SB 73 — Online Age Verification Amendments

13-2-6.13-2-6 (Effective 05/06/26).

- 76 - SB0073Enrolled comparedCopy withS.B. SB0073S03 (ii) state that a request for review of the citation shall be made in writing and be received by the division no more than 20 calendar days after the day on which the division issues the citation;

73 (ii) state that a request for review of the citation shall be made in writing and be received by the division no more than 20 calendar days after the day on which the division issues the citation;

(c)(c)(i) (i) Except as provided in Subsection (3)(c)(iii), if the presiding officer finds that there is not substantial evidence that the recipient violated a chapter or section listed in Section 13-2-1:

(d)(d)(i) (i) A citation issued under this chapter may be personally served upon a person upon whom a summons may be served in accordance with the Utah Rules of Civil Procedure.

(ii)- A7 citation- alsoS.B. may be served by first-class mail, postage prepaid.

(e)73 -Enrolled 8Copy -(ii) SB0073A compared with SB0073S03 (i) If the recipient fails to make a request for review within 20 calendar days after the day on which the division issues the citation, the citation shallalso becomemay thebe finalserved orderby offirst-class themail, division.postage prepaid.

(e)(i) If the recipient fails to make a request for review within 20 calendar days after the day on which the division issues the citation, the citation shall become the final order of the division.

(4)(4)(a) (a) A person who[ ] has violated, is violating, or has attempted[ ] to violate a chapter or section identified in Section 13-2-1 is subject to the division's jurisdiction if:

(6)(6)(a) (a) An administrative action filed under this chapter or a chapter or section listed in Section 13-2-1 shall be commenced no later than 10 years after the day on which the alleged violation occurs.

- 9 - SB0073 compared with SB0073S03 (b) A civil action filed under this chapter or a chapter or section listed in Section 13-2-1 shall be commenced no later than five years after the day on which the alleged violation- occurs.8 - Enrolled Copy S.B.

73 violation occurs.

13-2-7.13-2-7 (Effective 05/06/26).

13-2-8.13-2-8 (Effective 05/06/26).

(1) There is created an expendable special revenue fund known as the "Consumer Protection Education and Training Fund." (2)(2)(a) (a) Unless otherwise provided by a chapter or section listed in Section 13-2-1, all money not distributed as consumer restitution that is received by the division from administrative fines and settlements, from criminal restitution, or from civil damages, forfeitures, penalties, and settlements when the division receives the money on its own behalf and not in a representative capacity, shall be deposited into the fund.

- 10 - SB0073 compared with SB0073S03 (3) Notwithstanding Title 63J, Chapter 1, Budgetary Procedures Act, the division may use the fund with the approval of the executive director of the Department of Commerce in a manner consistent with the duties of the division under this chapter for:

(c) publication of consumer protection brochures, laws, policy statements, or other material- relevant9 to- theS.B. division's enforcement efforts;

73 Enrolled Copy material relevant to the division's enforcement efforts;

59-1-403.59-1-403 (Effective 10/01/26) (Partially Repealed 07/01/29).

(2)(2)(a) - 11 - SB0073 compared with SB0073S03 (a) Any of the following may not divulge or make known in any manner any information gained by that person from any return filed with the commission:

(b)- An10 official- chargedEnrolled withCopy theS.B. custody of a return filed with the commission is not required to produce the return or evidence of anything contained in the return in any action or proceeding in any court, except:

73 (b) An official charged with the custody of a return filed with the commission is not required to produce the return or evidence of anything contained in the return in any action or proceeding in any court, except:

-(4)(a) 12 - SB0073 compared with SB0073S03 (4) (a) Notwithstanding Subsection (2) and for purposes of administration, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, provide for a reciprocal exchange of information with:

(i)- the11 United- StatesS.B. Internal Revenue Service;

73 Enrolled Copy (i) the United States Internal Revenue Service;

and - 13 - SB0073 compared with SB0073S03 (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the manufacturer for which a tax refund was granted during the previous calendar year under Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).- 12 - Enrolled Copy S.B.

