(1) The division shall impose a fee on a small-scale solar entity installed on or after January 1, 2026, in an amount of:
(a) for a small-scale solar entity of 2 megawatts or less, $10 for each installed system; or
(b) for a small-scale solar entity between 2 megawatts and 20 megawatts, $500 for each installed system.
(2) The division may collect the fee described in Subsection (1):
(a) no more than one time in calendar year 2026; and
(b) no more than one time in calendar year 2027.
(3) The division shall deposit the revenue collected from the fee under this section:
(a) into the account described in Section 19-6-1303; and
(b) for the costs of conducting the study on solar panel recycling described in Section 19-6-1309.
(4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the division may make rules for the collection of fees under this section.