S.B. 136

This document includes Senate Committee Amendments incorporated into the bill on Thu, Feb 13, 2014 at 10:19 AM by lpoole. -->              1     

LOCAL ELECTIONS AMENDMENTS

             2     
2014 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Howard A. Stephenson

             5     
House Sponsor: R. Curt Webb

             6     

             7      LONG TITLE
             8      General Description:
             9          This bill amends provisions of the Election Code relating to elections on local
             10      referenda.
             11      Highlighted Provisions:
             12          This bill:
             13          .    defines the term "local tax law";
             14          .    modifies the deadline for delivering a signed and verified referendum packet in
             15      relation to a local tax law;
             16          .    modifies dates for:
             17              .    the certification of referendum petition signatures by a county clerk; and
             18              .    evaluation of the sufficiency of a referendum petition by a local clerk;
             19          .    requires that an election on a referendum challenging a local tax law be conducted
             20      entirely by absentee ballot;
             21          .    describes requirements relating to an election described in the preceding paragraph;
             22      and
             23          .    makes technical and conforming changes.
             24      Money Appropriated in this Bill:
             25          None
             26      Other Special Clauses:
             27          None



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             28
     Utah Code Sections Affected:
             29      AMENDS:
             30          20A-7-101, as last amended by Laws of Utah 2012, Chapters 17 and 72
             31          20A-7-606, as last amended by Laws of Utah 2012, Chapter 72
             32          20A-7-607, as last amended by Laws of Utah 2011, Chapter 17
             33          20A-7-609, as last amended by Laws of Utah 2011, Chapter 17
             34          59-12-1102, as last amended by Laws of Utah 2012, Chapters 212 and 254
             35      ENACTS:
             36          20A-7-609.5, Utah Code Annotated 1953
             37     

             38      Be it enacted by the Legislature of the state of Utah:
             39          Section 1. Section 20A-7-101 is amended to read:
             40           20A-7-101. Definitions.
             41          As used in this chapter:
             42          (1) "Budget officer" means:
             43          (a) (i) for a county of the first class, the person designated as budget officer in Section
             44      17-19a-203 ; or
             45          (ii) for a county not described in Subsection (1)(a)(i), a person designated as budget
             46      officer in Section 17-19-19 ;
             47          (b) for a city, the person designated as budget officer in Subsection 10-6-106 (5); or
             48          (c) for a town, the town council.
             49          (2) "Certified" means that the county clerk has acknowledged a signature as being the
             50      signature of a registered voter.
             51          (3) "Circulation" means the process of submitting an initiative or referendum petition
             52      to legal voters for their signature.
             53          (4) "Final fiscal impact statement" means a financial statement prepared after voters
             54      approve an initiative that contains the information required by Subsection 20A-7-202.5 (2) or
             55      20A-7-502.5 (2).
             56          (5) "Initial fiscal impact estimate" means a financial statement prepared according to
             57      the terms of Section 20A-7-202.5 or 20A-7-502.5 after the filing of an application for an
             58      initiative petition.



