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H.B. 282
This document includes House Floor Amendments incorporated into the bill on Thu, Jan 25,
2007 at 2:09 PM by ddonat. -->
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SALES AND USE TAXATION OF FOOD AND
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FOOD INGREDIENTS
3
2007 GENERAL SESSION
4
STATE OF UTAH
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Chief Sponsor: Merlynn T. Newbold
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Senate Sponsor:
Michael G. Waddoups
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Cosponsor:Greg J. Curtis
8
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LONG TITLE
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General Description:
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This bill amends the Sales and Use Tax Act and the Rural Health Services chapter to
12
provide that food and food ingredients are generally not subject to certain local sales
13
and use taxes, to establish a fund to distribute monies to fund rural health care facilities
14
and services that are impacted by providing that food and food ingredients are generally
15
not subject to local sales and use taxes for rural health care facilities and services, and
16
to increase the maximum tax rate for the resort communities tax.
17
Highlighted Provisions:
18
This bill:
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. provides that food and food ingredients are not subject to certain local sales and use
20
taxes, except with respect to certain bundled transactions;
21
. defines terms;
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. creates a restricted special revenue fund to distribute monies to fund rural health
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care facilities and services that are impacted by providing that food and food
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ingredients are not generally subject to local sales and use taxes for rural health care
25
facilities and services, including:
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. addressing the distribution and expenditure of fund revenues; and
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. requiring unexpended monies remaining in the fund at the end of a fiscal year to
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be deposited into the General Fund;
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. increases the maximum tax rate for the resort communities local sales and use tax
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from 1% to 1.1%; and
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. makes technical changes.
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Monies Appropriated in this Bill:
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This bill appropriates:
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. as an ongoing appropriation subject to future budget constraints, $403,425 from the
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General Fund for fiscal year 2007-08 to the Department of Health.
36
Other Special Clauses:
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This bill takes effect on H. [
July 1, 2007
] January 1, 2008 .H .
38
Utah Code Sections Affected:
39
AMENDS:
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59-1-210, as last amended by Chapter 271, Laws of Utah 1995
41
59-12-401, as last amended by Chapter 253, Laws of Utah 2006
42
59-12-402, as last amended by Chapter 253, Laws of Utah 2006
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59-12-501, as last amended by Chapter 253, Laws of Utah 2006
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59-12-502, as last amended by Chapters 253 and 329, Laws of Utah 2006
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59-12-703, as last amended by Chapter 253, Laws of Utah 2006
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59-12-802, as last amended by Chapters 253 and 302, Laws of Utah 2006
47
59-12-804, as last amended by Chapter 253, Laws of Utah 2006
48
59-12-1001, as last amended by Chapter 253, Laws of Utah 2006
49
59-12-1302, as last amended by Chapter 253, Laws of Utah 2006
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59-12-1402, as last amended by Chapter 253, Laws of Utah 2006
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59-12-1503, as last amended by Chapter 253, Laws of Utah 2006
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59-12-1703, as enacted by Chapter 1, Laws of Utah 2006, Fourth Special Session
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ENACTS:
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26-9-4, Utah Code Annotated 1953
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Be it enacted by the Legislature of the state of Utah:
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Section 1.
Section
26-9-4
is enacted to read:
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26-9-4. Rural Health Care Facilities Fund -- Source of revenues -- Interest --
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Distribution of revenues -- Expenditure of revenues -- Unexpended revenues lapse into
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the General Fund.
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(1) As used in this section:
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(a) "Emergency medical services" is as defined in Section
26-8a-102
.
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(b) "Federally qualified health center" is as defined in 42 U.S.C. Sec. 1395x.
64
(c) "Freestanding urgent care center" is as defined in Section
59-12-801
.
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(d) "Fund" means the Rural Health Care Facilities Fund created by this section.
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(e) "Nursing care facility" is as defined in Section
26-21-2
.
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(f) "Rural city hospital" is as defined in Section
59-12-801
.
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(g) "Rural county health care facility" is as defined in Section
59-12-801
.
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(h) "Rural county hospital" is as defined in Section
59-12-801
.
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(i) "Rural county nursing care facility" is as defined in Section
59-12-801
.
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(j) "Rural emergency medical services" is as defined in Section
59-12-801
.
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(k) "Rural health clinic" is as defined in 42 U.S.C. Sec. 1395x.
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(l) "Sales and use tax revenues for rural health care facilities for the prior quarter"
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means the total amount of revenues:
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(i) that are:
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(A) distributed to county legislative bodies and city legislative bodies by the State Tax
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Commission; and
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(B) collected from the taxes imposed in accordance with Sections
59-12-802
and
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59-12-804
:
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(I) for the calendar quarter immediately preceding the calendar quarter for which the
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executive director makes a quarterly distribution in accordance with Subsection (5); and
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(II) after subtracting:
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(Aa) any administrative fee retained by the State Tax Commission in accordance with
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Section
59-12-802
or
59-12-804
; and
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(Bb) any amounts retained in accordance with Section
59-12-108
; and
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(ii) as determined by the executive director on the basis of data provided to the
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executive director by the State Tax Commission.
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(2) There is created a restricted special revenue fund known as the Rural Health Care
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Facilities Fund.
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(3) (a) The fund shall be funded by amounts appropriated by the Legislature.
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(b) Any interest earned on the fund shall be deposited into the General Fund.
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(4) Subject to Subsection (5), the executive director shall for a fiscal year distribute
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monies deposited into the fund to each:
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(a) county legislative body of a county that, on July 1, 2007, imposes a tax in
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accordance with Section
59-12-802
; or
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(b) city legislative body of a city that, on July 1, 2007, imposes a tax in accordance
97
with Section
59-12-804
.
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(5) For each fiscal year for which monies are deposited into the fund, each county
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legislative body or city legislative body described in Subsection (4) shall receive a percentage
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of the monies deposited into the fund as provided in this Subsection (5).
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(a) The executive director shall calculate four quarterly distributions by dividing the
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monies deposited into the fund by four.
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(b) Each calendar quarter, the executive director shall distribute to each county
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legislative body and each city legislative body described in Subsection (4) a portion of the
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quarterly distribution determined in accordance with Subsection (5)(a) by:
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(i) calculating the percentage of sales and use tax revenues for rural health care
107
facilities for the prior quarter collected within each county and city described in Subsection (4);
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(ii) for each county and city described in Subsection (4), calculating the product of:
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(A) the amount of the quarterly distribution determined in accordance with Subsection
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(5)(a); and
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(B) the percentage calculated in accordance with Subsection (5)(b)(i); and
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(iii) distributing the amount calculated under Subsection (5)(b)(ii) to each county
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legislative body and each city legislative body described in Subsection (4) on or before the last
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day of the first month of the calendar quarter for which the executive director is making the
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quarterly distribution.
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(6) (a) Subject to Subsection (6)(b), each calendar quarter, a county legislative body
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shall distribute the portion of the quarterly distribution the county legislative body receives in
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accordance with Subsection (5):
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(i) for a county of the third, fourth, or fifth class, to fund rural county health care
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facilities in that county; and
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(ii) for a county of the sixth class, to fund:
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(A) emergency medical services in that county;
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(B) federally qualified health centers in that county;
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(C) freestanding urgent care centers in that county;
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(D) rural county health care facilities in that county;
126
(E) rural health clinics in that county; or
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(F) a combination of Subsections (6)(a)(ii)(A) through (E).
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(b) Each calendar quarter, a county legislative body shall distribute a percentage of the
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portion of the quarterly distribution the county legislative body receives in accordance with
130
Subsection (5) to each center, clinic, facility, or service described in Subsection (6)(a) equal to
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the same percentage that the county legislative body distributes to that center, clinic, facility, or
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service for that same calendar quarter in accordance with Section
59-12-803
.
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(c) A center, clinic, facility, or service that receives a distribution in accordance with
134
this Subsection (6) shall expend that distribution for the same purposes for which monies
135
generated by a tax under Section
59-12-802
may be expended.
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(7) (a) Subject to Subsection (7)(b), each calendar quarter, a city legislative body shall
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distribute the portion of the quarterly distribution the city legislative body receives in
138
accordance with Subsection (5) to fund rural city hospitals in that city.
139
(b) Each calendar quarter, a city legislative body shall distribute a percentage of the
140
portion of the quarterly distribution the city legislative body receives in accordance with
141
Subsection (5) to each rural city hospital described in Subsection (7)(a) equal to the same
142
percentage that the city legislative body distributes to that rural city hospital for that same
143
calendar quarter in accordance with Section
59-12-805
.
144
(c) A rural city hospital that receives a distribution in accordance with this Subsection
145
(7) shall expend that distribution for the same purposes for which monies generated by a tax
146
under Section
59-12-804
may be expended.
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(8) Any monies remaining in the Rural Health Care Facilities Fund at the end of a
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fiscal year after the executive director makes the distributions required by this section shall
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lapse into the General Fund.
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Section 2.
Section
59-1-210
is amended to read:
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59-1-210. General powers and duties.