73 59-14-401(1)(a)(v).

(l)(l)(i) (i) Notwithstanding Subsection (2), the commission shall provide the Office of Recovery Services within the Department of Health and Human Services any relevant information obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer who has become obligated to the Office of Recovery Services.

(m)(m)(i) - 14 - SB0073 compared with SB0073S03 (i) Notwithstanding Subsection (2), upon request from the state court administrator, the commission shall provide to the state court administrator, the name, address, telephone number, county of residence, and social security number on resident returns filed under Chapter 10, Individual Income Tax Act.

(ii) The state court administrator may use the information described in Subsection (4)(m)(i)- only13 as- aS.B. source list for the master jury list described in Section 78B-1-106.

(n)73 (i)Enrolled AsCopy used(4)(m)(i) inonly thisas Subsectiona (4)(n):source list for the master jury list described in Section 78B-1-106.

(n)(i) As used in this Subsection (4)(n):

(ii)(ii)(A) (A) Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(ii)(B) or (C), the commission shall at the request of GOEO provide to GOEO all income tax information.

(iii)(iii)(A) (A) Notwithstanding Subsection (2) and except as provided in Subsection (4)(n)(iii)(B), the commission shall at the request of GOEO provide to GOEO other tax information.

and - 15 - SB0073 compared with SB0073S03 (B) if the tax information is classified to prevent the identification of a particular return.

(v)(v)(A) (A) A person may not request tax information from GOEO under Title 63G, Chapter 2, Government Records Access and Management Act, or this section, if- GOEO14 received- theEnrolled taxCopy informationS.B. from the commission in accordance with this Subsection (4)(n).

(B)73 if GOEO mayreceived notthe provide to a person that requests tax information infrom accordance with Subsection (4) (n)(v)(A) any tax information other than the taxcommission information GOEO provides in accordance with this Subsection (4)(n)(iv).(4)(n).

(B) GOEO may not provide to a person that requests tax information in accordance with Subsection (4)(n)(v)(A) any tax information other than the tax information GOEO provides in accordance with Subsection (4)(n)(iv).

- 16 - SB0073 compared with SB0073S03 (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility worker with the Department of Health and Human Services or its designee with the adjusted gross income of an individual if:

(i)- an15 eligibility- workerS.B. with the Department of Health and Human Services or its designee requests the information from the commission;

73 Enrolled Copy (i) an eligibility worker with the Department of Health and Human Services or its designee requests the information from the commission;

(y)(y)(i) (i) Notwithstanding Subsection (2), the commission shall provide to each qualifying jurisdiction the collection data necessary to verify the revenue collected by the commission for a distributed tax, fee, or charge collected within the qualifying jurisdiction.

- 17 - SB0073 compared with SB0073S03 (ii) In addition to the information provided under Subsection (4)(y)(i), the commission shall provide a qualifying jurisdiction with copies of returns and other information relating to a distributed tax, fee, or charge collected within the qualifying jurisdiction.

(iii)(iii)(A) (A) To obtain the information described in Subsection (4)(y)(ii), the chief executive- officer16 or- theEnrolled chiefCopy executiveS.B. officer's designee of the qualifying jurisdiction shall submit a written request to the commission that states the specific information sought and how the qualifying jurisdiction intends to use the information.

73 executive officer or the chief executive officer's designee of the qualifying jurisdiction shall submit a written request to the commission that states the specific information sought and how the qualifying jurisdiction intends to use the information.

(bb)(bb)(i) (i) As used in this Subsection (4)(bb), "unclaimed property administrator" means the administrator or the administrator's agent, as those terms are defined in Section 67-4a-102.

(ii)(ii)(A) (A) Notwithstanding Subsection (2), upon request from the unclaimed property administrator and to the extent allowed under federal law, the commission shall provide the unclaimed property administrator the name, address, telephone number, county of residence, and social security number or federal employer identification number on any return filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act.

