(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.
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