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The powers and duties of the commission are as follows:
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(1) to sue and be sued in its own name;
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(2) to adopt rules and policies consistent with the Constitution and laws of this state to
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govern the commission, executive director, division directors, and commission employees in
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the performance of their duties;
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(3) to adopt rules and policies consistent with the Constitution and laws of the state, to
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govern county boards and officers in the performance of any duty relating to assessment,
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equalization, and collection of taxes;
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(4) to prescribe the use of forms relating to the assessment of property for state or local
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taxation, the equalization of those assessments, the reporting of property or income for state or
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local taxation purposes, or for the computation of those taxes and the reporting of any
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information, statistics, or data required by the commission;
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(5) to administer and supervise the tax laws of the state;
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(6) to prepare and maintain from year to year a complete record of all lands subject to
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taxation in this state, and all machinery used in mining and all property or surface
167
improvements upon or appurtenant to mines or mining claims;
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(7) to exercise general supervision over assessors and county boards of equalization
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including the authority to enforce Section
59-2-303.1
, and over other county officers in the
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performance of their duties relating to the assessment of property and collection of taxes, so
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that all assessments of property are just and equal, according to fair market value, and that the
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tax burden is distributed without favor or discrimination;
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(8) to reconvene any county board of equalization which, when reconvened, may only
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address business approved by the commission and extend the time for which any county board
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of equalization may sit for the equalization of assessments;
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(9) to confer with, advise, and direct county treasurers, assessors, and other county
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officers in matters relating to the assessment and equalization of property for taxation and the
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collection of taxes;
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(10) to provide for and hold annually at such time and place as may be convenient a
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district or state convention of county assessors, auditors, and other county officers to consider
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and discuss matters relative to taxation, uniformity of valuation, and changes in the law relative
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to taxation and methods of assessment, to which county assessors and other officers called to
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attend shall attend at county expense;
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(11) to direct proceedings, actions, and prosecutions to enforce the laws relating to the
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penalties, liabilities, and punishments of public officers, persons, and officers or agents of
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corporations for failure or neglect to comply with the statutes governing the reporting,
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assessment, and taxation of property;
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(12) to cause complaints to be made in the proper court seeking removal from office of
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assessors, auditors, members of county boards, and other assessing, taxing, or disbursing
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officers, who are guilty of official misconduct or neglect of duty;
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(13) to require county attorneys to immediately institute and prosecute actions and
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proceedings in respect to penalties, forfeitures, removals, and punishments for violations of the
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laws relating to the assessment and taxation of property in their respective counties;
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(14) to require any person to furnish any information required by the commission to
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ascertain the value and the relative burden borne by all kinds of property in the state, and to
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require from all state and local officers any information necessary for the proper discharge of
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the duties of the commission;
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(15) to examine all records relating to the valuation of property of any person;
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(16) to subpoena witnesses to appear and give testimony and produce records relating
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to any matter before the commission;
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(17) to cause depositions of witnesses to be taken as in civil actions at the request of
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the commission or any party to any matter or proceeding before the commission;
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(18) to authorize any member or employee of the commission to administer oaths and
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affirmations in any matter or proceeding relating to the exercise of the powers and duties of the
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commission;
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(19) to visit periodically each county of the state, to investigate and direct the work and
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methods of local assessors and other officials in the assessment, equalization, and taxation of
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property, and to ascertain whether the law requiring the assessment of all property not exempt
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from taxation, and the collection of taxes, have been properly administered and enforced;
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(20) to carefully examine all cases where evasion or violation of the laws for
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assessment and taxation of property is alleged, to ascertain whether existing laws are defective
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or improperly administered;
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(21) to furnish to the governor from time to time such assistance and information as the
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governor requires;
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(22) to transmit to the governor and to each member of the Legislature
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recommendations as to legislation which will correct or eliminate defects in the operation of
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the tax laws and will equalize the burden of taxation within the state;
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(23) to correct any error in any assessment made by it at any time before the tax is due
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and report the correction to the county auditor, who shall enter the corrected assessment upon
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the assessment roll;
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(24) to compile and publish statistics relating to taxation in the state and prepare and
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submit an annual budget to the governor for inclusion in the state budget to be submitted to the
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Legislature;
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(25) to perform any further duties imposed by law, and exercise all powers necessary in
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the performance of its duties;
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(26) to adopt a schedule of fees assessed for services provided by the commission,
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unless otherwise provided by statute. The fee shall be reasonable and fair, and shall reflect the
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cost of services provided. Each fee established in this manner shall be submitted to and
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approved by the Legislature as part of the commission's annual appropriations request. The
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commission may not charge or collect any fee proposed in this manner without approval by the
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Legislature; [and]
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(27) to comply with the procedures and requirements of Title 63, Chapter 46b,
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Administrative Procedures Act, in its adjudicative proceedings[.]; and
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(28) provide data to the executive director of the Department of Health for purposes of
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the distribution required by Section
26-9-4
.
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Section 3.
Section
59-12-401
is amended to read:
237
59-12-401. Resort communities tax -- Base -- Rate -- Collection fees.
238
(1) (a) In addition to other sales and use taxes, a city or town in which the transient
239
room capacity as defined in Section
59-12-405
is greater than or equal to 66% of the
240
municipality's permanent census population may impose a sales and use tax of up to [1%] 1.1%
241
on the transactions described in Subsection
59-12-103
(1) located within the city or town.
242
(b) Notwithstanding Subsection (1)(a), a city or town may not impose a tax under this
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section on:
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(i) the sale of:
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(A) a motor vehicle;
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(B) an aircraft;
247
(C) a watercraft;
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(D) a modular home;
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(E) a manufactured home; or
250
(F) a mobile home;
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(ii) the sales and uses described in Section
59-12-104
to the extent the sales and uses
252
are exempt from taxation under Section
59-12-104
; [and]
253
(iii) [any] amounts paid or charged by a seller that collects a tax under Subsection
254
59-12-107
(1)(b)[.]; and
255
(iv) except as provided in Subsection (1)(d), amounts paid or charged for food and
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food ingredients.
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(c) For purposes of this Subsection (1), the location of a transaction shall be
258
determined in accordance with Section
59-12-207
.
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(d) A city or town imposing a tax under this section shall impose the tax on amounts
260
paid or charged for food and food ingredients if:
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(i) the food and food ingredients are sold as part of a bundled transaction attributable to
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food and food ingredients and tangible personal property other than food and food ingredients;
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and
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(ii) the seller collecting the tax is a seller other than a seller that collects a tax in
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accordance with Subsection
59-12-107
(1)(b).
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(2) (a) An amount equal to the total of any costs incurred by the state in connection
267
with the implementation of Subsection (1) which exceed, in any year, the revenues received by
268
the state from its collection fees received in connection with the implementation of Subsection
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(1) shall be paid over to the state General Fund by the cities and towns which impose the tax
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provided for in Subsection (1).
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(b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among
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those cities and towns according to the amount of revenue the respective cities and towns
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generate in that year through imposition of that tax.
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Section 4.
Section
59-12-402
is amended to read:
275
59-12-402. Additional resort communities sales and use tax -- Base -- Rate --
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Collection fees -- Resolution and voter approval requirements -- Election requirements --
277
Notice requirements -- Ordinance requirements.
278
(1) (a) Subject to Subsections (2) through (6), the governing body of a municipality in
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which the transient room capacity as defined in Section
59-12-405
is greater than or equal to
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66% of the municipality's permanent census population may, in addition to the sales tax
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authorized under Section
59-12-401
, impose an additional resort communities sales tax in an
282
amount that is less than or equal to .5% on the transactions described in Subsection
283
59-12-103
(1) located within the municipality.
284
(b) Notwithstanding Subsection (1)(a), the governing body of a municipality may not
285
impose a tax under this section on:
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(i) the sale of:
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(A) a motor vehicle;
288
(B) an aircraft;
289
(C) a watercraft;
290
(D) a modular home;
291
(E) a manufactured home; or
292
(F) a mobile home;
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(ii) the sales and uses described in Section
59-12-104
to the extent the sales and uses
294
are exempt from taxation under Section
59-12-104
; [and]
295
(iii) [any] amounts paid or charged by a seller that collects a tax under Subsection
296
59-12-107
(1)(b)[.]; and
297
(iv) except as provided in Subsection (1)(d), amounts paid or charged for food and
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food ingredients.
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(c) For purposes of this Subsection (1), the location of a transaction shall be
300
determined in accordance with Section
59-12-207
.
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(d) A municipality imposing a tax under this section shall impose the tax on amounts
302
paid or charged for food and food ingredients if:
303
(i) the food and food ingredients are sold as part of a bundled transaction attributable to
304
food and food ingredients and tangible personal property other than food and food ingredients;
305
and
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(ii) the seller collecting the tax is a seller other than a seller that collects a tax in
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accordance with Subsection
59-12-107
(1)(b).
308
(2) (a) An amount equal to the total of any costs incurred by the state in connection
309
with the implementation of Subsection (1) which exceed, in any year, the revenues received by
310
the state from its collection fees received in connection with the implementation of Subsection
311
(1) shall be paid over to the state General Fund by the cities and towns which impose the tax
312
provided for in Subsection (1).
313
(b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among
314
those cities and towns according to the amount of revenue the respective cities and towns
315
generate in that year through imposition of that tax.
316
(3) To impose an additional resort communities sales tax under this section, the
317
governing body of the municipality shall:
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(a) pass a resolution approving the tax; and
319
(b) except as provided in Subsection (6), obtain voter approval for the tax as provided
320
in Subsection (4).
321
(4) To obtain voter approval for an additional resort communities sales tax under
322
Subsection (3)(b), a municipality shall:
323
(a) hold the additional resort communities sales tax election during:
324
(i) a regular general election; or
325
(ii) a municipal general election; and
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(b) publish notice of the election:
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(i) 15 days or more before the day on which the election is held; and
328
(ii) in a newspaper of general circulation in the municipality.
329
(5) An ordinance approving an additional resort communities sales tax under this
330
section shall provide an effective date for the tax as provided in Section
59-12-403
.
331
(6) (a) Except as provided in Subsection (6)(b), a municipality is not subject to the
332
voter approval requirements of Subsection (3)(b) if, on or before January 1, 1996, the
333
municipality imposed a license fee or tax on businesses based on gross receipts pursuant to
334
Section
10-1-203
.
335
(b) The exception from the voter approval requirements in Subsection (6)(a) does not
336
apply to a municipality that, on or before January 1, 1996, imposed a license fee or tax on only
337
one class of businesses based on gross receipts pursuant to Section
10-1-203
.
338
Section 5.
Section
59-12-501
is amended to read:
339
59-12-501. Public transit tax -- Base -- Rate -- Voter approval.
340
(1) (a) (i) In addition to other sales and use taxes, any county, city, or town within a
341
transit district organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act,
342
may impose a sales and use tax of up to .25% on the transactions described in Subsection
343
59-12-103
(1) located within the county, city, or town, to fund a public transportation system.
344
(ii) Notwithstanding Subsection (1)(a)(i), a county, city, or town may not impose a tax
345
under this section on:
346
(A) the sales and uses described in Section
59-12-104
to the extent the sales and uses
347
are exempt from taxation under Section
59-12-104
; [and]
348
(B) [any] amounts paid or charged by a seller that collects a tax under Subsection
349
59-12-107
(1)(b)[.]; and
350
(C) except as provided in Subsection (1)(c), amounts paid or charged for food and food
351
ingredients.
352
(b) For purposes of this Subsection (1), the location of a transaction shall be
353
determined in accordance with Section
59-12-207
.
354
(c) A county, city, or town imposing a tax under this section shall impose the tax on
355
amounts paid or charged for food and food ingredients if:
356
(i) the food and food ingredients are sold as part of a bundled transaction attributable to
357
food and food ingredients and tangible personal property other than food and food ingredients;
358
and
359
(ii) the seller collecting the tax is a seller other than a seller that collects a tax in
360
accordance with Subsection
59-12-107
(1)(b).
361
[(c)] (d) (i) A county, city, or town may impose a tax under this section only if the
362
governing body of the county, city, or town, by resolution, submits the proposal to all the
363
qualified voters within the county, city, or town for approval at a general or special election
364
conducted in the manner provided by statute.
365
(ii) An election under Subsection
17B-2-512
(3)(a)(ii) approving the annexation of an
366
area to a public transit district or local district and approving for that annexed area the sales and
367
use tax authorized by this section satisfies the election requirement of Subsection (1)[(c)] (d)(i)
368
for the area to be annexed to the public transit district or local district.
369
(2) (a) If only a portion of a county is included within a public transit district, the
370
proposal may be submitted only to the qualified voters residing within the boundaries of the
371
proposed or existing public transit district.
