SB 67 Utah Senate · 2025 General Session

Local Option Sales Tax Amendments

SB 67 allows certain local governments in Utah to impose a new sales and use tax specifically to fund emergency services, such as fire or ambulance services. It sets requirements for this tax based on the rate imposed and outlines how revenue must be administered, collected, and distributed. The bill also repeals an existing tax that allowed some rural counties to fund emergency medical services through a health care facilities tax. This legislation modifies existing tax code sections without appropriating new state funds, focusing on local government authority and tax administration for emergency services.

Issues: ✓ Budget & Taxes

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Mar 2025

Senate Passage

Mar 2025

House Passage

Feb 2025

Governor

Introduced Jan 21, 2025 Last action Mar 8, 2025

Maddy AI version diff · 3 comparisons

What changed between versions

Amended 3/4/2025 09:03:876 → Substitute #1 · 7 edits

MODERATE

This bill repeals the rural county health care facilities tax and replaces it with a new emergency services tax that certain local governments can impose to fund emergency medical services and fire protection. The new tax allows counties and special service districts to collect up to 1% on sales and use transactions, with lower rates available through public hearings. The bill also updates definitions in Utah's sales tax code to clarify terms related to telecommunications, emergency services, and various taxable items.

Scope change

The bill changes the scope of local sales taxes by eliminating the rural county health care facilities tax and creating a new emergency services tax that applies to qualifying political subdivisions including counties, cities, towns, and special service districts.

FISCAL

Repealed provisions allowing certain counties to impose a rural county health care facilities tax to fund emergency medical services

Created new emergency services tax allowing qualifying political subdivisions to impose up to 1% sales and use tax to fund emergency medical services and fire protection

ELIGIBILITY

Changed eligibility from rural counties only to include second-class counties with national parks, third-class counties with specific park requirements, and special service districts

REQUIREMENT

Added requirement for public hearings or voter approval depending on the tax rate imposed

DEFINITION

Added new definitions for emergency services, qualifying political subdivisions, specified counties, and emergency services tax

TIMELINE

Established effective date of July 1, 2025 for the new emergency services tax

TECHNICAL

Updated special service district registration requirements and clarified jail service limitations

Introduced → Amended Excerpts 3/4/2025 09:03:876 · 8 edits

MODERATE

This bill amends Utah's local option sales tax laws to create a new 'Emergency Services Tax' that allows certain counties and special service districts to levy up to 1% on sales for funding emergency medical services and fire protection. It also repeals the previous rural county health care facilities tax, replacing it with broader emergency services funding options. The new tax can be imposed at lower rates (.33%) with public hearings or higher rates (1%) with voter approval, and applies to specific second-class counties with national/state parks or third-class counties meeting population thresholds.

Scope change

The bill expands the scope from only rural county health care facilities to broader emergency services including fire protection, and adds eligibility for second-class counties with parks and third-class counties with large municipalities.

SCOPE

New 'Emergency Services Tax' created under Sections 59-12-2401 through 59-12-2406 to fund emergency medical services and fire protection

Repealed the rural county health care facilities tax that previously allowed counties to fund only health care facilities

ELIGIBILITY

Added eligibility for second-class counties containing national parks and two or more state parks, and third-class counties with populations of 100,000+

FISCAL

Changed permitted funding uses from only health care facilities to include emergency medical services, fire protection, solid waste disposal, search and rescue, law enforcement, and avalanche forecasting

DEFINITION

Added new definitions for 'Emergency services', 'Emergency services tax', 'Qualifying political subdivision', and 'Specified county'

REQUIREMENT

Requires public hearings for lower tax rates (.33%) and voter approval for higher rates (1%)

ENFORCEMENT

Added liability protections for sellers and purchasers who rely on incorrect tax data provided by the State Tax Commission

TIMELINE

Established effective date of May 7, 2025, with provisions for 90-day notice periods for tax rate changes

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Mar 8, 2025

Upper · Passed

House/ passed 3rd reading

upper

Mar 4, 2025

Lower · Passed

House/ comm rpt/ amended

lower

Mar 3, 2025

Lower · Passed

House Comm - Favorable Recommendation

lower

Mar 3, 2025

Introduced

House Comm - Amendment Recommendation

lower

Feb 27, 2025

Committee

House/ to standing committee

lower

Feb 5, 2025

Introduced

House/ 1st reading (Introduced)

lower

Feb 5, 2025

Lower · Passed

Senate/ passed 3rd reading

lower

Jan 29, 2025

Upper · Passed

Senate Comm - Favorable Recommendation

upper

Jan 21, 2025

Committee

Senate/ to standing committee

upper

Jan 21, 2025

Introduced

Senate/ 1st reading (Introduced)

upper

1 primary · 1 co-sponsor