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S.B. 270

             1     

TRANSPORTATION FUNDING AMENDMENTS

             2     
2001 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Sponsor: Michael G. Waddoups

             5      This act modifies the Revenue and Taxation Code by modifying the allocation of a portion
             6      of the additional public transit tax. This act provides an effective date.
             7      This act affects sections of Utah Code Annotated 1953 as follows:
             8      AMENDS:
             9          59-12-502 (Effective 07/01/01), as last amended by Chapter 253, Laws of Utah 2000
             10          59-12-502 (Superseded 07/01/01), as last amended by Chapter 291, Laws of Utah 1998
             11      Be it enacted by the Legislature of the state of Utah:
             12          Section 1. Section 59-12-502 (Effective 07/01/01) is amended to read:
             13           59-12-502 (Effective 07/01/01). Additional public transit tax for expanded system and
             14      fixed guideway and interstate improvements -- Base -- Rate -- Voter approval.
             15          (1) (a) (i) Except as provided in Subsection (1)(a)(ii), and in addition to other sales and use
             16      taxes, including the public transit district tax authorized by Section 59-12-501 , a county, city, or
             17      town within a transit district organized under Title 17A, Chapter 2, Part 10, Utah Public Transit
             18      District Act, may impose a sales and use tax of 1/4 of 1% on the transactions described in
             19      Subsection 59-12-103 (1), to fund a fixed guideway and expanded public transportation system.
             20          (ii) Notwithstanding Subsection (1)(a)(i), a county, city, or town may not impose a tax
             21      under this section on:
             22          (A) the sales and uses described in Section 59-12-104 to the extent the sales and uses are
             23      exempt from taxation under Section 59-12-104 ; and
             24          (B) any amounts paid or charged by a vendor that collects a tax under Subsection
             25      59-12-107 (1)(b).
             26          (b) A county, city, or town may impose the tax under this section only if the governing
             27      body of the county, city, or town submits, by resolution, the proposal to all the qualified voters


             28      within the county, city, or town for approval at a general or special election conducted in the
             29      manner provided by statute. Notice of the election shall be given by the county, city, or town
             30      governing body 15 days in advance in the manner prescribed by statute.
             31          (2) If the majority of the voters voting in this election approve the proposal, it shall
             32      become effective on the date provided by the county, city, or town governing body.
             33          (3) (a) This section may not be construed to require an election in jurisdictions where
             34      voters have previously approved a public transit sales or use tax.
             35          (b) This section shall be construed to require an election to impose the sales and use tax
             36      authorized by this section, including jurisdictions where the voters have previously approved the
             37      sales and use tax authorized by Section 59-12-501 , but this section may not be construed to affect
             38      the sales and use tax authorized by Section 59-12-501 .
             39          (4) No public funds shall be spent to promote the required election.
             40          (5) Notwithstanding the designated use of revenues in Subsection (1), of the revenues
             41      generated by the tax imposed under this section by any county of the first class[,]:
             42          (a) 75% shall be allocated to fund a fixed guideway and expanded public transportation
             43      system; and
             44          (b) 25% shall be allocated to fund new construction, major renovations, [repairs,] and
             45      improvements to Interstate 15 and state highways within the county and to pay any debt service
             46      and bond issuance costs related to those projects.
             47          Section 2. Section 59-12-502 (Superseded 07/01/01) is amended to read:
             48           59-12-502 (Superseded 07/01/01). Additional public transit tax for expanded system
             49      and fixed guideway and interstate improvements -- Rate -- Voter approval.
             50          (1) (a) In addition to other sales and use taxes, and the public transit district tax authorized
             51      by Section 59-12-501 , any county, city, or town within a transit district organized under Title 17A,
             52      Chapter 2, Part 10, Utah Public Transit District Act, may impose a sales and use tax of 1/4 of 1%
             53      on the sales and uses described in Subsection 59-12-103 (1), subject to the exemptions provided
             54      in Section 59-12-104 , to fund a fixed guideway and expanded public transportation system.
             55          (b) A county, city, or town may impose the tax under this section only if the governing
             56      body of the county, city, or town submits, by resolution, the proposal to all the qualified voters
             57      within the county, city, or town for approval at a general or special election conducted in the
             58      manner provided by statute. Notice of the election shall be given by the county, city, or town


             59      governing body 15 days in advance in the manner prescribed by statute.
             60          (2) If the majority of the voters voting in this election approve the proposal, it shall
             61      become effective on the date provided by the county, city, or town governing body.
             62          (3) This section may not be construed to require an election in jurisdictions where voters
             63      have previously approved a public transit sales or use tax. This section shall be construed to
             64      require an election to impose the sales and use tax authorized by this section, including
             65      jurisdictions where the voters have previously approved the transit district sales and use tax
             66      authorized by Section 59-12-501 , but this section may not be construed to affect the sales and use
             67      tax authorized by Section 59-12-501 .
             68          (4) No public funds shall be spent to promote the required election.
             69          (5) Notwithstanding the designated use of revenues in Subsection (1), of the revenues
             70      generated by the tax imposed under this section by any county of the first class[,]:
             71          (a) 75% shall be allocated to fund a fixed guideway and expanded public transportation
             72      system; and
             73          (b) 25% shall be allocated to fund new construction, major renovations, [repairs,] and
             74      improvements to Interstate 15 and state highways within the county and to pay any debt service
             75      and bond issuance costs related to those projects.
             76          Section 3. Effective date.
             77          If approved by two-thirds of all the members elected to each house, this act takes effect
             78      upon approval by the governor, or the day following the constitutional time limit of Utah
             79      Constitution Article VII, Section 8, without the governor's signature, or in the case of a veto, the
             80      date of veto override, except that Section 59-12-502 (Effective 07/01/01) takes effect on July 1,
             81      2001.




Legislative Review Note
    as of 2-8-01 1:57 PM


A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel


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