H.B. 116 Enrolled

1

UNIFORM FEES ON CANOES
2 2009 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Mark A. Wheatley
5 Senate Sponsor: Gene Davis
6
7 LONG TITLE
8 General Description:
9 This bill amends provisions in the Property Tax Act relating to the annual uniform fees
10 on canoes.
11 Highlighted Provisions:
12 This bill:
13 . amends the definition of "canoe" to include a canoe with an outboard motor; and
14 . makes technical changes.
15 Monies Appropriated in this Bill:
16 None
17 Other Special Clauses:
18 This bill takes effect on January 1, 2010.
19 Utah Code Sections Affected:
20 AMENDS:
21 59-2-405.2, as last amended by Laws of Utah 2008, Chapters 250 and 382
22
23 Be it enacted by the Legislature of the state of Utah:
24 Section 1. Section 59-2-405.2 is amended to read:
25 59-2-405.2. Definitions -- Uniform statewide fee on certain tangible personal
26 property -- Distribution of revenues -- Rulemaking authority -- Determining the length
27 of a vessel.
28 (1) As used in this section:
29 (a) (i) Except as provided in Subsection (1)(a)(ii), "all-terrain vehicle" means a motor

30 vehicle that:
31 (A) is an:
32 (I) all-terrain type I vehicle as defined in Section 41-22-2 ; or
33 (II) all-terrain type II vehicle as defined in Section 41-22-2 ;
34 (B) is required to be registered in accordance with Title 41, Chapter 22, Off-Highway
35 Vehicles; and
36 (C) has:
37 (I) an engine with more than 150 cubic centimeters displacement;
38 (II) a motor that produces more than five horsepower; or
39 (III) an electric motor; and
40 (ii) notwithstanding Subsection (1)(a)(i), "all-terrain vehicle" does not include a
41 snowmobile.
42 (b) "Camper" means a camper:
43 (i) as defined in Section 41-1a-102 ; and
44 (ii) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
45 Registration.
46 (c) (i) "Canoe" means a vessel that:
47 (A) is long and narrow;
48 (B) has curved sides; and
49 (C) is tapered:
50 (I) to two pointed ends; or
51 (II) to one pointed end and is blunt on the other end; and
52 (ii) "canoe" includes:
53 (A) a collapsible inflatable canoe;
54 (B) a kayak;
55 (C) a racing shell; [or]
56 (D) a rowing scull[.]; or
57 (E) notwithstanding the definition of vessel in Subsection (1)(aa), a canoe with an

58 outboard motor.
59 (d) "Dealer" is as defined in Section 41-1a-102 .
60 (e) "Jon boat" means a vessel that:
61 (i) has a square bow; and
62 (ii) has a flat bottom.
63 (f) "Motor vehicle" is as defined in Section 41-22-2 .
64 (g) "Other motorcycle" means a motor vehicle that:
65 (i) is:
66 (A) a motorcycle as defined in Section 41-1a-102 ; and
67 (B) designed primarily for use and operation over unimproved terrain;
68 (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
69 Registration; and
70 (iii) has:
71 (A) an engine with more than 150 cubic centimeters displacement; or
72 (B) a motor that produces more than five horsepower.
73 (h) (i) "Other trailer" means a portable vehicle without motive power that is primarily
74 used:
75 (A) to transport tangible personal property; and
76 (B) for a purpose other than a commercial purpose; and
77 (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
78 for purposes of Subsection (1)(h)(i)(B), the commission may by rule define what constitutes a
79 purpose other than a commercial purpose.
80 (i) "Outboard motor" is as defined in Section 41-1a-102 .
81 (j) "Personal watercraft" means a personal watercraft:
82 (i) as defined in Section 73-18-2 ; and
83 (ii) that is required to be registered in accordance with Title 73, Chapter 18, State
84 Boating Act.
85 (k) (i) "Pontoon" means a vessel that:

