(1) As used in this section: (a) "Annual local contribution" means: (i) for a participating local government, the lesser of $200,000 or an amount equal to 1.8% of the participating local government's tax revenue distribution amount under Subsection 59-12-205(2)(a) for the previous fiscal year; or (ii) for an eligible municipality or a grant eligible entity that is certified in accordance with Section 35A-8-609, $0. (b) "Eligible municipality" means the same as that term is defined in Section 35A-8-607. (c) "Grant eligible entity" means the same as that term is defined in Section 35A-8-608. (d) "Participating local government" means a county or municipality, as defined in Section 10-1-104, that is not an eligible municipality or grant eligible entity as certified by the department in accordance with Section 35A-8-609.

(a) "Annual local contribution" means: (i) for a participating local government, the lesser of $200,000 or an amount equal to 1.8% of the participating local government's tax revenue distribution amount under Subsection 59-12-205(2)(a) for the previous fiscal year; or (ii) for an eligible municipality or a grant eligible entity that is certified in accordance with Section 35A-8-609, $0.

(i) for a participating local government, the lesser of $200,000 or an amount equal to 1.8% of the participating local government's tax revenue distribution amount under Subsection 59-12-205(2)(a) for the previous fiscal year; or

(ii) for an eligible municipality or a grant eligible entity that is certified in accordance with Section 35A-8-609, $0.

(b) "Eligible municipality" means the same as that term is defined in Section 35A-8-607.

(c) "Grant eligible entity" means the same as that term is defined in Section 35A-8-608.

(d) "Participating local government" means a county or municipality, as defined in Section 10-1-104, that is not an eligible municipality or grant eligible entity as certified by the department in accordance with Section 35A-8-609.

(2) There is created a restricted account within the General Fund known as the Homeless Shelter Cities Mitigation Restricted Account.

(3) The account shall be funded by: (a) local sales and use tax revenue deposited into the account in accordance with Section 59-12-205; and (b) interest earned on the account.

(a) local sales and use tax revenue deposited into the account in accordance with Section 59-12-205; and

(b) interest earned on the account.

(4) (a) The department shall administer the account. (b) Subject to appropriation, the department shall disburse funds from the account to: (i) eligible municipalities in accordance with Sections 35A-8-607 and 63J-1-802; and (ii) grant eligible entities in accordance with Sections 35A-8-608 and 63J-1-802.

(a) The department shall administer the account.

(b) Subject to appropriation, the department shall disburse funds from the account to: (i) eligible municipalities in accordance with Sections 35A-8-607 and 63J-1-802; and (ii) grant eligible entities in accordance with Sections 35A-8-608 and 63J-1-802.

(i) eligible municipalities in accordance with Sections 35A-8-607 and 63J-1-802; and

(ii) grant eligible entities in accordance with Sections 35A-8-608 and 63J-1-802.