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H.B. 107 Enrolled

                 

TOURISM MARKETING AMENDMENTS

                 
2001 GENERAL SESSION

                 
STATE OF UTAH

                 
Sponsor: Sheryl L. Allen

                  David Ure
Thomas V. Hatch
Afton B. Bradshaw


                  This act modifies provisions of the Utah Code relating to tourism marketing. The act defines
                  certain terms. The act increases the money in the Tourism Marketing Performance Fund.
                  The act modifies the Tourism Marketing Performance Fund Committee to include members
                  of the tourism industry. The act allows the Division of Travel Development to consult with
                  counties and travel regions about effective tourism promotion. The act clarifies the purposes
                  of the transient room tax and the tourism, recreation, cultural, and convention facilities tax.
                  The act requires counties with no existing tourism tax advisory boards to create and utilize
                  a tourism tax advisory board. The act makes technical changes.
                  This act affects sections of Utah Code Annotated 1953 as follows:
                  AMENDS:
                      9-2-1702, as enacted by Chapter 301, Laws of Utah 1997
                      9-2-1703, as enacted by Chapter 301, Laws of Utah 1997
                      9-2-1704, as enacted by Chapter 301, Laws of Utah 1997
                      9-2-1705, as enacted by Chapter 301, Laws of Utah 1997
                      9-3-204, as last amended by Chapter 109, Laws of Utah 1994
                      17-31-2, as last amended by Chapter 146, Laws of Utah 1998
                      59-12-603, as last amended by Chapter 319, Laws of Utah 2000
                  ENACTS:
                      9-2-1703.5, Utah Code Annotated 1953
                      9-2-1706, Utah Code Annotated 1953
                      17-31-8, Utah Code Annotated 1953
                  Be it enacted by the Legislature of the state of Utah:
                      Section 1. Section 9-2-1702 is amended to read:
                       9-2-1702. Definitions.


                      As used in this part:
                      [(1) "Administrator" means the Department of Community and Economic Development.]
                      [(2) "Commissioners" means the board of commissioners on the Division of Travel
                  Development.]
                      [(3)] (1) "Committee" means the Tourism Marketing Performance Fund Committee as
                  created in Section 9-2-1705 .
                      [(4)] (2) "Department" means the Department of Community and Economic Development.
                      (3) "Division" means the Division of Travel Development created in Section 9-3-204 .
                      [(5)] (4) "Fund" means the restricted account known as the Tourism Marketing Performance
                  Fund created in Section 9-2-1703 .
                      [(6)] (5) "Industry" means the following travel and tourism industry groups [as described in
                  Subsections 9-2-1703 (2)(c)(ii)(A) through (E).]:
                      (a) retail/eating and drinking;
                      (b) services/hotels and lodging;
                      (c) services/automotive rental;
                      (d) services/amusement and recreation; and
                      (e) transportation.
                      [(7) "Institutional advertising" means advertising of Utah's cultural, historical, recreational,
                  scenic, and tourist attractions to consumers outside of Utah.]
                      [(8) "Performance measurement" means a standard to measure the economic growth in the
                  travel and tourism industry in comparison with the previous year's sales tax receipts based on criteria
                  as provided in Section 9-2-1703 .]
                      (6) "Tourism marketing" means an activity to develop, encourage, solicit, or promote
                  tourism within this state that attracts transient guests to the state, including:
                      (a) planning;
                      (b) product development; and
                      (c) advertising directed to out of state consumers that promotes leisure travel products or
                  attractions specific to Utah.

