United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-5-133, 2026

A town generally may not impose a general fee for a public safety service, except in the stated circumstances.

administrative costsfee classificationfeeslocal governmentmunicipal feesmunicipal financeprogram chargesproperty tax exemptionpublic safety feespublic safety servicesservice chargestown-sponsored activities

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01

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“A town generally may not impose a general fee for a public safety service, except in the stated circumstances.”

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    Enacted 2026. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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Subsection 10-5-133(1)(a)(ii)(A)

A town may charge an identifiable user a fee for using a town service or facility to cover the town’s cost.

Section 10-5-133(1)(a)(ii)(A)

Subsection 10-5-133(3)

A town may impose a general fee for a public safety service if specified timing, revenue, reauthorization, or volunteer-service conditions are met.

Section 10-5-133(3)

Subsection 10-5-133(5)(b)

If a court treats the authorized fee as a property tax under Article XIII, Section 3, a town may not require payment of that fee for property exempt from property tax.

Section 10-5-133(5)(b)

04

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Source record from le.utah.gov · Enacted 2026

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Showing 19 of 19 provisions

Provision 16Repeal 2Interpretation
§ 10-5-133General fee for public safety service prohibited -- Exception.Repeal

A town generally may not impose a general fee for a public safety service, except in the stated circumstances.

General fee for public safety service prohibited -- Exception. As used in this section: "General fee" means a fee imposed generally on the public at large or on a segment of the public. "General fee" does not include: a fee that a town charges an identifiable user of a town-provided service or a town facility to cover the town's cost of the user's use of the service or facility; or a registration or similar fee that a town charges a participant in an activity or program sponsored by the town to offset the town's administrative cost of sponsoring the activity or program. "Public safety service" means law enforcement service, fire protection service, 911 ambulance or paramedic service, or emergency service. Except as provided in Subsection (3) , a town may not impose a general fee for a public safety service. A town may impose a general fee for a public safety service if: the fee is imposed before January 1, 2026; the fee is to generate revenue to pay for the town's obligation under an agreement with one or more other political subdivisions for a public safety service provided to the town; and after January 1, 2026, the fee is reauthorized by a vote of the town council at least every three years; or the public safety service the town offers is volunteer public safety service. A town that, before May 6, 2026, imposes a general fee for a public safety service that is prohibited under Subsection (2) shall repeal the general fee no later than July 1, 2027. Nothing in this section precludes or abrogates the property tax exemptions provided for in Utah Constitution, Article XIII, Section 3. To the extent that a court determines a fee authorized in this section is a property tax for purposes of Utah Constitution, Article XIII, Section 3, a town may not require a person to pay that fee with respect to property or the use of property that is exempt from property tax under Utah Constitution, Article XIII, Section 3.
Section 10-5-133Verify source
§ 10-5-133(1)Subsection 10-5-133(1)Interpretation

This subsection defines “general fee” and “public safety service,” and excludes certain town charges from the definition of “general fee.”

As used in this section: "General fee" means a fee imposed generally on the public at large or on a segment of the public. "General fee" does not include: a fee that a town charges an identifiable user of a town-provided service or a town facility to cover the town's cost of the user's use of the service or facility; or a registration or similar fee that a town charges a participant in an activity or program sponsored by the town to offset the town's administrative cost of sponsoring the activity or program. "Public safety service" means law enforcement service, fire protection service, 911 ambulance or paramedic service, or emergency service.
Section 10-5-133(1)Verify source
§ 10-5-133(1)(a)Subsection 10-5-133(1)(a)Provision

A “general fee” is a fee imposed on the public generally, but it excludes certain town charges tied to a user’s use of a town service or facility and certain town-sponsored activity or program fees.

"General fee" means a fee imposed generally on the public at large or on a segment of the public. "General fee" does not include: a fee that a town charges an identifiable user of a town-provided service or a town facility to cover the town's cost of the user's use of the service or facility; or a registration or similar fee that a town charges a participant in an activity or program sponsored by the town to offset the town's administrative cost of sponsoring the activity or program.
Section 10-5-133(1)(a)Verify source
§ 10-5-133(1)(a)(i)Subsection 10-5-133(1)(a)(i)Provision

“General fee” means a fee imposed generally on the public at large or a segment of the public.

"General fee" means a fee imposed generally on the public at large or on a segment of the public.
Section 10-5-133(1)(a)(i)Verify source
§ 10-5-133(1)(a)(ii)Subsection 10-5-133(1)(a)(ii)Provision

"General fee" does not include: a fee that a town charges an identifiable user of a town-provided service or a town facility to cover the town's cost of the user's use of the service or facility; or a registration or similar fee that a

"General fee" does not include: a fee that a town charges an identifiable user of a town-provided service or a town facility to cover the town's cost of the user's use of the service or facility; or a registration or similar fee that a town charges a participant in an activity or program sponsored by the town to offset the town's administrative cost of sponsoring the activity or program.
Section 10-5-133(1)(a)(ii)Verify source
§ 10-5-133(1)(a)(ii)(A)Subsection 10-5-133(1)(a)(ii)(A)Provision

A town may charge an identifiable user a fee for using a town service or facility to cover the town’s cost.

a fee that a town charges an identifiable user of a town-provided service or a town facility to cover the town's cost of the user's use of the service or facility; or
Section 10-5-133(1)(a)(ii)(A)Verify source
§ 10-5-133(1)(a)(ii)(B)Subsection 10-5-133(1)(a)(ii)(B)Provision

A town may charge a registration or similar fee to a participant in a town-sponsored activity or program to cover the town’s administrative cost.

a registration or similar fee that a town charges a participant in an activity or program sponsored by the town to offset the town's administrative cost of sponsoring the activity or program.
Section 10-5-133(1)(a)(ii)(B)Verify source
§ 10-5-133(1)(b)Subsection 10-5-133(1)(b)Provision

“Public safety service” means law enforcement service, fire protection service, 911 ambulance or paramedic service, or emergency service.

