UT SB0203

Expands eligibility for the emergency services sales and use tax to include cities and towns in second class counties whose emergency services response area includes a state park of 22,000 or more acres

Municipalities qualifying under the new provision are limited to imposing the lower tax rate of up to 0.33% (requiring only a public hearing and governing body approval), rather than the higher 1% rate available to other qualifying subdivisions

Emergency services funded by the tax include emergency medical services, fire protection services, or a combination of both

Tax revenue must be used to fund emergency services and may be shared between qualifying political subdivisions through interlocal agreements

Effective date is May 6, 2026