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                      (7) "Tourism oriented sales and use taxes" means a state sales and use tax imposed under
                  Section 59-12-103 for amounts paid or charged for taxable items or services:
                      (a) described under Subsection 59-12-103 (1); and
                      (b) provided by a person described by the following SIC Codes of the 1987 Standard
                  Industrial Classification Manual of the federal Executive Office of the President, Office of
                  Management and Budget:
                      (i) SIC Codes 4011 through 4789;
                      (ii) SIC Codes 5812 and 5813;
                      (iii) SIC Codes 7011 through 7041;
                      (iv) SIC Codes 7513 through 7519; and
                      (v) SIC Codes 7812 through 7999.
                      (8) "Utah Tourism Industry Coalition" means the private nonprofit corporation created under
                  Title 16, Chapter 6a, Utah Revised Nonprofit Corporation Act, composed of tourism-related
                  businesses, organizations, and associations authorized to nominate committee members under
                  Section 9-2-1705 .
                      Section 2. Section 9-2-1703 is amended to read:
                       9-2-1703. Creation and administration of fund.
                      (1) (a) There is created within the General Fund a restricted account known as the "Tourism
                  Marketing Performance Fund."
                      (b) The fund shall be administered by the [administrator upon the advice and
                  recommendations of the committee] department in accordance with Section 9-2-1704 .
                      (2) The fund shall be funded by appropriations made to the fund by the Legislature in
                  accordance with Section 9-2-1703.5 .
                      (3) Any undistributed monies in the fund at the end of the fiscal year are nonlapsing except
                  that any balance greater than $200,000 at the end of the fiscal year shall lapse to the General Fund.
                      [(2) (a) The annual appropriation for the fund shall be determined by measuring the
                  economic growth in the travel and tourism industry in excess of the previous year's taxable sales.
                  In no event shall the annual appropriation exceed $200,000.]

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                      [(b) If the economic growth in the travel and tourism industry exceeds 4% growth, as
                  measured by taxable sales, based on the previous year's taxable sales, the administrator may receive
                  funding through distribution of revenues from the fund.]
                      [(c) The department shall utilize this criteria to qualify for an annual appropriation:]
                      [(i) the expenditures by the industry for promoting and marketing Utah's cultural,
                  recreational, and scenic attractions to consumers outside of Utah in the previous fiscal year;]
                      [(A) as reported to the State Tax Commission on a form designed by the State Tax
                  Commission;]
                      [(B) for the year beginning July 1 and ending June 30; and]
                      [(C) filed with the State Tax Commission prior to July 31 of each year; and]
                      [(ii) the amount of sales tax collected from the following industry groups:]
                      [(A) retail/eating and drinking;]
                      [(B) services/hotels and lodging;]
                      [(C) services/automotive rental;]
                      [(D) services/amusement and recreation; and]
                      [(E) transportation.]
                      [(d) If the department determines the industry's economic growth exceeds the previous
                  year's taxable sales by 4%, the Legislature shall appropriate $200,000 for the upcoming fiscal year.
                  The appropriation shall be the amount determined under Subsection (2)(c)(i) or (ii), whichever is the
                  lesser amount.]
                      Section 3. Section 9-2-1703.5 is enacted to read:
                      9-2-1703.5. Appropriations to the fund.
                      (1) The Legislature shall appropriate $200,000 to the fund each fiscal year for which the
                  State Tax Commission finds that the industry growth for the prior fiscal year equals or exceeds 4%.
                      (2) To determine the prior fiscal year industry growth the State Tax Commission shall:
                      (a) calculate the tourism-oriented sales and use taxes for the fiscal year two years preceding
                  the fiscal year of appropriation;
                      (b) calculate the tourism-oriented sales and use taxes for the fiscal year three years preceding

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                  the fiscal year of the appropriation; and
                      (c) determine whether the tourism-oriented sales and use taxes calculated in Subsection
                  (2)(a) increased from the tourism-oriented sales and use taxes calculated under Subsection (2)(b).
                      (3) The State Tax Commission shall report its determination under Subsection (2) to the
                  State Budget Office by no later than September 30 of each year.
                      Section 4. Section 9-2-1704 is amended to read:
                       9-2-1704. Distribution of fund monies -- Determination of recipients.
                      The appropriation to the [Tourism Marketing Performance Fund] fund required by Section
                  9-2-1703.5 shall be distributed [in the following manner: (1) the administrator shall distribute the
                  monies in the fund] by the department to the [Division of Travel Development] division to be used
                  [for the purposes as provided in Section 9-3-204 , with 75% of the funds allocated to marketing and
                  25% of the funds allocated to infrastructure; and] to fund the tourism marketing plan developed in
                  accordance with Section 9-2-1706 .
                      [(2) any undistributed appropriation at the end of the fiscal year shall be nonlapsing except
                  any balance greater than $200,000 shall lapse to the General Fund.]
                      Section 5. Section 9-2-1705 is amended to read:
                       9-2-1705. Creation of Tourism Marketing Performance Fund Committee -- Members
                  -- Appointment -- Qualifications --Terms -- Quorum -- Per diem and expenses -- Staff.
                      (1) There is created a Tourism Marketing Performance Fund Committee which shall consist
                  of [21] 11 voting members and one nonvoting member.
                      [(2) The members of the committee shall include:]
                      [(a) five members appointed by the Board of Commissioners of the Division of Travel
                  Development, three of whom are members of the Board of Commissioners; and]
                      [(b) 16 members of a private coalition of the industry known as the Utah Tourism Industry
                  Coalition recommended by the board of directors of the coalition.]
                      [(3) The governor shall appoint the committee members in Subsection (2)(b).]
                      (2) (a) The governor shall appoint 11 voting members to the committee including:
                      (i) one member from the automobile rental industry;