372
(b) Notice of any such election shall be given by the county, city, or town governing
373
body 15 days in advance in the manner prescribed by statute.
374
(c) If a majority of the voters voting in such election approve the proposal, it shall
375
become effective on the date provided by the county, city, or town governing body.
376
(3) This section may not be construed to require an election in jurisdictions where
377
voters have previously approved a public transit sales or use tax.
378
Section 6.
Section
59-12-502
is amended to read:
379
59-12-502. Additional public transit tax for expanded system and fixed guideway
380
and interstate improvements -- Base -- Rate -- Voter approval.
381
(1) (a) (i) In addition to other sales and use taxes, including the public transit district tax
382
authorized by Section
59-12-501
, a county, city, or town within a transit district organized
383
under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act, may impose a sales and
384
use tax of .25% on the transactions described in Subsection
59-12-103
(1) located within the
385
county, city, or town, to fund a fixed guideway and expanded public transportation system.
386
(ii) Notwithstanding Subsection (1)(a)(i), a county, city, or town may not impose a tax
387
under this section on:
388
(A) the sales and uses described in Section
59-12-104
to the extent the sales and uses
389
are exempt from taxation under Section
59-12-104
; [and]
390
(B) [any] amounts paid or charged by a seller that collects a tax under Subsection
391
59-12-107
(1)(b)[.]; and
392
(C) except as provided in Subsection (1)(c), amounts paid or charged for food and food
393
ingredients.
394
(b) For purposes of this Subsection (1), the location of a transaction shall be
395
determined in accordance with Section
59-12-207
.
396
(c) A county, city, or town imposing a tax under this section shall impose the tax on
397
amounts paid or charged for food and food ingredients if:
398
(i) the food and food ingredients are sold as part of a bundled transaction attributable to
399
food and food ingredients and tangible personal property other than food and food ingredients;
400
and
401
(ii) the seller collecting the tax is a seller other than a seller that collects a tax in
402
accordance with Subsection
59-12-107
(1)(b).
403
[(c)] (d) (i) A county, city, or town may impose the tax under this section only if the
404
governing body of the county, city, or town submits, by resolution, the proposal to all the
405
qualified voters within the county, city, or town for approval at a general or special election
406
conducted in the manner provided by statute.
407
(ii) Notice of the election under Subsection (1)[(c)](d)(i) shall be given by the county,
408
city, or town governing body 15 days in advance in the manner prescribed by statute.
409
(2) If the majority of the voters voting in this election approve the proposal, it shall
410
become effective on the date provided by the county, city, or town governing body.
411
(3) (a) This section may not be construed to require an election in jurisdictions where
412
voters have previously approved a public transit sales or use tax.
413
(b) This section shall be construed to require an election to impose the sales and use
414
tax authorized by this section, including jurisdictions where the voters have previously
415
approved the sales and use tax authorized by Section
59-12-501
, but this section may not be
416
construed to affect the sales and use tax authorized by Section
59-12-501
.
417
(4) No public funds shall be spent to promote the required election.
418
(5) (a) Notwithstanding the designated use of revenues in Subsection (1), of the
419
revenues generated by the tax imposed under this section by any county of the first class:
420
(i) 75% shall be allocated to fund a fixed guideway and expanded public transportation
421
system; and
422
(ii) except as provided in Subsection (5)(b), 25% shall be allocated to fund new
423
construction, major renovations, and improvements to Interstate 15 and state highways within
424
the county and to pay any debt service and bond issuance costs related to those projects.
425
(b) Notwithstanding the designated use of revenues in Subsection (1), beginning on
426
July 1, 2006, and ending on July 1, 2007, a county of the first class may expend an amount not
427
to exceed $3,500,000 of the revenues described in Subsection (5)(a)(ii) for expenses relating to
428
reconfiguring railroad curves within that county to reduce rail congestion.
429
(6) A county of the first class may, through an interlocal agreement, authorize the
430
deposit or transfer of the portion of the revenues described in Subsection (5)(a)(ii) to the Public
431
Transportation System Tax Highway Fund created in Section
72-2-121
.
432
Section 7.
Section
59-12-703
is amended to read:
433
59-12-703. Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of
434
tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.
435
(1) (a) (i) A county legislative body may submit an opinion question to the residents of
436
that county, by majority vote of all members of the legislative body, so that each resident of the
437
county, except residents in municipalities that have already imposed a sales and use tax under
438
Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and Zoological
439
Organizations or Facilities, has an opportunity to express the resident's opinion on the
440
imposition of a local sales and use tax of .1% on the transactions described in Subsection
441
59-12-103
(1) located within the county, to fund recreational and zoological facilities, botanical,
442
cultural, and zoological organizations, and rural radio stations, in that county.
443
(ii) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a
444
tax under this section on:
445
(A) the sales and uses described in Section
59-12-104
to the extent the sales and uses
446
are exempt from taxation under Section
59-12-104
;
447
(B) sales and uses within municipalities that have already imposed a sales and use tax
448
under Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and
449
Zoological Organizations or Facilities; [and]
450
(C) [any] amounts paid or charged by a seller that collects a tax under Subsection
451
59-12-107
(1)(b)[.]; and
452
(D) except as provided in Subsection (1)(c), amounts paid or charged for food and food
453
ingredients.
454
(b) For purposes of this Subsection (1), the location of a transaction shall be
455
determined in accordance with Section
59-12-207
.
456
(c) A county legislative body imposing a tax under this section shall impose the tax on
457
amounts paid or charged for food and food ingredients if:
458
(i) the food and food ingredients are sold as part of a bundled transaction attributable to
459
food and food ingredients and tangible personal property other than food and food ingredients;
460
and
461
(ii) the seller collecting the tax is a seller other than a seller that collects a tax in
462
accordance with Subsection
59-12-107
(1)(b).
463
[(c)] (d) The election shall follow the procedures outlined in Title 11, Chapter 14,
464
Local Government Bonding Act.
465
(2) (a) If the county legislative body determines that a majority of the county's
466
registered voters voting on the imposition of the tax have voted in favor of the imposition of
467
the tax as prescribed in Subsection (1)(a), the county legislative body may impose the tax by a
468
majority vote of all members of the legislative body on the transactions:
469
(i) described in Subsection (1); and
470
(ii) within the county, including the cities and towns located in the county, except those
471
cities and towns that have already imposed a sales and use tax under Part 14, City or Town
472
Option Funding For Botanical, Cultural, Recreational, and Zoological Organizations or
473
Facilities.
474
(b) A county legislative body may revise county ordinances to reflect statutory changes
475
to the distribution formula or eligible recipients of revenues generated from a tax imposed
476
under Subsection (2)(a):
477
(i) after the county legislative body submits an opinion question to residents of the
478
county in accordance with Subsection (1) giving them the opportunity to express their opinion
479
on the proposed revisions to county ordinances; and
480
(ii) if the county legislative body determines that a majority of those voting on the
481
opinion question have voted in favor of the revisions.
482
(3) The monies generated from any tax imposed under Subsection (2) shall be used for
483
funding:
484
(a) recreational and zoological facilities located within the county or a city or town
485
located in the county, except a city or town that has already imposed a sales and use tax under
486
Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and Zoological
487
Organizations or Facilities; and
488
(b) ongoing operating expenses of:
489
(i) recreational facilities described in Subsection (3)(a);
490
(ii) botanical, cultural, and zoological organizations within the county; and
491
(iii) rural radio stations within the county.
492
(4) (a) A tax authorized under this part shall be:
493
(i) except as provided in Subsection (4)(b), administered, collected, and enforced in
494
accordance with:
495
(A) the same procedures used to administer, collect, and enforce the tax under:
496
(I) Part 1, Tax Collection; or
497
(II) Part 2, Local Sales and Use Tax Act; and
498
(B) Chapter 1, General Taxation Policies; and
499
(ii) levied for a period of ten years and may be reauthorized at the end of the ten-year
500
period in accordance with this section.
501
(b) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject to
502
Subsections
59-12-205
(2) through (7).
503
(5) (a) For purposes of this Subsection (5):
504
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2,
505
Annexation to County.
506
(ii) "Annexing area" means an area that is annexed into a county.
507
(b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a
508
county enacts or repeals a tax under this part, the enactment or repeal shall take effect:
509
(A) on the first day of a calendar quarter; and
510
(B) after a 90-day period beginning on the date the commission receives notice meeting
511
the requirements of Subsection (5)(b)(ii) from the county.
512
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
513
(A) that the county will enact or repeal a tax under this part;
514
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
515
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
516
(D) if the county enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the
517
tax.
518
(c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
519
(5)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
520
(A) that begins after the effective date of the enactment of the tax; and
521
(B) if the billing period for the transaction begins before the effective date of the
522
enactment of the tax under this section.
523
(ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
524
(5)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
525
(A) that began before the effective date of the repeal of the tax; and
526
(B) if the billing period for the transaction begins before the effective date of the repeal
527
of the tax imposed under this section.
528
(iii) Subsections (5)(c)(i) and (ii) apply to transactions subject to a tax under:
529
(A) Subsection
59-12-103
(1)(b);
530
(B) Subsection
59-12-103
(1)(c);
531
(C) Subsection
59-12-103
(1)(d);
532
(D) Subsection
59-12-103
(1)(e);
533
(E) Subsection
59-12-103
(1)(f);
534
(F) Subsection
59-12-103
(1)(g);
535
(G) Subsection
59-12-103
(1)(h);
536
(H) Subsection
59-12-103
(1)(i);
537
(I) Subsection
59-12-103
(1)(j); or
538
(J) Subsection
59-12-103
(1)(k).
539
(d) (i) Notwithstanding Subsection (5)(b)(i), if a tax due under this chapter on a
540
catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
541
enactment or repeal of a tax described in Subsection (5)(b)(i) takes effect:
542
(A) on the first day of a calendar quarter; and
543
(B) beginning 60 days after the effective date of the enactment or repeal under
544
Subsection (5)(b)(i).
545
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
546
the commission may by rule define the term "catalogue sale."
547
(e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
548
on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
549
part for an annexing area, the enactment or repeal shall take effect:
550
(A) on the first day of a calendar quarter; and
551
(B) after a 90-day period beginning on the date the commission receives notice meeting
552
the requirements of Subsection (5)(e)(ii) from the county that annexes the annexing area.
553
(ii) The notice described in Subsection (5)(e)(i)(B) shall state:
554
(A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
555
repeal of a tax under this part for the annexing area;
556
(B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
557
(C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
558
(D) the rate of the tax described in Subsection (5)(e)(ii)(A).
559
(f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
560
(5)(f)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
561
(A) that begins after the effective date of the enactment of the tax; and
562
(B) if the billing period for the transaction begins before the effective date of the
563
enactment of the tax under this section.
564
(ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
565
(5)(f)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
566
(A) that began before the effective date of the repeal of the tax; and
567
(B) if the billing period for the transaction begins before the effective date of the repeal
568
of the tax imposed under this section.
