each official
if the Utah Population Committee estimate is not available, the
census or census estimate of the United States Bureau of the Census
; or
.
(ii)
the population estimate from the Utah Population Committee, if the population 
of a municipality is not available from the United States Bureau of the Census.
(d)
If the applicable population figure under Subsection (3)(b) or (c) indicates that a 
municipality's population has increased beyond the population for its current class, 
the lieutenant governor shall:
(i)
prepare a certificate indicating the class in which the municipality belongs based 
on the increased population figure; and
(ii)
within 10 days after preparing the certificate, deliver a copy of the certificate to 
the legislative body of the municipality whose class has changed.
(e)
(i)
If the applicable population figure under Subsection (3)(b) or (c) indicates that 
a municipality's population has decreased below the population for its current 
class, the lieutenant governor shall send written notification of that fact to the 
municipality's legislative body.
(ii)
Upon receipt of a petition under Subsection 
10-2-302
(2) from a municipality 
whose population has decreased below the population for its current class, the 
lieutenant governor shall:
(A)
prepare a certificate indicating the class in which the municipality belongs 
based on the decreased population figure; and
(B)
within 10 days after preparing the certificate, deliver a copy of the certificate 
to the legislative body of the municipality whose class has changed.
Section 24, Section 
72-2-108
 is amended to read:
72-2-108
Effective 
07/01/25
. Apportionment of funds available for use on class 
B and class C roads -- Bonds.
(1)
For purposes of this section:
(a)
"Eligible county" means a county of the fifth class, as described in Section 
17-50-501
, 
that received a distribution for fiscal year 2015 that was reapportioned to include 
money in addition to the amount calculated under Subsection (2), and the portion of 
the distribution derived from the calculation under Subsection (2) was less than 60% 
of the total distribution.
(b)
"Graveled road" means a road:
(i)
that is:
(A)
graded; and
(B)
drained by transverse drainage systems to prevent serious impairment of the 
road by surface water;
(ii)
that has an improved surface; and
(iii)
that has a wearing surface made of:
(A)
gravel;
(B)
broken stone;
(C)
slag;
(D)
iron ore;
(E)
shale; or
(F)
other material that is:
(I)
similar to a material described in Subsection (1)(b)(iii)(A) through (E); and
(II)
coarser than sand.
(c)
"Paved road" includes:
(i)
a graveled road with a chip seal surface; and
(ii)
a circulator alley.
(d)
"Road mile" means a one-mile length of road, regardless of:
(i)
the width of the road; or
(ii)
the number of lanes into which the road is divided.
(e)
"Weighted mileage" means the sum of the following:
(i)
paved road miles multiplied by five; and
(ii)
all other road type road miles multiplied by two.
(2)
(a)
Subject to the provisions of Subsections
(2)(b)
 and
 (3) through (7), funds 
appropriated for class B and class C roads shall be apportioned among counties and 
municipalities in the following manner:
(a)
(i)
50% in the ratio that the class B roads weighted mileage within each county 
and class C roads weighted mileage within each municipality bear to the total 
class B and class C roads weighted mileage within the state; and
(b)
(ii)
50% in the ratio that the population of a county or municipality bears to the 
total population of the state
 as of the last official federal census or the United 
States Bureau of Census estimate, whichever is most recent, except that if 
population estimates are not available from the United States Bureau of Census, 
population figures shall be derived from the estimate from the Utah Population 
Committee
.
(b)
To the extent not otherwise required by federal law, population shall be based on:
(i)
the most recent estimate from the Utah Population Committee created in Section 
63C-20-103
; or
(ii)
if the Utah Population Committee estimate is not available for each municipality 
and unincorporated area, the adjusted sub-county population estimate provided by 
the Utah Population Committee in accordance with Section 
63C-20-104
.
(3)
For purposes of Subsection (2)(b), "the population of a county" means:
(a)
the population of a county outside the corporate limits of municipalities in that 
county, if the population of the county outside the corporate limits of municipalities 
in that county is not less than 14% of the total population of that county, including 
municipalities; and
(b)
if the population of a county outside the corporate limits of municipalities in the 
county is less than 14% of the total population:
(i)
the aggregate percentage of the population apportioned to municipalities in that 
county shall be reduced by an amount equal to the difference between:
(A)
14%; and
(B)
the actual percentage of population outside the corporate limits of 
municipalities in that county; and
(ii)
the population apportioned to the county shall be 14% of the total population of 
that county, including incorporated municipalities.