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                      (ii) one member representing public lands;
                      (iii) one member representing Utah Travel Regions;
                      (iv) the director of the Division of Travel Development;
                      (v) one member representing county tourism selected from a list of three qualified
                  individuals nominated by the Utah Association of Counties;
                      (vi) one member representing the restaurant industry selected from a list of three qualified
                  individuals nominated by the Utah Tourism Industry Coalition;
                      (vii) one member representing the hotel and lodging industry selected from a list of three
                  qualified individuals nominated by the Utah Tourism Industry Coalition;
                      (viii) one member representing the ski industry selected from a list of three qualified
                  individuals nominated by the Utah Tourism Industry Coalition;
                      (ix) one member representing the amusement and recreation industry selected from a list of
                  three qualified individuals nominated by the Utah Tourism Industry Coalition;
                      (x) one member representing the transportation industry selected from a list of three                   qualified
                  individuals nominated by the Utah Tourism Industry Coalition; and
                      (xi) one at large member representing the Utah tourism industry selected from a list of three
                  qualified individuals nominated by the Utah Tourism Industry Coalition.
                      (b) The president of the Senate and the speaker of the House of Representatives shall
                  nominate and the governor shall appoint one nonvoting member of the committee from the
                  Economic Development and Human Resources Appropriations Subcommittee.
                      (c) Members of the committee shall be nominated to provide geographic balance in
                  representation on the committee.
                      [(4)] (3) (a) The first committee appointments shall be for terms as follows:
                      [(a) seven] (i) five members shall be appointed for terms of [two years] one year; and
                      [(b) seven] (ii) six members shall be appointed for terms of [three] two years[; and].
                      [(c) seven members shall be appointed for terms of four years.]
                      (b) All subsequent appointments shall be for terms of two years.
                      (c) A member may not serve more than two full consecutive terms unless the governor

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                  determines that an additional term is in the best interest of the state.
                      [(5)] (4) If a vacancy occurs, the [Board of Commissioners or the] governor shall appoint
                  a qualified replacement to fill the unexpired term.
                      [(6)] (5) The committee shall elect a chair and a vice chair from its membership.
                      [(7) Eleven] (6) Six voting members of the committee shall constitute a quorum.
                      [(8) The committee shall advise the administrator on the recommended allocation of the
                  monies in the fund as provided in Section 9-2-1704 . The administrator shall distribute the monies
                  in the fund to the Division of Travel Development.]
                      [(9) The committee shall determine the time and place of meetings and any other procedural
                  matter not specified in this chapter.]
                      [(10)] (7) Members shall receive no compensation or benefits for their services, and shall
                  receive no per diem and expenses incurred in the performance of the member's official duties.
                      (8) Staff services to the committee shall be provided by the division.
                      (9) The terms of the members who are serving on the committee on April 30, 2001, shall
                  terminate on that date. The governor shall appoint members to the committee in accordance with
                  this section as in effect on May 1, 2001.
                      Section 6. Section 9-2-1706 is enacted to read:
                      9-2-1706. Duties of Tourism Marketing Performance Fund Committee.
                      (1) The committee and the division shall jointly develop a tourism marketing plan to
                  determine the best use of the funds in the Tourism Marketing Performance Fund.
                      (2) Any plan provided for under Subsection (1) shall address:
                      (a) enhancing the state's image;
                      (b) promoting Utah as a year-round destination;
                      (c) encouraging expenditures by visitors to the state; and
                      (d) the diversity of the state's travel regions.
                      (3) The committee shall comply with Title 52, Chapter 4, Open and Public Meetings, in
                  determining and giving notice of the time and place of any meetings.
                      (4) The committee may not perform any function not authorized by this section.

