SB 39 — Investment Zones Amendments
Last action — Governor Signed
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced December 22, 2025. Enacted.
Signed by Governor Spencer Cox (Republican) on March 17, 2026.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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2 sponsors
1 primary, 1 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (2 R).
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Bill Text
What changed in the latest version
8625 added · 8646 removedPlain-language change summary
The updated version of SB 39 introduces a few changes to provisions related to investment zones governed by the Governor's Office of Economic Opportunity. The key alterations include the clarification of terms and the amendment of specific types of zones, like convention center reinvestment zones and housing and transit reinvestment zones. It also repeals an outdated section of law, ensuring the legislation remains relevant and streamlined. These changes are important as they help improve local economic development efforts and make the laws easier to navigate.
02-05Enrolled 15:36Copy S.B.
Whyte 3 LONG TITLE CommitteeGeneral Note:Description:
The Government Operations Interim Committee recommended this bill.
Legislative Vote:10 voting for 1 voting against 6 absent General Description:
▸ Ŝ→ [amends provisions of a home ownership promotion zone in a municipality or county 23a to S .
include a certain area within a boundary of a school;] ←Ŝ B .
and 9 ▸ makes technical and conforming changes.
S.B.This bill provides a special effective date.
39 02-05 15:36 This bill provides a special effective date.
10-20-404 (Effective 05/06/26), as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 15 10-21-101 (Effective 05/06/26), as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 15 10-21-201 (Effective 05/06/26), as enacted by Laws of Utah 2025, First Special Session, Chapter 15 11-13-103 (Effective 05/06/26), as last amended by Laws of Utah 2025, Chapter 187 11-13-206 (Effective 05/06/26), as last amended by Laws of Utah 2018, Chapter 424 11-13-207 (Effective 05/06/26), as last amended by Laws of Utah 2018, Chapter 424 17-79-403 (Effective 05/06/26), as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 14 17-80-101 (Effective 05/06/26), as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 14 17-80-201 (Effective 05/06/26), as enacted by Laws of Utah 2025, First Special Session, Chapter 14 17B-2a-802 (Effective 05/06/26), as last amended by Laws of Utah 2025, First Special Session, Chapter 15 17D-4-102 (Effective 05/06/26), as last amended by Laws of Utah 2025, Chapters 29, 347 17D-4-202.1 (Effective 05/06/26), as enacted by Laws of Utah 2025, Chapter 29 17D-4-203 (Effective 05/06/26), as last amended by Laws of Utah 2025, Chapter 498 20A-7-601 (Effective 05/06/26), as last amended by Laws of Utah 2025, First Special Session, Chapter 15 32B-1-202 (Effective 05/06/26), as last amended by Laws of Utah 2025, Chapter 162 53H-9-206 (Effective 05/06/26), as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 8 59-1-306 (Effective 05/06/26), as last amended by Laws of Utah 2025, Chapter 258 59-2-924 (Effective 05/06/26), as last amended by Laws of Utah 2025, First Special Session, Chapter 15 59-12-103 (Effective 05/06/26) (Superseded 07/01/26), as last amended by Laws of Utah 2025, Chapter 490 59-12-103 (Effective 07/01/26), as last amended by Laws of Utah 2025, Chapter 285 - 2 - 02-05 15:36 S.B.
39 59-12-205Enrolled Copy 10-20-404 (Effective 05/06/26), as lastrenumbered and amended by Laws of Utah 2025, ChaptersFirst 490,Special 495Session, 59-12-402.1Chapter 15 10-21-101 (Effective 05/06/26), as lastrenumbered and amended by Laws of Utah 2025, First Special Session, Chapter 2915 59-12-402.510-21-201 (Effective 05/06/26), as enacted by Laws of Utah 2024,2025, First Special Session, Chapter 43615 59-12-110211-13-103 (Effective 05/06/26), as last amended by Laws of Utah 2025, Chapter 187 11-13-206 (Effective 05/06/26), as last amended by Laws of Utah 2018, Chapter 424 11-13-207 (Effective 05/06/26), as last amended by Laws of Utah 2018, Chapter 424 17-79-403 (Effective 05/06/26), as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 1714 59-12-220617-80-101 (Effective 05/06/26), as lastrenumbered and amended by Laws of Utah 2025, First Special Session, Chapter 40014 59-12-222017-80-201 (Effective 05/06/26), as enacted by Laws of Utah 2025, First Special Session, Chapter 14 17B-2a-802 (Effective 05/06/26), as last amended by Laws of Utah 2025, First Special Session, Chapter 15 72-1-10217D-4-102 (Effective 05/06/26), as last amended by Laws of Utah 2025, Chapters 29, 347 17D-4-202.1 (Effective 05/06/26), as enacted by Laws of Utah 2025, Chapter 37329 72-1-30417D-4-203 (Effective 05/06/26), as last amended by Laws of Utah 2025, Chapter 498 20A-7-601 (Effective 05/06/26), as last amended by Laws of Utah 2025, First Special Session, Chapter 15 72-2-12432B-1-202 (Effective 05/06/26)05/06/26), (Supersededas 07/01/26),last amended by Laws of Utah 2025, Chapter 162 53H-9-206 (Effective 05/06/26), as lastrenumbered and amended by Laws of Utah 2025, First Special Session, Chapter 158 72-2-12459-1-306 (Effective 07/01/26),05/06/26), as last amended by Laws of Utah 2025, Chapter 258 59-2-924 (Effective 05/06/26), as last amended by Laws of Utah 2025, First Special Session, Chapter 15 72-2-20159-12-103 (Effective 05/06/26),05/06/26) (Superseded 07/01/26), as last amended by Laws of Utah 2023,2025, Chapter 16490 72-2-30159-12-103 (Effective 05/06/26),07/01/26), as enactedlast amended by Laws of Utah 2024,2025, Chapter 501285 72-5-11759-12-205 (Effective 05/06/26), as last amended by Laws of Utah 2025, FirstChapters Special490, Session,495 Chapter59-12-402.1 15 72-6-112.5 (Effective 05/06/26), as last amended by Laws of Utah 2023,2025, Chapter 2229 ENACTS:- 2 - Enrolled Copy S.B.
63N-23-30339 59-12-402.5 (Effective 05/06/26), as enacted by Laws of Utah Code2024, AnnotatedChapter 1953436 63N-23-30459-12-1102 (Effective 05/06/26), as last amended by Laws of Utah Code2025, AnnotatedFirst 1953Special 63N-23-305Session, Chapter 17 59-12-2206 (Effective 05/06/26), as last amended by Laws of Utah Code2025, AnnotatedChapter 1953400 63N-23-30759-12-2220 (Effective 05/06/26), as last amended by Laws of Utah Code2025, AnnotatedFirst 1953Special 63N-23-401Session, Chapter 15 72-1-102 (Effective 05/06/26), as last amended by Laws of Utah Code2025, AnnotatedChapter 1953373 63N-23-40272-1-304 (Effective 05/06/26), as last amended by Laws of Utah Code2025, AnnotatedFirst 1953Special 63N-23-403Session, Chapter 15 72-2-124 (Effective 05/06/26),05/06/26) (Superseded 07/01/26), as last amended by Laws of Utah Code2025, AnnotatedFirst 1953Special 63N-23-404Session, Chapter 15 72-2-124 (Effective 05/06/26),07/01/26), as last amended by Laws of Utah Code2025, AnnotatedFirst 1953Special 63N-23-405Session, Chapter 15 72-2-201 (Effective 05/06/26), as last amended by Laws of Utah Code2023, AnnotatedChapter 195316 63N-23-40672-2-301 (Effective 05/06/26), as enacted by Laws of Utah Code2024, AnnotatedChapter 1953501 63N-23-40772-5-117 (Effective 05/06/26), as last amended by Laws of Utah Code2025, AnnotatedFirst 1953Special 63N-23-501Session, Chapter 15 72-6-112.5 (Effective 05/06/26), Utahas Codelast Annotatedamended 1953by -Laws 3of -Utah S.B.2023, Chapter 22 ENACTS:
3963N-23-303 02-05(Effective 15:3605/06/26), Utah Code Annotated 1953 63N-23-304 (Effective 05/06/26), Utah Code Annotated 1953 63N-23-305 (Effective 05/06/26), Utah Code Annotated 1953 63N-23-307 (Effective 05/06/26), Utah Code Annotated 1953 63N-23-401 (Effective 05/06/26), Utah Code Annotated 1953 63N-23-402 (Effective 05/06/26), Utah Code Annotated 1953 63N-23-403 (Effective 05/06/26), Utah Code Annotated 1953 63N-23-404 (Effective 05/06/26), Utah Code Annotated 1953 63N-23-405 (Effective 05/06/26), Utah Code Annotated 1953 63N-23-406 (Effective 05/06/26), Utah Code Annotated 1953 63N-23-407 (Effective 05/06/26), Utah Code Annotated 1953 63N-23-501 (Effective 05/06/26), Utah Code Annotated 1953 63N-23-601 (Effective 05/06/26), Utah Code Annotated 1953 RENUMBERS AND AMENDS:
63N-23-101 (Effective 05/06/26), (Renumbered from 63N-3-602, as last amended by Laws of Utah 2025, Chapter 29) 63N-23-102 (Effective 05/06/26), (Renumbered from 63N-3-605, as last amended by Laws of Utah 2025, Chapter 29) 63N-23-103 (Effective 05/06/26), (Renumbered from 63N-3-606, as last amended by Laws of Utah 2025, Chapter 29) 63N-23-104 (Effective 05/06/26), (Renumbered from 10-21-203, as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 15) 63N-23-201 (Effective 05/06/26), (Renumbered from 63N-3-603, as last amended by Laws of Utah 2025, First Special Session, Chapter 15) 63N-23-202 (Effective 05/06/26), (Renumbered from 63N-3-604, as last amended by Laws of Utah 2025, Chapter 29) 63N-23-203 (Effective 05/06/26), (Renumbered from 63N-3-607, as last amended by Laws of Utah 2025, Chapter 404) 63N-23-204 (Effective 05/06/26), (Renumbered from 63N-3-608, as last amended by Laws of Utah 2025, Chapter 29) 63N-23-205 (Effective 05/06/26), (Renumbered from 63N-3-609, as last amended by Laws of Utah 2025, Chapter 29) 63N-23-206 (Effective 05/06/26), (Renumbered from 63N-3-610, as last amended by Laws of Utah 2025, Chapter 29) 63N-23-207 (Effective 05/06/26), (Renumbered from 63N-3-611, as last amended by Laws of Utah 2025, Chapter 29) 63N-23-301 (Effective 05/06/26), (Renumbered from 63N-3-603.1, as enacted by Laws of Utah 2025, Chapter 29) 63N-23-302 (Effective 05/06/26), (Renumbered from 63N-3-604.1, as enacted by Laws of Utah 2025, Chapter 29) 63N-23-306 (Effective 05/06/26), (Renumbered from 63N-3-610.1, as enacted by Laws of Utah 2025, Chapter 29) 63N-23-502 (Effective 05/06/26), (Renumbered from 10-21-501, as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 15) 63N-23-503 (Effective 05/06/26), (Renumbered from 10-21-502, as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 15) - 43 - 02-05 15:36 S.B.
