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:
(a) collect the tax imposed in Subsection (1); and
(b) deposit the revenue from the tax imposed in Subsection (1) into the Utah Boating Grant Account created in Section 73-18-22.3.
(3) Except as provided in Section 59-34-104, the Boating Grant Tax is:
(a) for personal watercraft: Age of Personal Watercraft | Utah Boating Grant Tax 12 or more years | $5 9 or more years but less than 12 years | $12 6 or more years but less than 9 years | $17 3 or more years but less than 6 years | $22 Less than 3 years | $27
(b) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age: Length of Vessel | Utah Boating Grant Tax 15 feet or more in length but less than 19 feet in length | $7 19 feet or more in length but less than 23 feet in length | $12 23 feet or more in length but less than 27 feet in length | $20 27 feet or more in length but less than 31 feet in length | $37
(c) 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: Age of Vessel | Utah Boating Grant Tax 12 or more years | $12 9 or more years but less than 12 years | $32 6 or more years but less than 9 years | $40 3 or more years but less than 6 years | $55 Less than 3 years | $75
(d) 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: Age of Vessel | Utah Boating Grant Tax 12 or more years | $25 9 or more years but less than 12 years | $60 6 or more years but less than 9 years | $87 3 or more years but less than 6 years | $110 Less than 3 years | $137
(e) 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: Age of Vessel | Utah Boating Grant Tax 12 or more years | $50 9 or more years but less than 12 years | $90 6 or more years but less than 9 years | $120 3 or more years but less than 6 years | $155 Less than 3 years | $200
(f) 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: Age of Vessel | Utah Boating Grant Tax 12 or more years | $60 9 or more years but less than 12 years | $125 6 or more years but less than 9 years | $175 3 or more years but less than 6 years | $250 Less than 3 years | $350
(g) $5 regardless of the age of the vessel if the vessel is:
(i) less than 15 feet in length;
(ii) a canoe;
(iii) a jon boat; or
(iv) a utility boat.