The civic record
Read. Follow. Verify.Utah SB 203 allows certain second-class county municipalities to impose an emergency services sales tax
Last action · March 6, 2026: Senate/ filedSponsor: Jerry Stevenson
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What This Bill Proposed
Certain Utah municipalities located within second-class counties whose emergency response area includes a state park of 22,000 or more acres are newly allowed to impose an emergency services sales and use tax of up to 0.33% to fund emergency services, taking effect on May 6, 2026.
Residents living within the qualifying municipality may see a local sales and use tax increase of up to 0.33% dedicated to funding local emergency medical and fire protection services, provided the governing body holds a public hearing and passes an ordinance.
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.
Residents of qualifying municipalities
Local residents may pay an additional sales and use tax of up to 0.33% on applicable transactions to fund emergency services.
Local governing bodies
Governing bodies are granted the authority to hold public hearings, pass ordinances, and impose a local sales tax to fund emergency services.
State Tax Commission
The commission is responsible for administering, collecting, enforcing, and distributing the tax revenue while retaining an administrative charge.
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
What is the maximum emergency services tax rate a qualifying municipality can impose under the new provision?
What steps must a governing body take before imposing the 0.33% emergency services tax?
How long does the tax remain in effect once levied?
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 · in Senate committee.
Procedural history
14 actions- Mar 6, 2026SenateSenate/ filed
- Mar 6, 2026SenateSenate/ strike enacting clause
- Mar 5, 2026SenateSenate/ comm rpt/ sent to Rules
- Mar 4, 2026SenateSenate Comm - Recommends Returned to Rules
- Feb 2, 2026SenateSenate/ received fiscal note from Fiscal Analyst
- Feb 1, 2026ReleasedLFA/ fiscal note publicly available for SB0203
Show 8 earlier actions
- Jan 29, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0203
- Jan 29, 2026SenateCommitteeSenate/ to standing committee
- Jan 28, 2026SenateIntroducedSenate/ 1st reading (Introduced)
- Jan 28, 2026SenateSenate/ received bill from Legislative Research
- Jan 27, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0203
- Jan 27, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0203
- Jan 27, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Jan 27, 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
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 45)
- Controversy20Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz15Current news / social attention level
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