- 18 - SB0073 compared with SB0073S03 (B) The unclaimed property administrator may use the information described in Subsection (4)(bb)(ii)(4)(bb)(ii)(A) (A) only for the purpose of returning unclaimed property to the property's owner in accordance with Title 67, Chapter 4a, Revised Uniform- Unclaimed17 Property- Act.S.B.

73 Enrolled Copy Uniform Unclaimed Property Act.

and - 19 - SB0073 compared with SB0073S03 (ii) to the Division of Finance for purposes of the Division of Finance administering Subsection 59-5-202(5).

(gg)- Notwithstanding18 Subsection- (2),Enrolled theCopy commissionS.B. shall provide the Department of Workforce Services with the information described in Section 35A-3-105.

73 (gg) Notwithstanding Subsection (2), the commission shall provide the Department of Workforce Services with the information described in Section 35A-3-105.

(5)(5)(a) (a) Each report and return shall be preserved for at least three years.

(6)(6)(a) (a) Any individual who violates this section is guilty of a class A misdemeanor.

(c) Notwithstanding Subsection (6)(a) or (b), GOEO, when requesting information in accordance with Subsection (4)(n)(iii), or an individual who requests information in accordance with Subsection (4)(4)(n)(v): (n)(v):

- 20 - SB0073 compared with SB0073S03 (d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, Legislative Organization, an individual described in Subsection (2):

Section- 8.19 - S.B.

Section73 8Enrolled isCopy enactedSection to8. read:

59-35-101.Section 59-35-101 is enacted to read:

(EffectiveCHAPTER 10/01/26){Definitions}35. Legislative findings.

35.Covered Entity Excise Tax Part 1.

{MaterialGeneral HarmfulProvisions to59-35-101 Minors(Effective }10/01/26). Covered Entity Excise Tax 1.

GeneralLegislative Provisionsfindings. {As used in this chapter:} {(1) {"Gross receipts" means the total amount of consideration received for a transaction described in Section 59-35-102, without deduction for the cost of materials, labor, service, or other expenses.} } The Legislature finds that:

The Legislature finds that:

(2){(5)}(5) {"Material } the state has a substantial and compelling interest in protecting minors from material harmful to minors{"minors; means the same as that term is defined in Section 78B-3-1001.} ;

{(3) {"Minor" means an individual younger than 18 years old.} } {(4) {"Teen" means an individual who is at least 12 years old but younger than 18 years old.} } (6) age verification requirements are an effective and minimally restrictive means of preventing minor access to material harmful to minors;

- 21 - SB0073 compared with SB0073S03 (7) additional funding is necessary to support mental health services for minors and to enforce age verification requirements;

Section 959-35-102 is enacted to read:

59-35-102.59-35-102 (Effective 10/01/26).

(Effective 10/01/26){Tax levy -- Rate -- Scope} Definitions.

{(1) {In addition to all other taxes, a tax is levied at the rate of 7% upon the gross receipts of all sales, distributions, memberships, subscriptions, performances, and content amounting to material harmful to minors that is:} } (a) {produced } As used in this {state;} chapter:

{(b) {sold in this state;} } {(c) {filmed in this state;} } (1) "Covered entity" means a commercial entity that is required to perform age verification under Section 78B-3-1002.

(d){(a)}(a) {generated in this state} the delivery method;

or {(e) {otherwise based in this state.} } {(2) {The person receiving the gross receipts described in Subsection (1) shall collect and remit the tax imposed by this section.} } (b) whether the amount paid or charged for access provides a right to:

(i)- single-use20 access- toEnrolled theCopy digitalS.B. images, digital audio-visual works, digital audio works, digital books, or gaming services;

73 (i) single-use access to the digital images, digital audio-visual works, digital audio works, digital books, or gaming services;

Section 1059-35-103 is enacted to read:

-59-35-103 22(Effective -10/01/26). SB0073 compared with SB0073S03 59-35-103.

(Effective 10/01/26){Administration -- Collection } Tax levy -- Rate -- {Reporting} Scope.