569
(iii) Subsections (5)(f)(i) and (ii) apply to transactions subject to a tax under:
570
(A) Subsection
59-12-103
(1)(b);
571
(B) Subsection
59-12-103
(1)(c);
572
(C) Subsection
59-12-103
(1)(d);
573
(D) Subsection
59-12-103
(1)(e);
574
(E) Subsection
59-12-103
(1)(f);
575
(F) Subsection
59-12-103
(1)(g);
576
(G) Subsection
59-12-103
(1)(h);
577
(H) Subsection
59-12-103
(1)(i);
578
(I) Subsection
59-12-103
(1)(j); or
579
(J) Subsection
59-12-103
(1)(k).
580
(g) (i) Notwithstanding Subsection (5)(e)(i), if a tax due under this chapter on a
581
catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
582
enactment or repeal of a tax described in Subsection (5)(e)(i) takes effect:
583
(A) on the first day of a calendar quarter; and
584
(B) beginning 60 days after the effective date of the enactment or repeal under
585
Subsection (5)(e)(i).
586
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
587
the commission may by rule define the term "catalogue sale."
588
Section 8.
Section
59-12-802
is amended to read:
589
59-12-802. Imposition of rural county health care facilities tax -- Expenditure of
590
tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax.
591
(1) (a) A county legislative body of a county of the third, fourth, fifth, or sixth class
592
may impose a sales and use tax of up to 1%:
593
(i) on the transactions described in Subsection
59-12-103
(1) located within the county;
594
and
595
(ii) subject to Subsection (3), to fund:
596
(A) for a county of the third, fourth, or fifth class, rural county health care facilities in
597
that county; or
598
(B) for a county of the sixth class:
599
(I) emergency medical services in that county;
600
(II) federally qualified health centers in that county;
601
(III) freestanding urgent care centers in that county;
602
(IV) rural county health care facilities in that county;
603
(V) rural health clinics in that county; or
604
(VI) a combination of Subsections (1)(a)(ii)(B)(I) through (V).
605
(b) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a
606
tax under this section on:
607
(i) the sales and uses described in Section
59-12-104
to the extent the sales and uses
608
are exempt from taxation under Section
59-12-104
;
609
(ii) a transaction to the extent a rural city hospital tax is imposed on that transaction in
610
a city that imposes a tax under Section
59-12-804
; [and]
611
(iii) [any] amounts paid or charged by a seller that collects a tax under Subsection
612
59-12-107
(1)(b)[.]; and
613
(iv) except as provided in Subsection (1)(d), amounts paid or charged for food and
614
food ingredients.
615
(c) For purposes of this Subsection (1), the location of a transaction shall be
616
determined in accordance with Section
59-12-207
.
617
(d) A county legislative body imposing a tax under this section shall impose the tax on
618
amounts paid or charged for food and food ingredients if:
619
(i) the food and food ingredients are sold as part of a bundled transaction attributable to
620
food and food ingredients and tangible personal property other than food and food ingredients;
621
and
622
(ii) the seller collecting the tax is a seller other than a seller that collects a tax in
623
accordance with Subsection
59-12-107
(1)(b).
624
(2) (a) Before imposing a tax under Subsection (1)(a), a county legislative body shall
625
obtain approval to impose the tax from a majority of the:
626
(i) members of the county's legislative body; and
627
(ii) county's registered voters voting on the imposition of the tax.
628
(b) The county legislative body shall conduct the election according to the procedures
629
and requirements of Title 11, Chapter 14, Local Government Bonding Act.
630
(3) (a) The monies generated by a tax imposed under Subsection (1) by a county
631
legislative body of a county of the third, fourth, or fifth class may only be used for the
632
financing of:
633
(i) ongoing operating expenses of a rural county health care facility within that county;
634
(ii) the acquisition of land for a rural county health care facility within that county; or
635
(iii) the design, construction, equipping, or furnishing of a rural county health care
636
facility within that county.
637
(b) The monies generated by a tax imposed under Subsection (1) by a county of the
638
sixth class may only be used for the financing of:
639
(i) ongoing operating expenses of a center, clinic, or facility described in Subsection
640
(1)(a)(ii)(B) within that county;
641
(ii) the acquisition of land for a center, clinic, or facility described in Subsection
642
(1)(a)(ii)(B) within that county;
643
(iii) the design, construction, equipping, or furnishing of a center, clinic, or facility
644
described in Subsection (1)(a)(ii)(B) within that county; or
645
(iv) the provision of rural emergency medical services within that county.
646
(4) (a) A tax under this section shall be:
647
(i) except as provided in Subsection (4)(b), administered, collected, and enforced in
648
accordance with:
649
(A) the same procedures used to administer, collect, and enforce the tax under:
650
(I) Part 1, Tax Collection; or
651
(II) Part 2, Local Sales and Use Tax Act; and
652
(B) Chapter 1, General Taxation Policies; and
653
(ii) levied for a period of ten years and may be reauthorized at the end of the ten-year
654
period by the county legislative body as provided in Subsection (1).
655
(b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
656
Subsections
59-12-205
(2) through (7).
657
(5) The commission may retain an amount not to exceed 1-1/2% of the tax collected
658
under this section for the cost of administering this tax.
659
Section 9.
Section
59-12-804
is amended to read:
660
59-12-804. Imposition of rural city hospital tax -- Base -- Rate -- Administration,
661
collection, and enforcement of tax.
662
(1) (a) A city legislative body may impose a sales and use tax of up to 1%:
663
(i) on the transactions described in Subsection
59-12-103
(1) located within the city;
664
and
665
(ii) to fund rural city hospitals in that city.
666
(b) Notwithstanding Subsection (1)(a)(i), a city legislative body may not impose a tax
667
under this section on:
668
(i) the sales and uses described in Section
59-12-104
to the extent the sales and uses
669
are exempt from taxation under Section
59-12-104
; [and]
670
(ii) [any] amounts paid or charged by a seller that collects a tax under Subsection
671
59-12-107
(1)(b)[.]; and
672
(iii) except as provided in Subsection (1)(d), amounts paid or charged for food and
673
food ingredients.
674
(c) For purposes of this Subsection (1), the location of a transaction shall be
675
determined in accordance with Section
59-12-207
.
676
(d) A city legislative body imposing a tax under this section shall impose the tax on
677
amounts paid or charged for food and food ingredients if:
678
(i) the food and food ingredients are sold as part of a bundled transaction attributable to
679
food and food ingredients and tangible personal property other than food and food ingredients;
680
and
681
(ii) the seller collecting the tax is a seller other than a seller that collects a tax in
682
accordance with Subsection
59-12-107
(1)(b).
683
(2) (a) Before imposing a tax under Subsection (1)(a), a city legislative body shall
684
obtain approval to impose the tax from a majority of the:
685
(i) members of the city legislative body; and
686
(ii) city's registered voters voting on the imposition of the tax.
687
(b) The city legislative body shall conduct the election according to the procedures and
688
requirements of Title 11, Chapter 14, Local Government Bonding Act.
689
(3) The monies generated by a tax imposed under Subsection (1) may only be used for
690
the financing of:
691
(a) ongoing operating expenses of a rural city hospital;
692
(b) the acquisition of land for a rural city hospital; or
693
(c) the design, construction, equipping, or furnishing of a rural city hospital.
694
(4) (a) A tax under this section shall be:
695
(i) except as provided in Subsection (4)(b), administered, collected, and enforced in
696
accordance with:
697
(A) the same procedures used to administer, collect, and enforce the tax under:
698
(I) Part 1, Tax Collection; or
699
(II) Part 2, Local Sales and Use Tax Act; and
700
(B) Chapter 1, General Taxation Policies; and
701
(ii) levied for a period of ten years and may be reauthorized at the end of the ten-year
702
period by the city legislative body as provided in Subsection (1).
703
(b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
704
Subsections
59-12-205
(2) through (7).
705
(5) The commission may retain an amount not to exceed 1-1/2% of the tax collected
706
under this section for the cost of administering the tax.
707
Section 10.
Section
59-12-1001
is amended to read:
708
59-12-1001. Authority to impose tax for highways or to fund a system for public
709
transit -- Base -- Rate -- Ordinance requirements -- Voter approval requirements --
710
Election requirements -- Notice of election requirements -- Exceptions to voter approval
711
requirements -- Enactment or repeal of tax -- Effective date -- Notice requirements.
712
(1) (a) A city or town in which the transactions described in Subsection
59-12-103
(1)
713
are not subject to a sales and use tax under Section
59-12-501
may as provided in this part
714
impose a sales and use tax of .25% on the transactions described in Subsection
59-12-103
(1)
715
located within the city or town.
716
(b) Notwithstanding Subsection (1)(a), a city or town may not impose a tax under this
717
section on:
718
(i) the sales and uses described in Section
59-12-104
to the extent the sales and uses
719
are exempt from taxation under Section
59-12-104
; [and]
720
(ii) [any] amounts paid or charged by a seller that collects a tax under Subsection
721
59-12-107
(1)(b)[.]; and
722
(iii) except as provided in Subsection (1)(d), amounts paid or charged for food and
723
food ingredients.
724
(c) For purposes of this Subsection (1), the location of a transaction shall be
725
determined in accordance with Section
59-12-207
.
726
(d) A city or town imposing a tax under this section shall impose the tax on amounts
727
paid or charged for food and food ingredients if:
728
(i) the food and food ingredients are sold as part of a bundled transaction attributable to
729
food and food ingredients and tangible personal property other than food and food ingredients;
730
and
731
(ii) the seller collecting the tax is a seller other than a seller that collects a tax in
732
accordance with Subsection
59-12-107
(1)(b).
733
(2) (a) A city or town imposing a tax under this part may use the revenues generated by
734
the tax:
735
(i) for the construction and maintenance of highways under the jurisdiction of the city
736
or town imposing the tax;
737
(ii) subject to Subsection (2)(b), to fund a system for public transit; or
738
(iii) for a combination of the purposes described in Subsections (2)(a)(i) and (ii).
739
(b) (i) For purposes of Subsection (2)(a)(ii) and except as provided in Subsection
740
(2)(b)(ii), "public transit" is as defined in Section
17A-2-1004
.
741
(ii) Notwithstanding Subsection (2)(b)(i), "public transit" does not include a fixed
742
guideway system.
743
(3) To impose a tax under this part, the governing body of the city or town shall:
744
(a) pass an ordinance approving the tax; and
745
(b) except as provided in Subsection (7), obtain voter approval for the tax as provided
746
in Subsection (4).
747
(4) To obtain voter approval for a tax under Subsection (3)(b), a city or town shall:
748
(a) hold an election during:
749
(i) a regular general election; or
750
(ii) a municipal general election; and
751
(b) publish notice of the election:
752
(i) 15 days or more before the day on which the election is held; and
753
(ii) in a newspaper of general circulation in the city or town.