39 63N-23-504Enrolled Copy Laws of Utah 2025, Chapter 29) 63N-23-102 (Effective 05/06/26), (Renumbered from 10-21-503,63N-3-605, as renumberedlast and amended by Laws of Utah 2025, First Special Session, Chapter 15)29) 63N-23-50563N-23-103 (Effective 05/06/26), (Renumbered from 10-21-504,63N-3-606, as renumberedlast and amended by Laws of Utah 2025, First Special Session, Chapter 15)29) 63N-23-60263N-23-104 (Effective 05/06/26), (Renumbered from 17-80-501,10-21-203, as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 14)15) 63N-23-60363N-23-201 (Effective 05/06/26), (Renumbered from 17-80-502,63N-3-603, as renumberedlast and amended by Laws of Utah 2025, First Special Session, Chapter 14)15) 63N-23-60463N-23-202 (Effective 05/06/26), (Renumbered from 17-80-503,63N-3-604, as renumberedlast and amended by Laws of Utah 2025, First Special Session, Chapter 14)29) 63N-23-60563N-23-203 (Effective 05/06/26), (Renumbered from 17-80-504,63N-3-607, as renumberedlast and amended by Laws of Utah 2025, First Special Session, Chapter 14)404) 63N-23-70163N-23-204 (Effective 05/06/26), (Renumbered from 63N-3-1601,63N-3-608, as last amended by Laws of Utah 2025, Chapter 440)29) 63N-23-70263N-23-205 (Effective 05/06/26), (Renumbered from 63N-3-1602,63N-3-609, as last amended by Laws of Utah 2025, First Special Session, Chapter 15)29) 63N-23-70363N-23-206 (Effective 05/06/26), (Renumbered from 63N-3-1603,63N-3-610, as enactedlast amended by Laws of Utah 2024,2025, Chapter 537)29) 63N-23-70463N-23-207 (Effective 05/06/26), (Renumbered from 63N-3-1604,63N-3-611, as enactedlast amended by Laws of Utah 2024,2025, Chapter 537)29) 63N-23-70563N-23-301 (Effective 05/06/26), (Renumbered from 63N-3-1605,63N-3-603.1, as enacted by Laws of Utah 2024,2025, Chapter 537)29) 63N-23-70663N-23-302 (Effective 05/06/26), (Renumbered from 63N-3-1606,63N-3-604.1, as enacted by Laws of Utah 2024,2025, Chapter 537)29) 63N-23-70763N-23-306 (Effective 05/06/26), (Renumbered from 63N-3-1607,63N-3-610.1, as enacted by Laws of Utah 2024,2025, Chapter 537)29) 63N-23-70863N-23-502 (Effective 05/06/26), (Renumbered from 63N-3-1608,10-21-501, as enactedrenumbered and amended by Laws of Utah 2024,2025, First Special Session, Chapter 537)15) 63N-23-70963N-23-503 (Effective 05/06/26), (Renumbered from 63N-3-1609,10-21-502, as enactedrenumbered and amended by Laws of Utah 2024,2025, First Special Session, Chapter 537)15) 63N-23-80163N-23-504 (Effective 05/06/26), (Renumbered from 63N-3-1401,10-21-503, as enactedrenumbered and amended by Laws of Utah 2024,2025, First Special Session, Chapter 436)15) 63N-23-80263N-23-505 (Effective 05/06/26), (Renumbered from 63N-3-1402,10-21-504, as enactedrenumbered byand Laws- of4 Utah 2024, Chapter 436) - 5Enrolled -Copy S.B.
39 02-05amended 15:36by 63N-23-803Laws of Utah 2025, First Special Session, Chapter 15) 63N-23-602 (Effective 05/06/26), (Renumbered from 63N-3-1403,17-80-501, as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 14) 63N-23-603 (Effective 05/06/26), (Renumbered from 17-80-502, as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 14) 63N-23-604 (Effective 05/06/26), (Renumbered from 17-80-503, as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 14) 63N-23-605 (Effective 05/06/26), (Renumbered from 17-80-504, as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 14) 63N-23-701 (Effective 05/06/26), (Renumbered from 63N-3-1601, as last amended by Laws of Utah 2025, Chapter 29)440) 63N-23-80463N-23-702 (Effective 05/06/26), (Renumbered from 63N-3-1404,63N-3-1602, as last amended by Laws of Utah 2025, First Special Session, Chapter 15) 63N-23-703 (Effective 05/06/26), (Renumbered from 63N-3-1603, as enacted by Laws of Utah 2024, Chapter 436)537) 63N-23-80563N-23-704 (Effective 05/06/26), (Renumbered from 63N-3-1405,63N-3-1604, as enacted by Laws of Utah 2024, Chapter 436)537) 63N-23-80663N-23-705 (Effective 05/06/26), (Renumbered from 63N-3-1406,63N-3-1605, as enacted by Laws of Utah 2024, Chapter 436)537) 63N-23-80763N-23-706 (Effective 05/06/26), (Renumbered from 63N-3-1407,63N-3-1606, as enacted by Laws of Utah 2024, Chapter 537) 63N-23-707 (Effective 05/06/26), (Renumbered from 63N-3-1607, as enacted by Laws of Utah 2024, Chapter 537) 63N-23-708 (Effective 05/06/26), (Renumbered from 63N-3-1608, as enacted by Laws of Utah 2024, Chapter 537) 63N-23-709 (Effective 05/06/26), (Renumbered from 63N-3-1609, as enacted by Laws of Utah 2024, Chapter 537) 63N-23-801 (Effective 05/06/26), (Renumbered from 63N-3-1401, as enacted by Laws of Utah 2024, Chapter 436) 63N-23-80863N-23-802 (Effective 05/06/26), (Renumbered from 63N-3-1408,63N-3-1402, as enacted by Laws of Utah 2024, Chapter 538)436) 63N-23-90163N-23-803 (Effective 05/06/26), (Renumbered from 11-13-227,63N-3-1403, as last amended by Laws of Utah 2025, FirstChapter Special29) Session,63N-23-804 Chapter(Effective 15)05/06/26), REPEALS:(Renumbered from 63N-3-1404, as enacted by - 5 - S.B.
39 Enrolled Copy Laws of Utah 2024, Chapter 436) 63N-23-805 (Effective 05/06/26), (Renumbered from 63N-3-1405, as enacted by Laws of Utah 2024, Chapter 436) 63N-23-806 (Effective 05/06/26), (Renumbered from 63N-3-1406, as enacted by Laws of Utah 2024, Chapter 436) 63N-23-807 (Effective 05/06/26), (Renumbered from 63N-3-1407, as enacted by Laws of Utah 2024, Chapter 436) 63N-23-808 (Effective 05/06/26), (Renumbered from 63N-3-1408, as enacted by Laws of Utah 2024, Chapter 538) 63N-23-901 (Effective 05/06/26), (Renumbered from 11-13-227, as last amended by Laws of Utah 2025, First Special Session, Chapter 15) REPEALS:
-(2)(a) 6At -a 02-05minimum, 15:36the S.B.proposed general plan, with the accompanying maps, charts, and descriptive and explanatory matter, shall include the planning commission's recommendations for the following plan elements:
39- (2)(a)6 At- aEnrolled minimum,Copy theS.B. proposed general plan, with the accompanying maps, charts, and descriptive and explanatory matter, shall include the planning commission's recommendations for the following plan elements:
39 (i) a land use element that:
and -(iv) 7except -for S.B.a city of the fifth class or a town, a water use and preservation element that addresses:
39(A) 02-05the 15:36effect (iv) except for a city of thepermitted fifthdevelopment class or apatterns town,of adevelopment on water use- and7 preservation- elementS.B. that addresses:
(A)39 theEnrolled effectCopy of permitted development or patterns of development on water demand and water infrastructure;
-(ii) 8shall -include 02-05a 15:36recommendation S.B.for:
39 (ii) shall include a recommendation for:
and (B) landscaping options within a public street for current and future development that- do8 not- requireEnrolled theCopy useS.B. of lawn or turf in a parkstrip;
39 that do not require the use of lawn or turf in a parkstrip;
(B) adopting new or modified lot size, configuration, and landscaping standards -that 9will -reduce S.B.water demand for new single family development;
39(C) 02-05providing 15:36one thator willmore reduce water demandreduction incentives for newexisting singledevelopment familysuch development;as modification of existing landscapes and irrigation systems and - 9 - S.B.
(C)39 providingEnrolled oneCopy or more water reduction incentives for existing development such as modification of existing landscapes and irrigation systems and installation of water fixtures or systems that minimize water demand;
and -(E) 10the -mapping 02-05of 15:36known S.B.geologic hazards;
39(b) (E)a thepublic mappingservices ofand knownfacilities geologicelement hazards;showing general plans for sewage, water, waste disposal, drainage, public utilities, rights-of-way, easements, and facilities for - 10 - Enrolled Copy S.B.
(b)39 a public services and facilities element showing general plans for sewage, water, waste disposal, drainage, public utilities, rights-of-way, easements, and facilities for them, police and fire protection, and other public services;
(5) "Base taxable value" means a property's taxable value as shown upon the assessment -roll 11last -equalized S.B.during the base year.
39(6) 02-05"Base 15:36year" rollmeans, for a proposed home ownership promotion zone area, a year beginning the first day of the calendar quarter determined by the last equalized duringtax theroll base- year.11 - S.B.
(6)39 "BaseEnrolled year"Copy means, for a proposed home ownership promotion zone area, a year beginning the first day of the calendar quarter determined by the last equalized tax roll before the adoption of the home ownership promotion zone.
-(19) 12"Project -improvements" 02-05means 15:36the S.B.same as that term is defined in Section 11-36a-102.
39 (19) "Project improvements" means the same as that term is defined in Section 11-36a-102.
(a) that involves land located within a station area for an existing public transit station that- provides12 rail- services;Enrolled Copy S.B.
39 that provides rail services;
Show all 500 changed lines (460 more)
(a) establishes a vision, and the actions needed to implement that vision, for the -development 13of -land S.B.within a station area;
39 02-05 15:36 development of land within a station area;
(25) "Subsequent progress report" means the annual report described in Subsection 10-21-202(2).- 13 - S.B.
39 Enrolled Copy 10-21-202(2).
-(d) 14for -a 02-05specified 15:36municipality S.B.that has a fixed guideway public transit station, shall include:
39(i) (d)a forrecommendation ato specifiedimplement municipalityfive thator hasmore aof fixedthe guidewaymoderate publicincome transithousing station,- shall14 include:- Enrolled Copy S.B.
(i)39 a recommendation to implement five or more of the moderate income housing strategies described in Subsection (3)(a)(iii), of which one shall be the moderate income housing strategy described in Subsection (3)(a)(iii)(U) and one shall be a moderate income housing strategy described in Subsection (3)(a)(iii)(G) or (H);
(D) identify and utilize general fund subsidies or other sources of revenue to waive construction related fees that are otherwise generally imposed by the municipality for the construction or rehabilitation of moderate income housing;
39 02-05Enrolled 15:36Copy (D)(E) identifycreate and utilize general fund subsidies or otherallow sourcesfor, ofand revenuereduce toregulations waive construction related feesto, thatinternal areor otherwisedetached generallyaccessory imposeddwelling byunits thein municipalityresidential forzones; the construction or rehabilitation of moderate income housing;
(E) create or allow for, and reduce regulations related to, internal or detached accessory dwelling units in residential zones;
(O) apply for or partner with an entity that applies for state or federal funds or tax incentives to promote the construction of moderate income housing, an entity that applies for programs offered by the Utah Housing Corporation within the Utah Housing Corporation's funding capacity, an entity that applies for affordable housing programs administered by the Department of Workforce Services, an entity that applies for affordable housing programs administered by an association of governments established by an interlocal agreement under Title 11, Chapter 13, Interlocal Cooperation Act, an entity that applies for services provided by a public housing authority to preserve and create moderate income housing, or any other entity that applies for programs or - 16 - 02-05Enrolled 15:36Copy S.B.