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             59
         (6) "Initiative" means a new law proposed for adoption by the public as provided in
             60      this chapter.
             61          (7) "Initiative packet" means a copy of the initiative petition, a copy of the proposed
             62      law, and the signature sheets, all of which have been bound together as a unit.
             63          (8) "Legal signatures" means the number of signatures of legal voters that:
             64          (a) meet the numerical requirements of this chapter; and
             65          (b) have been certified and verified as provided in this chapter.
             66          (9) "Legal voter" means a person who:
             67          (a) is registered to vote; or
             68          (b) becomes registered to vote before the county clerk certifies the signatures on an
             69      initiative or referendum petition.
             70          (10) "Local attorney" means the county attorney, city attorney, or town attorney in
             71      whose jurisdiction a local initiative or referendum petition is circulated.
             72          (11) "Local clerk" means the county clerk, city recorder, or town clerk in whose
             73      jurisdiction a local initiative or referendum petition is circulated.
             74          (12) (a) "Local law" includes an ordinance, resolution, master plan, and any
             75      comprehensive zoning regulation adopted by ordinance or resolution.
             76          (b) "Local law" does not include an individual property zoning decision.
             77          (13) "Local legislative body" means the legislative body of a county, city, or town.
             78          (14) "Local obligation law" means a local law passed by the local legislative body
             79      regarding a bond that was approved by a majority of qualified voters in an election.
             80          (15) "Local tax law" means a local law S. , passed by a political subdivision with an
             80a      annual or biannual calendar fiscal year, .S that increases a tax or imposes a new tax.
             81          [(15)] (16) "Measure" means a proposed constitutional amendment, an initiative, or
             82      referendum.
             83          [(16)] (17) "Referendum" means a process by which a law passed by the Legislature or
             84      by a local legislative body is submitted or referred to the voters for their approval or rejection.
             85          [(17)] (18) "Referendum packet" means a copy of the referendum petition, a copy of
             86      the law being submitted or referred to the voters for their approval or rejection, and the
             87      signature sheets, all of which have been bound together as a unit.
             88          [(18)] (19) (a) "Signature" means a holographic signature.
             89          (b) "Signature" does not mean an electronic signature.



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             90
         [(19)] (20) "Signature sheets" means sheets in the form required by this chapter that are
             91      used to collect signatures in support of an initiative or referendum.
             92          [(20)] (21) "Sponsors" means the legal voters who support the initiative or referendum
             93      and who sign the application for petition copies.
             94          [(21)] (22) "Sufficient" means that the signatures submitted in support of an initiative
             95      or referendum petition have been certified and verified as required by this chapter.
             96          [(22)] (23) "Verified" means acknowledged by the person circulating the petition as
             97      required in Sections 20A-7-205 and 20A-7-305 .
             98          Section 2. Section 20A-7-606 is amended to read:
             99           20A-7-606. Submitting the referendum petition -- Certification of signatures by
             100      the county clerks -- Transfer to local clerk.
             101          (1) (a) The sponsors shall deliver each signed and verified referendum packet to the
             102      county clerk of the county in which the packet was circulated[:] no later than 45 days after the
             103      day on which the local law is passed.
             104          [(i) for county referenda, no later than 45 days after the passage of the local law;]
             105          [(ii) for municipal referenda, no later than 45 days after the passage of the local law;
             106      or]
             107          [(iii) for referenda held in relation to the adoption of an ordinance imposing a county
             108      option sales and use tax under Section 59-12-1102 , no later than 100 days before the election
             109      that the referendum qualifies for under Subsection 20A-7-609 (2)(c).]
             110          (b) A sponsor may not submit a referendum packet after the deadline established in this
             111      Subsection (1).
             112          (2) (a) No later than [60 days after the local law passes] 15 days after the day on which
             113      a county clerk receives a referendum packet under Subsection (1)(a), the county clerk shall:
             114          (i) check the names of all persons completing the verification on the last page of each
             115      referendum packet to determine whether those persons are Utah residents and are at least 18
             116      years old; and
             117          (ii) submit the name of each of those persons who is not a Utah resident or who is not
             118      at least 18 years old to the attorney general and county attorney.
             119          (b) The county clerk may not certify a signature under Subsection (3) on a referendum
             120      packet that is not verified in accordance with Section 20A-7-605 .



