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S.B. 203

Failed

Local Option Sales Tax Amendments

View on le.utah.gov
S.B. 203Failed

Local Option Sales Tax Amendments

Senate
House
Governor

What This Bill Does

This bill modifies local option sales tax provisions.

Key Provisions

This bill:

  • allows certain municipalities located within second class counties to impose an emergency services sales and use tax, up to a certain rate, to fund emergency services; and
  • makes technical changes.

Plain-Language Summary

AI-generated summary. We recommend consulting the bill text for important decisions.

Expanding on an existing local option sales tax law, this bill allows cities and towns located in second-class counties — counties with populations between roughly 30,000 and 100,000 — to impose a small local sales tax of up to 0.33% to fund emergency medical and fire protection services, provided the city or town's emergency response area includes a state park of 22,000 or more acres. To adopt the tax, the local government must hold a public hearing with at least 14 days' notice before passing an approving ordinance, and the tax lasts for 10 years before requiring reauthorization. Residents in qualifying communities near large state parks could see modest increases in what they pay at the register, with that revenue directed toward local emergency services.