59-34-102. Imposition.
(1) There is imposed an annual Boating Grant Tax on a vessel required to be registered under Section. 73-18-7
(2) The division shall: collect the tax imposed in Subsection; and (1) deposit the revenue from the tax imposed in Subsectioninto the Utah Boating Grant Account created in Section. (1) 73-18-22.3
(3) Except as provided in Section, the Boating Grant Tax is: 59-34-104 for personal watercraft: for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age: for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length: for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length: for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length: for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length: $5 regardless of the age of the vessel if the vessel is: less than 15 feet in length; a canoe; a jon boat; or a utility boat.