"Public safety service" means law enforcement service, fire protection service, 911 ambulance or paramedic service, or emergency service.
Section 10-5-133(1)(b)Verify source
§ 10-5-133(2)Subsection 10-5-133(2)Provision

Except as provided in Subsection (3), a town may not impose a general fee for a public safety service.

Except as provided in Subsection (3) , a town may not impose a general fee for a public safety service.
Section 10-5-133(2)Verify source
§ 10-5-133(3)Subsection 10-5-133(3)Provision

A town may impose a general fee for a public safety service if specified timing, revenue, reauthorization, or volunteer-service conditions are met.

A town may impose a general fee for a public safety service if: the fee is imposed before January 1, 2026; the fee is to generate revenue to pay for the town's obligation under an agreement with one or more other political subdivisions for a public safety service provided to the town; and after January 1, 2026, the fee is reauthorized by a vote of the town council at least every three years; or the public safety service the town offers is volunteer public safety service.
Section 10-5-133(3)Verify source
§ 10-5-133(3)(a)Subsection 10-5-133(3)(a)Provision

the fee is imposed before January 1, 2026; the fee is to generate revenue to pay for the town's obligation under an agreement with one or more other political subdivisions for a public safety service provided to the town; and after January

the fee is imposed before January 1, 2026; the fee is to generate revenue to pay for the town's obligation under an agreement with one or more other political subdivisions for a public safety service provided to the town; and after January 1, 2026, the fee is reauthorized by a vote of the town council at least every three years; or
Section 10-5-133(3)(a)Verify source
§ 10-5-133(3)(a)(i)Subsection 10-5-133(3)(a)(i)Provision

The fee is imposed before January 1, 2026.

the fee is imposed before January 1, 2026;
Section 10-5-133(3)(a)(i)Verify source
§ 10-5-133(3)(a)(ii)Subsection 10-5-133(3)(a)(ii)Provision

the fee is to generate revenue to pay for the town's obligation under an agreement with one or more other political subdivisions for a public safety service provided to the town; and

the fee is to generate revenue to pay for the town's obligation under an agreement with one or more other political subdivisions for a public safety service provided to the town; and
Section 10-5-133(3)(a)(ii)Verify source
§ 10-5-133(3)(a)(iii)Subsection 10-5-133(3)(a)(iii)Provision

after January 1, 2026, the fee is reauthorized by a vote of the town council at least every three years; or

after January 1, 2026, the fee is reauthorized by a vote of the town council at least every three years; or
Section 10-5-133(3)(a)(iii)Verify source
§ 10-5-133(3)(b)Subsection 10-5-133(3)(b)Provision

The town’s public safety service is volunteer-based.

the public safety service the town offers is volunteer public safety service.
Section 10-5-133(3)(b)Verify source
§ 10-5-133(4)Subsection 10-5-133(4)Repeal

A town that, before May 6, 2026, imposes a general fee for a public safety service that is prohibited under Subsection (2) shall repeal the general fee no later than July 1, 2027.

A town that, before May 6, 2026, imposes a general fee for a public safety service that is prohibited under Subsection (2) shall repeal the general fee no later than July 1, 2027.
Section 10-5-133(4)Verify source
§ 10-5-133(5)Subsection 10-5-133(5)Provision

This subsection says it does not affect certain property tax exemptions, and a town may not require payment of a fee if a court treats that fee as a property tax for exempt property.

Nothing in this section precludes or abrogates the property tax exemptions provided for in Utah Constitution, Article XIII, Section 3. To the extent that a court determines a fee authorized in this section is a property tax for purposes of Utah Constitution, Article XIII, Section 3, a town may not require a person to pay that fee with respect to property or the use of property that is exempt from property tax under Utah Constitution, Article XIII, Section 3.
Section 10-5-133(5)Verify source
§ 10-5-133(5)(a)Subsection 10-5-133(5)(a)Provision

This section does not limit or отменate the property tax exemptions in Utah Constitution, Article XIII, Section 3.

Nothing in this section precludes or abrogates the property tax exemptions provided for in Utah Constitution, Article XIII, Section 3.
Section 10-5-133(5)(a)Verify source
§ 10-5-133(5)(b)Subsection 10-5-133(5)(b)Provision

If a court treats the authorized fee as a property tax under Article XIII, Section 3, a town may not require payment of that fee for property exempt from property tax.

To the extent that a court determines a fee authorized in this section is a property tax for purposes of Utah Constitution, Article XIII, Section 3, a town may not require a person to pay that fee with respect to property or the use of property that is exempt from property tax under Utah Constitution, Article XIII, Section 3.
Section 10-5-133(5)(b)Verify source

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