All Roll Calls
Yes: 122 • No: 30
UtahS.B. 3362025 General SessionSenateWALLET
Utah Fairpark Area Investment and Restoration District Modifications
Sponsored By: Scott D. Sandall (Republican)
Signed by Governor
Economic DevelopmentCommunity Reinvestment AgenciesEnvironmentLand UseMunicipalitiesLimited Purpose Local Government EntitiesPolitical Subdivisions (Local Issues)Property TaxSales and Use TaxProperty Tax CollectionRevenue and TaxationLocal Taxation and FeesOutdoor RecreationPlanning and ZoningTax Increment FinancingPublic Infrastructure District
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Bill Overview
Analyzed Economic Effects
12 provisions identified: 4 benefits, 2 costs, 6 mixed.
Property owners face possible infrastructure taxes
Beginning May 7, 2025, Fairpark-created public infrastructure districts can adopt property taxes for upkeep, capped at a rate of 0.015. A separate bond levy has the same cap and cannot exceed annual debt payments and administrative costs. Bond levies can start after capitalized interest payments and can carry a promise not to reduce or impair them. Districts can set different rates by tax area and secure bonds with taxes from selected areas or the whole district. Property owners owe these taxes only where a levy is adopted; the law sets no actual levy.
Fairpark lodging taxes and overlap limits
Beginning May 7, 2025, Fairpark's board can adopt an accommodations tax of up to 15% within its sales tax area. It covers eligible lodging and service charges, including charges beyond the room rate. When imposed, other public bodies cannot apply taxes under the named sales and transient room tax laws to those same charges. Separately, since October 1, 2024, Fairpark can impose a transient room tax of up to 1% in that area. Municipalities cannot impose that same 1% tax there; the law does not set Fairpark's actual rates.
Broader financing for Fairpark development projects
Beginning May 7, 2025, hotels, restaurants, hospitality sites, convention centers, and related facilities qualify as public infrastructure under Fairpark rules. Fairpark-created public infrastructure districts can finance development and construction of a qualified stadium, public infrastructure, and improvements. Their bond money can also cover related development, operating, and maintenance costs. These changes authorize financing but do not require construction or set a financing amount.
Host cities receive guaranteed service reimbursement
Beginning May 7, 2025, a host municipality serving a Fairpark project area must receive reimbursement from enhanced property tax revenue. Its share must equal at least 25% of that revenue generated by the municipality's own property tax. The municipality and Fairpark set the exact amount by agreement. This money pays for municipal services, not direct payments to residents.
Outdoor funds cover recreation and Fairpark
Beginning in fiscal year 2025–2026, outdoor account distributions require legislative approval of spending. Annual shares are at least 15% for State Parks capital projects and 22% for competitive outdoor recreation grants. At least 53% supports larger recreation projects recommended by the Outdoor Adventure Commission; at least 10% supports Fairpark development and operations. Maintenance is capped at 15% within the competitive-grant allocation. Beginning July 1, 2025, permitted account uses also include cleanup and security related to outdoor recreation infrastructure.
More leasing options for fair park land
Beginning May 7, 2025, the State Fair Park Authority can lease fair park land beyond agricultural and related exhibit facilities. The law removes the general leasing restriction tied to May 1, 2024. Leases lasting at least 10 years still need division approval and Executive Appropriations Committee review and recommendation. A related rule excludes certain district land acquired by the state or district on or after May 1, 2024, from the “other state land” classification. That exception applies only to acquisitions under the law's specified acquisition provision.
Extra tax on short-term car rentals
The law adds a 1.5% tax to taxable short-term motor vehicle rentals, beyond the base 2.5% rental tax. It removes the former 30-day limit but excludes leases; exemptions include vehicles over 12,000 pounds, moving vans, and temporary replacements. The franchise agreement date must be on or before June 30, 2032. Collection starts with the first calendar quarter beginning at least 90 days after Fairpark delivers the required franchise agreement certificate. Revenue goes to Fairpark; collection ends after full payment of its stadium contribution and written notice, using the same 90-day quarter timing.
Fairpark board disclosures carry new penalties
Beginning May 7, 2025, voting and nonvoting advisory Fairpark board members must file written conflict disclosures each January 1–31. The administrator or clerk must post them within 10 business days and keep them posted until members leave office. Members who fail to file or correct deficient statements within seven days after notice face a class B misdemeanor and $100 civil fine. Members already required to make the specified disclosure under another law can use an alternative process with a posted link.
Broader league eligibility excludes college teams
Beginning May 7, 2025, professional leagues no longer face the $100 million combined average annual team payroll test. A league must still consist of major league sports teams formed to compete against one another. Teams run by the specified Utah higher education institutions do not qualify as major league sports teams. Meeting these definitions does not guarantee a stadium lease or district agreement.
Fairpark gains stadium funding and rent
Beginning May 7, 2025, Fairpark can use specified public revenues for a qualified stadium and its construction bonds. Covered work includes related parking, lighting, plazas, and open space. Fairpark can use this money before or after the franchise agreement date. It can enter a stadium lease agreement with a major league team's affiliate and collect rent on the state's behalf. Fairpark can keep stadium rent instead of sending it to the state General Fund.
Fairpark land control follows new deadlines
Beginning May 7, 2025, municipalities have six months after board approval to add a qualified owner's land to the land-use agreement. They cannot unreasonably withhold, delay, or condition approval; missing the deadline makes Fairpark the land-use authority for that land. Fairpark also gains authority immediately when an agreement terminates under its terms or by law. If the agreement instead expires, the municipality remains the sole land-use authority. When district land is added, the municipality and its reinvestment agency must remove overlapping agency project areas from the district.
Sales tax money supports outdoor projects
For fiscal years beginning July 1, 2025, the state transfers 1% of specified sales and use tax revenue. The Outdoor Adventure Infrastructure Restricted Account first receives an amount equal to its fiscal year 2025 deposit. Any excess is split equally between the account and Fairpark. A provision beginning July 1, 2026, applies the same baseline and equal-split formula to its specified sales tax revenue. Beginning May 7, 2025, the district-funds definition also includes receipts under three named funding sections.
Sponsors & Cosponsors
Sponsor
Scott D. Sandall
Republican • Senate
Cosponsors
Ryan D. Wilcox
Republican • House
Roll Call Votes
House vote • 3/7/2025
House/ passed 3rd reading
Yes: 54 • No: 16
House vote • 3/7/2025
House/ substituted
Yes: 0 • No: 0
Senate vote • 3/7/2025
Senate/ concurs with House amendment
Yes: 22 • No: 5
Senate vote • 3/4/2025
Senate/ passed 3rd reading
Yes: 21 • No: 4
Senate vote • 3/3/2025
Senate/ passed 2nd reading
Yes: 20 • No: 4
Senate vote • 3/3/2025
Senate/ circled
Yes: 0 • No: 0
Senate vote • 3/3/2025
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/27/2025
Senate Comm - Favorable Recommendation
Yes: 2 • No: 1
Senate vote • 2/27/2025
Senate Comm - Substitute Recommendation
Yes: 3 • No: 0
Senate vote • Unknown
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ circled
Yes: 0 • No: 0
House vote • Unknown
House/ substituted
Yes: 0 • No: 0
Actions Timeline
Governor Signed
3/27/2025Senate/ to Governor
3/17/2025SenateSenate/ received enrolled bill from Printing
3/17/2025SenateSenate/ enrolled bill to Printing
3/13/2025SenateEnrolled Bill Returned to House or Senate
3/13/2025Draft of Enrolled Bill Prepared
3/7/2025Bill Received from Senate for Enrolling
3/7/2025Senate/ signed by President/ sent for enrolling
3/7/2025SenateSenate/ received from House
3/7/2025SenateHouse/ to Senate
3/7/2025HouseHouse/ signed by Speaker/ returned to Senate
3/7/2025HouseHouse/ received from Senate
3/7/2025HouseSenate/ to House
3/7/2025SenateSenate/ concurs with House amendment
3/7/2025SenateSenate/ placed on Concurrence Calendar
3/7/2025SenateSenate/ received from House
3/7/2025SenateHouse/ to Senate
3/7/2025HouseHouse/ passed 3rd reading
3/7/2025HouseHouse/ substituted
3/7/2025HouseHouse/ 3rd reading
3/7/2025HouseHouse/ 2nd reading
3/7/2025HouseHouse/ Rules to 3rd Reading Calendar
3/7/2025HouseHouse/ 1st reading (Introduced)
3/4/2025HouseHouse/ received from Senate
3/4/2025HouseSenate/ to House
3/4/2025Senate
Bill Text
Enrolled
3/13/2025
Substitute #3
3/7/2025
Substitute #2
3/6/2025
Substitute #1
2/27/2025
Introduced
2/25/2025