Utah Code Ann. § 41-1a-1222
(1)
(a)
(c) The following are exempt from the fee required under Subsection (1)(a):
(2)
(a) Except as provided in Subsection (2)(b), the revenue generated under this section shall be:
(b) The revenue generated by a fee imposed under this section in a county of the first class shall be deposited or transferred as follows:
(i) 50% of the revenue shall be:
(ii) 20% of the revenue shall be:
(A) transferred to the legislative body of a city of the first class:
(II) that has:
(3) To impose or change the amount of a fee under this section, the county legislative body shall pass an ordinance:
(4)
(b) The notice described in Subsection (4)(a) shall: