Utah Code Title 11. Cities, Counties, and Local Taxing Units § 11-36a-305. Calculating impact fees

(a) the construction contract price;

(b) the cost of acquiring land, improvements, materials, and fixtures;

(c) for services provided for and directly related to the construction of the system improvements, the cost for planning and surveying, and engineering fees;

(d) for a political subdivision, debt service charges, if the political subdivision might use impact fees as a revenue stream to pay the principal and interest on bonds, notes, or other obligations issued to finance the costs of the system improvements; and

(e) one or more expenses for overhead.