86 (A) is:
87 (I) supported by one or more floats; and
88 (II) propelled by either inboard or outboard power; and
89 (B) is not:
90 (I) a houseboat; or
91 (II) a collapsible inflatable vessel; and
92 (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
93 the commission may by rule define the term "houseboat".
94 (l) "Qualifying adjustment, exemption, or reduction" means an adjustment, exemption,
95 or reduction:
96 (i) of all or a portion of a qualifying payment;
97 (ii) granted by a county during the refund period; and
98 (iii) received by a qualifying person.
99 (m) (i) "Qualifying payment" means the payment made:
100 (A) of a uniform statewide fee in accordance with this section:
101 (I) by a qualifying person;
102 (II) to a county; and
103 (III) during the refund period; and
104 (B) on an item of qualifying tangible personal property; and
105 (ii) if a qualifying person received a qualifying adjustment, exemption, or reduction
106 for an item of qualifying tangible personal property, the qualifying payment for that qualifying
107 tangible personal property is equal to the difference between:
108 (A) the payment described in this Subsection (1)(m) for that item of qualifying
109 tangible personal property; and
110 (B) the amount of the qualifying adjustment, exemption, or reduction.
111 (n) "Qualifying person" means a person that paid a uniform statewide fee:
112 (i) during the refund period;
113 (ii) in accordance with this section; and

114 (iii) on an item of qualifying tangible personal property.
115 (o) "Qualifying tangible personal property" means a:
116 (i) qualifying vehicle; or
117 (ii) qualifying watercraft.
118 (p) "Qualifying vehicle" means:
119 (i) an all-terrain vehicle with an engine displacement that is 100 or more cubic
120 centimeters but 150 or less cubic centimeters;
121 (ii) an other motorcycle with an engine displacement that is 100 or more cubic
122 centimeters but 150 or less cubic centimeters;
123 (iii) a small motor vehicle with an engine displacement that is 100 or more cubic
124 centimeters but 150 or less cubic centimeters;
125 (iv) a snowmobile with an engine displacement that is 100 or more cubic centimeters
126 but 150 or less cubic centimeters; or
127 (v) a street motorcycle with an engine displacement that is 100 or more cubic
128 centimeters but 150 or less cubic centimeters.
129 (q) "Qualifying watercraft" means a:
130 (i) canoe;
131 (ii) collapsible inflatable vessel;
132 (iii) jon boat;
133 (iv) pontoon;
134 (v) sailboat; or
135 (vi) utility boat.
136 (r) "Refund period" means the time period:
137 (i) beginning on January 1, 2006; and
138 (ii) ending on December 29, 2006.
139 (s) "Sailboat" means a sailboat as defined in Section 73-18-2 .
140 (t) (i) "Small motor vehicle" means a motor vehicle that:
141 (A) is required to be registered in accordance with Title 41, Motor Vehicles; and

142 (B) has:
143 (I) an engine with 150 or less cubic centimeters displacement; or
144 (II) a motor that produces five or less horsepower; and
145 (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
146 the commission may by rule develop a process for an owner of a motor vehicle to certify
147 whether the motor vehicle has:
148 (A) an engine with 150 or less cubic centimeters displacement; or
149 (B) a motor that produces five or less horsepower.
150 (u) "Snowmobile" means a motor vehicle that:
151 (i) is a snowmobile as defined in Section 41-22-2 ;
152 (ii) is required to be registered in accordance with Title 41, Chapter 22, Off-Highway
153 Vehicles; and
154 (iii) has:
155 (A) an engine with more than 150 cubic centimeters displacement; or
156 (B) a motor that produces more than five horsepower.
157 (v) "Street motorcycle" means a motor vehicle that:
158 (i) is:
159 (A) a motorcycle as defined in Section 41-1a-102 ; and
160 (B) designed primarily for use and operation on highways;
161 (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
162 Registration; and
163 (iii) has:
164 (A) an engine with more than 150 cubic centimeters displacement; or
165 (B) a motor that produces more than five horsepower.
166 (w) "Tangible personal property owner" means a person that owns an item of
167 qualifying tangible personal property.
168 (x) "Tent trailer" means a portable vehicle without motive power that:
169 (i) is constructed with collapsible side walls that:

170 (A) fold for towing by a motor vehicle; and
171 (B) unfold at a campsite;
172 (ii) is designed as a temporary dwelling for travel, recreational, or vacation use;
173 (iii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
174 Registration; and
175 (iv) does not require a special highway movement permit when drawn by a
176 self-propelled motor vehicle.
177 (y) (i) Except as provided in Subsection (1)(y)(ii), "travel trailer" means a travel
178 trailer:
179 (A) as defined in Section 41-1a-102 ; and
180 (B) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
181 Registration; and
182 (ii) notwithstanding Subsection (1)(y)(i), "travel trailer" does not include:
183 (A) a camper; or
184 (B) a tent trailer.
185 (z) (i) "Utility boat" means a vessel that:
186 (A) has:
187 (I) two or three bench seating;
188 (II) an outboard motor; and
189 (III) a hull made of aluminum, fiberglass, or wood; and
190 (B) does not have:
191 (I) decking;
192 (II) a permanent canopy; or
193 (III) a floor other than the hull; and
194 (ii) notwithstanding Subsection (1)(z)(i), "utility boat" does not include a collapsible
195 inflatable vessel.
196 (aa) "Vessel" means a vessel:
197 (i) as defined in Section 73-18-2 , including an outboard motor of the vessel; and