(4)
For an eligible county, the department shall reapportion the funds under Subsection (2) 
to ensure that the county or municipality receives, for a fiscal year beginning on or after 
July 1, 2018, an amount equal to the greater of:
(a)
the amount apportioned to the county or municipality for class B and class C roads in 
the current fiscal year under Subsection (2); or
(b)
(i)
the amount apportioned to the county or municipality for class B and class C 
roads through the apportionment formula under Subsection (2) or this Subsection 
(4) in the prior fiscal year; plus
(ii)
the amount calculated as described in Subsection (6).
(5)
(a)
The department shall decrease proportionately as provided in Subsection (5)(b) 
the apportionments to counties and municipalities for which the reapportionment 
under Subsection (4) does not apply.
(b)
The aggregate amount of the funds that the department shall decrease proportionately 
from the apportionments under Subsection (5)(a) is an amount equal to the aggregate 
amount reapportioned to counties and municipalities under Subsection (4).
(6)
(a)
In addition to the apportionment adjustments made under Subsection (4), a county 
or municipality that qualifies for reapportioned money under Subsection (4) shall 
receive an amount equal to the amount apportioned to the eligible county or 
municipality under Subsection (4) for class B and class C roads in the prior fiscal 
year multiplied by the percentage increase or decrease in the total funds available for 
class B and class C roads between the prior fiscal year and the fiscal year that 
immediately preceded the prior fiscal year.
(b)
The adjustment under Subsection (6)(a) shall be made in the same way as provided 
in Subsections (5)(a) and (b).
(7)
(a)
If a county or municipality does not qualify for a reapportionment under 
Subsection (4) in the current fiscal year but previously qualified for a 
reapportionment under Subsection (4) on or after July 1, 2017, the county or 
municipality shall receive an amount equal to the greater of:
(i)
the amount apportioned to the county or municipality for class B and class C roads 
in the current fiscal year under Subsection (2); or
(ii)
the amount apportioned to the county or municipality for class B and class C 
roads in the prior fiscal year.
(b)
The adjustment under Subsection (7)(a) shall be made in the same way as provided 
in Subsections (5)(a) and (b).
(8)
The governing body of any municipality or county may issue bonds redeemable up to a 
period of 10 years under Title 11, Chapter 14, Local Government Bonding Act, to pay 
the costs of constructing, repairing, and maintaining class B or class C roads and may 
pledge class B or class C road funds received pursuant to this section to pay principal, 
interest, premiums, and reserves for the bonds.
Section 25, Section 
72-2-133
 is amended to read:
72-2-133
Effective 
07/01/25
. Rural Transportation Infrastructure Fund -- 
Creation -- Uses.
(1)
As used in this section:
(a)
"Graveled road" means the same as that term is defined in Section 
72-2-108
.
(b)
"Paved road" means the same as that term is defined in Section 
72-2-108
.
(c)
"Qualifying county" means a county that:
(i)
is a county of the third through sixth class;
(ii)
has imposed a local option sales and use tax pursuant to:
(A)
Section 
59-12-2217
;
(B)
Section 
59-12-2218
; or
(C)
Section 
59-12-2219
; and
(iii)
has not imposed a local option sales and use tax pursuant to Section 
59-12-2220
on or before January 1, 2023.
(d)
"Qualifying municipality" means a municipality located within a qualifying county.
(e)
"Qualifying recipient" means qualifying county or a qualifying municipality.
(f)
"Road mile" means the same as that term is defined in Section 
72-2-108
.
(g)
"Weighted mileage" means the same as that term is defined in Section 
72-2-108
.
(2)
There is created in the Transportation Fund an expendable special revenue fund called 
the Rural Transportation Infrastructure Fund.
(3)
The Rural Transportation Infrastructure Fund shall be funded by:
(a)
deposits into the fund as described in 
Subsection 
41-1a-1201(10)
Subsection 
41-1a-1201(9)
;
(b)
appropriations by the Legislature; and
(c)
other deposits into the fund.
(4)
The department shall administer the fund.
(5)
(a)
Beginning on January 1, 2024,
 and subject to Subsection 
(5)(b)
,
 the department 
shall annually distribute revenue in the fund among qualifying recipients in the 
following manner:
(a)
(i)
50% in the ratio that the class B roads weighted mileage within each county 
and class C roads weighted mileage within each municipality bear to the total 
class B and class C roads weighted mileage within the state; and
(b)
(ii)
50% in the ratio that the population of a county or municipality bears to the 
total population of the state
.
