General, Income Tax, and Uniform School FundsJR4-4-101

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$4,100	$(5,000)	$(900)

State GovernmentUCA 36-12-13(2)(c)

Revenues	FY2026	FY2027	FY2028
Commerce Service Account	$0	$2,600	$2,600
Commerce Service Account, One-time	$0	$5,000	$0
General Fund	$0	$4,100	$4,100
General Fund, One-time	$0	$(5,000)	$0
Total Revenues	$0	$6,700	$6,700

Enactment of this legislation could increase the licensing fees that the Department of Commerce collects by $6,700 ongoing beginning in FY 2027. This, combined with the expenditures listed below, could decrease the year-end transfer from the Commerce Service Account to the General Fund by $5,000 one-time in FY 2027 but increase the year-end transfer by $4,100 ongoing beginning in FY 2027. Spending from the Commerce Service Account impacts the year-end transfer to the General Fund.

Expenditures	FY2026	FY2027	FY2028
Commerce Service Account	$0	$2,600	$2,600
Commerce Service Account, One-time	$0	$5,000	$0
Total Expenditures	$0	$7,600	$2,600

Enactment of this legislation could increase the costs to the Department of Commerce by $5,000 one-time from the Commerce Service Account in FY 2027 for technology costs and $2,600 ongoing from the Commerce Service Account beginning in FY 2027 to administer and enforce the provisions of the legislation.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(900)	$4,100

Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation likely will not result in direct, measurable costs for local governments.

Individuals & BusinessesUCA 36-12-13(2)(c)

Enactment of this legislation could cost 30 additional individuals or businesses $225 each in licensing fees, for an aggregate amount of approximately $6,700 beginning in FY 2027.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation could result in a small increase in the regulatory burden for Utah residents or businesses.

Performance EvaluationJR1-4-601

This bill does not create a new program or significantly expand an existing program.

Notes on Notes

Fiscal notes estimate the direct costs or revenues of enacting a bill. The Legislature uses them to balance the budget. They do not measure a bill's benefits or non-fiscal impacts like opportunity costs, wait times, or inconvenience. A fiscal note is not an appropriation. The Legislature decides appropriations separately.

2026/02/24 10:08, Lead Analyst Jared Gibbs, Attorney: Moore, T.

Fiscal Note