Local Sales Tax Distribution Amendments

SB 289 changes how Utah local sales tax revenue is distributed, shifting from a population-based formula to one based on where transactions occur. This means 100% of collected tax revenue (previously 50%) will be distributed to counties, cities, and towns based on transaction location, rather than population size. The bill also maintains specific distribution rules for military installations, the Utah Inland Port Authority, Utah Lake Authority, and future convention center zones. Additionally, it requires local governments to contribute to a homeless shelter mitigation fund from their tax distributions, with adjustments based on shelter bed availability.