H.B. 148 Enrolled

COUNTY OPTION SALES TAX FOR BOTANICAL
AND CULTURAL ORGANIZATIONS
1997 GENERAL SESSION
STATE OF UTAH
Sponsor: Brian R. Allen
AN ACT RELATING TO REVENUE AND TAXATION; MODIFYING ROLE OF ADVISORY
BOARD IN FIRST CLASS COUNTIES; AND MAKING TECHNICAL
CORRECTIONS.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-12-704, as last amended by Chapters 79 and 284, Laws of Utah 1996
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-12-704 is amended to read:
59-12-704. Distribution of revenues -- Advisory board creation -- Determining
operating expenses.
(1) Except as provided in Subsection (5), and subject to the requirements of Subsection
(3), any revenues collected by a county of the first class under this part shall be distributed
annually by the county legislative body to support recreational facilities and botanical, cultural,
and zoological organizations within that first class county as follows:
(a) 30% of the revenue collected by the county under this section shall be distributed by
the county legislative body to support recreational facilities located within the county.
(b) 12.5% of the revenue collected by the county under this section shall be distributed
by the county legislative body to support zoological organizations located within the county. The
county legislative body shall determine how the monies shall be distributed among such
organizations.
(c) (i) 52.5% of the revenue collected by the county under this section shall be distributed
to botanical and cultural organizations with average annual operating expenses of more than
$250,000 as determined under Subsection (3).
(ii) Subject to Subsection (c)(iii), the county legislative body shall distribute the monies

among such organizations in proportion to their average annual operating expenses as determined
under Subsection (3).
(iii) The amount distributed to any such organization may not exceed 35% of the
organization's budget.
(d) 5% of the revenue collected by the county under this section shall be distributed to
botanical and cultural organizations with average annual operating expenses of less than $250,000
as determined under Subsection (3). The county legislative body shall determine how the monies
shall be distributed among such organizations.
(2) [An] (a) The county legislative body of each county of the first class shall create an
advisory board [consisting of seven appointees of the county legislative body, to include two
members of the Utah Arts Council, will be created] to advise the county legislative body on
disbursement of funds [generated by the tax imposed under the authority of this part in counties of
the first class] to botanical and cultural organizations under Subsection (1)(c)(i).
(b) The advisory board under Subsection (2)(a) shall consist of seven members appointed
by the county legislative body. Two of the seven members shall be appointed from the Utah Arts
Council.
(3) To be eligible to receive monies collected by the county under this part, a botanical,
cultural, and zoological organization located within a county of the first class shall, every three
years:
(a) calculate their average annual expenses based upon audited expenses for three preceding
fiscal years; and
(b) submit to the appropriate county legislative body:
(i) a verified audit of annual expenses for each of those three preceding fiscal years; and
(ii) the average annual expenses as calculated under Subsection (3)(a).
(4) When calculating average annual expenses as described in Subsection (3), each
botanical, cultural, and zoological organization shall use the same three-year fiscal period as
determined by the county legislative body.
(5) By July 1 of each year, the county legislative body of a first class county may index the

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threshold amount in Subsections (1)(a), (b), and (d). Any change shall be rounded off to the nearest
$100.
(6) In all other counties, the county legislative body shall distribute 30% of the revenues
collected by the county as a result of a tax imposed under this section to support recreational
facilities within the county and 70% of the revenues to botanical, cultural, and zoological
organizations within the county as determined by the county legislative body.
(7) The commission may retain an amount not to exceed 1-1/2% of the county option
funding collected under this part for the cost of administering this part.

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