754
(5) An ordinance approving a tax under this part shall provide an effective date for the
755
tax as provided in Subsection (6).
756
(6) (a) For purposes of this Subsection (6):
757
(i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
758
4, Annexation.
759
(ii) "Annexing area" means an area that is annexed into a city or town.
760
(b) (i) Except as provided in Subsection (6)(c) or (d), if, on or after July 1, 2004, a city
761
or town enacts or repeals a tax under this part, the enactment or repeal shall take effect:
762
(A) on the first day of a calendar quarter; and
763
(B) after a 90-day period beginning on the date the commission receives notice meeting
764
the requirements of Subsection (6)(b)(ii) from the city or town.
765
(ii) The notice described in Subsection (6)(b)(i)(B) shall state:
766
(A) that the city or town will enact or repeal a tax under this part;
767
(B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A);
768
(C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and
769
(D) if the city or town enacts the tax described in Subsection (6)(b)(ii)(A), the rate of
770
the tax.
771
(c) (i) Notwithstanding Subsection (6)(b)(i), for a transaction described in Subsection
772
(6)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
773
(A) that begins after the effective date of the enactment of the tax; and
774
(B) if the billing period for the transaction begins before the effective date of the
775
enactment of the tax under Subsection (1).
776
(ii) Notwithstanding Subsection (6)(b)(i), for a transaction described in Subsection
777
(6)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
778
(A) that began before the effective date of the repeal of the tax; and
779
(B) if the billing period for the transaction begins before the effective date of the repeal
780
of the tax imposed under Subsection (1).
781
(iii) Subsections (6)(c)(i) and (ii) apply to transactions subject to a tax under:
782
(A) Subsection
59-12-103
(1)(b);
783
(B) Subsection
59-12-103
(1)(c);
784
(C) Subsection
59-12-103
(1)(d);
785
(D) Subsection
59-12-103
(1)(e);
786
(E) Subsection
59-12-103
(1)(f);
787
(F) Subsection
59-12-103
(1)(g);
788
(G) Subsection
59-12-103
(1)(h);
789
(H) Subsection
59-12-103
(1)(i);
790
(I) Subsection
59-12-103
(1)(j); or
791
(J) Subsection
59-12-103
(1)(k).
792
(d) (i) Notwithstanding Subsection (6)(b)(i), if a tax due under this chapter on a
793
catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
794
enactment or repeal of a tax described in Subsection (6)(b)(i) takes effect:
795
(A) on the first day of a calendar quarter; and
796
(B) beginning 60 days after the effective date of the enactment or repeal under
797
Subsection (6)(b)(i).
798
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
799
the commission may by rule define the term "catalogue sale."
800
(e) (i) Except as provided in Subsection (6)(f) or (g), if, for an annexation that occurs
801
on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
802
part for an annexing area, the enactment or repeal shall take effect:
803
(A) on the first day of a calendar quarter; and
804
(B) after a 90-day period beginning on the date the commission receives notice meeting
805
the requirements of Subsection (6)(e)(ii) from the city or town that annexes the annexing area.
806
(ii) The notice described in Subsection (6)(e)(i)(B) shall state:
807
(A) that the annexation described in Subsection (6)(e)(i) will result in an enactment or
808
repeal of a tax under this part for the annexing area;
809
(B) the statutory authority for the tax described in Subsection (6)(e)(ii)(A);
810
(C) the effective date of the tax described in Subsection (6)(e)(ii)(A); and
811
(D) the rate of the tax described in Subsection (6)(e)(ii)(A).
812
(f) (i) Notwithstanding Subsection (6)(e)(i), for a transaction described in Subsection
813
(6)(f)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
814
(A) that begins after the effective date of the enactment of the tax; and
815
(B) if the billing period for the transaction begins before the effective date of the
816
enactment of the tax under Subsection (1).
817
(ii) Notwithstanding Subsection (6)(e)(i), for a transaction described in Subsection
818
(6)(f)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
819
(A) that began before the effective date of the repeal of the tax; and
820
(B) if the billing period for the transaction begins before the effective date of the repeal
821
of the tax imposed under Subsection (1).
822
(iii) Subsections (6)(f)(i) and (ii) apply to transactions subject to a tax under:
823
(A) Subsection
59-12-103
(1)(b);
824
(B) Subsection
59-12-103
(1)(c);
825
(C) Subsection
59-12-103
(1)(d);
826
(D) Subsection
59-12-103
(1)(e);
827
(E) Subsection
59-12-103
(1)(f);
828
(F) Subsection
59-12-103
(1)(g);
829
(G) Subsection
59-12-103
(1)(h);
830
(H) Subsection
59-12-103
(1)(i);
831
(I) Subsection
59-12-103
(1)(j); or
832
(J) Subsection
59-12-103
(1)(k).
833
(g) (i) Notwithstanding Subsection (6)(e)(i), if a tax due under this chapter on a
834
catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
835
enactment or repeal of a tax described in Subsection (6)(e)(i) takes effect:
836
(A) on the first day of a calendar quarter; and
837
(B) beginning 60 days after the effective date of the enactment or repeal under
838
Subsection (6)(e)(i).
839
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
840
the commission may by rule define the term "catalogue sale."
841
(7) (a) Except as provided in Subsection (7)(b), a city or town is not subject to the
842
voter approval requirements of Subsection (3)(b) if:
843
(i) on or before January 1, 1996, the city or town imposed a license fee or tax on
844
businesses based on gross receipts pursuant to Section
10-1-203
; or
845
(ii) the city or town:
846
(A) on or before June 30, 2002, obtained voter approval in accordance with Subsection
847
(3)(b) to impose a tax under this part for a purpose described in Subsection (2)(a)(i); and
848
(B) on or after July 1, 2002, uses the revenues generated by a tax under this part for a
849
purpose described in Subsection (2)(a).
850
(b) Notwithstanding Subsection (7)(a), the exception from the voter approval
851
requirements in Subsection (7)(a)(i) does not apply to a city or town that, on or before January
852
1, 1996, imposed a license fee or tax on only one class of businesses based on gross receipts
853
pursuant to Section
10-1-203
.
854
Section 11.
Section
59-12-1302
is amended to read:
855
59-12-1302. Authority to impose -- Base -- Rate -- Enactment or repeal of tax --
856
Tax rate change -- Effective date -- Notice requirements.
857
(1) Beginning on or after January 1, 1998, the governing body of a town may impose a
858
tax as provided in this part in an amount that does not exceed 1%.
859
(2) A town may impose a tax as provided in this part if the town imposed a license fee
860
or tax on businesses based on gross receipts under Section
10-1-203
on or before January 1,
861
1996.
862
(3) A town imposing a tax under this section shall:
863
(a) except as provided in Subsection (4), impose the tax on the transactions described
864
in Subsection
59-12-103
(1) located within the town; and
865
(b) provide an effective date for the tax as provided in Subsection (5).
866
(4) (a) Notwithstanding Subsection (3)(a), a town may not impose a tax under this
867
section on:
868
(i) the sales and uses described in Section
59-12-104
to the extent the sales and uses
869
are exempt from taxation under Section
59-12-104
; [and]
870
(ii) [any] amounts paid or charged by a seller that collects a tax under Subsection
871
59-12-107
(1)(b)[.]; and
872
(iii) except as provided in Subsection (4)(c), amounts paid or charged for food and
873
food ingredients.
874
(b) For purposes of this Subsection (4), the location of a transaction shall be
875
determined in accordance with Section
59-12-207
.
876
(c) A town imposing a tax under this section shall impose the tax on amounts paid or
877
charged for food and food ingredients if:
878
(i) the food and food ingredients are sold as part of a bundled transaction attributable to
879
food and food ingredients and tangible personal property other than food and food ingredients;
880
and
881
(ii) the seller collecting the tax is a seller other than a seller that collects a tax in
882
accordance with Subsection
59-12-107
(1)(b).
883
(5) (a) For purposes of this Subsection (5):
884
(i) "Annexation" means an annexation to a town under Title 10, Chapter 2, Part 4,
885
Annexation.
886
(ii) "Annexing area" means an area that is annexed into a town.
887
(b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a
888
town enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal,
889
or change shall take effect:
890
(A) on the first day of a calendar quarter; and
891
(B) after a 90-day period beginning on the date the commission receives notice meeting
892
the requirements of Subsection (5)(b)(ii) from the town.
893
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
894
(A) that the town will enact or repeal a tax or change the rate of a tax under this part;
895
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
896
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
897
(D) if the town enacts the tax or changes the rate of the tax described in Subsection
898
(5)(b)(ii)(A), the rate of the tax.
899
(c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
900
(5)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the
901
first billing period:
902
(A) that begins after the effective date of the enactment of the tax or the tax rate
903
increase; and
904
(B) if the billing period for the transaction begins before the effective date of the
905
enactment of the tax or the tax rate increase imposed under Subsection (1).
906
(ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
907
(5)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
908
billing period:
909
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;
910
and
911
(B) if the billing period for the transaction begins before the effective date of the repeal
912
of the tax or the tax rate decrease imposed under Subsection (1).
913
(iii) Subsections (5)(c)(i) and (ii) apply to transactions subject to a tax under:
914
(A) Subsection
59-12-103
(1)(b);
915
(B) Subsection
59-12-103
(1)(c);
916
(C) Subsection
59-12-103
(1)(d);
917
(D) Subsection
59-12-103
(1)(e);
918
(E) Subsection
59-12-103
(1)(f);
919
(F) Subsection
59-12-103
(1)(g);
920
(G) Subsection
59-12-103
(1)(h);
921
(H) Subsection
59-12-103
(1)(i);
922
(I) Subsection
59-12-103
(1)(j); or
923
(J) Subsection
59-12-103
(1)(k).
924
(d) (i) Notwithstanding Subsection (5)(b)(i), if a tax due under this chapter on a
925
catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
926
enactment, repeal, or change in the rate of a tax described in Subsection (5)(b)(i) takes effect:
927
(A) on the first day of a calendar quarter; and
928
(B) beginning 60 days after the effective date of the enactment, repeal, or change in the
929
rate of the tax under Subsection (5)(b)(i).
930
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
931
the commission may by rule define the term "catalogue sale."
932
(e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
933
on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the
934
rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take
935
effect:
936
(A) on the first day of a calendar quarter; and
937
(B) after a 90-day period beginning on the date the commission receives notice meeting
938
the requirements of Subsection (5)(e)(ii) from the town that annexes the annexing area.
939
(ii) The notice described in Subsection (5)(e)(i)(B) shall state:
940
(A) that the annexation described in Subsection (5)(e)(i) will result in an enactment,
941
repeal, or change in the rate of a tax under this part for the annexing area;
942
(B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
943
(C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
944
(D) if the town enacts the tax or changes the rate of the tax described in Subsection
945
(5)(e)(ii)(A), the rate of the tax.