{(1)(1) {TheAn commissionexcise shalltax collectis theimposed taxon levieda undercovered Sectionentity 59-35-102 in accordancean with:}amount }equal {(a)to {this2% chapter;of the sales price of covered transactions.

and}(2) }A {(b)covered {inentity accordanceshall withpay rules made by the commission.} } {(2) {On or before the date a tax paymentimposed is due under this chapter,section a person subject to the taxcommission. shall file with the commission a report in a form prescribed by the commission that includes:} } {(a) {a statement of the gross proceeds of all sales and gross receipts of all business transactions that are subject to the tax levied under this chapter;

and}Section }11. {(b) {other information the commission requires.} } (1) An excise tax is imposed on a covered entity in an amount equal to 2% of the sales price of covered transactions.

(3){(2)}Section A59-35-104 {personis subjectenacted to }read: covered entity shall pay the tax {levied } imposed under this {chapter:} section to the commission.

{(a)59-35-104 {may(Effective defer10/01/26). reporting credit sales until after collection of the credit sales;

and}Collection } {(b) {if the person defers reporting sales under Subsection (3)(a), shall include in each report all credit collections made during the period covered by the report.} } {(4) {The commission may, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules:} } {(a) {establishing procedures for the collection and remittanceadministration of thetax. tax;} } {(b) {establishing reporting requirements;

and}(1) }The {(c)commission {providingshall foradminister, collect, and enforce the administrationtax ofunder this chapter.}chapter }in Sectionaccordance 11.with:

Section 11 is enacted to read:

59-35-104.

(Effective 10/01/26){Teen Mental Health Restricted Account -- Creation -- Deposits into account -- Distribution} Collection and administration of tax.

{(1) {There is created within the General Fund a restricted account known as the "Teen Mental Health Restricted Account."} } {(2) {The account consists of:} } (1) The commission shall administer, collect, and enforce the tax under this chapter in accordance with:

and - 23 - SB0073 compared with SB0073S03 (b) the same procedures used to administer, collect, and enforce the tax under Chapter 12, Part 1, Tax Collection.

(2)(2)(a) (a) A covered entity that collects the tax imposed on covered transactions shall remit to the commission, in an electronic format approved by the commission:

(a) {revenue collected from } pay the tax imposed by {Section 59-35-102} this part;

{(b)- {appropriations21 made- toS.B. the account by the Legislature;} } (c){(b)} {interest and earnings } pay the tax on {account money} time;

{and}73 orEnrolled {(d)Copy {donations(b) orpay grants from public or private entities.} } {(3) {Subject to appropriation by the Legislature,tax theon Divisiontime; of Finance shall deposit revenue described in Subsection (2)(a) into the account.} } {(4) {Upon appropriation by the Legislature, money in the account shall be distributed to the Department of Health and Human Services for:} } {(a) {mental health prevention services for teens;} } {(b) {mental health treatment services for teens;

and}or } {(c) {mental health recovery services and support for teens.} } (c) file a return or statement required by this part.

- 24 - SB0073 compared with SB0073S03 (6) An overpayment of a tax imposed by this part shall accrue interest at the rate and in the manner provided in Section 59-1-402.

(5){(7)}(7) The {Department of Health and Human Services } commission shall {use money distributed } administer the tax imposed under {Subsection (4) for programs that provide services described } this chapter based on referrals of covered entities from the division in {Subsection (4) to teens} accordance with Section 78B-3-1004.

Section 1259-35-105 is enacted to read:

59-35-105.59-35-105 (Effective 10/01/26).

-78B-3-1001 25(Effective -05/06/26). SB0073 compared with SB0073S03 78B-3-1001.

(1)- "Commercial22 entity"- includesEnrolled corporations,Copy limitedS.B. liability companies, partnerships, limited partnerships, sole proprietorships, or other legally recognized entities.

73 (1) "Commercial entity" includes corporations, limited liability companies, partnerships, limited partnerships, sole proprietorships, or other legally recognized entities.

