1. (1) "Emergency services" means:

   1. (a) emergency medical services as defined in Section 53-2d-101;
   2. (b) fire protection services; or
   3. (c) a combination of emergency medical services, as defined in Section 53-2d-101, and fire protection services.
2. (2) "Emergency services tax" means the sales and use tax authorized under Section 59-12-2402.

3. (3) "Governing body" means:

   1. (a) for a county, city, or town, the legislative body of the county, city, or town; or

   2. (b) for a special service district:

      1. (i) the legislative body of the county, city, or town that established the special service district, if no administrative control board has been created under Section 17D-1-301; or
      2. (ii) the administrative control board of the special service district, if an administrative control board has been created under Section 17D-1-301.

4. (4) "Qualifying political subdivision" means:

   1. (a) a specified county;
   2. (b) a special service district established under Title 17D, Chapter 1, Special Service District Act, to provide emergency services within a specified county; or

   3. (c) a city or town that:

      1. (i) is located:

         1. (A) within a specified county; and
         2. (B) outside the boundaries of a special service district described in Subsection (4)(b); and
      2. (ii) provides, or contracts with a special service district described in Subsection (4)(b) to receive, emergency services within the city or town.

5. (5) "Specified county" means a county of the second or third class, as classified in Section 17-60-104, that contains:

   1. (a) a national park and two or more state parks within or partially within the county's boundaries; and
   2. (b) a municipality with a population of 95,000 or more.

Amended by Chapter 324, 2026 General Session