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                      Section 7. Section 9-3-204 is amended to read:
                       9-3-204. Division of Travel Development -- Powers and duties -- Travel development
                  plan.
                      (1) There is created within the department the Division of Travel Development under the
                  administration and general supervision of the director.
                      (2) The division shall be under the policy direction of the director.
                      (3) The division shall:
                      (a) be the travel development authority of the state;
                      (b) develop a travel promotion program for the state;
                      (c) develop a plan to increase the economic contribution by tourists visiting the state;
                      (d) plan and conduct a program of information, advertising, and publicity relating to the
                  recreational, scenic, historic, highway, and tourist advantages and attractions of the state at large; and
                      (e) encourage and assist in the coordination of the activities of persons, firms, associations,
                  corporations, travel regions, counties, and governmental agencies engaged in publicizing,
                  developing, and promoting the scenic attractions and tourist advantages of the state.
                      (4) Any plan provided for under Subsection (3) shall address, but not be limited to,
                  enhancing the state's image, promoting Utah as a year-round destination, encouraging expenditures
                  by visitors to the state, and expanding the markets where the state is promoted.
                      Section 8. Section 17-31-2 is amended to read:
                       17-31-2. Purposes of transient room tax -- Purchase or lease of facilities -- Mitigating
                  impacts of recreation, tourism, or conventions -- Issuance of bonds.
                      (1) Any county legislative body may impose the transient room tax provided for in Section
                  59-12-301 for the purposes of:
                      (a) establishing and promoting recreation, tourism, film production, and conventions;
                      (b) acquiring, leasing, constructing, furnishing, or operating convention meeting rooms,
                  exhibit halls, visitor information centers, museums, and related facilities;
                      (c) acquiring or leasing land required for or related to the purposes listed in Subsection
                  (1)(b); and

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                      (d) as required to mitigate the impacts of recreation, tourism, or conventions in counties of
                  the fourth, fifth, and sixth class, paying for:
                      (i) solid waste disposal operations;
                      (ii) emergency medical services;
                      (iii) search and rescue activities; and
                      (iv) law enforcement activities.
                      (2) [Counties] A county may use not more than 1/3 of the proceeds of the transient room tax
                  provided in Section 59-12-301 [either] for any combination of the following purposes:
                      (a) (i) [to acquire, lease, construct, furnish, maintain, or operate] acquiring, leasing,
                  constructing, furnishing, maintaining, or operating:
                      (A) convention meeting rooms[,];
                      (B) exhibit halls[,];
                      (C) visitor information centers[,];
                      (D) museums[,]; and
                      (E) related facilities[,]; and [to acquire or lease]
                      (ii) acquiring or leasing land required for or related to [these] the purposes[; or] described
                  in Subsection (2)(a)(i);
                      (b) as required to mitigate the impacts of recreation, tourism, or conventions in counties of
                  the fourth, fifth, and sixth class, to pay for:
                      (i) solid waste disposal operations;
                      (ii) emergency medical services;
                      (iii) search and rescue activities; and
                      (iv) law enforcement activities[.]; or
                      (c) making the annual payment of principal, interest, premiums, and necessary reserves for
                  any or the aggregate of bonds authorized under Subsection (3).
                      (3) (a) The county legislative body may[: (i)] issue bonds or cause bonds to be issued, as
                  permitted by law, to pay all or part of any costs incurred for the purposes set forth in [Subsection]
                  Subsection (2)(a) or (b) that are permitted to be paid from bond proceeds[; and].

