Utah HB0162 modifies local sales tax rules, allowing certain municipalities to impose a tax for law enforcement infrastructure, with specific.

Utah HB0162 amends the local sales and use tax law to allow qualifying municipalities to impose a sales and use tax of up to 0.5% for infrastructure improvements for local law enforcement agencies. The bill defines terms such as "infrastructure improvement," "qualifying municipality," and "law enforcement infrastructure tax." It mandates that municipalities hold a public hearing before imposing the tax and deposit the revenue into a special fund.

Utah HB0162 modifies local sales tax rules, allowing certain municipalities to impose a tax for law enforcement infrastructure, with specific.

Utah HB0162 amends the local sales and use tax law to allow qualifying municipalities to impose a sales and use tax of up to 0.5% for infrastructure improvements for local law enforcement agencies. The bill defines terms such as "infrastructure improvement," "qualifying municipality," and "law enforcement infrastructure tax." It mandates that municipalities hold a public hearing before imposing the tax and deposit the revenue into a special fund.