198 (ii) that is required to be registered in accordance with Title 73, Chapter 18, State
199 Boating Act.
200 (2) (a) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6),
201 beginning on January 1, 2006, the tangible personal property described in Subsection (2)(b) is:
202 (i) exempt from the tax imposed by Section 59-2-103 ; and
203 (ii) in lieu of the tax imposed by Section 59-2-103 , subject to uniform statewide fees
204 as provided in this section.
205 (b) The following tangible personal property applies to Subsection (2)(a) if that
206 tangible personal property is required to be registered with the state:
207 (i) an all-terrain vehicle;
208 (ii) a camper;
209 (iii) an other motorcycle;
210 (iv) an other trailer;
211 (v) a personal watercraft;
212 (vi) a small motor vehicle;
213 (vii) a snowmobile;
214 (viii) a street motorcycle;
215 (ix) a tent trailer;
216 (x) a travel trailer; and
217 (xi) a vessel if that vessel is less than 31 feet in length as determined under Subsection
218 (6).
219 (3) For purposes of this section, the uniform statewide fees are:
220 (a) for an all-terrain vehicle, an other motorcycle, or a snowmobile:
221 Age of All-Terrain Vehicle, Other Motorcycle, or Snowmobile Uniform Statewide Fee
222 12 or more years $10
223 9 or more years but less than 12 years $20
224 6 or more years but less than 9 years $30
225 3 or more years but less than 6 years $35

226 Less than 3 years $45
227 (b) for a camper or a tent trailer:
228 Age of Camper or Tent Trailer Uniform Statewide Fee
229 12 or more years $10
230 9 or more years but less than 12 years $25
231 6 or more years but less than 9 years $35
232 3 or more years but less than 6 years $50
233 Less than 3 years $70
234 (c) for an other trailer:
235 Age of Other Trailer Uniform Statewide Fee
236 12 or more years $10
237 9 or more years but less than 12 years $15
238 6 or more years but less than 9 years $20
239 3 or more years but less than 6 years $25
240 Less than 3 years $30
241 (d) for a personal watercraft:
242 Age of Personal Watercraft Uniform Statewide Fee
243 12 or more years $10
244 9 or more years but less than 12 years $25
245 6 or more years but less than 9 years $35
246 3 or more years but less than 6 years $45
247 Less than 3 years $55
248 (e) for a small motor vehicle:
249 Age of Small Motor Vehicle Uniform Statewide Fee
250 6 or more years $10
251 3 or more years but less than 6 years $15
252 Less than 3 years $25
253 (f) for a street motorcycle:

254 Age of Street Motorcycle Uniform Statewide Fee
255 12 or more years $10
256 9 or more years but less than 12 years $35
257 6 or more years but less than 9 years $50
258 3 or more years but less than 6 years $70
259 Less than 3 years $95
260 (g) for a travel trailer:
261 Age of Travel Trailer Uniform Statewide Fee
262 12 or more years $20
263 9 or more years but less than 12 years $65
264 6 or more years but less than 9 years $90
265 3 or more years but less than 6 years $135
266 Less than 3 years $175
267 (h) $10 regardless of the age of the vessel if the vessel is:
268 (i) less than 15 feet in length;
269 (ii) a canoe;
270 (iii) a jon boat; or
271 (iv) a utility boat;
272 (i) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:
273 Length of Vessel Uniform Statewide Fee
274 15 feet or more in length but less than 19 feet in length $15
275 19 feet or more in length but less than 23 feet in length $25
276 23 feet or more in length but less than 27 feet in length $40
277 27 feet or more in length but less than 31 feet in length $75
278 (j) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
279 sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:
280 Age of Vessel Uniform Statewide Fee
281 12 or more years $25