(b)
as of the last official federal census or the United States Census Bureau estimate, 
whichever is most recent, except that if population estimates are not available from 
the United States Census Bureau, population figures shall be derived from the 
estimate from the Utah Population Committee.
To the extent not otherwise required 
by federal law, population shall be based on:
(i)
the most recent estimate from the Utah Population Committee created in Section 
63C-20-103
; or
(ii)
if the Utah Population Committee estimate is not available for each municipality 
and unincorporated area, the adjusted sub-county population estimate provided by 
the Utah Population Committee in accordance with Section 
63C-20-104
.
(6)
A qualifying recipient may only use funds distributed as described in this section in the 
same manner as class B and class C road funds distributed in accordance with Section 
72-2-108
.
(7)
(a)
Before November 1 of each year, the State Tax Commission shall notify the 
department and indicate which counties are qualifying counties.
(b)
After receiving the notification described in Subsection 
(7)(a)
, the department shall 
distribute funds for the following year to the municipalities and counties that were 
identified as qualifying recipients in the notification described in Subsection 
(7)(a)
.
Section 26, Section 
73-5-8.5
 is amended to read:
73-5-8.5
Effective 
05/07/25
. Per capita consumptive use.
(1)
As used in this section:
(a)
"Community water system" means a public water system that serves residents 
year-round.
(b)
(i)
"Metered secondary water" means secondary water metered by a secondary 
water supplier either at the supply side when introduced into the secondary water 
supplier's distribution system or metered at the meter of the end user.
(ii)
"Metered secondary water" does not include:
(A)
water lost in the secondary water supplier's system before being delivered to 
an end user; or
(B)
water delivered to an end user who is not a commercial, industrial, 
institutional, or residential user.
(c)
"Per capita consumptive use" means a valid representation of total water consumed 
divided by the total population for a given area.
(d)
"Publicly owned treatment works" means a facility for the treatment of pollutants 
owned by the state, the state's political subdivisions, or other public entity.
(e)
"Reporting district" means a water conservancy district that serves wholesale water 
to a retail water supplier located in whole or in part in a county of the first or second 
class.
(f)
"Retail water supplier" means a person that:
(i)
supplies water for human consumption and other domestic uses to an end user; and
(ii)
has more than 500 service connections.
(g)
"Secondary water" means the same as that term is defined in Section 
73-10-34
.
(h)
"Secondary water supplier" means the same as that term is defined in Section 
73-10-34
.
(i)
"Total population" means the permanent population of a given area subject to a 
population adjustment described in Subsection 
(5)
.
(j)
"Total water consumed" means total water supplied to commercial, industrial, 
institutional, and residential users in a given area minus return flow.
(k)
"Total water supplied" means the total amount of water delivered to commercial, 
industrial, institutional, and residential users in a given area as metered secondary 
water or metered drinking water.
(l)
"Water conservancy district" means an entity formed under 
Title 17B, Chapter 2a, 
Part 10, Water Conservancy District Act
.
(2)
State agencies and political subdivisions shall use per capita consumptive use for 
reporting municipal and industrial water use in counties of the first and second class to 
provide another method to:
(a)
track progress in water conservation; and
(b)
ensure efficient public water supply management.
(3)
(a)
The Division of Water Resources shall designate the reporting district that shall 
calculate the per capita consumptive use for each county of the first or second class, 
except that the Division of Water Resources may only require a reporting district 
calculate the per capita consumptive use for a county in which the reporting district 
provides wholesale water to a retail water supplier.
(b)
Beginning with a calculation of per capita consumptive use for calendar year 2023, a 
reporting district shall annually provide the Division of Water Rights a calculation of 
per capita consumptive use for the one or more counties designated under Subsection 
(3)(a)
.
(4)
In determining per capita consumptive use, a reporting district:
(a)
shall use reliable and timely information about water used for municipal and 
industrial purposes, including water used in commercial, industrial, institutional, and 
residential settings; and
(b)
may not be required:
(i)
to use the same methodology as another reporting district; or
(ii)
to adopt or follow the definition of "water being conserved" that is adopted under 
Section 
73-10-32
.
