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Read. Follow. Verify.Utah Legislature authorizes certain rural municipalities to impose a local sales tax for law enforcement infrastructure
Last action · March 6, 2026: House/ filedSponsor: Christine Watkins
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What This Bill Proposed
Eligible municipalities in Utah counties of the fourth, fifth, or sixth class may impose a local sales and use tax of up to 0.5% to fund s for their local law enforcement agencies, effective May 6, 2026. The tax requires a public hearing and majority vote by the municipal legislative body, must be reauthorized every 10 years, and revenues must be kept in a separate .
Qualifying local governments gain a new funding mechanism of up to a 0.5% sales tax increase to pay for police facilities, equipment, and technology, while residents in those areas face potential new retail sales taxes on applicable goods.
- Utah counties are classified into six classes based on population under state law, with fourth, fifth, and sixth class counties representing smaller and more rural populations. context
- The State Tax Commission of Utah administers and collects state and local sales and use taxes across taxing jurisdictions throughout the state. 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.
Qualifying municipalities
Municipalities in fourth, fifth, or sixth class counties are granted the authority to impose a new local sales and use tax of up to 0.5%.
Local law enforcement agencies
Law enforcement agencies in qualifying municipalities stand to receive dedicated funding for infrastructure improvements such as facilities, equipment, and technology.
Consumers and purchasers
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
Which municipalities are eligible to impose the law enforcement infrastructure tax?
What can the revenue from this tax be used for?
How long does the tax remain in effect once approved?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · introduced in the House.
Procedural history
11 actions- Mar 6, 2026HouseHouse/ filed
- Mar 6, 2026HouseHouse/ strike enacting clause
- Jan 21, 2026HouseHouse/ received fiscal note from Fiscal Analyst
- Jan 20, 2026ReleasedLFA/ fiscal note publicly available for HB0162
- Jan 20, 2026HouseIntroducedHouse/ 1st reading (Introduced)
- Jan 16, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0162
Show 5 earlier actions
- Jan 14, 2026HouseHouse/ received bill from Legislative Research
- Jan 7, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0162
- Jan 7, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0162
- Jan 7, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Jan 7, 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.
Targeted Local Revenue for Rural Law Enforcement
The legislation creates a carved-out funding mechanism restricted strictly to fourth, fifth, and sixth class counties, separating capital infrastructure funding from general operational budgets.
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 65)
- Controversy25Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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