282 9 or more years but less than 12 years $65
283 6 or more years but less than 9 years $80
284 3 or more years but less than 6 years $110
285 Less than 3 years $150
286 (k) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
287 sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:
288 Age of Vessel Uniform Statewide Fee
289 12 or more years $50
290 9 or more years but less than 12 years $120
291 6 or more years but less than 9 years $175
292 3 or more years but less than 6 years $220
293 Less than 3 years $275
294 (l) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
295 sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:
296 Age of Vessel Uniform Statewide Fee
297 12 or more years $100
298 9 or more years but less than 12 years $180
299 6 or more years but less than 9 years $240
300 3 or more years but less than 6 years $310
301 Less than 3 years $400
302 (m) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
303 sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:
304 Age of Vessel Uniform Statewide Fee
305 12 or more years $120
306 9 or more years but less than 12 years $250
307 6 or more years but less than 9 years $350
308 3 or more years but less than 6 years $500
309 Less than 3 years $700

310 (4) Notwithstanding Section 59-2-407 , tangible personal property subject to the
311 uniform statewide fees imposed by this section that is brought into the state shall, as a
312 condition of registration, be subject to the uniform statewide fees unless all property taxes or
313 uniform fees imposed by the state of origin have been paid for the current calendar year.
314 (5) (a) The revenues collected in each county from the uniform statewide fees imposed
315 by this section shall be distributed by the county to each taxing entity in which each item of
316 tangible personal property subject to the uniform statewide fees is located in the same
317 proportion in which revenues collected from the ad valorem property tax are distributed.
318 (b) Each taxing entity described in Subsection (5)(a) that receives revenues from the
319 uniform statewide fees imposed by this section shall distribute the revenues in the same
320 proportion in which revenues collected from the ad valorem property tax are distributed.
321 (6) (a) For purposes of the uniform statewide fee imposed by this section, the length of
322 a vessel shall be determined as provided in this Subsection (6).
323 (b) (i) Except as provided in Subsection (6)(b)(ii), the length of a vessel shall be
324 measured as follows:
325 (A) the length of a vessel shall be measured in a straight line; and
326 (B) the length of a vessel is equal to the distance between the bow of the vessel and the
327 stern of the vessel.
328 (ii) Notwithstanding Subsection (6)(b)(i), the length of a vessel may not include the
329 length of:
330 (A) a swim deck;
331 (B) a ladder;
332 (C) an outboard motor; or
333 (D) an appurtenance or attachment similar to Subsections (6)(b)(ii)(A) through (C) as
334 determined by the commission by rule.
335 (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
336 the commission may by rule define what constitutes an appurtenance or attachment similar to
337 Subsections (6)(b)(ii)(A) through (C).

338 (c) The length of a vessel:
339 (i) (A) for a new vessel, is the length:
340 (I) listed on the manufacturer's statement of origin if the length of the vessel measured
341 under Subsection (6)(b) is equal to the length of the vessel listed on the manufacturer's
342 statement of origin; or
343 (II) listed on a form submitted to the commission by a dealer in accordance with
344 Subsection (6)(d) if the length of the vessel measured under Subsection (6)(b) is not equal to
345 the length of the vessel listed on the manufacturer's statement of origin; or
346 (B) for a vessel other than a new vessel, is the length:
347 (I) corresponding to the model number if the length of the vessel measured under
348 Subsection (6)(b) is equal to the length of the vessel determined by reference to the model
349 number; or
350 (II) listed on a form submitted to the commission by an owner of the vessel in
351 accordance with Subsection (6)(d) if the length of the vessel measured under Subsection (6)(b)
352 is not equal to the length of the vessel determined by reference to the model number; and
353 (ii) (A) is determined at the time of the:
354 (I) first registration as defined in Section 41-1a-102 that occurs on or after January 1,
355 2006; or
356 (II) first renewal of registration that occurs on or after January 1, 2006; and
357 (B) may be determined after the time described in Subsection (6)(c)(ii)(A) only if the
358 commission requests that a dealer or an owner submit a form to the commission in accordance
359 with Subsection (6)(d).
360 (d) (i) A form under Subsection (6)(c) shall:
361 (A) be developed by the commission;
362 (B) be provided by the commission to:
363 (I) a dealer; or
364 (II) an owner of a vessel;
365 (C) provide for the reporting of the length of a vessel;