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                      [(ii) use up to 1/3 of the proceeds of the transient room tax as provided in Section 59-12-301
                  to make the annual payment of principal, interest, premiums, and necessary reserves for any or the
                  aggregate of bonds issued.]
                      (b) When the proceeds of the transient room tax provided in Section 59-12-301 are not
                  needed for payment of principal, interest, premiums, and reserves on bonds issued as provided in
                  Subsection [(3)] (2)(c), the county legislative body shall use those proceeds as provided in
                  [Subsections] Subsection (1) [and], subject to the limitation of Subsection (2).
                      Section 9. Section 17-31-8 is enacted to read:
                      17-31-8. Tourism tax advisory boards.
                      (1) (a) Except as provided in Subsection (1)(b), any county that collects the following taxes
                  shall operate a tourism tax advisory board:
                      (i) the transient room tax allowed under Section 59-12-301 ; or
                      (ii) the tourism, recreation, cultural, and convention facilities tax allowed under Section
                  59-12-603 .
                      (b) Notwithstanding Subsection (1)(a), a county is exempt from Subsection (1)(a) if the
                  county has an existing board, council, committee, convention visitor's bureau, or body that
                  substantially conforms with Subsections (2), (3), and (4).
                      (2) A tourism tax advisory board created under Subsection (1) shall consist of at least five
                  members.
                      (3) A tourism tax advisory board shall be composed of any of the following members that:
                      (a) are residents of the county; and
                      (b) represent the local:
                      (i) hotel and lodging industry;
                      (ii) restaurant industry;
                      (iii) recreational facilities;
                      (iv) convention facilities;
                      (v) museums;
                      (vi) cultural attractions; or

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                      (vii) other tourism-related industries.
                      (4) A tourism tax advisory board shall advise the county legislative body on the best use of
                  revenues collected from:
                      (a) the transient room tax allowed under Section 59-12-301 ; and
                      (b) the tourism, recreation, cultural, and convention facilities tax allowed under Section
                  59-12-603 .
                      (5) A member of any county tourism tax advisory board:
                      (a) may not receive compensation or benefits for the member's services; and
                      (b) may receive per diem and expenses incurred in the performance of the member's official
                  duties.
                      Section 10. Section 59-12-603 is amended to read:
                       59-12-603. County tax -- Bases -- Rates -- Ordinance required -- Collection --
                  Administration -- Distribution -- Imposition of tax -- Tax rate change -- Effective date -- Notice
                  requirements.
                      (1) In addition to any other taxes, a county legislative body may, as provided in this part,
                  impose a tourism, recreation, cultural, and convention tax as follows:
                      (a) (i) a county legislative body of any county may impose a tax of not to exceed 3% on all
                  short-term leases and rentals of motor vehicles not exceeding 30 days, except for leases and rentals
                  of motor vehicles made for the purpose of temporarily replacing a person's motor vehicle that is
                  being repaired pursuant to a repair or an insurance agreement;
                      (ii) beginning on or after January 1, 1999, a county legislative body of any county imposing
                  a tax under Subsection (1)(a)(i) may, in addition to imposing the tax under Subsection (1)(a)(i),
                  impose a tax of not to exceed 4% on all short-term leases and rentals of motor vehicles not
                  exceeding 30 days, except for leases and rentals of motor vehicles made for the purpose of
                  temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair or an
                  insurance agreement;
                      (b) a county legislative body of any county may impose a tax of not to exceed 1% of all sales
                  of prepared foods and beverages that are sold by restaurants; and

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                      (c) a county legislative body of any county may impose a tax of not to exceed 1/2% of the
                  rent for every occupancy of a suite, room, or rooms on all persons, companies, corporations, or other
                  similar persons, groups, or organizations doing business as motor courts, motels, hotels, inns, or
                  similar public accommodations.
                      (2) The revenue from the imposition of the taxes provided for in Subsections (1)(a) through
                  (c) may be used for the purposes of financing[, in whole or in part,] tourism promotion, and the
                  development, operation, and maintenance of tourist, recreation, cultural, and convention facilities
                  as defined in Section 59-12-602 .
                      (3) The tax imposed under Subsection (1)(c) shall be in addition to the transient room tax
                  imposed under Part 3, Transient Room Tax, and may be imposed only by a county of the first class.
                      (4) (a) A tax imposed under this part shall be levied at the same time and collected in the
                  same manner as provided in Part 2, Local Sales and Use Tax Act, except that the collection and
                  distribution of the tax revenue is not subject to the provisions of Subsection 59-12-205 (2).
                      (b) A tax imposed under this part may be pledged as security for bonds, notes, or other
                  evidences of indebtedness incurred by a county under Title 11, Chapter 14, Utah Municipal Bond
                  Act, to finance tourism, recreation, cultural, and convention facilities.
                      (5) (a) In order to impose the tax under Subsection (1), each county legislative body shall
                  annually adopt an ordinance imposing the tax.
                      (b) (i) The ordinance under Subsection (5)(a) shall include provisions substantially the same
                  as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on those items
                  and sales described in Subsection (1).
                      (ii) A county legislative body imposing a tax under this part shall impose the tax as provided
                  in this section on the leases, rentals, and sales described in Subsection (1) relating to the Olympic
                  Winter Games of 2002 made to or by an organization exempt from federal income taxation under
                  Section 501(c)(3), Internal Revenue Code, except for leases, rentals, and sales described in
                  Subsection (1):
                      (A) paid for in full by the Salt Lake Organizing Committee for the Olympic Winter Games
                  of 2002;

