Imposition

(1) There is imposed an annual Boating Grant Tax on a vessel required to be registered under Section 73-18-7. (2) The division shall: (a) collect the tax imposed in Subsection (1); and (b) deposit the revenue from the tax imposed in Subsection (1) into the Utah Boating Grant Account created in Section 73-18-22.3. (3) Except as provided in Section 59-34-104, the Boating Grant Tax is: (a) for personal watercraft:Age of Personal WatercraftUtah Boating Grant Tax12 or more years$59 or more years but less than 12 years$126 or more years but less than 9 years$173 or more years but less than 6 years$22Less than 3 years$27 (b) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:Length of VesselUtah Boating Grant Tax15 feet or more in length but less than 19 feet in length$719 feet or more in length but less than 23 feet in length$1223 feet or more in length but less than 27 feet in length$2027 feet or more in length but less than 31 feet in length$37 (c) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$129 or more years but less than 12 years$326 or more years but less than 9 years$403 or more years but less than 6 years$55Less than 3 years$75 (d) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$259 or more years but less than 12 years$606 or more years but less than 9 years$873 or more years but less than 6 years$110Less than 3 years$137 (e) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$509 or more years but less than 12 years$906 or more years but less than 9 years$1203 or more years but less than 6 years$155Less than 3 years$200 (f) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:Age of VesselUtah Boating Grant Tax12 or more years$609 or more years but less than 12 years$1256 or more years but less than 9 years$1753 or more years but less than 6 years$250Less than 3 years$350 (g) $5 regardless of the age of the vessel if the vessel is: (i) less than 15 feet in length; (ii) a canoe; (iii) a jon boat; or (iv) a utility boat.