Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 91 (2025GS)

Sponsor

Sen. Fillmore, Lincoln

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• defines terms;
• imposes the 1% county tax historically imposed only in restaurants on certain prepared food transactions in a convenience store, gas station, or grocery store; and
• makes technical changes.

Every vote on this bill

Bill text

7
59-12-602
59-12-603
0
Restaurant Tax Revisions
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Lincoln Fillmore
House Sponsor: Jason B. Kyle
LONG TITLE
General Description:
This bill amends the restaurant tax within the Tourism, Recreation, Cultural, Convention, 
and Airport Facilities tax.
Highlighted Provisions:
This bill:
defines terms; 
imposes the 1% county tax historically imposed only in restaurants on certain prepared 
food transactions in a convenience store, gas station, or grocery store; and
makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
59-12-602
, as last amended by Laws of Utah 2024, Chapter 483
59-12-603
, as last amended by Laws of Utah 2024, Chapter 274
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
59-12-602
 is amended to read:
59-12-602
. Definitions.
As used in this part:
(1)
"Airport facility" means an airport of regional significance, and includes:
(a)
an appurtenance to an airport, including a fixed guideway that provides 
transportation service to or from the airport;
(b)
a control tower, including a radar system;
(c)
a public area of an airport; or
(d)
a terminal facility.
(2)
"Airport of regional significance" means the same as that term is defined in Section 
59-12-2202
.
(3)
"All-terrain type I vehicle" means the same as that term is defined in Section 
41-22-2
.
(4)
"All-terrain type II vehicle" means the same as that term is defined in Section 
41-22-2
.
(5)
"All-terrain type III vehicle" means the same as that term is defined in Section 
41-22-2
.
(6)
"Convenience store" means a retail establishment described in NAICS Code 445131, 
Convenience Retailers, of the 2022 North American Industry Classification System of 
the federal Executive Office of the President, Office of Management and Budget.
(6)
(7)
"Convention facility" means any publicly owned or operated convention center, 
sports arena, or other facility at which conventions, conferences, and other gatherings 
are held and whose primary business or function is to host such conventions, 
conferences, and other gatherings.
(7)
(8)
"Cultural facility" means any publicly owned or operated museum, theater, art 
center, music hall, or other cultural or arts facility.
(9)
(a)
"Customized" means prepared or heated by a seller for on-premise or immediate 
consumption at the request or specification of the purchaser.
(b)
"Customized" does not include a purchaser specifying the quantity.
(10)
"Gas station" means a retail establishment at which the primary purpose or function is 
the sale of fuel.
(11)
"Grocery store" means a retail establishment at which the primary business or function 
is the sale of food or food ingredients for off-premise, but not immediate, consumption.
(8)
(12)
(a)
"Off-highway vehicle" means any snowmobile, all-terrain type I vehicle, 
all-terrain type II vehicle, all-terrain type III vehicle, or motorcycle.
(b)
"Off-highway vehicle" does not include a vehicle that is a motor vehicle under 
Section 
41-1a-102
.
(9)
(13)
"Motorcycle" means the same as that term is defined in Section 
41-22-2
.
(10)
(14)
"Recreation facility" or "tourist facility" means any publicly owned or operated 
park, campground, marina, dock, golf course, water park, historic park, monument, 
planetarium, zoo, bicycle trails, and other recreation or tourism-related facility.
(11)
(15)
(a)
"Recreational vehicle" means a vehicular unit other than a mobile home, 
primarily designed as a temporary dwelling for travel, recreational, or vacation use, 
that is pulled by another vehicle.
(b)
"Recreational vehicle" includes:
(i)
a travel trailer;
(ii)
a camping trailer; and
(iii)
a fifth wheel trailer.
(c)
"Recreational vehicle" does not include a vehicle that is a motor vehicle under 
Section 
41-1a-102
.
(12)
(16)
(a)
"Restaurant" means a retail establishment at which the primary business or 
function is the sale of prepared food for immediate or on-premises consumption.
(a)
(b)
"Restaurant" includes 
any
a
 coffee shop, cafeteria, luncheonette, soda fountain, 
dinner theater, 
or fast-food service where food is prepared for immediate 
consumption.
(b)
(c)
"Restaurant" does not include:
(i)
any retail establishment whose primary business or function is the sale of fuel or 
food items for off-premise, but not immediate, consumption; and
(i)
a convenience store;
(ii)
a gas station;
(iii)
a grocery store; or
(ii)
(iv)
a theater that sells food items
, but not
 other than
 a dinner theater.
(13)
(17)
"Snowmobile" means the same as that term is defined in Section 
41-22-2
.
(14)
(18)
"Travel trailer," "camping trailer," or "fifth wheel trailer" means a portable 
vehicle without motive power, designed as a temporary dwelling for travel, recreational, 
or vacation use that does not require a special highway movement permit when drawn 
by a self-propelled motor vehicle.
Section 2, Section 
59-12-603
 is amended to read:
59-12-603
. 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
;
, food and food ingredients, or prepared food sold by a 
restaurant; and
(B)
food and food ingredients; or
customized prepared food sold by a 
convenience store, a gas station, or a grocery store;
(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
reporting
 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)
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)
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)
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).
(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 3. 
Effective Date.
This bill takes effect on 
January 1, 2026
.
3-12-25 10:55 AM