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Local sales tax law in Utah would be expanded under this bill to let certain municipalities adopt a new local option sales and use tax dedicated specifically to funding infrastructure improvements for their local police departments, such as buildings, equipment, or other physical infrastructure needs. Before adopting the tax, a city or town's governing body would be required to hold a public hearing, and any revenue collected would have to be kept in a separate special fund rather than mixed into the municipality's general budget. The tax would not be permanent but would need to be reauthorized at the end of its levy period for the municipality to continue collecting it, and the bill spells out how the state would administer and collect the tax, including allowing the Utah State Tax Commission to keep a portion of the revenue to cover its administrative costs.