Local Option Sales Tax Amendments

Summary

The bill amends Utah’s local option sales tax code so that qualifying cities, towns, counties or special service districts can impose a sales and use tax to fund emergency medical and fire services. Depending on the approval process, the tax can be up to 0.33% after a public hearing or up to 1% with majority votes from officials and local voters. The changes also clarify definitions, administration, and how the revenue may be used.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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