39 Title 11, Chapter 13, Interlocal Cooperation Act, an entity that applies for services provided by a public housing authority to preserve and create moderate income housing, or any other entity that applies for programs or services that promote the construction or preservation of moderate income housing;
(Y) create a home ownership promotion zone in accordance with [Part 5, Home Ownership Promotion Zone for Municipalities] Title 63N, Chapter 23, Part 5, -Home 17Ownership -Promotion S.B.Zone for Municipalities;
39(Z) 02-05create 15:36a Homefirst Ownershiphome Promotioninvestment zone in accordance with [Title 63N, Chapter 3, Part 16, First Home Investment Zone forAct] Municipalities;Title 63N, Chapter 23, Part 7, First - 17 - S.B.
(Z)39 createEnrolled aCopy first home investment zone in accordance with [Title 63N, Chapter 3, Part 16, First Home Investment Zone Act] Title 63N, Chapter 23, Part 7, First Home Investment Zone;
and (ii) the purchasers of electricity from the new generating unit are the same as or -different 18from -the 02-05purchasers 15:36of S.B.electricity from the project.
39 different from the purchasers of electricity from the project.
(2) "Board" means the Permanent Community Impact Fund Board created by Section 35A-8-304,- and18 [its]- theEnrolled board'sCopy successors.S.B.
39 35A-8-304, and [its] the board's successors.
(9)(a) "Facilities providing replacement project capacity" means facilities that have been, are being, or are proposed to be constructed, reconstructed, converted, -repowered, 19acquired, -leased, S.B.used, or installed to provide replacement project capacity.
39(b) 02-05"Facilities 15:36providing repowered,replacement acquired,project leased,capacity" used,includes orfacilities installedthat tohave providebeen, replacement- project19 capacity.- S.B.
(b)39 "FacilitiesEnrolled providingCopy replacement project capacity" includes facilities that have been, are being, or are proposed to be constructed, reconstructed, converted, repowered, acquired, leased, used, or installed:
and (ii) includes fuel facilities, fuel production facilities, fuel transportation facilities, -energy 20storage -facilities, 02-05or 15:36water S.B.facilities that are:
39 energy storage facilities, or water facilities that are:
(b)- "Project"20 includes- aEnrolled projectCopy entity'sS.B. ownership interest in:
39 (b) "Project" includes a project entity's ownership interest in:
(i) the capacity replacing existing capacity is less than or exceeds the generating or transmission capacity of the project existing before installation of the capacity replacing existing capacity;
39 02-05Enrolled 15:36Copy (i)(ii) the capacity replacing existing capacity is lessowned thanby orthe exceedsproject entity that is the generatingowner of the project, a segment established by the project entity, or transmissiona capacityperson ofwith whom the project existingentity beforeor installationa ofsegment established by the capacityproject replacingentity existinghas capacity;contracted;
(ii) the capacity replacing existing capacity is owned by the project entity that is the owner of the project, a segment established by the project entity, or a person with whom the project entity or a segment established by the project entity has contracted;
-(d) 22the -manner 02-05of 15:36financing S.B.the joint or cooperative action and of establishing and maintaining a budget for it;
39(e) (d) the mannerpermissible ofmethod financingor themethods jointto orbe cooperativeemployed actionin andaccomplishing ofthe establishingpartial andor maintaining- a22 budget- forEnrolled it;Copy S.B.
(e)39 the permissible method or methods to be employed in accomplishing the partial or complete termination of the agreement and for disposing of property upon such partial or complete termination;
(1)(a) The planning commission shall provide notice, as provided in Section 17-79-203, of the planning commission's intent to make a recommendation to the county legislative body for a general plan or a comprehensive general plan amendment when the planning commission initiates the process of preparing the planning commission's - 23 - S.B.
39 02-05Enrolled 15:36Copy of the planning commission's intent to make a recommendation to the county legislative body for a general plan or a comprehensive general plan amendment when the planning commission initiates the process of preparing the planning commission's recommendation.
(A) provides the general location and extent of existing and proposed freeways, arterial and collector streets, public transit, active transportation facilities, and -other 24modes -of 02-05transportation 15:36that S.B.the planning commission considers appropriate;
39(B) otheraddresses modesthe ofcounty's transportationplan thatfor theresidential planningand commissioncommercial considersdevelopment appropriate;- 24 - Enrolled Copy S.B.
(B)39 addresses the county's plan for residential and commercial development around major transit investment corridors to maintain and improve the connections between housing, employment, education, recreation, and commerce;
or -(B) 25consider -and S.B.coordinate with the long-range transportation plan developed by the Department of Transportation, if the relevant areas of the county are not within the boundaries of a metropolitan planning organization;
39 02-05 15:36 (B) consider and coordinate- with25 the- long-rangeS.B. transportation plan developed by the Department of Transportation, if the relevant areas of the county are not within the boundaries of a metropolitan planning organization;
and39 Enrolled Copy (ii) consider and coordinate with any station area plans adopted by municipalities located within the county under Section [10-21-203] 63N-23-104.
-(viii) 26shall -review 02-05the 15:36county's S.B.land use ordinances and include a recommendation for changes to an ordinance that promotes the inefficient use of water;
39 (viii) shall review the county's land use ordinances and include a recommendation for changes to an ordinance that promotes the inefficient use of water;
(A)- reduction26 or- limitationEnrolled ofCopy theS.B. use of lawn or turf;
39 (A) reduction or limitation of the use of lawn or turf;
(i) to the extent not covered by the county's resource management plan, the -protection, 27conservation, -development, S.B.and use of natural resources, including the quality of:
39 02-05 15:36 protection, conservation, development, and use of natural resources, including the quality of:
(B)- forests;27 - S.B.
39 Enrolled Copy (B) forests;
-(e) 28recommendations -for 02-05implementing 15:36all S.B.or any portion of the general plan, including the adoption of land and water use ordinances, capital improvement plans, community development and promotion, and any other appropriate action;
39- (e)28 recommendations- forEnrolled implementingCopy allS.B. or any portion of the general plan, including the adoption of land and water use ordinances, capital improvement plans, community development and promotion, and any other appropriate action;
39 (f) provisions addressing any of the matters listed in Subsection 17-79-401(2) or 17-79-402(1);
-(13)(a) 29"Primary -dwelling" S.B.means a single-family dwelling that:
39 02-05 15:36 (13)(a) "Primary dwelling" means a single-family dwelling that:
(b)- "Primary29 dwelling"- includesS.B. a garage if the garage:
39 Enrolled Copy (b) "Primary dwelling" includes a garage if the garage:
(a) provide a realistic opportunity to meet the need for additional moderate income -housing 30within -the 02-05next 15:36five S.B.years;
39(b) select three or more moderate income housing withinstrategies thedescribed nextin fiveSubsections years;(3)(a)(ii)(A) through (V), or at least one moderate income housing strategy described - 30 - Enrolled Copy S.B.
(b)39 select three or more moderate income housing strategies described in Subsections (3)(a)(ii)(A) through (V), or at least one moderate income housing strategy described in Subsections (3)(a)(ii)(W) through (BB), for implementation;
(H) amend land use regulations to eliminate or reduce parking requirements for residential development where a resident is less likely to rely on the resident's own vehicle, such as residential development near major transit investment - 31 - S.B.
39 02-05Enrolled 15:36Copy (H) amend land use regulations to eliminate or reduce parking requirements for residential development where a resident is less likely to rely on the resident's own vehicle, such as residential development near major transit investment corridors or senior living facilities;
-(T) 32develop -a 02-05moderate 15:36income S.B.housing project for residents who are disabled or 55 years old or older;
39(U) (T)create developor aallow moderatefor, incomeand housingreduce projectregulations forrelated residentsto, whomultifamily areresidential disabled- or32 55- yearsEnrolled oldCopy orS.B. older;
(U)39 create or allow for, and reduce regulations related to, multifamily residential dwellings compatible in scale and form with detached single-family residential dwellings and located in walkable communities within residential or mixed-use zones;
(4)(a) In drafting the implementation plan portion of the moderate income housing element as described in Subsection (2)(c), the planning commission shall recommend to the legislative body the establishment of a five-year timeline for implementing -each 33of -the S.B.moderate income housing strategies selected by the county for implementation.
39 02-05 15:36 each of the moderate income housing strategies selected by the county for implementation.
(i)- identify33 specific- measuresS.B. and benchmarks for implementing each moderate income housing strategy selected by the county;
39 Enrolled Copy (i) identify specific measures and benchmarks for implementing each moderate income housing strategy selected by the county;
(5) "Council of governments" means a decision-making body in each county composed of -membership 34including -the 02-05county 15:36governing S.B.body and the mayors of each municipality in the county.
39 membership including the county governing body and the mayors of each municipality in the county.
(7)- "Executive34 director"- meansEnrolled aCopy personS.B. appointed by the board of trustees of a large public transit district to serve as executive director.
39 (7) "Executive director" means a person appointed by the board of trustees of a large public transit district to serve as executive director.
-(17) 35"Operator" -means S.B.a public entity or other person engaged in the transportation of passengers for hire.
39(18)(a) 02-05"Public 15:36transit" (17) "Operator" means aregular, publiccontinuing, entityshared-ride, orsurface other person engaged in the transportation of- passengers35 for- hire.S.B.
(18)(a)39 "PublicEnrolled transit"Copy 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.
-(ii) 36railway -line; 02-05 15:36 S.B.
39 (ii) railway line;
(25)- "Transit36 vehicle"- meansEnrolled aCopy passengerS.B. bus, coach, railcar, van, or other vehicle operated as public transportation by a public transit district.
39 (25) "Transit vehicle" means a passenger bus, coach, railcar, van, or other vehicle operated as public transportation by a public transit district.
-(b) 37privately -owned S.B.improvements if the improvements are an allowed use of funds under Section [63N-3-1403] 63N-23-803;
39and 02-05(c) 15:36a (b)convention privatelycenter ownedrevitalization improvementsproject, ifas thethat improvementsterm areis andefined allowedin useSection of[ funds- under37 Section- [63N-3-1403]S.B. 63N-23-803;
and39 (c)Enrolled aCopy convention center revitalization project, as that term is defined in Section [ 63N-3-602] 63N-23-101.
-(i) 38a -short-term 02-05bond; 15:36 S.B.
39 (i) a short-term bond;
(12)(a)- "Municipal38 advisor"- meansEnrolled aCopy personS.B. that:
39 (12)(a) "Municipal advisor" means a person that:
and (iii)(A) for a convention center public infrastructure district, infrastructure, -utilities, 39improvements, -facilities, S.B.buildings, or remediation that:
39 02-05 15:36 utilities, improvements, facilities, buildings, or remediation that:
(II) benefit the public and are publicly maintained or operated by a public entity;- 39 - S.B.
39 Enrolled Copy entity;
(15)(a) "Tax increment revenue" means the difference between the tax revenue generated from or within a specific area and the revenue that would be generated if a -base 40taxable -value 02-05were 15:36used. S.B.
