The civic record
Read. Follow. Verify.Utah Replaces County Restaurant Tax with Alternative General Transaction Tax
Last action · March 6, 2026: House/ filedSponsors: Norm Thurston and 1 other
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Proposed
This bill amends county authority to impose taxes under the Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act.
- The Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act permits Utah counties to levy specific local sales taxes to support tourism and public amenities. context
- Norman K Thurston serves in the Utah House of Representatives, and Lincoln Fillmore serves in the Utah State Senate. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Restaurants and Food Retailers
Counties
County legislative bodies must repeal the restaurant tax, amend local tax ordinances, and implement a replacement tax rate designed to maintain equivalent revenue.
Consumers
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Do counties need to pass a new ordinance for the replacement tax?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · on the House floor.
Procedural history
28 actions- Mar 6, 2026HouseHouse/ filed
- Mar 6, 2026HouseHouse/ strike enacting clause
- Mar 3, 2026HouseHouse/ filed
- Mar 3, 2026HouseHouse/ failed
- Mar 3, 2026HouseHouse/ 3rd reading
- Mar 3, 2026ReleasedLFA/ fiscal note publicly available for HB0231S02
Show 22 earlier actions
- Mar 3, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0231S02
- Mar 2, 2026HouseHouse/ 2nd reading
- Mar 2, 2026HouseHouse/ comm rpt/ substituted
- Mar 2, 2026HouseHouse Comm - Favorable Recommendation
- Mar 2, 2026HouseHouse Comm - Substitute Recommendation
- Mar 1, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0231S02
- Mar 1, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0231S02
- Feb 27, 2026HouseCommitteeHouse/ to standing committee
- Feb 24, 2026ReleasedLFA/ fiscal note publicly available for HB0231S01
- Feb 24, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0231S01
- Feb 20, 2026House Rules CommitteeBill Substituted by Sponsor in House Rules Comm
- Feb 20, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0231S01
- Feb 20, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0231S01
- Jan 20, 2026HouseIntroducedHouse/ 1st reading (Introduced)
- Jan 20, 2026HouseHouse/ received fiscal note from Fiscal Analyst
- Jan 17, 2026ReleasedLFA/ fiscal note publicly available for HB0231
- Jan 17, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0231
- Jan 14, 2026HouseHouse/ received bill from Legislative Research
- Jan 12, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0231
- Jan 12, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0231
- Jan 12, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Jan 12, 2026Legislative Research and General CounselBill Numbered but not Distributed
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Transition from Restaurant-Specific Tax to Broad Transaction Tax
The legislation systematically phases out a specific consumption tax on food and beverage sales while preserving overall county revenue totals through a calculated adjustment on general taxable transactions.
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 65)
- Controversy45Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
Publisher tools