The House Judiciary Committee will hear HB 231 – Restaurant Tax Repeal Amendments on Monday, March 2nd at 8:40 AM. This bill, if passed, fully repeals the county restaurant tax. However, counties with outstanding bond or debt obligations may continue collecting the tax until those bonds/debts are satisfied. Once those obligations are met, the tax would be eliminated. Unlike the original bill, the 1st substitute does not include an alternative funding source (such as the general sales tax we saw in the original bill) to replace the revenue generated by the restaurant tax.
📣 TAKE ACTION:
If your organization relies on restaurant tax-related funding and programs and your House Representative serves on the House Judiciary Committee (below), please reach out immediately via email or text to respectfully express opposition to HB 231 S1. Ask for their support in maintaining the restaurant tax as it currently exists in statute by opposing the bill.
Arts, culture, recreation, and airport organizations that benefit from restaurant tax are encouraged to tune in virtually the committee hearing at 8:40 AM and have prepared remarks ready highlighting the resident and community benefits supported by restaurant tax funding and programming.
Link to live stream: The live stream will become available on thelinked committee pagewhen the meeting begins. You will need to select to join by Zoom in order to be able to testify.
House Judiciary Committee Members:
Rep. Karianne Lisonbee (Chair) – House District 14: Davis County
The Restaurant Tax is a Significant Local Investment Tool
The restaurant tax is locally adopted and locally administered.
It provides counties with a dedicated, resident-benefitted funding stream for arts, recreation, culture, tourism promotion, and in some cases airport and community infrastructure.
No Replacement Fund
The 1st Substitute does not include a replacement revenue stream.
This creates a permanent funding gap once bonds and indebtedness are fulfilled.
Significant Community Impacts
Restaurant Tax Revenue Supports:
Local arts and cultural organizations
County Fairs and Rodeos
Local festivals and events
Community facilities and infrastructure like airports, convention centers, cultural venues, recreation assets, and other visitor facilities.
Parks and Recreation budgets that foster youth sports teams and resident benefits.
Used as county matching funds for Utah Outdoor Recreations Grants to further develop outdoor recreation venues and assets.
Without this funding:
Programs will be reduced or eliminated
Events that drive visitation and local spending may not occur
Resident quality of life amenities will suffer
House Judiciary Committee Sample Message:
Dear Representative (Last Name),
I am writing on behalf of (Organization Name), which relies on (your county name)’s restaurant tax funding to support (brief description – arts programming, recreation facilities, community events, tourism promotion, airport services, etc.).
We respectfully urge you to oppose HB 231 – Restaurant Tax Repeal Amendments (1st Substitute) being heard in the House Judiciary Committee.
The restaurant tax is a locally adopted funding mechanism that supports critical community assets benefiting both residents and visitors. While the 1st Substitute allows temporary continuation for counties with outstanding bond obligations, it ultimately eliminates this funding source entirely - without providing an alternative replacement revenue stream.
For our organization and many others in our county, restaurant tax funding directly supports:
(Specific local program or event)
(Specific facility, service, or initiative)
(Economic or community impact)
Repealing the tax would create significant funding gaps and reduce our ability to provide programs and services that strengthen our community and local economy.
We respectfully ask you to preserve the restaurant tax as it currently exists in statute and vote NO on HB 231 S1.