39 base taxable value were used.
Section- 12.40 - Enrolled Copy S.B.
39 Section 12.
(5)(a) The process for creating a convention center public infrastructure district or a -convention 41center -public S.B.infrastructure district in a capital city shall be initiated by the submission of a petition and a governing document to the city, except that:
39(i) 02-05the 15:36 convention center public infrastructure district in a capital city recorder shall becertify initiated by the submission of a petition andwithin a14 governingdays documentfrom tothe day the city,- except41 that:- S.B.
(i)39 theEnrolled cityCopy recorder shall certify the petition within 14 days from the day the petitioner submits the petition to the city recorder;
(10) If a city or county mayor chooses not to select a member of the board as described in Subsection (9)(b) or (c), elects in writing to permanently abdicate the board seat, or chooses to vacate a member at any time, the petitioner shall select a member for the - 42 - 02-05Enrolled 15:36Copy S.B.
39 (10) If a city or county mayor chooses not to select a member of the board as described in Subsection (9)(b) or (c), elects in writing to permanently abdicate the board seat, or chooses to vacate a member at any time, the petitioner shall select a member for the replacement who shall not be a representative of the city or county in which the convention center is located.
-(iv) 43capital -costs S.B.related to public transportation;
39(v) 02-05for 15:36a (iv)public capitalinfrastructure costsdistrict relatedthat is within or adjacent to publica transportation;housing and transit reinvestment zone described in [Title 63N, Chapter 3, Part 6, Housing and - 43 - S.B.
(v)39 forEnrolled aCopy public infrastructure district that is within or adjacent to a housing and transit reinvestment zone described in [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, any and all costs to finance any public or privately owned improvements, which, in the discretion of the board of the public infrastructure district, promote the objectives described in [Section 63N-3-603.1] Section 63N-23-301 or 63N-23-401;
and (xi) for a convention center public infrastructure district in a capital city that is within a capital city revitalization zone project area, as defined in Section [63N-3-1401] 63N-23-801, any allowed uses of funds or revenue provided for under Section 59-12-402.5, including eligible expenses consistent with the terms of the participation agreement, except that a convention center public infrastructure - 44 - 02-05Enrolled 15:36Copy S.B.
39 63N-23-801, any allowed uses of funds or revenue provided for under Section 59-12-402.5, including eligible expenses consistent with the terms of the participation agreement, except that a convention center public infrastructure district in a capital city may not issue negotiable bonds serviced by the revitalization tax under Section 59-12-402.5 for privately owned improvements for more than the maximum dollar amount described in the participation agreement.
-(3) 45A -public S.B.infrastructure district created by the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, may:
39(a) 02-05pay 15:36for (3)the Acost publicof infrastructure district created by the Utahdevelopment Fairparkand Areaconstruction Investmentof anda Restorationqualified District,stadium, createdas in- Section45 11-70-201,- may:S.B.
(a)39 payEnrolled forCopy the cost of the development and construction of a qualified stadium, as defined in Section 11-70-101;
(2) Except as provided in Subsections (3) through (5), an eligible voter seeking to have a -local 46law -passed 02-05by 15:36the S.B.local legislative body submitted to a vote of the people shall, after filing a referendum application, obtain legal signatures equal to:
39 local law passed by the local legislative body submitted to a vote of the people shall, after filing a referendum application, obtain legal signatures equal to:
(i)- 7.75%46 of- theEnrolled numberCopy ofS.B. active voters in the county;
39 (i) 7.75% of the number of active voters in the county;
-(i) 47for -a S.B.city of the fifth class or a county of the fifth class, 25% of the number of active voters in the city or county;
39or 02-05(j) 15:36 (i) for a citytown of the fifth class or a county of the fifthsixth class, 25%35% of the number of active voters in the city- or47 county;- S.B.
or39 (j)Enrolled forCopy a town or a county of the sixth class, 35% of the number of active voters in the town or county.
(4) A person seeking to have a subjurisdictional law passed by the local legislative body -submitted 48to -a 02-05vote 15:36of S.B.the people shall, after filing a referendum application, obtain legal signatures of the residents in the subjurisdiction equal to:
39(a) submitted10% to a vote of the peoplenumber shall,of afteractive filingvoters ain referendumthe application,subjurisdiction obtainif legalthe signaturesnumber of theactive residents- in48 the- subjurisdictionEnrolled equalCopy to:S.B.
(a)39 10% of the number of active voters in the subjurisdiction if the number of active voters exceeds 25,000;
-(i) 4936% -of S.B.the number of active voters in the city;
39 02-05 15:36 (i) 36% of the number of active voters in the city;
or (f)- for49 a- cityS.B. of the fifth class or a town, 40% of the number of active voters in the city or town.
39 Enrolled Copy (f) for a city of the fifth class or a town, 40% of the number of active voters in the city or town.
(2)(a) Except as otherwise provided in this section or Section 32B-1-202.1, the -commission 50may -not 02-05issue 15:36a S.B.license for an outlet if, on the date the commission takes final action to approve or deny the application, there is a community location:
39(i) commissionwithin may600 notfeet issueof athe licenseproposed foroutlet, anas outletmeasured if,from on the datenearest thepatron commission- takes50 final- actionEnrolled toCopy approveS.B. or deny the application, there is a community location:
(i)39 within 600 feet of the proposed outlet, as measured from the nearest patron entrance of the proposed outlet by following the shortest route of ordinary pedestrian travel to the property boundary of the community location;
(4) An outlet or restaurant that holds a license on May 12, 2020, and operates in accordance with the proximity requirements in effect at the time the commission issued the license or operates under a previously approved variance described in Subsection (3), subject to the other provisions of this title, that outlet or restaurant or an outlet or a restaurant with -the 51same -type S.B.of license as that outlet or restaurant may operate at the premises regardless of whether:
39 02-05 15:36 the same type of license as that outlet or restaurant may operate at the premises regardless of whether:
(b)- the51 property- onS.B. which the outlet or restaurant is located changes ownership;
39 Enrolled Copy (b) the property on which the outlet or restaurant is located changes ownership;
(7) Nothing in this section prevents the commission from considering the proximity of an educational, religious, and recreational facility, or any other relevant factor in reaching a -decision 52on -a 02-05proposed 15:36location S.B.of an outlet.
39 decision on a proposed location of an outlet.
(1)- As52 used- inEnrolled thisCopy section:S.B.
39 (1) As used in this section:
(A) compensation, commission, or any other form of a payment or increase of -money; 53 - S.B.
39 02-05 15:36 money;
(j)- "Eligible53 university"- meansS.B. an institution of higher education listed in Subsection 53H-1-102(1)(a).
39 Enrolled Copy (j) "Eligible university" means an institution of higher education listed in Subsection 53H-1-102(1)(a).
(e) Before adopting a designation resolution, a board of trustees may modify the -proposed 54designation -resolution 02-05to: 15:36 S.B.
39 proposed designation resolution to:
or (ii) clarify or adjust provisions of the proposed designation resolution, as the board of trustees- considers54 appropriate.- Enrolled Copy S.B.
39 trustees considers appropriate.
or -(iv) 55any -other S.B.eligible university-related purpose.
39 02-05 15:36 (iv) any other eligible university-related purpose.
(6)(a) A board of trustees member may not participate in a development action if the board- of55 trustees- memberS.B. or a family member of the board of trustees member owns an interest in, is directly affiliated with, or is an employee or officer of a private firm, private company, or other private entity that the board of trustees member reasonably believes is likely to participate in or receive a direct financial benefit from the development of land that is the subject of a development agreement.
39 Enrolled Copy board of trustees member or a family member of the board of trustees member owns an interest in, is directly affiliated with, or is an employee or officer of a private firm, private company, or other private entity that the board of trustees member reasonably believes is likely to participate in or receive a direct financial benefit from the development of land that is the subject of a development agreement.
Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of -revenue 56into -the 02-05restricted 15:36account S.B.-- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.
39(1) revenueAs intoused thein restrictedthis accountsection, --"qualifying Interesttax, depositedfee, intoor Generalcharge" Fundmeans --a Expendituretax, offee, moneyor depositedcharge into the restricted- account.56 - Enrolled Copy S.B.
(1)39 As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge the commission administers under:
or (b) an equal percentage of revenue the commission collects from each qualifying tax, fee, or charge sufficient to cover the cost to the commission of administering the -qualifying 57taxes, -fees, S.B.or charges.
39 02-05 15:36 qualifying taxes, fees, or charges.
(7)- The57 commission- shallS.B. expend money appropriated by the Legislature to the commission from the restricted account to administer qualifying taxes, fees, or charges or to offset general operational expenses.
39 Enrolled Copy (7) The commission shall expend money appropriated by the Legislature to the commission from the restricted account to administer qualifying taxes, fees, or charges or to offset general operational expenses.
-(A) 58semiconductor -manufacturing 02-05equipment 15:36assessed S.B.by a county assessor in accordance with Part 3, County Assessment;
39 (A) semiconductor manufacturing equipment assessed by a county assessor in accordance with Part 3, County Assessment;
(d)- "Base58 taxable- value"Enrolled means:Copy S.B.
39 (d) "Base taxable value" means:
(ix) for a first home investment zone created under [Title 63N, Chapter 3, Part 16, First Home Investment Zone Act] Title 63N, Chapter 23, Part 7, First Home Investment Zone, a property's taxable value as shown upon the assessment roll last equalized during the base year, as that term is defined in Section [63N-3-1601] -63N-23-701; 59 - S.B.
39(x) 02-05for 15:36a 63N-23-701;major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, a property's taxable value as shown upon - 59 - S.B.
(x)39 forEnrolled aCopy major sporting event venue zone created under Title 63N, Chapter 3, Part 2003a 17, Major Sporting Event Venue Zone Act, a property's taxable value as shown upon the assessment roll last equalized during the property tax base year, as that term is defined in Section 63N-3-1701;
-(xiii) 60oil -and 02-05gas 15:36gathering; S.B.
39 (xiii) oil and gas gathering;
(xvii)- sand60 and- gravel;Enrolled Copy S.B.
39 (xvii) sand and gravel;
(n) "Incremental property tax revenue" means the same as that term is defined in Section -63N-2-502. 61 - S.B.
39 02-05 15:36 63N-2-502.
(A)- the61 difference- betweenS.B. the taxable value and the base taxable value of the property that is located within a project area and on which property tax differential is collected;
39 Enrolled Copy (A) the difference between the taxable value and the base taxable value of the property that is located within a project area and on which property tax differential is collected;
and -(B) 62the -number 02-05that 15:36represents S.B.the percentage of the property tax allocation from that project area that is paid to the authority;
39(vi) (B)for thea numberhousing thatand representstransit thereinvestment percentagezone ofor theconvention propertycenter taxreinvestment allocationzone fromcreated thatin projectaccordance areawith that[Title is63N, paidChapter to3, thePart authority;6, Housing and - 62 - Enrolled Copy S.B.
(vi)39 for a housing and transit reinvestment zone or convention center reinvestment zone created in accordance with [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, or Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, an amount calculated by multiplying:
-(A) 63the -difference S.B.between the taxable value and the base taxable value of the property that is located within a first home investment zone and on which tax increment is collected;
39and 02-05(B) 15:36 (A) the differencenumber betweenthat therepresents taxable value and the basepercentage taxable value of the propertytax increment that is locatedpaid withinto a- first63 home- investmentS.B. zone and on which tax increment is collected;
and39 (B)Enrolled theCopy number that represents the percentage of the tax increment that is paid to the first home investment zone;
-(C) 64assessed -value 02-05based 15:36on S.B.whether a property is assessed under Part 5, Farmland Assessment Act;
39 (C) assessed value based on whether a property is assessed under Part 5, Farmland Assessment Act;
(q)- "Project64 area"- means:Enrolled Copy S.B.
