§ 11-41-104 — Reporting and notification requirements -- Notice to state auditor.

Utah § 11-41-104

• Jurisdiction: Utah
• Title 11: Cities, Counties, and Local Taxing Units
• Ch. 11-41: Prohibition on Retail Facility Incentive Payments Act

Text

(1) (1)(a) For a fiscal year beginning on or after July 1, 2022, a public entity that makes a retail facility incentive payment described in Subsections 11-41-103(2)(a) through (c) shall submit a written report to the office on or before August 1 regarding any retail facility incentive payment made by the public entity in the preceding fiscal year.
(1)(b) The report under Subsection (1)(a) shall:
(1)(b)(i) provide a description of each retail facility incentive payment under Subsections 11-41-103(2)(a) through (c) that the public entity made during the fiscal year, including:
(1)(b)(i)(A) the type of retail facility incentive payment;
(1)(b)(i)(B) the date on which the retail facility incentive payment was made; and
(1)(b)(i)(C) identification of the recipient of the retail facility incentive payment;
(1)(b)(ii) include any other information requested by the office; and
(1)(b)(iii) be in a form prescribed by the office.
(2) (2)(a) For a fiscal year beginning on or after July 1, 2022, a public entity that makes a retail facility incentive payment described in Subsections 11-41-103(2)(d) through (g) shall submit a notification to the office on or before August 1 regarding any retail facility incentive payment made by the public entity in the preceding fiscal year.
(2)(b) The notification under Subsection (2)(a) shall:
(2)(b)(i) list each retail facility incentive payment under Subsections 11-41-103(2)(d) through (g) that the public entity made during the fiscal year, including the date on which the retail facility incentive payment was made;
(2)(b)(ii) include any other information requested by the office; and
(2)(b)(iii) be in a form prescribed by the office.
(3) The office shall review a written report submitted by a public entity under Subsection (1):
(3)(a) to determine whether each retail facility incentive payment described in the written report is in compliance with Section 11-41-103; and
(3)(b) by no later than six months from the day on which the public entity submits the written report under Subsection (1).
(4) (4)(a) After reviewing a public entity's written report under Subsection (3)(a), the office shall send a written notice to the public entity within the time period described in Subsection (3)(b) if the office determines there is a substantial likelihood that the public entity made a retail facility incentive payment in violation of Section 11-41-103.
(4)(b) A public entity that submits a written report under Subsection (1) is considered compliant with Section 11-41-103 if the public entity does not receive written notice from the office under Subsection (4)(a) within the time period described in Subsection (3)(b).
(5) The notice under Subsection (4)(a) shall include:
(5)(a) a statement that describes in reasonable detail how the office made a determination of violation;
(5)(b) an explanation of the public entity's right to appeal the determination of violation in accordance with Subsection (6); and
(5)(c) a statement that the office may send notice of the determination of violation to the state auditor in accordance with Subsection (7) if:
(5)(c)(i) (5)(c)(i)(A) the public entity does not appeal the determination of violation in accordance with Subsection (6); and
(5)(c)(i)(B) the office determines that the public entity has failed to make efforts to recover or recoup the amount of public funds lost to the state as a result of the violation within 90 days after the day on which the notice is sent; or
(5)(c)(ii) (5)(c)(ii)(A) the determination of violation is upheld on appeal in accordance with Subsection (6); and
(5)(c)(ii)(B) the office determines that the public entity has failed to make efforts to recover or recoup the amount of public funds lost to the state as a result of the violation within 90 days after the day on which the determination of violation is upheld.
(6) (6)(a) The public entity may appeal the determination of violation by sending a written notice to the office within 30 days after the day on which the notice described in Subsection (5) is sent.
(6)(b) The notice under Subsection (6)(a) shall include a statement that describes in reasonable detail each objection to the determination of violation.
(6)(c) The executive director shall:
(6)(c)(i) within 90 days after the day on which the office receives notice under Subsection (6)(a), hold a meeting with representatives of the public entity at which the public entity's objections to the determination of violation are discussed; and
(6)(c)(ii) within 30 days after the day on which the meeting under Subsection (6)(c)(i) is held:
(6)(c)(ii)(A) issue a written decision that upholds or rescinds the determination of violation; and
(6)(c)(ii)(B) send a copy of the written decision to the public entity.
(6)(d) An appeal under this Subsection (6) is not subject to Title 63G, Chapter 4, Administrative Procedures Act.
(7) (7)(a) Beginning July 1, 2024, the office may send a written notice to the state auditor if the office determines that:
(7)(a)(i) Subsection (5)(c)(i) or (ii) applies to a public entity; or
(7)(a)(ii) a public entity failed to submit the report described in Subsection (1).
(7)(b) The notice under Subsection (7)(a) shall include:
(7)(b)(i) a description of the office's grounds for sending notice;
(7)(b)(ii) a copy of the report submitted to the office under Subsection (1), if applicable; and
(7)(b)(iii) any other information required by the state auditor for purposes of initiating an audit or investigation in accordance with Section 67-3-1.
(8) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the office may make rules to implement this section.

Legislative History

Amended by Chapter 477, 2025 General Session