 | Fiscal NoteS.B. 203 2026 General Session Local Option Sales Tax Amendments by Stevenson, Jerry W. |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $0 | $0 | $0 |
| Revenues | FY2026 | FY2027 | FY2028 |
| Total Revenues | $0 | $0 | $0 |
Enactment of this legislation likely will not materially impact state revenue.
| Expenditures | FY2026 | FY2027 | FY2028 |
| State Tax Commission Administrative Charge Account (GFR), One-time | $0 | $3,900 | $0 |
| Total Expenditures | $0 | $3,900 | $0 |
Enactment of this legislation could cost the Tax Commission $3,900 one-time from the State Tax Commission Administrative Charge Account in Fiscal Year 2027 for programming changes and staff time.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $0 | $(3,900) | $0 |
To the extent that cities or towns within Davis County choose to impose the emergency services tax, enactment of this legislation may increase revenues to local government. If the new tax is imposed at the full rate of 0.33% in all cities and towns within Davis County which currently include Antelope Island State Park in their emergency services geographic response area, it could generate approximately $1.53 million in total tax revenue annually.
To the extent that cities or towns within Davis County choose to impose the emergency services tax, enactment of this legislation may increase sales taxes paid by businesses and individuals. If the new tax is imposed at the full rate of 0.33% in all cities and towns within Davis County which currently include Antelope Island State Park in their emergency services geographic response area, it could result in approximately $1.53 million in total tax paid annually; individual impacts would vary.
Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses.
This bill does not create a new program or significantly expand an existing program.