39 (q) "Project area" means:
(vii) for a first home investment zone created [under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act] in accordance with Title 63N, Chapter 23, Part 2199a 7, First Home Investment Zone, the same as that term is defined in Section [ 63N-3-1601] 63N-23-701;
or (viii) for a major sporting event venue zone established under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, the qualified development zone, -as 65defined -in S.B.Section 63N-3-1701.
39 02-05 15:36 as defined in Section 63N-3-1701.
(ii)- for65 the- PointS.B. of the Mountain State Land Authority created in Section 11-59-201, an amount equal to the incremental value that is no longer provided to the Point of the Mountain State Land Authority as property tax augmentation, as defined in Section [11-59-207] 11-59-208;
39 Enrolled Copy (ii) for the Point of the Mountain State Land Authority created in Section 11-59-201, an amount equal to the incremental value that is no longer provided to the Point of the Mountain State Land Authority as property tax augmentation, as defined in Section [11-59-207] 11-59-208;
(viii) for a first home investment zone created under [Title 63N, Chapter 3, Part 16, First Home Investment Zone Act] Title 63N, Chapter 23, Part 7, First Home -Investment 66Zone, -an 02-05amount 15:36equal S.B.to the incremental value that is no longer provided to a first home investment zone as tax increment;
39or Investment(ix) Zone,for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount equal to the incremental value that is no longer provided to the creating entity of a firstmajor homesporting investmentevent zonevenue as- tax66 increment;- Enrolled Copy S.B.
or39 (ix) for a major sporting event venue zone created under Title 63N, Chapter 3, Part 2240a 17, Major Sporting Event Venue Zone Act, an amount equal to the incremental value that is no longer provided to the creating entity of a major sporting event venue zone as property tax increment.
(iv) for a first home investment zone created [under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act] in accordance with Title 63N, Chapter 23, Part 2266a 7, First Home Investment Zone, the same as that term is defined in Section [ 63N-3-1601] 63N-23-701;
or (v) for a major sporting event venue zone created under Title 63N, Chapter 3, Part -17, 67Major -Sporting S.B.Event Venue Zone Act, property tax increment, as that term is defined in Section 63N-3-1701.
39 02-05 15:36 2269a 17, Major Sporting Event Venue Zone Act, property tax increment, as that term is defined in Section 63N-3-1701.
and (b)- a67 statement- containingS.B. the taxable value of all personal property a county assessor assesses in accordance with Part 3, County Assessment, from the prior year end values.
39 Enrolled Copy (b) a statement containing the taxable value of all personal property a county assessor assesses in accordance with Part 3, County Assessment, from the prior year end values.
and (B) the percentage of property taxes collected for the five calendar years -immediately 68[preceding] -before 02-05the 15:36current S.B.calendar year;
39 immediately [preceding] before the current calendar year;
(5)- A68 certified- taxEnrolled rateCopy forS.B. a taxing entity described in this Subsection (5) shall be calculated as follows:
39 (5) A certified tax rate for a taxing entity described in this Subsection (5) shall be calculated as follows:
-(b) 69The -ad S.B.valorem property tax revenue generated by a judgment levy described in Subsection (6)(a) may not be considered in establishing a taxing entity's aggregate certified tax rate.
39 02-05 15:36 (b) The ad valorem property tax revenue generated by a judgment levy described in Subsection (6)(a) may not be considered in establishing a taxing entity's aggregate certified tax rate.
(ii)- the69 year- endS.B. taxable value of personal property:
39 Enrolled Copy (ii) the year end taxable value of personal property:
(b) For purposes of Subsection (9)(a)(i), the commission shall calculate an amount by subtracting the taxable value of real and personal property the commission assesses -in 70accordance -with 02-05Part 15:362, S.B.Assessment of Property, for the current year, adjusted for current year incremental value, from the year end taxable value of the real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental value.
39(c) inFor accordancepurposes with Part 2, Assessment of Property,Subsection for(9)(a)(ii), the currentcommission year,shall adjustedcalculate foran currentamount yearby incrementalsubtracting value, from the yeartotal end taxable value of the real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the previouscurrent year, adjustedfrom forthe priortotal year end incrementaltaxable value.value of the real and personal property of - 70 - Enrolled Copy S.B.
(c)39 For purposes of Subsection (9)(a)(ii), the commission shall calculate an amount by subtracting the total taxable value of real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the current year, from the total year end taxable value of the real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the previous year.
-(d) 71sales -of S.B.the following for residential use:
39 02-05 15:36 (d) sales of the following for residential use:
(f)- except71 as- providedS.B. in Section 59-12-104, amounts paid or charged as admission or user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or any other amusement, entertainment, recreation, exhibition, cultural, or athletic activity;
39 Enrolled Copy (f) except as provided in Section 59-12-104, amounts paid or charged as admission or user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or any other amusement, entertainment, recreation, exhibition, cultural, or athletic activity;
(k) amounts paid or charged for leases or rentals of tangible personal property if within -this 72state -the 02-05tangible 15:36personal S.B.property is:
39 this state the tangible personal property is:
or (iii)- consumed;72 - Enrolled Copy S.B.
39 (iii) consumed;
and (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the -transaction 73under -this S.B.chapter other than this part.
39 02-05 15:36 transaction under this chapter other than this part.
(c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are imposed on- amounts73 paid- orS.B. charged for food and food ingredients equal to the sum of:
39 Enrolled Copy on amounts paid or charged for food and food ingredients equal to the sum of:
(iii)(A) A car-sharing program may rely in good faith on a shared vehicle owner's -representation 74that -the 02-05shared 15:36vehicle S.B.is an individual-owned shared vehicle certified with the commission as described in Subsection (2)(e)(i).
39 representation that the shared vehicle is an individual-owned shared vehicle certified with the commission as described in Subsection (2)(e)(i).
(iv) If all shared vehicles shared through a car-sharing program are certified as described- in74 Subsection- (2)(e)(i)(A)Enrolled forCopy aS.B. tax period, the car-sharing program has no obligation to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax period.
39 described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has no obligation to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax period.
-(ii) 75If -an S.B.optional computer software maintenance contract is a bundled transaction that consists of taxable and nontaxable products that are not separately itemized on an invoice or similar billing document, the purchase of the optional computer software maintenance contract is 40% taxable under this chapter and 60% nontaxable under this chapter.
39 02-05 15:36 (ii) If an optional computer software maintenance contract is a bundled transaction that consists of taxable and nontaxable products that are not separately itemized on an invoice or similar billing document, the purchase of the optional computer software maintenance contract is 40% taxable under this chapter and 60% nontaxable under this chapter.
(A) if the sales price of the bundled transaction is attributable to tangible personal property,- a75 product,- orS.B. a service that is subject to taxation under this chapter and tangible personal property, a product, or service that is not subject to taxation under this chapter, the entire bundled transaction is subject to taxation under this chapter unless:
39 Enrolled Copy property, a product, or a service that is subject to taxation under this chapter and tangible personal property, a product, or service that is not subject to taxation under this chapter, the entire bundled transaction is subject to taxation under this chapter unless:
(g)(i) Except as otherwise provided in this chapter and subject to Subsections (2)(g)(ii) and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental of tangible personal property, other property, a product, or a service that is not subject to taxation under this chapter, the entire -transaction 76is -subject 02-05to 15:36taxation S.B.under this chapter unless the seller, at the time of the transaction:
39 transaction is subject to taxation under this chapter unless the seller, at the time of the transaction:
(ii)- A76 purchaser- andEnrolled aCopy sellerS.B. may correct the taxability of a transaction if:
39 (ii) A purchaser and a seller may correct the taxability of a transaction if:
(i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax rate -imposed 77under -the S.B.following shall take effect on the first day of a calendar quarter:
39 02-05 15:36 imposed under the following shall take effect on the first day of a calendar quarter:
(j)(i) A tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the tax rate increase if the billing period for the transaction begins before the effective date of a tax rate increase imposed under:- 77 - S.B.
39 Enrolled Copy under:
(iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (l)(i) For a location described in Subsection (2)(l)(ii), the commission shall determine -the 78taxable -status 02-05of 15:36a S.B.sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
39 the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
or (C)- a78 residential- use.Enrolled Copy S.B.
39 (C) a residential use.
or (B) award grants, up to the amount authorized by the Legislature in an -appropriations 79act, -to S.B.political subdivisions of the state to implement the measures described in Subsections 23A-3-214(3)(a) through (d) to protect sensitive plant and animal species.
39 02-05 15:36 appropriations act, to political subdivisions of the state to implement the measures described in Subsections 23A-3-214(3)(a) through (d) to protect sensitive plant and animal species.
(iii)- At79 the- endS.B. of each fiscal year:
39 Enrolled Copy (iii) At the end of each fiscal year:
(e)(i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described in Subsection (4)(a) shall be deposited into the Water Resources -Conservation 80and -Development 02-05Fund 15:36created S.B.in Section 73-10-24 for use by the Division of Water Resources.
39 Conservation and Development Fund created in Section 73-10-24 for use by the Division of Water Resources.
(A) conduct hydrologic and geotechnical investigations by the Division of Water Resources in a cooperative effort with other state, federal, or local entities, for the purpose of quantifying surface and ground water resources and describing the- hydrologic80 systems- ofEnrolled anCopy areaS.B. in sufficient detail so as to enable local and state resource managers to plan for and accommodate growth in water use without jeopardizing the resource;
39 the hydrologic systems of an area in sufficient detail so as to enable local and state resource managers to plan for and accommodate growth in water use without jeopardizing the resource;
(A) transferred each fiscal year to the Department of Natural Resources as -designated 81sales -and S.B.use tax revenue;
39 02-05 15:36 designated sales and use tax revenue;
(A)- transferred81 each- fiscalS.B. year to the Division of Water Resources as designated sales and use tax revenue;
39 Enrolled Copy (A) transferred each fiscal year to the Division of Water Resources as designated sales and use tax revenue;
(e) After making the transfers required by Subsections (5)(b) and (c), 15% of the remaining difference described in Subsection (5)(a) shall be deposited each year into -the 82Water -Rights 02-05Restricted 15:36Account S.B.created by Section 73-2-1.6.
39 the Water Rights Restricted Account created by Section 73-2-1.6.
(7)(a) Notwithstanding Subsection (3)(a) and subject to Subsections (7)(b), (c), and (d), for a fiscal year beginning on or after July 1, 2023, the commission shall deposit into the Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of the- taxes82 listed- underEnrolled SubsectionCopy (3)(a)S.B. equal to 24% of the revenue collected from the following sales and use taxes:
39 the taxes listed under Subsection (3)(a) equal to 24% of the revenue collected from the following sales and use taxes:
(B) the amount of revenue generated in the current fiscal year by registration fees designated under Section 41-1a-1201 to be deposited into the Transportation -Investment 83Fund -of S.B.2005;
39 02-05 15:36 Investment Fund of 2005;
(iii) The commission shall annually deposit the amount described in Subsection (7)(c)(i) into the Active Transportation Investment Fund created in Subsection [ 72-2-124(11)]- 72-2-124(12).83 - S.B.