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         (3) No later than [75] 30 days after the [local law passes] day on which a county clerk
             122      receives a referendum packet under Subsection (1)(a), the county clerk shall:
             123          (a) determine whether each signer is a registered voter according to the requirements of
             124      Section 20A-7-606.3 ;
             125          (b) certify on the referendum petition whether each name is that of a registered voter;
             126      and
             127          (c) deliver all of the verified referendum packets to the local clerk.
             128          Section 3. Section 20A-7-607 is amended to read:
             129           20A-7-607. Evaluation by the local clerk.
             130          (1) When each referendum packet is received from a county clerk, the local clerk shall
             131      check off from the local clerk's record the number of each referendum packet filed.
             132          (2) [(a) After all of the referendum packets have been received by] Within 15 days after
             133      the day on which the local clerk receives each referendum packet from a county clerk, the local
             134      clerk shall:
             135          (a) count the number of the names certified by the county clerks that appear on each
             136      verified signature sheet[.];
             137          (b) [If] if the total number of certified names from each verified signature sheet equals
             138      or exceeds the number of names required by Section 20A-7-601 and the requirements of this
             139      part are met, [the local clerk shall] mark upon the front of the petition the word "sufficient[."]";
             140          (c) [If] if the total number of certified names from each verified signature sheet does
             141      not equal or exceed the number of names required by Section 20A-7-601 or a requirement of
             142      this part is not met, [the local clerk shall] mark upon the front of the petition the word
             143      "insufficient[."]"; and
             144          (d) [The local clerk shall immediately] notify any one of the sponsors of the local
             145      clerk's finding.
             146          (3) If the local clerk finds the total number of certified signatures from each verified
             147      signature sheet to be insufficient, any sponsor may file a written demand with the local clerk
             148      for a recount of the signatures appearing on the referendum petition in the presence of any
             149      sponsor.
             150          (4) (a) If the local clerk refuses to accept and file any referendum petition, any voter
             151      may apply to the Supreme Court for an extraordinary writ to compel the local clerk to do so



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     within 10 days after the refusal.
             153          (b) If the Supreme Court determines that the referendum petition is legally sufficient,
             154      the local clerk shall file it, with a verified copy of the judgment attached to it, as of the date on
             155      which it was originally offered for filing in the local clerk's office.
             156          (c) If the Supreme Court determines that any petition filed is not legally sufficient, the
             157      Supreme Court may enjoin the local clerk and all other officers from:
             158          (i) certifying or printing the ballot title and numbers of that measure on the official
             159      ballot for the next election[.]; or
             160          (ii) as it relates to a local tax law, certifying, printing, or mailing the ballot title and
             161      numbers of that measure under Section 20A-7-609.5 .
             162          (5) A petition determined to be sufficient in accordance with this section is qualified
             163      for the ballot.
             164          Section 4. Section 20A-7-609 is amended to read:
             165           20A-7-609. Form of ballot -- Manner of voting.
             166          (1) The local clerk shall ensure that the number and ballot title are presented upon the
             167      official ballot with, immediately adjacent to them, the words "For" and "Against," each word
             168      presented with an adjacent square in which the elector may indicate the elector's vote.
             169          (2) (a) Except as provided in Subsection (2)(c)(i) [or (d)(i)] or Section 20A-7-609.5 ,
             170      and unless the county legislative body calls a special election, the county clerk shall ensure that
             171      county referenda that have qualified for the ballot appear on the next regular general election
             172      ballot.
             173          (b) Except as provided in Subsection (2)[(d)](c)(ii) or Section 20A-7-609.5 , and unless
             174      the municipal legislative body calls a special election, the municipal recorder or clerk shall
             175      ensure that municipal referenda that have qualified for the ballot appear on the next regular
             176      municipal election ballot.
             177          [(c) For referenda held in relation to the adoption of an ordinance imposing a county
             178      option sales and use tax under Section 59-12-1102 , the county clerk shall ensure that referenda
             179      that have qualified for the ballot appear on the ballot at the earlier of:]
             180          [(i) the next regular general election that is more than 155 days after the date of the
             181      adoption of the ordinance; or]
             182          [(ii) the next municipal general election that is more than 155 days after the date of the



