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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$15,800	$(25,015,800)	$(25,000,000)

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

Revenues	FY2026	FY2027	FY2028
Transportation Investment Fund of 2005	$0	$6,500	$6,500
Transportation Investment Fund of 2005, One-time	$0	$(6,500)	$0
Restricted Accounts (FN Only)	$0	$1,700	$1,700
Restricted Accounts (FN Only), One-time	$0	$(1,700)	$0
State Park Fees (GFR)	$0	$485,000	$485,000
State Park Fees (GFR), One-time	$0	$(485,000)	$0
General Fund	$0	$15,800	$15,800
General Fund, One-time	$0	$(15,800)	$0
Total Revenues	$0	$0	$509,000

Enactment of this legislation could generate an additional $485,000 in ongoing revenue to the State Park Fees Restricted Account, beginning in FY 2028. Enactment could also generate $24,000 in sales tax revenue, distributed as $15,800 to the General Fund, $6,500 to the Transportation Investment Fund, and $1,700 to restricted accounts, beginning in FY 2028.

Expenditures	FY2026	FY2027	FY2028
State Park Fees (GFR)	$0	$485,000	$485,000
State Park Fees (GFR), One-time	$0	$(480,000)	$0
General Fund, One-time	$0	$25,000,000	$0
Total Expenditures	$0	$25,005,000	$485,000

Enactment of this legislation could cost the Division of State Parks $25.0 million one-time from the General Fund in FY 2027 for property acquisition and construction, as well as $5,000 one-time in FY 2027 for administrative costs that the agency can absorb, and $485,000 ongoing from the State Park Fees Restricted Account beginning in FY 2028 for operation of the new park.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(25,005,000)	$24,000

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

Enactment of this legislation could generate additional ongoing $20,400 in tax revenues to local governments, starting in FY 2028.

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

Enactment of this legislation could cost Gooseberry Narrows State Park visitors up to $25 in entrance fees and up to $60 for camping, with total estimated impact on the park's visitors of $529,400 per year, starting in FY 2028.

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

Enactment of this legislation likely will not change 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.

2026/02/08 21:09, Lead Analyst Ivan Djambov, Attorney: Williams, R.

Fiscal Note