39 Enrolled Copy 72-2-124(11)] 72-2-124(12).
-(c) 84The -commission 02-05shall 15:36annually S.B.deposit the amount described in Subsection (8)(b) into the Transit Transportation Investment Fund created in Section 72-2-124.
39 (c) The commission shall annually deposit the amount described in Subsection (8)(b) into the Transit Transportation Investment Fund created in Section 72-2-124.
(10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the fiscal year during which the commission receives notice under Section 63N-2-510 that construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the commission- shall,84 for- twoEnrolled consecutiveCopy fiscalS.B. years, annually deposit $1,900,000 of the revenue generated by the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund, created in Section 63N-2-512.
39 commission shall, for two consecutive fiscal years, annually deposit $1,900,000 of the revenue generated by the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund, created in Section 63N-2-512.
(b) Beginning no sooner than January 1, 2026, notwithstanding Subsection (3)(a), and except as provided in Subsections (17), (18), and (19), and as described in Section [ 63N-3-610.1] 63N-23-406, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established in a capital city under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, the commission, at least annually, shall transfer an amount equal to 50% of the sales and use tax increment as defined in Section [63N-3-602] 63N-23-101 from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring within an established - 85 - S.B.
39 02-05Enrolled 15:36Copy 63N-3-610.1] 63N-23-406, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established in a capital city under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, the commission, at least annually, shall transfer an amount equal to 50% of the sales and use tax increment as defined in Section [63N-3-602] 63N-23-101 from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring within an established sales and use tax boundary, as defined in Section [63N-3-602] 63N-23-101, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 and specified in the convention center reinvestment zone proposal submitted [pursuant to Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] in accordance with Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City.
(15) Notwithstanding Subsection (3)(a) and except as provided in Subsections (17), (18), and (19), beginning October 1, 2024 the commission shall transfer to the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, the revenue -from 86the -sales 02-05and 15:36use S.B.tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring within the district sales tax area, as defined in Section 11-70-101.
39 from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring within the district sales tax area, as defined in Section 11-70-101.
(iii)- "Point86 of- theEnrolled mountainCopy stateS.B. land" means the same as that term is defined in Section 11-59-102.
39 (iii) "Point of the mountain state land" means the same as that term is defined in Section 11-59-102.
-(i) 87"Applicable -percentage" S.B.means:
39 02-05 15:36 (i) "Applicable percentage" means:
(B) for the Utah Fairpark Area Investment and Restoration District created in Section- 11-70-201,87 the- revenueS.B. from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (17)(a)(ii)(B);
39 Enrolled Copy Section 11-70-201, the revenue from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (17)(a)(ii)(B);
(i) "Applicable percentage" means, for a convention center reinvestment zone created in a capital city under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 4, Convention Center -Reinvestment 88Zone -in 02-05a 15:36Capital S.B.City, an amount equal to 50% of the sales and use tax increment, as that term is defined in Section [63N-3-602] 63N-23-101, from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (18)(a)(ii).
39(ii) Reinvestment"Qualified Zonedevelopment inzone" ameans Capital City, an amount equal to 50% of the sales and use tax increment,boundary asof thata termconvention iscenter definedreinvestment inzone Sectioncreated [63N-3-602]in 63N-23-101,a fromcapital thecity salesunder and[Title use63N, taxChapter imposed3, byPart Subsection6, (2)(a)(i)(A)Housing atand aTransit 4.7%Reinvestment rateZone forAct] salesTitle occurring63N, withinChapter the- qualified88 development- zoneEnrolled describedCopy inS.B. Subsection (18)(a)(ii).
(ii)39 "Qualified development zone" means the sales and use tax boundary of a convention center reinvestment zone created in a capital city under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City.
(1) A tax is imposed on the purchaser as provided in this part on the purchase price or sales -price 89for -amounts S.B.paid or charged for the following transactions:
39 02-05 15:36 price for amounts paid or charged for the following transactions:
or (iii)- an89 ancillary- serviceS.B. associated with a:
39 Enrolled Copy (iii) an ancillary service associated with a:
(f) except as provided in Section 59-12-104, amounts paid or charged as admission or user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or -any 90other -amusement, 02-05entertainment, 15:36recreation, S.B.exhibition, cultural, or athletic activity;
39 any other amusement, entertainment, recreation, exhibition, cultural, or athletic activity;
(A)- any90 parts- areEnrolled actuallyCopy usedS.B. in the repairs or renovations of that tangible personal property;
39 (A) any parts are actually used in the repairs or renovations of that tangible personal property;
and -(II) 91that -terminates S.B.upon the occurrence of a condition;
39 02-05 15:36 (II) that terminates upon the occurrence of a condition;
and (C)- the91 tax- rateS.B. the state imposes in accordance with Part 20, Supplemental State Sales and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act;
39 Enrolled Copy (C) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act;
(e)(i)(A) The rates described in Subsections (2)(a)(i)(A) and (2)(a)(i)(B) do not apply to car sharing, a car sharing program, a shared vehicle driver, or a shared -vehicle 92owner, -for 02-05a 15:36car S.B.sharing or shared vehicle transaction if a shared vehicle owner certifies to the commission, on a form prescribed by the commission, that the shared vehicle is an individual-owned shared vehicle.
39 vehicle owner, for a car sharing or shared vehicle transaction if a shared vehicle owner certifies to the commission, on a form prescribed by the commission, that the shared vehicle is an individual-owned shared vehicle.
(C) The commission shall verify that a shared vehicle is an individual-owned shared vehicle by verifying that the applicable Utah taxes imposed under this chapter- were92 paid- onEnrolled theCopy purchaseS.B. of the shared vehicle.
39 chapter were paid on the purchase of the shared vehicle.
(f)(i) For a bundled transaction that is attributable to food and food ingredients and tangible personal property other than food and food ingredients, a state tax and a -local 93tax -is S.B.imposed on the entire bundled transaction equal to the sum of:
39 02-05 15:36 local tax is imposed on the entire bundled transaction equal to the sum of:
(ii) If an optional computer software maintenance contract is a bundled transaction that consists of taxable and nontaxable products that are not separately itemized on an invoice or similar billing document, the purchase of the optional computer software maintenance contract is 40% taxable under this chapter and 60% nontaxable- under93 this- chapter.S.B.
39 Enrolled Copy nontaxable under this chapter.
(g)(i) Except as otherwise provided in this chapter and subject to Subsections -(2)(g)(ii) 94and -(iii), 02-05if 15:36a S.B.transaction consists of the sale, lease, or rental of tangible personal property, a product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental of tangible personal property, other property, a product, or a service that is not subject to taxation under this chapter, the entire transaction is subject to taxation under this chapter unless the seller, at the time of the transaction:
39(A) (2)(g)(ii)separately andstates (iii),the ifportion a transaction consists of the sale,transaction lease, or rental of tangible personal property, a product, or a service that is not subject to taxation under this chapter,chapter andon thean sale,invoice, lease,bill or rental of tangiblesale, personal property, other property, a product, or asimilar servicedocument thatprovided is not subject to taxation- under94 this- chapter,Enrolled theCopy entireS.B. transaction is subject to taxation under this chapter unless the seller, at the time of the transaction:
(A)39 separately states the portion of the transaction that is not subject to taxation under this chapter on an invoice, bill of sale, or similar document provided to the purchaser;
-(ii) 95For -purposes S.B.of Subsection (2)(h)(i), books and records that a seller keeps in the seller's regular course of business includes books and records the seller keeps in the regular course of business for nontax purposes.
39 02-05 15:36 (ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the seller's regular course of business includes books and records the seller keeps in the regular course of business for nontax purposes.
(iv)- Subsection95 (2)(c)(i);- S.B.
39 Enrolled Copy (iv) Subsection (2)(c)(i);
-(A) 96Subsection -(2)(a)(i)(A); 02-05 15:36 S.B.
39 (A) Subsection (2)(a)(i)(A);
(iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (l)(i) For a location described in Subsection (2)(l)(ii), the commission shall determine the- taxable96 status- ofEnrolled aCopy saleS.B. of gas, electricity, heat, coal, fuel oil, or other fuel based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
39 the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
-(iii) 97Subsection -(2)(c)(i); S.B.
39 02-05 15:36 (iii) Subsection (2)(c)(i);
(c) The commission shall deposit 85% of the difference between 1.4543% of the revenue described in Subsection (4)(a) and the deposits made under Subsection (5)(b), into the Water Resources Conservation and Development Fund created in Section 73-10-24- for97 use- byS.B. the Division of Water Resources for:
39 Enrolled Copy 73-10-24 for use by the Division of Water Resources for:
-(iii) 98The -amount 02-05described 15:36in S.B.Subsection (4)(e)(ii)(C) shall be annually deposited into the Transit Transportation Investment Fund created in Section 72-2-124.
39 (iii) The amount described in Subsection (4)(e)(ii)(C) shall be annually deposited into the Transit Transportation Investment Fund created in Section 72-2-124.
(h) The commission shall deposit 1% of the revenue described in Subsection (4)(a) into the- Outdoor98 Adventure- InfrastructureEnrolled RestrictedCopy AccountS.B. created in Section 51-9-902 as follows:
39 the Outdoor Adventure Infrastructure Restricted Account created in Section 51-9-902 as follows:
(B) to conduct hydrologic and geotechnical investigations by the Division of -Water 99Resources -in S.B.a cooperative effort with other state, federal, or local entities, for the purpose of quantifying surface and ground water resources and describing the hydrologic systems of an area in sufficient detail so as to enable local and state resource managers to plan for and accommodate growth in water use without jeopardizing the resource;
39 02-05 15:36 Water Resources in a cooperative effort with other state, federal, or local entities, for the purpose of quantifying surface and ground water resources and describing the hydrologic systems of an area in sufficient detail so as to enable local and state resource managers to plan for and accommodate growth in water use without jeopardizing the resource;
(v)- The99 commission- shallS.B. deposit $3,587,500 into the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
39 Enrolled Copy (v) The commission shall deposit $3,587,500 into the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
-(A) 10050% -into 02-05the 15:36Water S.B.Resources Conservation and Development Fund created in Section 73-10-24;
39 (A) 50% into the Water Resources Conservation and Development Fund created in Section 73-10-24;
(x) The commission shall allocate $175,000 to the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for the adjudication of water rights.- 100 - Enrolled Copy S.B.
39 rights.
(7)(a) Notwithstanding Subsection (3)(a) and except as provided in Subsections (11), (12), and (13), and as described in Section [63N-3-610] 63N-23-206, beginning the first day of a calendar quarter one year after the sales and use tax boundary for a -housing 101and -transit S.B.reinvestment zone is established under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 15% of the sales and use tax increment from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring within an established sales and use tax boundary, as defined in Section [63N-3-602] 63N-23-101, into the Transit Transportation Investment Fund created in Section 72-2-124.
39- 02-05101 15:36- housingS.B. and transit reinvestment zone is established under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 15% of the sales and use tax increment from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring within an established sales and use tax boundary, as defined in Section [63N-3-602] 63N-23-101, into the Transit Transportation Investment Fund created in Section 72-2-124.
