Bill > SB0203

This bill modifies provisions related to local option sales taxes, specifically those designated for emergency services. It expands the definition of a "qualifying political subdivision" that can impose these taxes to include cities or towns within a second-class county (a county with a specific population range) whose emergency services response area covers a state park of 22,000 acres or more. Additionally, it clarifies that for a county proposing a higher tax rate (up to 1%), voter approval is only required from residents in the unincorporated areas of that county. The bill also specifies that cities or towns newly eligible to impose this tax due to the expanded definition can only do so at the lower tax rate (up to 0.33%) and must follow a public hearing process, rather than requiring voter approval. Finally, the bill sets an effective date of May 6, 2026.

Budget and Finance

https://le.utah.gov/~2026/bills/static/SB0203.html