10-3-209.1. Municipal office candidate -- Year-end summary report -- Penalty.

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Effective 5/6/2026

(1)The definitions in Sections 10-3-208 and 10-3-209 apply to this section.

(a)A candidate who is required to file a campaign finance statement under Section 10-3-208 shall file a year-end summary report with the municipal clerk or recorder no later than 5 p.m. on January 10 of the year after the municipal general election is held.

(b)A candidate described in Subsection (2)(a) who has not filed a statement of account dissolution and final summary report under Section 10-3-209.3 shall continue to file a year-end summary report no later than 5 p.m. on January 10 of each year until the statement of account dissolution and final summary report are filed.

(c)For purposes of Subsections (2)(a) and

(b), if January 10 is not a business day, the candidate shall file the year-end summary report no later than 5 p.m. on the first business day after January 10.

(a)Each year-end summary report shall include the following information as of December 31 of the previous year:

(i)the ending balance of the candidate's campaign account;

(ii)the aggregate amount of contributions received during the previous calendar year;

(iii)the aggregate amount of expenditures made during the previous calendar year;

(iv)for each contribution received during the previous calendar year that was not reported on a campaign finance statement filed under Section 10-3-208 , the information required under Subsection 10-3-208(7)(a)(ii)(A) ; and

(v)for each expenditure made during the previous calendar year that was not reported on a campaign finance statement filed under Section 10-3-208 , the information required under Subsection 10-3-208(7)(a)(ii)(B) .

(b)For purposes of Subsection (3)(a) , a contribution made by check or other negotiable instrument is received by the candidate on the date the candidate takes possession of the check or negotiable instrument.

(4)The candidate shall certify in the year-end summary report that, to the best of the candidate's knowledge, all contributions and all expenditures have been reported as of December 31 of the previous year.

(a)A municipal clerk or recorder shall impose a $100 fine against a candidate who fails to timely file a year-end summary report in accordance with this section.

(b)A candidate against whom a municipal clerk or recorder imposes a fine under this section shall pay the fine no later than 5 p.m. on the last business day that is at least 30 calendar days after the day on which the municipal clerk or recorder imposes the fine.

(c)A municipal clerk or recorder shall provide a candidate who receives a fine under this Subsection

(5)a reasonable opportunity to establish, by a preponderance of the evidence, that payment of the fine is not required.

(a)A municipality may adopt an ordinance requiring a candidate to file a year-end summary report with requirements that are more stringent than the requirements described in this section.

(b)If a municipality fails to adopt an ordinance described in Subsection (6)(a) , a candidate shall comply with the requirements of this section.

Enacted by Chapter 289 , 2026 General Session