39 Enrolled Copy (b) Beginning no sooner than January 1, 2026, notwithstanding Subsection (3)(a), and except as provided in Subsections (11), (12), and (13), and as described in Section [ 63N-3-610.1] 63N-3-406, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established in a capital city under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, the commission, at least annually, shall transfer an amount equal to 50% of the sales and use tax increment as defined in Section [63N-3-602] 63N-23-101 from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring within an established sales and use tax boundary, as defined in Section [63N-3-602] 63N-23-101, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 and specified in the convention center reinvestment zone proposal submitted [pursuant to Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] in accordance with Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City.
(ii) "Point of the mountain authority" means the Point of the Mountain State Land -Authority, 102created -in 02-05Section 15:3611-59-201. S.B.
39 Authority, created in Section 11-59-201.
(c) The distribution under Subsection (9)(b) shall begin the next calendar quarter that begins- at102 least- 90Enrolled daysCopy afterS.B. the point of the mountain authority provides the commission a map that:
39 begins at least 90 days after the point of the mountain authority provides the commission a map that:
(A) for a housing and transit reinvestment zone created under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, 15% of the revenue from the -sales 103and -use S.B.tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (11)(a)(ii)(A);
39 02-05 15:36 sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (11)(a)(ii)(A);
and (C) for the Point of the Mountain State Land Authority created in Section 11-59-201,- 50%103 of- theS.B. revenue from sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (11)(a)(ii)(C).
39 Enrolled Copy 11-59-201, 50% of the revenue from sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection (11)(a)(ii)(C).
(i) "Applicable percentage" means, for a convention center reinvestment zone created in a capital city under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, an amount equal to 50% of the sales and use tax increment, as that term is defined in Section [63N-3-602] 63N-23-101, from the sales and use tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate for sales occurring within the qualified development zone described in Subsection -(12)(a)(ii). 104 - 02-05 15:36 S.B.
39 (12)(a)(ii).
and (B) intended to be permanently attached to real property within the qualified development- zone.104 - Enrolled Copy S.B.
39 development zone.
and -(b) 105as -required S.B.to conform to the amendments to Part 1, Tax Collection.
39 02-05 15:36 (b) as required to conform to the amendments to Part 1, Tax Collection.
and (ii)(A) except as provided in Subsections (2)(a)(ii)(B), (C), (D), (E), and (F), 50% of each dollar collected from the sales and use tax authorized by this part shall be- distributed105 to- eachS.B. county, city, and town on the basis of the location of the transaction as determined under Sections 59-12-211 through 59-12-215;
39 Enrolled Copy 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;
and (F) except as provided in Subsections (10) through (13), beginning the first day of a calendar quarter after the sales and use tax boundary for a major sporting -event 106venue -zone 02-05is 15:36established, S.B.the commission, at least annually, shall transfer an amount equal to 50% of the sales and use tax increment, as defined in Section 63N-3-1701, from the sales and use tax imposed under this part on transactions occurring within a sales and use tax boundary, as described in Section 63N-3-1710, to the creating entity of the major sporting event venue zone.
39 event venue zone is established, the commission, at least annually, shall transfer an amount equal to 50% of the sales and use tax increment, as defined in Section 63N-3-1701, from the sales and use tax imposed under this part on transactions occurring within a sales and use tax boundary, as described in Section 63N-3-1710, to the creating entity of the major sporting event venue zone.
(3)- Beginning106 no- soonerEnrolled thanCopy JanuaryS.B. 1, 2026, and before application of Subsections (2), (4), (5), and (6), and except as provided in Subsections (8) and (9), and as described in Section [63N-3-610.1] 63N-23-306, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment, as defined in Section [63N-3-602] 63N-23-101, from the sales and use tax imposed under this part on transactions occurring within an established sales and use tax boundary, as defined in Section [63N-3-602] 63N-23-101, to the entity specified in the convention center reinvestment zone proposal submitted [ pursuant to Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] in accordance with Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone.
39 (3) Beginning no sooner than January 1, 2026, and before application of Subsections (2), (4), (5), and (6), and except as provided in Subsections (8) and (9), and as described in Section [63N-3-610.1] 63N-23-306, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment, as defined in Section [63N-3-602] 63N-23-101, from the sales and use tax imposed under this part on transactions occurring within an established sales and use tax boundary, as defined in Section [63N-3-602] 63N-23-101, to the entity specified in the convention center reinvestment zone proposal submitted [ pursuant to Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] in accordance with Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone.
-(c) 107For -an S.B.eligible county, city, or town that qualifies to receive a distribution described in this Subsection (4), the commission shall apply the provisions of this Subsection (4) after the commission applies the provisions of Subsection (3).
39 02-05 15:36 (c) For an eligible county, city, or town that qualifies to receive a distribution described in this Subsection (4), the commission shall apply the provisions of this Subsection (4) after the commission applies the provisions of Subsection (3).
(ii) "Participating local government" means a county or municipality, as defined in Section- 10-1-104,107 that- isS.B. not an eligible municipality certified in accordance with Section 35A-16-404.
39 Enrolled Copy Section 10-1-104, that is not an eligible municipality certified in accordance with Section 35A-16-404.
-(ii) 108"Sand -and 02-05gravel" 15:36means S.B.sand, gravel, or a combination of sand and gravel.
39 (ii) "Sand and gravel" means sand, gravel, or a combination of sand and gravel.
(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;- 108 - Enrolled Copy S.B.
39 town;
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 109Utah -Population S.B.Committee in accordance with Section 63C-20-104.
39 02-05 15:36 the Utah Population Committee in accordance with Section 63C-20-104.
(i) "Applicable percentage" means, for a convention center reinvestment zone created under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act] Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, for sales occurring within the qualified development zone described in Subsection (8)(a)(ii), 100%- of109 the- salesS.B. and use tax increment, as that term is defined in Section [ 63N-3-602] 63N-23-101, from the sales and use tax:
39 Enrolled Copy 100% of the sales and use tax increment, as that term is defined in Section [ 63N-3-602] 63N-23-101, from the sales and use tax:
-(i) 110the -sales 02-05price 15:36or S.B.purchase price of the qualifying construction materials;
39 (i) the sales price or purchase price of the qualifying construction materials;
(10)(a)- As110 used- inEnrolled thisCopy SubsectionS.B. (10):
39 (10)(a) As used in this Subsection (10):
and (E) for an eligible basic special district created under Title 17B, Chapter 1, Part 3762a 14, Basic Special District, for sales occurring within a qualified development zone -described 111in -Subsection S.B.(10)(a)(iii)(E), 50% of the revenue from the sales and use tax imposed under this part[;] .
39 02-05 15:36 described in Subsection (10)(a)(iii)(E), 50% of the revenue from the sales and use tax imposed under this part[;] .
(D)- the111 Utah- FairparkS.B. Investment and Restoration District, created in Section 11-70-201;
39 Enrolled Copy (D) the Utah Fairpark Investment and Restoration District, created in Section 11-70-201;
-(iii) 112"Schedule -J 02-05sale" 15:36means S.B.a sale reported on State Tax Commission Form TC-62M, Schedule J or a substantially similar form as designated by the commission.
39 (iii) "Schedule J sale" means a sale reported on State Tax Commission Form TC-62M, Schedule J or a substantially similar form as designated by the commission.
(i) "Applicable percentage" means, for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, for sales- occurring112 within- theEnrolled qualifiedCopy developmentS.B. zone described in Subsection (12)(a)(ii):
39 sales occurring within the qualified development zone described in Subsection (12)(a)(ii):
-(i) 113the -sales S.B.price or purchase price of the qualifying construction materials;
39 02-05 15:36 (i) the sales price or purchase price of the qualifying construction materials;
(b)- Revenue113 generated- fromS.B. the applicable percentage by a Schedule J sale within a qualified development zone shall be distributed to the jurisdiction that would have received the revenue in the absence of the qualified development zone.
39 Enrolled Copy (b) Revenue generated from the applicable percentage by a Schedule J sale within a qualified development zone shall be distributed to the jurisdiction that would have received the revenue in the absence of the qualified development zone.
-(b) 114the -sales 02-05and 15:36uses S.B.described in Section 59-12-104 to the extent the sales and uses are exempt under Section 59-12-104;
39 (b) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt under Section 59-12-104;
(7) A city or town that imposes 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- ingredients114 and- tangibleEnrolled personalCopy propertyS.B. other than food and food ingredients.
39 food ingredients and tangible personal property other than food and food ingredients.
(2) The legislative body of the local government may impose a sales and use tax under this -section 115if -the S.B.legislative body, on or before December 31, 2024:
39 02-05 15:36 section if the legislative body, on or before December 31, 2024:
(b) The tax imposed under this section may not be imposed for a period greater than 30 years,- beginning115 on- theS.B. date of the first imposition of the tax.
39 Enrolled Copy years, beginning on the date of the first imposition of the tax.
(8) A local government may impose a tax under this section by majority vote of the members of the local government's legislative body in compliance with the procedures and requirements of [Title 63N, Chapter 3, Part 14, Capital City Revitalization Zone] -Title 11663N, -Chapter 02-0523, 15:36Part S.B.8, Capital City Revitalization Zone.
39 Title 63N, Chapter 23, Part 8, Capital City Revitalization Zone.
(a)- within116 the- projectEnrolled areaCopy definedS.B. in Section [63N-3-1401] 63N-23-801;
39 (a) within the project area defined in Section [63N-3-1401] 63N-23-801;
-(d) 117The -county S.B.option sales and use tax under this section shall be imposed:
39 02-05 15:36 (d) The county option sales and use tax under this section shall be imposed:
(b)(i) At least one of the hearings required by Subsection (2)(a) shall have a starting time- of117 no- earlierS.B. than 6 p.m.
39 Enrolled Copy time of no earlier than 6 p.m.
and (B) the newspaper selected shall be one of general interest and readership in the -community, 118and -not 02-05one 15:36of S.B.limited subject matter.
39 community, and not one of limited subject matter.
(3) Beginning no sooner than January 1, 2026, and subject to Section 59-12-205, before application of Subsections (4) through (7), and as described in Section [63N-3-610.1] 63N-3-306, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under [Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act]- Title118 63N,- ChapterEnrolled 23,Copy PartS.B. 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment as defined in Section [63N-3-602] 63N-23-101, from the sales and use tax imposed under this part on transactions occurring within an established sales and use tax boundary, as defined in Section [63N-3-602] 63N-23-101, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1.
39 Act] Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment as defined in Section [63N-3-602] 63N-23-101, from the sales and use tax imposed under this part on transactions occurring within an established sales and use tax boundary, as defined in Section [63N-3-602] 63N-23-101, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1.
and -(ii) 119the -amount S.B.to be distributed annually to all other counties under Subsection (4)(b)(ii) shall be reduced proportionately to offset the additional amount distributed under Subsection (4)(c)(i).
39 02-05 15:36 (ii) the amount to be distributed annually to all other counties under Subsection (4)(b)(ii) shall be reduced proportionately to offset the additional amount distributed under Subsection (4)(c)(i).
or (ii) if the Utah Population Committee estimate is not available, the most recent census- or119 census- estimateS.B. of the United States Bureau of the Census.
39 Enrolled Copy census or census estimate of the United States Bureau of the Census.
-(c) 120For -a 02-05county 15:36that S.B.imposes a tax under this part, the commission shall retain each month an amount equal to the product of:
39 (c) For a county that imposes a tax under this part, the commission shall retain each month an amount equal to the product of:
(e) An amount the commission deposits into the Qualified Emergency Food Agencies Fund- shall120 be- expendedEnrolled asCopy providedS.B. in Section 35A-8-1009.