946
(f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
947
(5)(f)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the
948
first billing period:
949
(A) that begins after the effective date of the enactment of the tax or the tax rate
950
increase; and
951
(B) if the billing period for the transaction begins before the effective date of the
952
enactment of the tax or the tax rate increase imposed under Subsection (1).
953
(ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
954
(5)(f)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
955
billing period:
956
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;
957
and
958
(B) if the billing period for the transaction begins before the effective date of the repeal
959
of the tax or the tax rate decrease imposed under Subsection (1).
960
(iii) Subsections (5)(f)(i) and (ii) apply to transactions subject to a tax under:
961
(A) Subsection
59-12-103
(1)(b);
962
(B) Subsection
59-12-103
(1)(c);
963
(C) Subsection
59-12-103
(1)(d);
964
(D) Subsection
59-12-103
(1)(e);
965
(E) Subsection
59-12-103
(1)(f);
966
(F) Subsection
59-12-103
(1)(g);
967
(G) Subsection
59-12-103
(1)(h);
968
(H) Subsection
59-12-103
(1)(i);
969
(I) Subsection
59-12-103
(1)(j); or
970
(J) Subsection
59-12-103
(1)(k).
971
(g) (i) Notwithstanding Subsection (5)(e)(i), if a tax due under this chapter on a
972
catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
973
enactment, repeal, or change in the rate of a tax described in Subsection (5)(e)(i) takes effect:
974
(A) on the first day of a calendar quarter; and
975
(B) beginning 60 days after the effective date of the enactment, repeal, or change in the
976
rate of the tax under Subsection (5)(e)(i).
977
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
978
the commission may by rule define the term "catalogue sale."
979
(6) The commission shall:
980
(a) except as provided in Subsection (6)(c), distribute the revenues generated by the tax
981
under this section to the town imposing the tax;
982
(b) except as provided in Subsection (7), administer, collect, and enforce the tax
983
authorized under this section in accordance with:
984
(i) the same procedures used to administer, collect, and enforce the tax under:
985
(A) Part 1, Tax Collection; or
986
(B) Part 2, Local Sales and Use Tax Act; and
987
(ii) Chapter 1, General Taxation Policies; and
988
(c) deduct from the distribution under Subsection (6)(a) an administrative charge for
989
collecting the tax as provided in Section
59-12-206
.
990
(7) Notwithstanding Subsection (6)(b), a tax under this section is not subject to
991
Subsections
59-12-205
(2) through (7).
992
Section 12.
Section
59-12-1402
is amended to read:
993
59-12-1402. Opinion question election -- Base -- Rate -- Imposition of tax -- Uses
994
of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.
995
(1) (a) (i) Subject to Subsection (6), beginning on January 1, 2003, a city or town
996
legislative body subject to this part may submit an opinion question to the residents of that city
997
or town, by majority vote of all members of the legislative body, so that each resident of the
998
city or town has an opportunity to express the resident's opinion on the imposition of a local
999
sales and use tax of .1% on the transactions described in Subsection
59-12-103
(1) located
1000
within the city or town, to fund recreational and zoological facilities and botanical, cultural,
1001
and zoological organizations in that city or town.
1002
(ii) Notwithstanding Subsection (1)(a)(i), a city or town legislative body may not
1003
impose a tax under this section:
1004
(A) if the county in which the city or town is located imposes a tax under Part 7,
1005
County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or
1006
Facilities;
1007
(B) on the sales and uses described in Section
59-12-104
to the extent the sales and
1008
uses are exempt from taxation under Section
59-12-104
; [and]
1009
(C) on [any] amounts paid or charged by a seller that collects a tax under Subsection
1010
59-12-107
(1)(b)[.]; and
1011
(D) except as provided in Subsection (1)(c), on amounts paid or charged for food and
1012
food ingredients.
1013
(b) For purposes of this Subsection (1), the location of a transaction shall be
1014
determined in accordance with Section
59-12-207
.
1015
(c) A city or town legislative body imposing a tax under this section shall impose the
1016
tax on amounts paid or charged for food and food ingredients if:
1017
(i) the food and food ingredients are sold as part of a bundled transaction attributable to
1018
food and food ingredients and tangible personal property other than food and food ingredients;
1019
and
1020
(ii) the seller collecting the tax is a seller other than a seller that collects a tax in
1021
accordance with Subsection
59-12-107
(1)(b).
1022
[(c)] (d) The election shall be held at a regular general election or a municipal general
1023
election, as those terms are defined in Section
20A-1-102
, and shall follow the procedures
1024
outlined in Title 11, Chapter 14, Local Government Bonding Act, except as provided in
1025
Subsection (6).
1026
(2) If the city or town legislative body determines that a majority of the city's or town's
1027
registered voters voting on the imposition of the tax have voted in favor of the imposition of
1028
the tax as prescribed in Subsection (1)(a), the city or town legislative body may impose the tax
1029
by a majority vote of all members of the legislative body.
1030
(3) The monies generated from any tax imposed under Subsection (2) shall be used for
1031
financing:
1032
(a) recreational and zoological facilities within the city or town or within the
1033
geographic area of entities that are parties to an interlocal agreement, to which the city or town
1034
is a party, providing for recreational or zoological facilities; and
1035
(b) ongoing operating expenses of botanical, cultural, and zoological organizations
1036
within the city or town or within the geographic area of entities that are parties to an interlocal
1037
agreement, to which the city or town is a party, providing for the support of botanical, cultural,
1038
or zoological organizations.
1039
(4) (a) A tax authorized under this part shall be:
1040
(i) except as provided in Subsection (4)(b), administered, collected, and enforced in
1041
accordance with:
1042
(A) the same procedures used to administer, collect, and enforce the tax under:
1043
(I) Part 1, Tax Collection; or
1044
(II) Part 2, Local Sales and Use Tax Act; and
1045
(B) Chapter 1, General Taxation Policies; and
1046
(ii) (A) levied for a period of eight years; and
1047
(B) may be reauthorized at the end of the eight-year period in accordance with this
1048
section.
1049
(b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
1050
Subsections
59-12-205
(2) through (7).
1051
(5) (a) For purposes of this Subsection (5):
1052
(i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
1053
4, Annexation.
1054
(ii) "Annexing area" means an area that is annexed into a city or town.
1055
(b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a city
1056
or town enacts or repeals a tax under this part, the enactment or repeal shall take effect:
1057
(A) on the first day of a calendar quarter; and
1058
(B) after a 90-day period beginning on the date the commission receives notice meeting
1059
the requirements of Subsection (5)(b)(ii) from the city or town.
1060
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
1061
(A) that the city or town will enact or repeal a tax under this part;
1062
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
1063
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
1064
(D) if the city or town enacts the tax described in Subsection (5)(b)(ii)(A), the rate of
1065
the tax.
1066
(c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
1067
(5)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
1068
(A) that begins after the effective date of the enactment of the tax; and
1069
(B) if the billing period for the transaction begins before the effective date of the
1070
enactment of the tax under this section.
1071
(ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
1072
(5)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
1073
(A) that began before the effective date of the repeal of the tax; and
1074
(B) if the billing period for the transaction begins before the effective date of the repeal
1075
of the tax imposed under this section.
1076
(iii) Subsections (5)(c)(i) and (ii) apply to transactions subject to a tax under:
1077
(A) Subsection
59-12-103
(1)(b);
1078
(B) Subsection
59-12-103
(1)(c);
1079
(C) Subsection
59-12-103
(1)(d);
1080
(D) Subsection
59-12-103
(1)(e);
1081
(E) Subsection
59-12-103
(1)(f);
1082
(F) Subsection
59-12-103
(1)(g);
1083
(G) Subsection
59-12-103
(1)(h);
1084
(H) Subsection
59-12-103
(1)(i);
1085
(I) Subsection
59-12-103
(1)(j); or
1086
(J) Subsection
59-12-103
(1)(k).
1087
(d) (i) Notwithstanding Subsection (5)(b)(i), if a tax due under this chapter on a
1088
catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
1089
enactment or repeal of a tax described in Subsection (5)(b)(i) takes effect:
1090
(A) on the first day of a calendar quarter; and
1091
(B) beginning 60 days after the effective date of the enactment or repeal under
1092
Subsection (5)(b)(i).
1093
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
1094
the commission may by rule define the term "catalogue sale."
1095
(e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
1096
on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
1097
part for an annexing area, the enactment or repeal shall take effect:
1098
(A) on the first day of a calendar quarter; and
1099
(B) after a 90-day period beginning on the date the commission receives notice meeting
1100
the requirements of Subsection (5)(e)(ii) from the city or town that annexes the annexing area.
1101
(ii) The notice described in Subsection (5)(e)(i)(B) shall state:
1102
(A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
1103
repeal a tax under this part for the annexing area;
1104
(B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
1105
(C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
1106
(D) the rate of the tax described in Subsection (5)(e)(ii)(A).
1107
(f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
1108
(5)(f)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
1109
(A) that begins after the effective date of the enactment of the tax; and
1110
(B) if the billing period for the transaction begins before the effective date of the
1111
enactment of the tax under this section.
1112
(ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
1113
(5)(f)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
1114
(A) that began before the effective date of the repeal of the tax; and
1115
(B) if the billing period for the transaction begins before the effective date of the repeal
1116
of the tax imposed under this section.
1117
(iii) Subsections (5)(f)(i) and (ii) apply to transactions subject to a tax under:
1118
(A) Subsection
59-12-103
(1)(b);
1119
(B) Subsection
59-12-103
(1)(c);
1120
(C) Subsection
59-12-103
(1)(d);
1121
(D) Subsection
59-12-103
(1)(e);
1122
(E) Subsection
59-12-103
(1)(f);
1123
(F) Subsection
59-12-103
(1)(g);
1124
(G) Subsection
59-12-103
(1)(h);
1125
(H) Subsection
59-12-103
(1)(i);
1126
(I) Subsection
59-12-103
(1)(j); or
1127
(J) Subsection
59-12-103
(1)(k).
1128
(g) (i) Notwithstanding Subsection (5)(e)(i), if a tax due under this chapter on a
1129
catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
1130
enactment or repeal of a tax described in Subsection (5)(e)(i) takes effect:
1131
(A) on the first day of a calendar quarter; and
1132
(B) beginning 60 days after the effective date of the enactment or repeal under
1133
Subsection (5)(e)(i).
1134
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
1135
the commission may by rule define the term "catalogue sale."
1136
(6) (a) Before a city or town legislative body submits an opinion question to the
1137
residents of the city or town under Subsection (1)(a)(i), the city or town legislative body shall:
1138
(i) submit to the county legislative body in which the city or town is located a written
1139
notice of the intent to submit the opinion question to the residents of the city or town; and
1140
(ii) receive from the county legislative body:
1141
(A) a written resolution passed by the county legislative body stating that the county
1142
legislative body is not seeking to impose a tax under Part 7, County Option Funding for
1143
Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
1144
(B) a written statement that in accordance with Subsection (6)(b) the results of a county
1145
opinion question submitted to the residents of the county under Part 7, County Option Funding
1146
for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city
1147
or town legislative body to submit the opinion question to the residents of the city or town in
1148
accordance with this part.
