UT SB0073

Imposes a 2% excise tax on commercial entities that publish or distribute material harmful to minors online and are required to perform age verification, with revenue split between the Minor Mental Health Restricted Account (90%) and Minor Online Safety Restricted Account (10%)

Requires commercial entities operating websites where more than 33-1/3% of content is material harmful to minors to implement reasonable age verification methods, including digitized ID cards, third-party verification services, or other commercially reasonable methods

Creates two restricted accounts: the Minor Mental Health Restricted Account for funding mental health treatment, education, and prevention programs for minors, and the Minor Online Safety Restricted Account (capped at $4 million) for enforcement activities by the Division of Consumer Protection

Grants the Division of Consumer Protection authority to investigate violations, impose administrative fines up to $2,500 per violation, and seek civil penalties up to $2,500 per violation in court, with penalties up to $5,000 for violating administrative or court orders

Appropriates $4 million for fiscal year 2027 to the Division of Consumer Protection for enforcement activities, with primary effective dates of May 6, 2026 for liability provisions and October 1, 2026 for tax provisions