39 Fund shall be expended as provided in Section 35A-8-1009.
(d)(i) If a tax due under this chapter on a catalogue sale is computed on the basis of -sales 121and -use S.B.tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (7)(b)(i) takes effect:
39 02-05 15:36 sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (7)(b)(i) takes effect:
(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 (7)(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- under121 this- partS.B. for an annexing area, the enactment or repeal shall take effect:
39 Enrolled Copy tax under this part for an annexing area, the enactment or repeal shall take effect:
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, -the 122commission -may 02-05by 15:36rule S.B.define the term "catalogue sale." Section 25.
39 the commission may by rule define the term "catalogue sale." Section 25.
(a)- the122 same- proceduresEnrolled usedCopy toS.B. administer, collect, and enforce a tax under:
39 (a) the same procedures used to administer, collect, and enforce a tax under:
-(c) 123Section -59-12-2217; S.B.
39 02-05 15:36 (c) Section 59-12-2217;
(i)- provides123 written- noticeS.B. to the commission and the state treasurer requesting the transfer;
39 Enrolled Copy (i) provides written notice to the commission and the state treasurer requesting the transfer;
and (ii) the maximum amount of sales and use tax authorizations allowed in accordance with Section 59-12-2203 and authorized under the following sections has been -imposed: 124 - 02-05 15:36 S.B.
39 imposed:
(b) if the county is not annexed into a large public transit district, the county legislative body- may124 impose- theEnrolled salesCopy andS.B. 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:
39 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:
and -(c) 125.05% -to S.B.the county legislative body.
39 02-05 15:36 (c) .05% to the county legislative body.
(6)(a) Except as provided in Subsection (14)(c), if the entire boundary of a county that imposes- a125 sales- andS.B. 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).
39 Enrolled Copy 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).
(8)(a) Subject to Subsections (8)(b) and (c), the commission shall make the distributions -required 126by -Subsections 02-05(4)(b), 15:36(5)(b), S.B.(6)(b)(ii), (6)(c)(i), and (7)(a) as follows:
39 required by Subsections (4)(b), (5)(b), (6)(b)(ii), (6)(c)(i), and (7)(a) as follows:
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)126 shall- beEnrolled distributedCopy toS.B. 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.
39 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.
(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 17-80-202(6), beginning the first day of the calendar quarter after receiving 90 days' notice, the commission -shall 127distribute -the S.B.distribution that county would have received under Subsection (8)(a) to counties to which Subsection 17-80-202(6) does not apply.
39 02-05 15:36 shall distribute the distribution that county would have received under Subsection (8)(a) to counties to which Subsection 17-80-202(6) does not apply.
(10)(a) Except as provided in Subsections (10)(b) and (c), 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),127 and- (7)S.B. may only expend those funds for a purpose described in Section 59-12-2212.2.
39 Enrolled Copy (6)(b)(iii), (6)(c), and (7) may only expend those funds for a purpose described in Section 59-12-2212.2.
-(B) 128Revenue -deposited 02-05into 15:36the S.B.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 4, Public Transit Innovation Grants.
39 (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 4, Public Transit Innovation Grants.
(A)- 50%128 of- theEnrolled revenueCopy fromS.B. 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;
39 (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;
-(d) 129Except -as S.B.provided in Subsection [(13)(c)] (14)(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).
39 02-05 15:36 (d) Except as provided in Subsection [(13)(c)] (14)(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).
(13)- For129 a- cityS.B. described in Subsection (10)(c), during the bondable term of a revitalization project described in Subsection (10)(c), the city shall transfer at least 50%, and may transfer up to 100%, of any revenue the city receives from a distribution under Subsection (4)(b) to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 for revitalization of a convention center owned by the county within a city of the first class and surrounding revitalization projects related to the convention center as permitted in Subsection (10)(c).
39 Enrolled Copy (13) For a city described in Subsection (10)(c), during the bondable term of a revitalization project described in Subsection (10)(c), the city shall transfer at least 50%, and may transfer up to 100%, of any revenue the city receives from a distribution under Subsection (4)(b) to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 for revitalization of a convention center owned by the county within a city of the first class and surrounding revitalization projects related to the convention center as permitted in Subsection (10)(c).
Section 63N-23-101, which is renumbered from Section 63N-3-602 is renumbered -and 130amended -to 02-05read: 15:36 S.B.
39 and amended to read:
(a) equal to or less than 80% of the county median gross income for households of the same- size,130 in- certainEnrolled circumstancesCopy asS.B. provided in this part;
39 same size, in certain circumstances as provided in this part;
-(9) 131"Commuter -rail S.B.station" means an existing station, stop, or terminal, or a proposed station, stop, or terminal, which has been specifically identified as needed in phase one of a metropolitan planning organization's adopted long-range transportation plan and in phase one of the relevant public transit district's adopted long-range transit plan:
39 02-05 15:36 (9) "Commuter rail station" means an existing station, stop, or terminal, or a proposed station, stop, or terminal, which has been specifically identified as needed in phase one of a metropolitan planning organization's adopted long-range transportation plan and in phase one of the relevant public transit district's adopted long-range transit plan:
(10)- "Convention131 center"- meansS.B. a convention center owned by a county of the first class within a city of the first class.
39 Enrolled Copy (10) "Convention center" means a convention center owned by a county of the first class within a city of the first class.
[(14)] (15) "Dwelling unit" means one or more rooms arranged for the use of one or more individuals living together, as a single housekeeping unit normally having cooking, -living, 132sanitary, -and 02-05sleeping 15:36facilities. S.B.
39 living, sanitary, and sleeping facilities.
[(17)] (18) "Enhanced development costs" means extra costs associated with structured parking costs, vertical construction costs, horizontal construction costs, life safety costs, structural- costs,132 conveyor- orEnrolled elevatorCopy costs,S.B. and other costs incurred due to the increased height of buildings or enhanced development.
39 structural costs, conveyor or elevator costs, and other costs incurred due to the increased height of buildings or enhanced development.
or -(b) 133along -an S.B.extension to an existing light rail line or new light rail line.
39 02-05 15:36 (b) along an extension to an existing light rail line or new light rail line.
[(30)]- (31)133 "Participation- agreement"S.B. means the same as that term is defined in Section 17C-1-102, except that the agency may not provide and the person may not receive a direct subsidy.
39 Enrolled Copy [(30)] (31) "Participation agreement" means the same as that term is defined in Section 17C-1-102, except that the agency may not provide and the person may not receive a direct subsidy.
-[(35)] 134(37) -"Sales 02-05and 15:36use S.B.tax base year" means:
39 [(35)] (37) "Sales and use tax base year" means:
(ii) imposed by a city of the first class in a county of the first class under Title 59, Chapter- 12,134 Part- 2,Enrolled LocalCopy SalesS.B. and Use Tax Act;
39 Chapter 12, Part 2, Local Sales and Use Tax Act;
-(i) 135the -amount S.B.of sales and use tax revenue generated each year following the sales and use tax base year by the sales and use tax from the area within a convention center reinvestment zone designated in the convention center reinvestment zone proposal as the area from which sales and use tax increment is to be collected;
39 02-05 15:36 (i) the amount of sales and use tax revenue generated each year following the sales and use tax base year by the sales and use tax from the area within a convention center reinvestment zone designated in the convention center reinvestment zone proposal as the area from which sales and use tax increment is to be collected;
or (b)- for135 a- conventionS.B. center reinvestment zone, revenue that is generated from:
39 Enrolled Copy (b) for a convention center reinvestment zone, revenue that is generated from:
-[(40)] 136(44) -"Tax 02-05Commission" 15:36means S.B.the State Tax Commission created in Section 59-1-201.
39 [(40)] (44) "Tax Commission" means the State Tax Commission created in Section 59-1-201.
[63N-3-605]- 63N-23-102136 (Effective- 05/06/26).Enrolled Copy S.B.
39 [63N-3-605] 63N-23-102 (Effective 05/06/26).
and -(j) 137one -representative, S.B.representing the largest participating local taxing entity, after the municipality, county, and school district.
39 02-05 15:36 (j) one representative, representing the largest participating local taxing entity, after the municipality, county, and school district.
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View plain text versions (4)
- Enrolled View text Current pdf
- Amended Amended 2/5/2026 15:02:521 pdf
- Amended Amended Excerpts 2/5/2026 15:02:521 pdf
- Introduced View text pdf
Compared against the Utah Code as published AI-generated reading aid — verify against the official bill.
The bill renumbers and amends sections related to general plan preparation, moderate income housing elements, and investment zones, and also repeals an outdated provision.
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63N-23-104
Section 10-21-203→ Section 63N-23-104The section is renumbered to reflect its new location concerning station area planning.
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63N-23-801
Section 11-13-227→ Section 63N-23-801The section is renumbered to reflect its new designation in the investment zones legislation.
Amendments
1 amendmentClick Show changes on an amendment above to see how it modifies the bill.
Action History
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Governor Signed
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Senate/ to Governor
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Senate/ received enrolled bill from Printing
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Senate/ enrolled bill to Printing
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Enrolled Bill Returned to House or Senate
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Draft of Enrolled Bill Prepared
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Bill Received from Senate for Enrolling
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Senate/ signed by President/ sent for enrolling
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Senate/ received from House
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House/ to Senate
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House/ signed by Speaker/ returned to Senate
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House/ passed 3rd reading
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House/ 3rd reading
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House/ 2nd reading
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House/ committee report favorable [House Economic Development and Workforce Services Committee]
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House Comm - Favorable Recommendation [House Economic Development and Workforce Services Committee]
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House/ to standing committee [House Economic Development and Workforce Services Committee]
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House/ 1st reading (Introduced)
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House/ received from Senate
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Senate/ to House
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Senate/ passed 3rd reading
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Senate/ 3rd reading
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Senate/ passed 2nd reading
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Senate/ floor amendment
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Senate/ 2nd reading
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Senate/ placed on 2nd Reading Calendar
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Senate/ committee report favorable [Senate Government Operations and Political Subdivisions Committee]
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Senate Comm - Favorable Recommendation [Senate Government Operations and Political Subdivisions Committee]
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Senate/ to standing committee [Senate Government Operations and Political Subdivisions Committee]
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Senate/ 1st reading (Introduced)
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Senate/ received fiscal note from Fiscal Analyst
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LFA/ fiscal note publicly available for SB0039
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LFA/ fiscal note sent to sponsor for SB0039
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Senate/ received bill from Legislative Research
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LFA/ bill sent to agencies for fiscal input for SB0039
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LFA/ bill assigned to staff for fiscal analysis for SB0039
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Numbered Bill Publicly Distributed
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Bill Numbered but not Distributed
Sponsors
- Stephen L. Whyte · Cosponsor
- Wayne A. Harper · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 1 co-sponsors · 102 not signed on
Sponsors (1)
- Wayne A. Harper Republican
Co-sponsors (1)
- Stephen L. Whyte Republican
Not signed on (102)
102 members have not signed on to this bill.
Show all 102 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- Who sponsors SB 39?
- SB 39 is sponsored by Stephen L. Whyte (Republican) and Wayne A. Harper (Republican).
- What is the current status of SB 39?
- This bill has been enacted into law. Introduced December 22, 2025. Enacted.
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- Track SB 39 free on One Click Politics — get push/email alerts when it moves.
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