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             183
     adoption of the ordinance.]
             184          [(d)] (c) (i) [If] Except as provided in Section 20A-7-609.5 , if a local law passes after
             185      January 30 of the year in which there is a regular general election, the county clerk shall ensure
             186      that a county referendum that has qualified for the ballot appears on the ballot at the second
             187      regular general election immediately following the passage of the local law unless the county
             188      legislative body calls a special election.
             189          (ii) [If] Except as provided in Section 20A-7-609.5 , if a local law passes after January
             190      30 of the year in which there is a municipal general election, the municipal recorder or clerk
             191      shall ensure that a municipal referendum that has qualified for the ballot appears on the ballot
             192      at the second municipal general election immediately following the passage of the local law
             193      unless the municipal legislative body calls a special election.
             194          (3) (a) (i) A voter desiring to vote in favor of the law that is the subject of the
             195      referendum shall mark the square adjacent to the word "For."
             196          (ii) The law that is the subject of the referendum is effective if a majority of voters
             197      mark "For."
             198          (b) (i) A voter desiring to vote against the law that is the subject of the referendum
             199      petition shall mark the square following the word "Against."
             200          (ii) The law that is the subject of the referendum is not effective if a majority of voters
             201      mark "Against."
             202          Section 5. Section 20A-7-609.5 is enacted to read:
             203          20A-7-609.5. Election on referendum challenging local tax law conducted entirely
             204      by absentee ballot.
             205          (1) An election officer S. [ shall ] may .S administer an election on a referendum
             205a      challenging a local
             206      tax law entirely by absentee ballot.
             207          (2) For purposes of an election conducted under this section, the election officer shall
             208      designate as the election day the day that is 30 days after the day on which the election officer
             209      complies with Subsection (3).
             210          (3) Within 30 days after the day on which the referendum described in Subsection (1)
             211      qualifies for the ballot, the election officer shall mail to each registered voter within the voting
             212      precincts to which the local tax law applies:
             213          (a) an absentee ballot;



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             214
         (b) a statement that there will be no polling place in the voting precinct for the election;
             215          (c) a statement specifying the election day described in Subsection (2);
             216          (d) a business reply mail envelope;
             217          (e) instructions for returning the ballot that include an express notice about any
             218      relevant deadlines that the voter must meet in order for the voter's vote to be counted; and
             219          (f) a warning, on a separate page of colored paper in boldface print, indicating that if
             220      the voter fails to follow the instructions included with the absentee ballot, the voter will be
             221      unable to vote in that election because there will be no polling place in the voting precinct on
             222      the day of the election.
             223          (4) A voter who votes by absentee ballot under this section is not required to apply for
             224      an absentee ballot as required by this part.
             225          (5) An election officer who administers an election under this section shall:
             226          (a) (i) obtain, in person, the signatures of each voter within that voting precinct before
             227      the election; or
             228          (ii) obtain the signature of each voter within the voting precinct from the county clerk;
             229      and
             230          (b) maintain the signatures on file in the election officer's office.
             231          (6) (a) Upon receiving the returned absentee ballots, the election officer shall compare
             232      the signature on each absentee ballot with the voter's signature that is maintained on file and
             233      verify that the signatures are the same.
             234          (b) If the election officer questions the authenticity of the signature on the absentee
             235      ballot, the election officer shall immediately contact the voter to verify the signature.
             236          (c) If the election officer determines that the signature on the absentee ballot does not
             237      match the voter's signature that is maintained on file, the election officer shall:
             238          (i) unless the absentee ballot application deadline described in Section 20A-3-304 has
             239      passed, immediately send another absentee ballot and other voting materials as required by this
             240      section to the voter; and
             241          (ii) disqualify the initial absentee ballot.
             242          Section 6. Section 59-12-1102 is amended to read:
             243           59-12-1102. Base -- Rate -- Imposition of tax -- Distribution of revenue --
             244      Administration -- Administrative charge -- Commission requirement to retain an amount