(a) an employee of a newspaper, news publication, or news source, printed or on an online or mobile platform, of current news and public interest, while operating as an employee as provided in - 26 - SB0073 compared with SB0073S03 this subsection, who can provide documentation of such employment with the newspaper, news publication, or news source;

or (b)- an23 employee- ofS.B. a radio broadcast station, television broadcast station, cable television operator, or wire service while operating as an employee as provided in this subsection, who can provide documentation of such employment.

73 Enrolled Copy (b) an employee of a radio broadcast station, television broadcast station, cable television operator, or wire service while operating as an employee as provided in this subsection, who can provide documentation of such employment.

[(9)] (11) "Reasonable age verification methods" meansmeans[ verifying] the processes or means used by a commercial entity to[to verifying] verify that the person seeking to access the material is 18 years old or older[ by using any of the following methods] including by:

[(11)] (13)(13)(a) (a) "Transactional data" means a sequence of information that documents an exchange, agreement, or transfer between an individual, commercial entity, or third party used for the purpose of satisfying a request or event.

78B-3-1002.78B-3-1002 (Effective 05/06/26).

(1)(1)(a) (a) A commercial entity that knowingly and intentionally publishes or distributes material harmful to minors on the [Internet] internet from a website that contains a substantial portion of material[such -material] 27material - SB0073 compared with SB0073S03 harmful to minors[suchminors material] shall [be held liable if the entity fails to ]perform reasonable age verification methods to verify the age of an individual attempting to access the material.

(i)- markets24 or- brandsEnrolled theCopy websiteS.B. as primarily providing material harmful to minors;

73 (i) markets or brands the website as primarily providing material harmful to minors;

(6) No [Internet] internet service provider, affiliate or subsidiary of an [Internet] internet service provider, search engine, or cloud service provider shall be held to have violated the provisions of this section solely for providing access or connection to or from a website or other information or - 28 - SB0073 compared with SB0073S03 content on the [Internet] internet, or a facility, system, or network- not25 under- thatS.B. provider's control, including transmission, downloading, storing, or providing access, to the extent that such provider is not responsible for the creation of the content of the communication that constitutes material harmful to minors.

73 Enrolled Copy network not under that provider's control, including transmission, downloading, storing, or providing access, to the extent that such provider is not responsible for the creation of the content of the communication that constitutes material harmful to minors.

78B-3-1003.78B-3-1003 (Effective 05/06/26).

(3)(3)(a) (a) Except as provided in Subsection [(6)] (3)(f), if a person suffers damages from a minor committing the same offense repeatedly on school grounds for an offense in Title 76, Utah Criminal Code, or Title 80, Utah Juvenile Code, the person may bring a cause of action against a parent or guardian with legal custody of the minor to recover costs and damages caused by the repeated offense.

- 29 - SB0073 compared with SB0073S03 [(6)] (f) A person may not bring a cause of action against the state, an agency of the state, or a contracted provider of an agency of the state, under this [section] Subsection (3).

Section 1678B-3-1004 is enacted to read:

78B-3-1004.- 26 - Enrolled Copy S.B.

(Effective73 05/06/26){Notification78B-3-1004 requirement(Effective --05/06/26). Fee -- Division } Enforcement powers of {Consumer Protection administration -- Monitoring and auditing} the division.

{(1)Enforcement {Apowers commercial entity that publishes or distributes material harmful to minors on the internet from a website that contains a substantial portion of such material shall provide notification to the Divisiondivision. of Consumer Protection.} } {(2) } (a){(1)} The division shall administer and enforce the provisions of this chapter, in accordance with Title 13, Chapter 2, Division of Consumer Protection {shall charge an annual notification fee of $500 for each commercial entity that provides notification under this section} .

(1) The division shall administer and enforce the provisions of this chapter, in accordance with Title 13, Chapter 2, Division of Consumer Protection.

(3)(3)(a) (a) In addition to the division's enforcement powers under Title 13, Chapter 2, Division of Consumer Protection:

and - 30 - SB0073 compared with SB0073S03 (iii) investigative fees.

