AI-generated summary, not yet reviewed by Better Utah staff. Please consult the bill text.

Local sales tax revenue collected by cities, counties, and towns in Utah is currently split evenly under a formula: half is distributed based on where each sale actually took place, and half is distributed based on each community's share of the state's total population. This bill would eliminate the population-based half of that formula and instead distribute 100% of local sales tax revenue according to the location where each transaction occurred, meaning communities would receive funds strictly in proportion to sales happening within their boundaries rather than partly based on how many residents they have. The bill leaves in place existing special revenue-sharing arrangements for certain development zones, transit districts, sporting venue zones, and similar designated areas, and makes other minor technical updates to the law. If enacted, this change would take effect July 1, 2026.