(5)
In determining total population, a reporting district shall rely on
, to the extent not 
otherwise required by federal law:
(a)
(i)
an estimate of the Utah Population Committee created in Section 
63C-20-103
; 
or
(ii)
if the Utah Population Committee estimate is not available,
 the most recent census
, 
a
 or
 census estimate of the United States Bureau of the Census
; and
(b)
, or an estimate of the Utah Population Committee, together with 
an adjustment to 
population based on locally significant effects of a non-permanent population, 
including:
(a)
(i)
transient but consistently recurring non-resident population associated with 
secondary residences or visitors; and
(b)
(ii)
daytime population changes.
(6)
In determining return flow, a reporting district:
(a)
shall obtain relevant data associated with discharges from publicly owned treatment 
works; and
(b)
may include water flow returning to the natural environment from the use of drinking 
water, secondary water, or other water used for outdoor irrigation if the flow is 
capable of being measured or otherwise determined with a reasonable degree of 
certainty.
(7)
In determining total water supplied, a reporting district shall:
(a)
select the community water systems serving a population of 3,300 or more whose 
data the reporting district will use in preparing the report of per capita consumptive 
use;
(b)
only rely on data that:
(i)
is reliable; and
(ii)
the reporting district is able to obtain for both metered drinking water and 
metered secondary water; and
(c)
make reasonable efforts to ensure that the water use data relied upon in the reporting 
district's report is the same as the water use data reported by the community water 
systems to the Division of Water Rights under Section 
73-5-8
.
(8)
A reporting district shall include in the reporting district's report of per capita 
consumptive use an explanation of how the reporting district determines:
(a)
total water supplied;
(b)
return flow; and
(c)
total population.
(9)
A reporting district shall annually file the reporting district's per capita consumptive use 
report with the Division of Water Rights on or before July 1.
(10)
(a)
Except as provided in Subsection 
(10)(b)
, this section may not be construed to 
prohibit the Division of Water Resources from:
(i)
adopting regional water conservation goals as described in Section 
73-10-32
; or
(ii)
calculating, publishing, or disseminating diverted water use information or per 
capita consumptive use from community water systems in counties of the third, 
fourth, fifth, or sixth class.
(b)
A state agency or a political subdivision of the state may not calculate, publish, or 
disseminate a:
(i)
statewide per capita consumptive use number; or
(ii)
per capita consumptive use number for a first class or second class county that is 
different from a number reported by a reporting district pursuant to this section.
(c)
This section may not be construed to prohibit a retail water supplier from using or 
publishing the retail water supplier's own water consumptive use numbers for the 
efficient management of the retail water supplier's system.
Section 27, Section 
78B-1-110
 is amended to read:
78B-1-110
Effective 
05/07/25
. Limitations on jury service.
(1)
In any two-year period, a person may not:
(a)
be required to serve on more than one grand jury;
(b)
be required to serve as both a grand and trial juror;
(c)
be required to attend court as a trial juror more than one court day, except if 
necessary to complete service in a particular case; or
(d)
if summoned for jury service and the summons is complied with as directed, be 
selected for the prospective jury list more than once.
(2)
(a)
Subsection 
(1)(d)
 does not apply to counties of the fourth, fifth, and sixth class 
and counties of the third class with populations up to 75,000.
(b)
(i)
All population figures 
The population for each county 
used for this section 
shall be derived from
, to the extent not otherwise required by federal law:
(i)
the estimate of the Utah Population Committee created in Section 
63C-20-103
; or
(ii)
if the Utah Population Committee estimate is not available,
 the most recent 
official 
census or census estimate of the United States Bureau of the Census.
(ii)
If population estimates are not available from the United States Bureau of the 
Census, population figures shall be derived from the estimate of the Utah 
Population Committee.
Section 28. 
Effective Date.
(1)
Except as provided in Subsection (2), this bill takes effect 
May 7, 2025
.
(2)
The actions affecting the following sections take effect on 
July 1, 2025
:
(a)
Section 72-2-133
Effective 
07/01/25
;
(b)
Section 72-2-108
Effective 
07/01/25
;
(c)
Section 59-12-1102
Effective 
07/01/25
;
(d)
Section 59-12-2219
Effective 
07/01/25
;
(e)
Section 59-12-2220
Effective 
07/01/25
;
(f)
Section 59-12-603
Effective 
07/01/25
;
(g)
Section 59-12-402
Effective 
07/01/25
;
(h)
Section 59-12-401
Effective 
07/01/25
;
(i)
Section 59-12-405
Effective 
07/01/25
; and
(j)
Section 59-12-205
Effective 
07/01/25
.
3-13-25 12:48 PM