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             245
     to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal
             246      of tax -- Effective date -- Notice requirements.
             247          (1) (a) (i) Subject to Subsections (2) through (6), and in addition to any other tax
             248      authorized by this chapter, a county may impose by ordinance a county option sales and use tax
             249      of .25% upon the transactions described in Subsection 59-12-103 (1).
             250          (ii) Notwithstanding Subsection (1)(a)(i), a county may not impose a tax under this
             251      section on the sales and uses described in Section 59-12-104 to the extent the sales and uses are
             252      exempt from taxation under Section 59-12-104 .
             253          (b) For purposes of this Subsection (1), the location of a transaction shall be
             254      determined in accordance with Sections 59-12-211 through 59-12-215 .
             255          (c) The county option sales and use tax under this section shall be imposed:
             256          (i) upon transactions that are located within the county, including transactions that are
             257      located within municipalities in the county; and
             258          (ii) except as provided in Subsection (1)(d) or (5), beginning on the first day of
             259      January:
             260          (A) of the next calendar year after adoption of the ordinance imposing the tax if the
             261      ordinance is adopted on or before May 25; or
             262          (B) of the second calendar year after adoption of the ordinance imposing the tax if the
             263      ordinance is adopted after May 25.
             264          (d) Notwithstanding Subsection (1)(c)(ii), the county option sales and use tax under
             265      this section shall be imposed:
             266          (i) beginning January 1, 1998, if an ordinance adopting the tax imposed on or before
             267      September 4, 1997; or
             268          (ii) beginning January 1, 1999, if an ordinance adopting the tax is imposed during 1997
             269      but after September 4, 1997.
             270          (2) (a) Before imposing a county option sales and use tax under Subsection (1), a
             271      county shall hold two public hearings on separate days in geographically diverse locations in
             272      the county.
             273          (b) (i) At least one of the hearings required by Subsection (2)(a) shall have a starting
             274      time of no earlier than 6 p.m.
             275          (ii) The earlier of the hearings required by Subsection (2)(a) shall be no less than seven



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             276
     days after the day the first advertisement required by Subsection (2)(c) is published.
             277          (c) (i) Before holding the public hearings required by Subsection (2)(a), the county
             278      shall advertise:
             279          (A) its intent to adopt a county option sales and use tax;
             280          (B) the date, time, and location of each public hearing; and
             281          (C) a statement that the purpose of each public hearing is to obtain public comments
             282      regarding the proposed tax.
             283          (ii) The advertisement shall be published:
             284          (A) in a newspaper of general circulation in the county once each week for the two
             285      weeks preceding the earlier of the two public hearings; and
             286          (B) on the Utah Public Notice Website created in Section 63F-1-701 , for two weeks
             287      preceding the earlier of the two public hearings.
             288          (iii) The advertisement described in Subsection (2)(c)(ii)(A) shall be no less than 1/8
             289      page in size, and the type used shall be no smaller than 18 point and surrounded by a 1/4-inch
             290      border.
             291          (iv) The advertisement described in Subsection (2)(c)(ii)(A) may not be placed in that
             292      portion of the newspaper where legal notices and classified advertisements appear.
             293          (v) In accordance with Subsection (2)(c)(ii)(A), whenever possible:
             294          (A) the advertisement shall appear in a newspaper that is published at least five days a
             295      week, unless the only newspaper in the county is published less than five days a week; and
             296          (B) the newspaper selected shall be one of general interest and readership in the
             297      community, and not one of limited subject matter.
             298          (d) The adoption of an ordinance imposing a county option sales and use tax is subject
             299      to a local referendum election and shall be conducted as provided in [Title 20A, Chapter 7, Part
             300      6, Local Referenda - Procedures] Section 20A-7-609.5 .
             301          (3) (a) Subject to Subsection (5), if the aggregate population of the counties imposing a
             302      county option sales and use tax under Subsection (1) is less than 75% of the state population,
             303      the tax levied under Subsection (1) shall be distributed to the county in which the tax was
             304      collected.
             305          (b) Subject to Subsection (5), if the aggregate population of the counties imposing a
             306      county option sales and use tax under Subsection (1) is greater than or equal to 75% of the state



