(1) As used in this section: (a) (i) "General fee" means a fee imposed generally on the public at large or on a segment of the public. (ii) "General fee" does not include: (A) a fee that a city charges an identifiable user of a city-provided service or a city facility to cover the city's cost of the user's use of the service or facility; or (B) a registration or similar fee that a city charges a participant in an activity or program sponsored by the city to offset the city's administrative cost of sponsoring the activity or program. (b) "Public safety service" means law enforcement service, fire protection service, 911 ambulance or paramedic service, or emergency service. (2) Except as provided in Subsection (3), a city may not impose a general fee for a public safety service. (3) A city of the third, fourth, or fifth class may impose a general fee for a public safety service if: (a) (i) the fee is imposed before January 1, 2026; (ii) the fee is to generate revenue to pay for the city's obligation under an agreement with one or more other political subdivisions for a public safety service provided to the city; and (iii) after January 1, 2026, the fee is reauthorized by a vote of the city council at least every three years; or (b) the public safety service is volunteer public safety service. (4) A city 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. (5) (a) Nothing in this section precludes or abrogates the property tax exemptions provided for in Utah Constitution, Article XIII, Section 3. (b) 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 city 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.
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