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Wednesday, November 4, 2026

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Utah bill tracker

S.B. 203: Local Option Sales Tax Amendments

2026 General Session · Originating chamber: Senate

Saved official records and Ledger coverage. The outcome below is from the Legislature’s own step list.

What the bill does

Did not pass both chambers; the bill was filed on March 6, 2026.

It would have let some cities in second-class counties levy a local sales tax to pay for emergency services. It never reached a floor vote: a committee sent it back to the Rules Committee, and it was filed on March 6, 2026.

This bill modifies local option sales tax provisions.

  • Allows certain municipalities located within second class counties to impose an emergency services sales and use tax, up to a certain rate, to fund emergency services
  • Makes technical changes

The description and list come from the bill's own long title as recorded by the Legislature; the paragraph above is the Ledger’s summary. Read the official bill. The Ledger takes no position on it.

Subjects: Sales and Use Tax · State Tax Commission · Revenue and Taxation · Local Option Sales Taxes · Local Taxation and Fees · Emergency Medical Services

How it moved

  1. · Senate1st reading (Introduced)Rules Committee
  2. · Senateto standing committeeRevenue and Taxation Committee
  3. · SenateSenate Comm - Recommends Returned to RulesRevenue and Taxation Committee
  4. · Senatefiledfile for bills not passed

Steps as the Legislature recorded them; clerical and fiscal-staff entries are left out. Numbers such as 54-14-7 are yeas, nays and absent.

Fiscal note

From the Legislative Fiscal Analyst's note on S.B. 203, dated February 1, 2026. A fiscal note estimates direct costs and revenue; it is not an appropriation.

  • State revenue: Enactment of this legislation likely will not materially impact state revenue.
  • State expenditures: State Tax Commission Administrative Charge Account (GFR), One-time Enactment of this legislation could cost the Tax Commission $3,900 one-time from the State Tax Commission Administrative Charge Account in Fiscal Year 2027 for programming changes and staff time.
  • Local government: To the extent that cities or towns within Davis County choose to impose the emergency services tax, enactment of this legislation may increase revenues to local government. If the new tax is imposed at the full rate of 0.33% in all cities and towns within Davis County which currently include Antelope Island State Park in their emergency services geographic response area, it could generate approximately $1.
  • Individuals and businesses: To the extent that cities or towns within Davis County choose to impose the emergency services tax, enactment of this legislation may increase sales taxes paid by businesses and individuals. If the new tax is imposed at the full rate of 0.

Bill overview

Sponsor: Jerry W Stevenson

Legislature passed-list status: Not available in the saved metadata.

Passed-list membership is not a finding that a bill was signed or took effect. A bill absent from that list is not necessarily pending or defeated.

Latest recorded action

filed
Action date:

The full step list is above. Find the bill in the official session list for status, hearings and committee records.

Recorded floor votes

No floor-vote records for this bill and session are available here. This does not mean no vote occurred; consult the official bill record.

Ledger coverage

No Ledger stories with an explicit source link to this bill and session are listed here.