Utah Code § 10-5-133

(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 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 (B) 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. (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 town may not impose a general fee for a public safety service. (3) A town 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 town's obligation under an agreement with one or more other political subdivisions for a public safety service provided to the town; and (iii) after January 1, 2026, the fee is reauthorized by a vote of the town council at least every three years; or (b) the public safety service the town offers is volunteer public safety service. (4) 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. (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 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.