1149
(b) (i) Within 60 days after the day the county legislative body receives from a city or
1150
town legislative body described in Subsection (6)(a) the notice of the intent to submit an
1151
opinion question to the residents of the city or town, the county legislative body shall provide
1152
the city or town legislative body:
1153
(A) the written resolution described in Subsection (6)(a)(ii)(A); or
1154
(B) written notice that the county legislative body will submit an opinion question to
1155
the residents of the county under Part 7, County Option Funding for Botanical, Cultural,
1156
Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under
1157
that part.
1158
(ii) If the county legislative body provides the city or town legislative body the written
1159
notice that the county legislative body will submit an opinion question as provided in
1160
Subsection (6)(b)(i)(B), the county legislative body shall submit the opinion question by no
1161
later than, from the date the county legislative body sends the written notice, the later of:
1162
(A) a 12-month period;
1163
(B) the next regular primary election; or
1164
(C) the next regular general election.
1165
(iii) Within 30 days of the date of the canvass of the election at which the opinion
1166
question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the
1167
city or town legislative body described in Subsection (6)(a) written results of the opinion
1168
question submitted by the county legislative body under Part 7, County Option Funding for
1169
Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, indicating that:
1170
(A) (I) the city or town legislative body may not impose a tax under this part because a
1171
majority of the county's registered voters voted in favor of the county imposing the tax and the
1172
county legislative body by a majority vote approved the imposition of the tax; or
1173
(II) for at least 12 months from the date the written results are submitted to the city or
1174
town legislative body, the city or town legislative body may not submit to the county legislative
1175
body a written notice of the intent to submit an opinion question under this part because a
1176
majority of the county's registered voters voted against the county imposing the tax and the
1177
majority of the registered voters who are residents of the city or town described in Subsection
1178
(6)(a) voted against the imposition of the county tax; or
1179
(B) the city or town legislative body may submit the opinion question to the residents
1180
of the city or town in accordance with this part because although a majority of the county's
1181
registered voters voted against the county imposing the tax, the majority of the registered voters
1182
who are residents of the city or town voted for the imposition of the county tax.
1183
(c) Notwithstanding Subsection (6)(b), at any time a county legislative body may
1184
provide a city or town legislative body described in Subsection (6)(a) a written resolution
1185
passed by the county legislative body stating that the county legislative body is not seeking to
1186
impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and
1187
Zoological Organizations or Facilities, which permits the city or town legislative body to
1188
submit under Subsection (1)(a)(i) an opinion question to the city's or town's residents.
1189
Section 13.
Section
59-12-1503
is amended to read:
1190
59-12-1503. Opinion question election -- Base -- Rate -- Imposition of tax -- Use of
1191
tax revenues -- Administration, collection, and enforcement of tax by commission --
1192
Administrative fee -- Enactment or repeal of tax -- Annexation -- Notice.
1193
(1) (a) Beginning on or after April 1, 2004, and subject to the other provisions of this
1194
part, the county legislative body of a qualifying county may impose a sales and use tax of .25%:
1195
(i) on the transactions:
1196
(A) described in Subsection
59-12-103
(1); and
1197
(B) within the county, including the cities and towns within the county;
1198
(ii) for the purposes determined by the county legislative body in accordance with
1199
Subsection (2); and
1200
(iii) in addition to any other sales and use tax authorized under this chapter.
1201
(b) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a
1202
tax under this section on:
1203
(i) the sales and uses described in Section
59-12-104
to the extent the sales and uses
1204
are exempt from taxation under Section
59-12-104
; [or]
1205
(ii) [any] amounts paid or charged by a seller that collects a tax under Subsection
1206
59-12-107
(1)(b)[.]; and
1207
(iii) except as provided in Subsection (1)(d), amounts paid or charged for food and
1208
food ingredients.
1209
(c) For purposes of this Subsection (1), the location of a transaction shall be
1210
determined in accordance with Section
59-12-207
.
1211
(d) A county legislative body imposing a tax under this section shall impose the tax on
1212
amounts paid or charged for food and food ingredients if:
1213
(i) the food and food ingredients are sold as part of a bundled transaction attributable to
1214
food and food ingredients and tangible personal property other than food and food ingredients;
1215
and
1216
(ii) the seller collecting the tax is a seller other than a seller that collects a tax in
1217
accordance with Subsection
59-12-107
(1)(b).
1218
(2) (a) Subject to Subsection (2)(b), before obtaining the approval required by
1219
Subsection (3), a county legislative body shall adopt a resolution specifying the percentage of
1220
revenues the county will receive from the tax under this part that will be allocated to fund one
1221
or more of the following:
1222
(i) a project or service relating to a fixed guideway system:
1223
(A) for the portion of the project or service that is performed within the county; and
1224
(B) if the fixed guideway system is owned and operated by a public transit district
1225
organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act;
1226
(ii) a project or service relating to a system for public transit:
1227
(A) for the portion of the project or service that is performed within the county; and
1228
(B) if the system for public transit is owned and operated by a public transit district
1229
organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act; or
1230
(iii) the following relating to a state highway within the county:
1231
(A) a project beginning on or after the day on which a county legislative body imposes
1232
a tax under this part only within the county involving:
1233
(I) new construction;
1234
(II) a renovation;
1235
(III) an improvement; or
1236
(IV) an environmental study;
1237
(B) debt service on a project described in Subsections (2)(a)(iii)(A)(I) through (IV); or
1238
(C) bond issuance costs relating to a project described in Subsections (2)(a)(iii)(A)(I)
1239
through (IV).
1240
(b) (i) A county legislative body shall in the resolution required by Subsection (2)(a)
1241
allocate as required by Subsection (2)(a) 100% of the revenues the county will receive from the
1242
tax under this part.
1243
(ii) For purposes of this Subsection (2)(b), the revenues a county will receive from the
1244
tax under this part do not include amounts retained by the commission in accordance with
1245
Subsection (8).
1246
(3) (a) Before imposing a tax under this part, a county legislative body shall:
1247
(i) obtain approval from a majority of the members of the county legislative body to:
1248
(A) impose the tax; and
1249
(B) allocate the revenues the county will receive from the tax in accordance with the
1250
resolution adopted in accordance with Subsection (2); and
1251
(ii) subject to Subsection (3)(b), submit an opinion question to the county's registered
1252
voters voting on the imposition of the tax so that each registered voter has the opportunity to
1253
express the registered voter's opinion on whether a tax should be imposed under this part.
1254
(b) The opinion question required by Subsection (3)(a)(ii) shall state the allocations
1255
specified in the resolution:
1256
(i) adopted in accordance with Subsection (2); and
1257
(ii) approved by the county legislative body in accordance with Subsection (3)(a).
1258
(c) The election required by this Subsection (3) shall be held:
1259
(i) (A) at a regular general election; and
1260
(B) in accordance with the procedures and requirements of Title 20A, Election Code,
1261
governing regular general elections; or
1262
(ii) (A) at a special election called by the county legislative body;
1263
(B) only on the date of a municipal general election provided in Subsection
1264
20A-1-202
(1); and
1265
(C) in accordance with the procedures and requirements of Section
20A-1-203
.
1266
(4) (a) Subject to Subsection (8), if a county legislative body determines that a majority
1267
of the county's registered voters voting on the imposition of the tax have voted in favor of the
1268
imposition of the tax in accordance with Subsection (3), the county legislative body may
1269
impose the tax by a majority vote of all of the members of the county legislative body.
1270
(b) If a county legislative body imposes a tax under Subsection (4)(a), the revenues
1271
generated by the tax shall be:
1272
(i) allocated in accordance with the allocations specified in the resolution under
1273
Subsection (2); and
1274
(ii) expended as provided in this part.
1275
(5) If a county legislative body allocates revenues generated by the tax for a project
1276
described in Subsection (2)(a)(iii)(A), before beginning the project the county legislative body
1277
shall:
1278
(a) obtain approval from the Transportation Commission to complete the project; and
1279
(b) enter into an interlocal agreement:
1280
(i) established in accordance with Title 11, Chapter 13, Interlocal Cooperation Act;
1281
(ii) with the Department of Transportation; and
1282
(iii) to complete the project.
1283
(6) (a) If after a county legislative body imposes a tax under Subsection (4) the county
1284
legislative body seeks to change the allocation of the tax specified in the resolution under
1285
Subsection (2), the county legislative body may change the allocation of the tax by:
1286
(i) adopting a resolution in accordance with Subsection (2) specifying the percentage of
1287
revenues the county will receive from the tax under this part that will be allocated to fund one
1288
or more of the systems or projects described in Subsection (2);
1289
(ii) obtaining approval to change the allocation of the tax from a majority of the
1290
members of the county legislative body; and
1291
(iii) (A) submitting an opinion question to the county's registered voters voting on
1292
changing the allocation of the tax so that each registered voter has the opportunity to express
1293
the registered voter's opinion on whether the allocation of the tax should be changed; and
1294
(B) obtaining approval to change the allocation of the tax from a majority of the
1295
county's registered voters voting on changing the allocation of the tax.
1296
(b) (i) The opinion question required by Subsection (6)(a)(iii) shall state the allocations
1297
specified in the resolution:
1298
(A) adopted in accordance with Subsection (6)(a)(i); and
1299
(B) approved by the county legislative body in accordance with Subsection (6)(a)(ii).
1300
(ii) The election required by Subsection (6)(a)(iii) shall follow the procedures and
1301
requirements of Title 11, Chapter 14, Local Government Bonding Act.
1302
(7) (a) (i) Except as provided in Subsection (7)(a)(ii), revenues generated by a tax
1303
under this part that are allocated for a purpose described in Subsection (2)(a)(i) or (ii) shall be
1304
transmitted:
1305
(A) by the commission;
1306
(B) to the county;
1307
(C) monthly; and
1308
(D) by electronic funds transfer.
1309
(ii) Notwithstanding Subsection (7)(a)(i), a county may request that the commission
1310
transfer the revenues described in Subsection (7)(a)(i):
1311
(A) directly to a public transit district:
1312
(I) organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act; and
1313
(II) designated by the county; and
1314
(B) by providing written notice to the commission:
1315
(I) requesting the revenues to be transferred directly to a public transit district as
1316
provided in Subsection (7)(a)(ii)(A); and
1317
(II) designating the public transit district to which the revenues are requested to be
1318
transferred.
1319
(b) Revenues generated by a tax under this part that are allocated for a purpose
1320
described in Subsection (2)(a)(iii) shall be:
1321
(i) deposited into the State Highway Projects Within Counties Fund created by Section
1322
72-2-121.1
; and
1323
(ii) expended as provided in Section
72-2-121.1
.