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                      (B) exclusively used by:
                      (I) an officer, a trustee, or an employee of the Salt Lake Organizing Committee for the
                  Olympic Winter Games of 2002; or
                      (II) a volunteer supervised by the Salt Lake Organizing Committee for the Olympic Winter
                  Games of 2002; and
                      (C) for which the Salt Lake Organizing Committee for the Olympic Winter Games of 2002
                  does not receive reimbursement.
                      (c) The name of the county as the taxing agency shall be substituted for that of the state
                  where necessary, and an additional license is not required if one has been or is issued under Section
                  59-12-106 .
                      (6) In order to maintain in effect its tax ordinance adopted under this part, each county
                  legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1, Tax
                  Collection, adopt amendments to its tax ordinance to conform with the applicable amendments to
                  Part 1, Tax Collection.
                      (7) The commission shall:
                      (a) administer, collect, and enforce the tax authorized under this part pursuant to:
                      (i) the same procedures used to administer, collect, and enforce the sales and use tax under
                  Part 1, Tax Collection; and
                      (ii) Chapter 1, General Taxation Policies;
                      (b) (i) except as provided in Subsection (7)(c), for a tax under this part other than the tax
                  under Subsection (1)(a)(ii), distribute the revenues to the county imposing the tax; and
                      (ii) except as provided in Subsection (7)(c), for a tax under Subsection (1)(a)(ii), distribute
                  the revenues according to the distribution formula provided in Subsection (8); and
                      (c) deduct from the distributions under Subsection (7)(b) an administrative charge for
                  collecting the tax as provided in Section 59-12-206 .
                      (8) The commission shall distribute the revenues generated by the tax under Subsection
                  (1)(a)(ii) to each county collecting a tax under Subsection (1)(a)(ii) according to the following
                  formula:

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                      (a) the commission shall distribute 70% of the revenues based on the percentages generated
                  by dividing the revenues collected by each county under Subsection (1)(a)(ii) by the total revenues
                  collected by all counties under Subsection (1)(a)(ii); and
                      (b) the commission shall distribute 30% of the revenues based on the percentages generated
                  by dividing the population of each county collecting a tax under Subsection (1)(a)(ii) by the total
                  population of all counties collecting a tax under Subsection (1)(a)(ii).
                      (9) (a) For purposes of this Subsection (9):
                      (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation to
                  County.
                      (ii) "Annexing area" means an area that is annexed into a county.
                      (b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of a
                  tax under this part, the enactment, repeal, or change shall take effect:
                      (A) on the first day of a calendar quarter; and
                      (B) after a 75-day period beginning on the date the commission receives notice meeting the
                  requirements of Subsection (9)(b)(ii) from the county.
                      (ii) The notice described in Subsection (9)(b)(i)(B) shall state:
                      (A) that the county will enact or repeal a tax or change the rate of a tax under this part;
                      (B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
                      (C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
                      (D) if the county enacts the tax or changes the rate of the tax described in Subsection
                  (9)(b)(ii)(A), the new rate of the tax.
                      (c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
                  in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
                      (A) on the first day of a calendar quarter; and
                      (B) after a 75-day period beginning on the date the commission receives notice meeting the
                  requirements of Subsection (9)(c)(ii) from the county that annexes the annexing area.
                      (ii) The notice described in Subsection (9)(c)(i)(B) shall state:
                      (A) that the annexation described in Subsection (9)(c)(i) will result in a change in the rate

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                  of a tax under this part for the annexing area;
                      (B) the statutory authority for the tax described in Subsection (9)(c)(ii)(A);
                      (C) the effective date of the tax described in Subsection (9)(c)(ii)(A); and
                      (D) the new rate of the tax described in Subsection (9)(c)(ii)(A).

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