UT SB0321

Municipal candidates must file a year-end campaign finance summary report with the municipal clerk by January 10 following the municipal general election, continuing annually until the campaign account is dissolved with a zero balance.

Year-end reports must include the campaign account ending balance, aggregate contributions and expenditures for the previous calendar year, and itemized details for any contributions or expenditures not previously reported.

Municipal clerks shall impose a $100 fine on candidates who fail to timely file the year-end summary report, with fines due within 30 calendar days.

Candidates must dispose of remaining campaign funds before filing account dissolution by returning money to donors, donating to 501(c)(3) organizations, or making other lawful political expenditures.

Municipalities may adopt ordinances with more stringent year-end reporting requirements; the bill takes effect May 6, 2026.