(4)(4)(a) (a) A person who violates an administrative or court order issued for a violation of this chapter is subject to a civil penalty of no more than $5,000 for each violation.

(b){(7)}(7) The division shall {use } notify the {fee collected under Subsection (2)(a) } commission in writing of any commercial entity that the division determines is required to {monitor and audit compliance with the } perform age verification {requirements established in } under Section 78B-3-1002.

{(c) {The division shall deposit the fee collected under Subsection (2)(a) into the Commerce Service Fund created in Section 13-1-2.}17. } {(3) {A notification provided under this section shall:} } {(a) {expire annually;

and}Section }78B-3-1005 {(b)is {beenacted renewedto uponread: payment of the annual notification fee described in Subsection (2).} } {(4) {As part of the notification process, a commercial entity shall certify that the entity:} } {(a) {complies with the age verification requirements described in Section 78B-3-1002;

and}- }27 {(b)- {hasS.B. implemented reasonable age verification methods as defined in Section 78B-3-1001.} } {(5) {The Division of Consumer Protection shall use the fees collected under Subsection (2) to:} } {(a) {monitor commercial entities for compliance with age verification requirements established in Section 78B-3-1002;} } {(b) {conduct audits of commercial entities to verify compliance with age verification requirements;} } {(c) {investigate complaints regarding non-compliance with age verification requirements;

and}73 }Enrolled {(d)Copy {administer78B-3-1005 the(Effective notification05/06/26). process established in this section.} } {(6) {The Division of Consumer Protection may, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules:} } {(a) {establishing notification procedures and requirements;} } - 31 - SB0073 compared with SB0073S03 {(b) {establishing standards for monitoring and auditing compliance with age verification requirements;} } {(c) {establishing procedures for investigating complaints;

and} } {(d) {providing for enforcement of this section.} } {(7) } {(a) {A commercial entity that fails to provide notification as required by this section is subject to an administrative penalty of $1,000 for each day the entity operates without providing notification.} } {(b) {The Division of Consumer Protection shall collect penalties under Subsection (7)(a) in accordance with Title 63G, Chapter 4, Administrative Procedures Act.} } {(c) {Penalties collected under this Subsection (7) shall be deposited into the Commerce Service Fund created in Section 13-1-2.} } {(8) {Providing notification under this section does not relieve a commercial entity from liability under Section 78B-3-1002.} } Section 17.

Section 17 is enacted to read:

78B-3-1005.

Section 1878B-3-1006 is enacted to read:

78B-3-1006.78B-3-1006 (Effective 05/06/26).

A commercial entity is deemed in compliance with the age verification requirements of Section 78B-3-1002 if the commercial entity uses an age verification method that meets the - 32 - SB0073 compared with SB0073S03 standards established by the division by rule under Section 78B-3-1005.

Section 1978B-3-1007 is enacted to read:

78B-3-1007.78B-3-1007 (Effective 05/06/26).

Minor Online Safety Restricted Account --Creation-- C reation -- Deposits into account -- Distribution.

(b)- investigations28 and- auditsEnrolled ofCopy commercialS.B. entities for compliance with age verification requirements;

73 (b) investigations and audits of commercial entities for compliance with age verification requirements;

Section 2078B-3-1008 is enacted to read:

78B-3-1008.78B-3-1008 (Effective 05/06/26).

- 33 - SB0073 compared with SB0073S03 (2) The provisions of this chapter are severable.

Section .21.

ITEM- 229 To- MinorS.B. Online Safety Restricted Account From Consumer Protection Education , One-time 4,000,000 Schedule of Programs:

73 Enrolled Copy ITEM 2 To Minor Online Safety Restricted Account From Consumer Protection Education , One-time 4,000,000 Schedule of Programs:

Effective date.

{This(1) } Except as provided in Subsections (2) and (3), this bill takes effect {on } May 6, 2026.

and - 34 - SB0073 compared with SB0073S03 (f) Section 59-35-105(Effective 10/01/26).

2-17-26 3:52 PM - 3530 -