2023 Utah Code › Title 41 - Motor Vehicles › Chapter 1a - Motor Vehicle Act › Part 12 - Fee and Tax Requirements › Section 1222 - Local option highway construction and transportation corridor preservation fee -- Exemptions -- Deposit -- Transfer -- County ordinance -- Notice.

Effective 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:
(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:
(A) on or before December 31, 2023; or
(B) in accordance with Part 16, Sponsored Special Group License Plates.
(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 33, 2023 General Session