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Bill > SB0091


UT SB0091

UT SB0091
Restaurant Tax Revisions


summary

Introduced
01/21/2025
In Committee
03/04/2025
Crossed Over
02/21/2025
Passed
03/12/2025
Dead
Signed/Enacted/Adopted
03/25/2025

Introduced Session

2025 General Session

Bill Summary

General Description: This bill amends the restaurant tax within the Tourism, Recreation, Cultural, Convention, and Airport Facilities tax.

AI Summary

This bill modifies the definitions and tax provisions related to tourism, recreation, cultural, convention, and airport facilities taxes, with a focus on restaurant and food-related sales. The bill adds new definitions for terms like "convenience store," "customized" (referring to food preparation), "gas station," and "grocery store," and updates the definition of "restaurant" to more precisely distinguish between different types of food service establishments. The bill allows county legislative bodies to impose a tax of up to 1% on sales of alcoholic beverages, food and food ingredients sold by restaurants, and customized prepared food sold by convenience stores, gas stations, or grocery stores. Counties can use the tax revenue for tourism promotion, development, and maintenance of various facilities like airports, convention centers, and recreation sites. For counties in less populated areas, the revenue can also be used to mitigate tourism impacts through services like solid waste disposal, search and rescue, law enforcement, emergency medical services, and fire protection. The bill specifies detailed provisions for tax implementation, including notification requirements, administrative procedures, and revenue distribution. The bill is set to take effect on January 1, 2026.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Governor Signed in Lieutenant Governor's office for filing (on 03/25/2025)

bill text


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