366 (D) be submitted to the commission at the time the length of the vessel is determined
367 in accordance with Subsection (6)(c)(ii);
368 (E) be signed by:
369 (I) if the form is submitted by a dealer, that dealer; or
370 (II) if the form is submitted by an owner of the vessel, an owner of the vessel; and
371 (F) include a certification that the information set forth in the form is true.
372 (ii) A certification made under Subsection (6)(d)(i)(F) is considered as if made under
373 oath and subject to the same penalties as provided by law for perjury.
374 (iii) (A) A dealer or an owner that submits a form to the commission under Subsection
375 (6)(c) is considered to have given the dealer's or owner's consent to an audit or review by:
376 (I) the commission;
377 (II) the county assessor; or
378 (III) the commission and the county assessor.
379 (B) The consent described in Subsection (6)(d)(iii)(A) is a condition to the acceptance
380 of any form.
381 (7) (a) A county that collected a qualifying payment from a qualifying person during
382 the refund period shall issue a refund to the qualifying person as described in Subsection
383 (7)(b) if:
384 (i) the difference described in Subsection (7)(b) is $1 or more; and
385 (ii) the qualifying person submitted a form in accordance with Subsections (7)(c) and
386 (d).
387 (b) The refund amount shall be calculated as follows:
388 (i) for a qualifying vehicle, the refund amount is equal to the difference between:
389 (A) the qualifying payment the qualifying person paid on the qualifying vehicle during
390 the refund period; and
391 (B) the amount of the statewide uniform fee:
392 (I) for that qualifying vehicle; and
393 (II) that the qualifying person would have been required to pay:

394 (Aa) during the refund period; and
395 (Bb) in accordance with this section had Laws of Utah 2006, Fifth Special Session,
396 Chapter 3, Section 1, been in effect during the refund period; and
397 (ii) for a qualifying watercraft, the refund amount is equal to the difference between:
398 (A) the qualifying payment the qualifying person paid on the qualifying watercraft
399 during the refund period; and
400 (B) the amount of the statewide uniform fee:
401 (I) for that qualifying watercraft;
402 (II) that the qualifying person would have been required to pay:
403 (Aa) during the refund period; and
404 (Bb) in accordance with this section had Laws of Utah 2006, Fifth Special Session,
405 Chapter 3, Section 1, been in effect during the refund period.
406 (c) Before the county issues a refund to the qualifying person in accordance with
407 Subsection (7)(a) the qualifying person shall submit a form to the county to verify the
408 qualifying person is entitled to the refund.
409 (d) (i) A form under Subsection (7)(c) or (8) shall:
410 (A) be developed by the commission;
411 (B) be provided by the commission to the counties;
412 (C) be provided by the county to the qualifying person or tangible personal property
413 owner;
414 (D) provide for the reporting of the following:
415 (I) for a qualifying vehicle:
416 (Aa) the type of qualifying vehicle; and
417 (Bb) the amount of cubic centimeters displacement;
418 (II) for a qualifying watercraft:
419 (Aa) the length of the qualifying watercraft;
420 (Bb) the age of the qualifying watercraft; and
421 (Cc) the type of qualifying watercraft;

422 (E) be signed by the qualifying person or tangible personal property owner; and
423 (F) include a certification that the information set forth in the form is true.
424 (ii) A certification made under Subsection (7)(d)(i)(F) is considered as if made under
425 oath and subject to the same penalties as provided by law for perjury.
426 (iii) (A) A qualifying person or tangible personal property owner that submits a form
427 to a county under Subsection (7)(c) or (8) is considered to have given the qualifying person's
428 consent to an audit or review by:
429 (I) the commission;
430 (II) the county assessor; or
431 (III) the commission and the county assessor.
432 (B) The consent described in Subsection (7)(d)(iii)(A) is a condition to the acceptance
433 of any form.
434 (e) The county shall make changes to the commission's records with the information
435 received by the county from the form submitted in accordance with Subsection (7)(c).
436 (8) A county shall change its records regarding an item of qualifying tangible personal
437 property if the tangible personal property owner submits a form to the county in accordance
438 with Subsection (7)(d).
439 (9) (a) For purposes of this Subsection (9) "owner of tangible personal property"
440 means a person that was required to pay a uniform statewide fee:
441 (i) during the refund period;
442 (ii) in accordance with this section; and
443 (iii) on an item of tangible personal property subject to the uniform statewide fees
444 imposed by this section.
445 (b) A county that collected revenues from uniform statewide fees imposed by this
446 section during the refund period shall notify an owner of tangible personal property:
447 (i) of the tangible personal property classification changes made to this section
448 pursuant to Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1;
449 (ii) that the owner of tangible personal property may obtain and file a form to modify

450 the county's records regarding the owner's tangible personal property; and
451 (iii) that the owner may be entitled to a refund pursuant to Subsection (7).
452 Section 2. Effective date.
453 This bill takes effect on January 1, 2010.