H.B.
405
AMENDMENTS TO CITY OR TOWN SALES AND USE TAX TO FUND
BOTANICAL, CULTURAL, RECREATIONAL, AND ZOOLOGICAL
ORGANIZATIONS OR FACILITIES
house floor
Amendments
Amendment 1 February 25, 2008 11:23 am
Representative Stephen E. Sandstrom
proposes the following amendments:
1. Page
1, Lines 16 through 18
:
16
.
{
extends
}
addresses
the time period for imposing
{
or reauthorizing
}
a city or
town option tax for
17
botanical, cultural, recreational, and zoological organizations or facilities
{
from eight
18
years to ten years
}
;
. addresses the procedures and requirements for reauthorizing a city or town option tax for botanical,
cultural, recreational, and zoological organizations or facilities;
2. Page
4, Line 117 through Page 5, Line 125
:
117
(4) (a) A tax authorized under this part
{
shall be
}
:
118
(i) except as provided in Subsection (4)(b),
shall be
administered, collected, and enforced in
119
accordance with:
120
(A) the same procedures used to administer, collect, and enforce the tax under:
121
(I) Part 1, Tax Collection; or
122
(II) Part 2, Local Sales and Use Tax Act; and
123
(B) Chapter 1, General Taxation Policies; and
124
(ii)
shall be:
(A)
{
levied
}
for a tax under this part that is in effect on May 5, 2008,
imposed
for a period of
{
[
}
eight
{
]
}
{
ten
}
years;
or
(B) for a tax under this part that is not in effect on May 5, 2008, imposed for a period of ten
years;
and
125
{
(B)
}
(iii)
may be reauthorized
{
at the end of the [eight-year] ten-year period in
accordance
126
with this section
}
in accordance with the same procedures and requirements of this part for
imposing the tax
.
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