Superseded 1/1/2024)

Superseded 1/1/2024
41-1a-1222.  Local option highway construction and transportation corridor preservation fee — Exemptions — Deposit — Transfer — County ordinance — Notice.

(1)  As used in this section:

Terms Used In Utah Code 41-1a-1222

  • Commercial vehicle: means a motor vehicle, trailer, or semitrailer used or maintained for the transportation of persons or property that operates:
(a) as a carrier for hire, compensation, or profit; or
(b) as a carrier to transport the vehicle owner's goods or property in furtherance of the owner's commercial enterprise. See Utah Code 41-1a-102
  • Commission: means the State Tax Commission. See Utah Code 41-1a-102
  • County legislative body: means :Utah Code 68-3-12.5
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Highway: includes :Utah Code 68-3-12.5
  • Motor vehicle: means a self-propelled vehicle intended primarily for use and operation on the highways. See Utah Code 41-1a-102
  • Registration: means a document issued by a jurisdiction that allows operation of a vehicle or vessel on the highways or waters of this state for the time period for which the registration is valid and that is evidence of compliance with the registration requirements of the jurisdiction. See Utah Code 41-1a-102
  • Special group license plate: means a type of license plate designed for a particular group of people or a license plate authorized and issued by the division in accordance with Section 41-1a-418. See Utah Code 41-1a-102
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Vehicle: includes a motor vehicle, trailer, semitrailer, off-highway vehicle, camper, park model recreational vehicle, manufactured home, and mobile home. See Utah Code 41-1a-102
  • (a)  “Metro township” means the same as that term is defined in Section 10-2a-403.

    (b)  “Unincorporated” means the same as that term is defined in Section 10-1-104.

    (2) 

    (a) 

    (i)  Except as provided in Subsection (2)(a)(ii), a county legislative body may impose a local option highway construction and transportation corridor preservation fee of up to $10 on each motor vehicle registration within the county.

    (ii)  A county legislative body may impose a local option highway construction and transportation corridor preservation fee of up to $7.75 on each motor vehicle registration for a six-month registration period under Section 41-1a-215.5 within the county.

    (iii)  A fee imposed under Subsection (2)(a)(i) or (ii) shall be set in whole dollar increments.

    (b)  If imposed under Subsection (2)(a), at the time application is made for registration or renewal of registration of a motor vehicle under this chapter, the applicant shall pay the local option highway construction and transportation corridor preservation fee established by the county legislative body.

    (c)  The following are exempt from the fee required under Subsection (2)(a):

    (i)  a motor vehicle that is exempt from the registration fee under Section 41-1a-1209 or Subsection 41-1a-419(3);

    (ii)  a commercial vehicle with an apportioned registration under Section 41-1a-301; and

    (iii)  a motor vehicle with a Purple Heart special group license plate issued in accordance with Section 41-1a-421.

    (3) 

    (a)  Except as provided in Subsection (3)(b), the revenue generated under this section shall be:

    (i)  deposited in the Local Highway and Transportation Corridor Preservation Fund created in Section 72-2-117.5;

    (ii)  credited to the county from which it is generated; and

    (iii)  used and distributed in accordance with Section 72-2-117.5.

    (b)  The revenue generated by a fee imposed under this section in a county of the first class shall be deposited or transferred as follows:

    (i)  50% of the revenue shall be:

    (A)  deposited in the County of the First Class Highway Projects Fund created in Section 72-2-121; and

    (B)  used in accordance with Section 72-2-121;

    (ii)  30% of the revenue shall be deposited, credited, and used as provided in Subsection (3)(a); and

    (iii)  20% of the revenue shall be transferred to the legislative body of a county of the first class.

    (4)  Beginning in a fiscal year beginning on or after July 1, 2023, and for 15 years thereafter, the legislative body of the county of the first class shall annually transfer, from the revenue transferred to the legislative body of a county of the first class as described in Subsection (3)(b)(iii):

    (a)  $300,000 to Kearns township; and

    (b)  $225,000 to Magna township.

    (5)  To impose or change the amount of a fee under this section, the county legislative body shall pass an ordinance:

    (a)  approving the fee;

    (b)  setting the amount of the fee; and

    (c)  providing an effective date for the fee as provided in Subsection (6).

    (6) 

    (a)  If a county legislative body enacts, changes, or repeals a fee under this section, the enactment, change, or repeal shall take effect on July 1 if the commission receives notice meeting the requirements of Subsection (6)(b) from the county prior to April 1.

    (b)  The notice described in Subsection (6)(a) shall:

    (i)  state that the county will enact, change, or repeal a fee under this part;

    (ii)  include a copy of the ordinance imposing the fee; and

    (iii)  if the county enacts or changes the fee under this section, state the amount of the fee.

    Amended by Chapter 420, 2021 General Session