Effective 7/1/2023
72-2-133. Rural Transportation Infrastructure Fund — Creation — Uses.
| (1) |
As used in this section:
Terms Used In Utah Code 72-2-133
| (a) |
“Graveled road” means the same as that term is defined in Section 72-2-108. |
| (b) |
“Paved road” means the same as that term is defined in Section 72-2-108. |
| (c) |
“Qualifying county” means a county that:
| (i) |
is a county of the third through sixth class; |
| (ii) |
has imposed a local option sales and use tax pursuant to:
|
| (iii) |
has not imposed a local option sales and use tax pursuant to Section 59-12-2220 on or before January 1, 2023. |
|
| (d) |
“Qualifying municipality” means a municipality located within a qualifying county. |
| (e) |
“Qualifying recipient” means qualifying county or a qualifying municipality. |
| (f) |
“Road mile” means the same as that term is defined in Section 72-2-108. |
| (g) |
“Weighted mileage” means the same as that term is defined in Section 72-2-108. |
|
| (2) |
There is created in the Transportation Fund an expendable special revenue fund called the Rural Transportation Infrastructure Fund. |
| (3) |
The Rural Transportation Infrastructure Fund shall be funded by:
| (b) |
appropriations by the Legislature; and |
| (c) |
other deposits into the fund. |
|
| (4) |
The department shall administer the fund. |
| (5) |
Beginning on January 1, 2024, the department shall annually distribute revenue in the fund among qualifying recipients in the following manner:
| (a) |
50% in the ratio that the class B roads weighted mileage within each county and class C roads weighted mileage within each municipality bear to the total class B and class C roads weighted mileage within the state; and |
| (b) |
50% in the ratio that the population of a county or municipality bears to the total population of the state as of the last official federal census or the United States Census Bureau estimate, whichever is most recent, except that if population estimates are not available from the United States Census Bureau, population figures shall be derived from the estimate from the Utah Population Committee. |
|
| (6) |
A qualifying recipient may only use funds distributed as described in this section in the same manner as class B and class C road funds distributed in accordance with Section 72-2-108. |
| (7) |
| (a) |
Before November 1 of each year, the State Tax Commission shall notify the department and indicate which counties are qualifying counties. |
| (b) |
After receiving the notification described in Subsection (7)(a), the department shall distribute funds for the following year to the municipalities and counties that were identified as qualifying recipients in the notification described in Subsection (7)(a). |
|
Enacted by Chapter 372, 2023 General Session
