if within the boundaries of the county, city, or town a tax is not
imposed under Part 15, County Option Sales and Use Tax for Highways, Fixed Guideways, or Systems
for Public Transit Act,
. 30% on the transactions described in Subsection
3432
59-12-103
(1) located within the county, city, or town, to fund a public transportation system.
2. Page
113, Lines 3467 through 3472
:
3467
(4) A county, city, or town is not subject to the voter approval requirements of this
3468
section if:
3469
(a) on December 31, 2007, the county, city, or town imposes a tax of .25% under this
3470
section; and
3471
(b) on or after January 1, 2008,
subject to Subsection (1)(a)(i)(B),
the county, city, or town
increases the tax rate under
3472
this section to up to .30%.
3. Page
143, Lines 4405 through 4413
:
4405
(1) (a)
{
Beginning on or after April 1, 2004, and subject
}
Subject
to the other provisions of
this
4406
part, the county legislative body of a qualifying county may impose a sales and use tax of
:
(i) beginning on April 1, 2004, and ending on December 31, 2007,
.25%:
4407
{
(i)
}
(A)
on the transactions:
4408
{
(A)
}
(I)
described in Subsection
59-12-103
(1); and
4409
{
(B)
}
(II)
within the county, including the cities and towns within the county;
4410
{
(ii)
}
(B)
for the purposes determined by the county legislative body in accordance with
4411
Subsection (2); and
4412
{
(iii)
}
(C)
in addition to any other sales and use tax authorized under this chapter
{
.
}
;
or
(ii) beginning on January 1, 2008, up to .30%:
(A) on the transactions:
(I) described in Subsection 59-12-103(1); and
(II) within the county, including the cities and towns within the county;
(B) for the purposes determined by the county legislative body in accordance with Subsection (2);
and
(C) in addition to any other sales and use tax authorized under this chapter.
4413
(b) Notwithstanding Subsection (1)(a)
{
(i)
}
, a county legislative body may not impose a
4. Page
144, Lines 4457 through 4458
:
4457
Subsection (8).
4458
(3) (a)
{
Before
}
Except as provided in Subsection (3)(d), before
imposing a tax under this
part, a county legislative body shall:
5. Page
145, Line 4477
:
4477
(C) in accordance with the procedures and requirements of Section
20A-1-203
.
(d) A county is not subject to the voter approval requirements of this section if:
(i) on December 31, 2007, the county imposes a tax of .25% under this section; and
(ii) on or after January 1, 2008, the county increases the tax rate under this section to up to
.30%.
6. Page
147, Line 4551
:
4551
(9) (a) (i) Except as provided in Subsection (9)(b) or (c), if, on or after
{
July 1, 2004
}
April 1,
2008
, a
Page 1 of 2
sb0223s02.hfa.04.wpd
LRGC
Poconnor
Rrockwell