1324
(8) (a) (i) Except as provided in Subsection (8)(a)(ii), the tax authorized under this part
1325
shall be administered, collected, and enforced in accordance with:
1326
(A) the same procedures used to administer, collect, and enforce the tax under:
1327
(I) Part 1, Tax Collection; or
1328
(II) Part 2, Local Sales and Use Tax Act; and
1329
(B) Chapter 1, General Taxation Policies.
1330
(ii) Notwithstanding Subsection (8)(a)(i), a tax under this part is not subject to
1331
Subsections
59-12-205
(2) through (7).
1332
(b) (i) The commission may retain an amount of tax collected under this part of not to
1333
exceed the lesser of:
1334
(A) 1.5%; or
1335
(B) an amount equal to the cost to the commission of administering this part.
1336
(ii) Any amount the commission retains under Subsection (8)(b)(i) shall be:
1337
(A) placed in the Sales and Use Tax Administrative Fees Account; and
1338
(B) used as provided in Subsection
59-12-206
(2).
1339
(9) (a) (i) Except as provided in Subsection (9)(b) or (c), if, on or after July 1, 2004, a
1340
county enacts or repeals a tax under this part, the enactment or repeal shall take effect:
1341
(A) on the first day of a calendar quarter; and
1342
(B) after a 90-day period beginning on the date the commission receives notice meeting
1343
the requirements of Subsection (9)(a)(ii) from the county.
1344
(ii) The notice described in Subsection (9)(a)(i)(B) shall state:
1345
(A) that the county will enact or repeal a tax under this part;
1346
(B) the statutory authority for the tax described in Subsection (9)(a)(ii)(A);
1347
(C) the effective date of the tax described in Subsection (9)(a)(ii)(A); and
1348
(D) if the county enacts the tax described in Subsection (9)(a)(ii)(A), the rate of the tax.
1349
(b) (i) Notwithstanding Subsection (9)(a)(i), for a transaction described in Subsection
1350
(9)(b)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
1351
(A) that begins after the effective date of the enactment of the tax; and
1352
(B) if the billing period for the transaction begins before the effective date of the
1353
enactment of the tax under Subsection (1).
1354
(ii) Notwithstanding Subsection (9)(a)(i), for a transaction described in Subsection
1355
(9)(b)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
1356
(A) that began before the effective date of the repeal of the tax; and
1357
(B) if the billing period for the transaction begins before the effective date of the repeal
1358
of the tax imposed under Subsection (1).
1359
(iii) Subsections (9)(b)(i) and (ii) apply to transactions subject to a tax under:
1360
(A) Subsection
59-12-103
(1)(b);
1361
(B) Subsection
59-12-103
(1)(c);
1362
(C) Subsection
59-12-103
(1)(d);
1363
(D) Subsection
59-12-103
(1)(e);
1364
(E) Subsection
59-12-103
(1)(f);
1365
(F) Subsection
59-12-103
(1)(g);
1366
(G) Subsection
59-12-103
(1)(h);
1367
(H) Subsection
59-12-103
(1)(i);
1368
(I) Subsection
59-12-103
(1)(j); or
1369
(J) Subsection
59-12-103
(1)(k).
1370
(c) (i) Notwithstanding Subsection (9)(a)(i), if a tax due under this chapter on a
1371
catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
1372
enactment or repeal of a tax described in Subsection (9)(a)(i) takes effect:
1373
(A) on the first day of a calendar quarter; and
1374
(B) beginning 60 days after the effective date of the enactment or repeal under
1375
Subsection (9)(a)(i).
1376
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
1377
the commission may by rule define the term "catalogue sale."
1378
(d) (i) Except as provided in Subsection (9)(e) or (f), if, for an annexation that occurs
1379
on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
1380
part for an annexing area, the enactment or repeal shall take effect:
1381
(A) on the first day of a calendar quarter; and
1382
(B) after a 90-day period beginning on the date the commission receives notice meeting
1383
the requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area.
1384
(ii) The notice described in Subsection (9)(d)(i)(B) shall state:
1385
(A) that the annexation described in Subsection (9)(d)(i)(B) will result in an enactment
1386
or repeal of a tax under this part for the annexing area;
1387
(B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
1388
(C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
1389
(D) the rate of the tax described in Subsection (9)(d)(ii)(A).
1390
(e) (i) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
1391
(9)(e)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
1392
(A) that begins after the effective date of the enactment of the tax; and
1393
(B) if the billing period for the transaction begins before the effective date of the
1394
enactment of the tax under Subsection (1).
1395
(ii) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
1396
(9)(e)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
1397
(A) that began before the effective date of the repeal of the tax; and
1398
(B) if the billing period for the transaction begins before the effective date of the repeal
1399
of the tax imposed under Subsection (1).
1400
(iii) Subsections (9)(e)(i) and (ii) apply to transactions subject to a tax under:
1401
(A) Subsection
59-12-103
(1)(b);
1402
(B) Subsection
59-12-103
(1)(c);
1403
(C) Subsection
59-12-103
(1)(d);
1404
(D) Subsection
59-12-103
(1)(e);
1405
(E) Subsection
59-12-103
(1)(f);
1406
(F) Subsection
59-12-103
(1)(g);
1407
(G) Subsection
59-12-103
(1)(h);
1408
(H) Subsection
59-12-103
(1)(i);
1409
(I) Subsection
59-12-103
(1)(j); or
1410
(J) Subsection
59-12-103
(1)(k).
1411
(f) (i) Notwithstanding Subsection (9)(d)(i), if a tax due under this chapter on a
1412
catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
1413
enactment or repeal of a tax described in Subsection (9)(d)(i) takes effect:
1414
(A) on the first day of a calendar quarter; and
1415
(B) beginning 60 days after the effective date of the enactment or repeal under
1416
Subsection (9)(d)(i).
1417
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
1418
the commission may by rule define the term "catalogue sale."
1419
Section 14.
Section
59-12-1703
is amended to read:
1420
59-12-1703. Opinion question election -- Base -- Rate -- Imposition of tax -- Use of
1421
tax revenues -- Administration, collection, and enforcement of tax by commission --
1422
Administrative fee -- Enactment or repeal of tax -- Annexation -- Notice.
1423
(1) (a) Beginning on or after April 1, 2007, and subject to the other provisions of this
1424
part, a county legislative body may impose a sales and use tax of up to .25%:
1425
(i) on the transactions:
1426
(A) described in Subsection
59-12-103
(1); and
1427
(B) within the county, including the cities and towns within the county;
1428
(ii) for the purposes described in Subsection (4); and
1429
(iii) in addition to any other sales and use tax authorized under this chapter.
1430
(b) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a
1431
tax under this section on:
1432
(i) the sales and uses described in Section
59-12-104
to the extent the sales and uses
1433
are exempt from taxation under Section
59-12-104
; [or]
1434
(ii) [any] amounts paid or charged by a seller that collects a tax under Subsection
1435
59-12-107
(1)(b)[.]; and
1436
(iii) except as provided in Subsection (1)(d), amounts paid or charged for food and
1437
food ingredients.
1438
(c) For purposes of this Subsection (1), the location of a transaction shall be
1439
determined in accordance with Section
59-12-207
.
1440
(d) A county legislative body imposing a tax under this section shall impose the tax on
1441
amounts paid or charged for food and food ingredients if:
1442
(i) the food and food ingredients are sold as part of a bundled transaction attributable to
1443
food and food ingredients and tangible personal property other than food and food ingredients;
1444
and
1445
(ii) the seller collecting the tax is a seller other than a seller that collects a tax in
1446
accordance with Subsection
59-12-107
(1)(b).
1447
(2) (a) Except as provided in Subsection (2)(d), before imposing a tax under this part, a
1448
county legislative body shall:
1449
(i) obtain approval from a majority of the members of the county legislative body to
1450
impose the tax; and
1451
(ii) submit an opinion question to the county's registered voters voting on the
1452
imposition of the tax so that each registered voter has the opportunity to express the registered
1453
voter's opinion on whether a tax should be imposed under this part.
1454
(b) (i) In a county of the first or second class, the opinion question required by
1455
Subsection (2)(a)(ii) shall state the following:
1456
"Shall (insert the name of the county), Utah, be authorized to impose a (insert the
1457
amount of the sales and use tax up to .25%) sales and use tax for corridor preservation,
1458
congestion mitigation, or to expand capacity for regionally significant transportation facilities?"
1459
(ii) In a county of the third, fourth, fifth, or sixth class, the opinion question required by
1460
Subsection (2)(a)(ii) shall state the following:
1461
"Shall (insert the name of the county), Utah, be authorized to impose a (insert the
1462
amount of the sales and use tax up to .25%) sales and use tax for transportation projects,
1463
corridor preservation, congestion mitigation, or to expand capacity for regionally significant
1464
transportation facilities?"
1465
(c) Except as provided in Subsection (2)(d), the election required by this Subsection (2)
1466
shall be held:
1467
(i) at a regular general election conducted in accordance with the procedures and
1468
requirements of Title 20A, Election Code, governing regular elections; or
1469
(ii) at a special election called by the county legislative body that is:
1470
(A) held only on the date of a municipal general election as provided in Subsection
1471
20A-1-202
(1); and
1472
(B) authorized in accordance with the procedures and requirements of Section
1473
20A-1-203
.
1474
(d) Notwithstanding Subsection (2)(a) or (c), if a county seeks to impose a tax under
1475
this part on or after April 1, 2007, but on or before December 31, 2007, the county legislative
1476
body shall:
1477
(i) obtain the approval required by Subsection (2)(a)(i) within five calendar days of
1478
September 20, 2006;
1479
(ii) direct the county clerk to submit the opinion question required by Subsection
1480
(2)(a)(ii) during the November 7, 2006 general election; and
1481
(iii) hold the election required by this section on November 7, 2006.
1482
(3) If a county legislative body determines that a majority of the county's registered
1483
voters voting on the imposition of the tax have voted in favor of the imposition of the tax in
1484
accordance with Subsection (2), the county legislative body shall impose the tax in accordance
1485
with this section.
1486
(4) (a) Subject to Subsections (5) and (6), the revenues generated by a tax under this
1487
part may only be expended for:
1488
(i) a project or service:
1489
(A) relating to a regionally significant transportation facility;
1490
(B) for the portion of the project or service that is performed within the county;
1491
(C) for new capacity or congestion mitigation if the project or service is performed
1492
within a county:
1493
(I) of the first class;
1494
(II) of the second class; or
1495
(III) that is part of an area metropolitan planning organization;
1496
(D) (I) if the project or service is a principal arterial highway or a minor arterial
1497
highway in a county of the first or second class, that is part of the county and municipal master
1498
plan and part of:
1499
(Aa) the statewide long-range plan; or
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