This bill addresses an oversight from last year’s SB 235, which created the Homeless Shelter Cities Mitigation Restricted Account. The State Tax Commission retains a percentage of county and city local option sales and use tax revenue to fund the restricted account, but under last year’s bill, only counties and cities with homeless shelters with 60 beds or more were eligible to receive funding from the account. This 60-bed threshold unintentionally disqualified homeless shelters in rural Utah from funding. HB 203 extends eligibility for funding to homeless shelters in counties of the third, fourth, fifth, and sixth class with 25 beds or more.