Effective May 6, 2026, Utah municipal candidates required to report campaign finances must file yearly reports until they submit the required zero-balance account closing papers.
Covered municipal candidates must report campaign balances, donations, and spending annually until they file the required account closing papers. Reports are due January 10 or the next business day.
Candidates can stop yearly reporting once donations and spending stop and they file the required zero-balance closing papers. Remaining money must go to donors, eligible charities, or lawful political spending.
A late year-end report brings a $100 fine, with a chance to show payment is not required. Municipalities may also adopt stricter year-end reporting rules.
Covered candidates must file yearly campaign money reports with their municipal clerk or recorder. The duty covers municipal candidates required to file campaign finance statements under Section 10-3-208. Reports show the December 31 balance and yearly donation and spending totals. Previously unreported transactions must include amounts and donor names, if known, or spending recipient names. Candidates must confirm that, to their best knowledge, they have reported all donations and spending. Checks count as received when candidates take possession of them. Reports are due by 5 p.m., starting the year after the municipal general election. Each report covers the previous calendar year.
Candidates must file an account closing statement and a final report to stop yearly reporting. These rules cover candidates subject to the yearly reporting duty. Candidates must stop receiving donations and spending money. Their campaign account, most recent year-end report, and attached final report must each show a zero balance. Before filing the closing statement, candidates must return leftover money to donors, donate it to a charity exempt from federal income tax under Section 501(c)(3), or spend it lawfully for political purposes. Candidates may file the closing statement and final report at any time. Yearly reporting continues until both reach the municipal clerk or recorder.
Municipal clerks or recorders must impose a $100 fine for a late year-end report. The fine applies to candidates who miss the year-end reporting deadline. Candidates must receive a reasonable chance to show that payment is not required, using evidence showing that this is more likely than not. Municipalities may adopt stricter year-end reporting rules. The state rules apply when they do not. Payment is due by 5 p.m. on the last business day that is at least 30 calendar days after the clerk or recorder imposes the fine.
No hearings or votes scheduled.