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     population:
             308          (i) 50% of the tax collected under Subsection (1) in each county shall be distributed to
             309      the county in which the tax was collected; and
             310          (ii) except as provided in Subsection (3)(c), 50% of the tax collected under Subsection
             311      (1) in each county shall be distributed proportionately among all counties imposing the tax,
             312      based on the total population of each county.
             313          (c) Except as provided in Subsection (5), the amount to be distributed annually to a
             314      county under Subsection (3)(b)(ii), when combined with the amount distributed to the county
             315      under Subsection (3)(b)(i), does not equal at least $75,000, then:
             316          (i) the amount to be distributed annually to that county under Subsection (3)(b)(ii) shall
             317      be increased so that, when combined with the amount distributed to the county under
             318      Subsection (3)(b)(i), the amount distributed annually to the county is $75,000; and
             319          (ii) the amount to be distributed annually to all other counties under Subsection
             320      (3)(b)(ii) shall be reduced proportionately to offset the additional amount distributed under
             321      Subsection (3)(c)(i).
             322          (d) The commission shall establish rules to implement the distribution of the tax under
             323      Subsections (3)(a), (b), and (c).
             324          (4) (a) Except as provided in Subsection (4)(b) or (c), a tax authorized under this part
             325      shall be administered, collected, and enforced in accordance with:
             326          (i) the same procedures used to administer, collect, and enforce the tax under:
             327          (A) Part 1, Tax Collection; or
             328          (B) Part 2, Local Sales and Use Tax Act; and
             329          (ii) Chapter 1, General Taxation Policies.
             330          (b) Notwithstanding Subsection (4)(a), a tax under this part is not subject to
             331      Subsections 59-12-205 (2) through (6).
             332          (c) (i) Subject to Subsection (4)(c)(ii), the commission shall retain and deposit an
             333      administrative charge in accordance with Section 59-1-306 from the revenues the commission
             334      collects from a tax under this part.
             335          (ii) Notwithstanding Section 59-1-306 , the administrative charge described in
             336      Subsection (4)(c)(i) shall be calculated by taking a percentage described in Section 59-1-306 of
             337      the distribution amounts resulting after:



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             338
         (A) the applicable distribution calculations under Subsection (3) have been made; and
             339          (B) the commission retains the amount required by Subsection (5).
             340          (5) (a) Beginning on July 1, 2009, the commission shall calculate and retain a portion
             341      of the sales and use tax collected under this part as provided in this Subsection (5).
             342          (b) For a county that imposes a tax under this part, the commission shall calculate a
             343      percentage each month by dividing the sales and use tax collected under this part for that
             344      month within the boundaries of that county by the total sales and use tax collected under this
             345      part for that month within the boundaries of all of the counties that impose a tax under this part.
             346          (c) For a county that imposes a tax under this part, the commission shall retain each
             347      month an amount equal to the product of:
             348          (i) the percentage the commission determines for the month under Subsection (5)(b)
             349      for the county; and
             350          (ii) $6,354.
             351          (d) The commission shall deposit an amount the commission retains in accordance
             352      with this Subsection (5) into the Qualified Emergency Food Agencies Fund created by Section
             353      35A-8-1009 .
             354          (e) An amount the commission deposits into the Qualified Emergency Food Agencies
             355      Fund shall be expended as provided in Section 35A-8-1009 .
             356          (6) (a) For purposes of this Subsection (6):
             357          (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, County
             358      Consolidations and Annexations.
             359          (ii) "Annexing area" means an area that is annexed into a county.
             360          (b) (i) Except as provided in Subsection (6)(c) or (d), if, on or after July 1, 2004, a
             361      county enacts or repeals a tax under this part:
             362          (A) (I) the enactment shall take effect as provided in Subsection (1)(c); or
             363          (II) the repeal shall take effect on the first day of a calendar quarter; and
             364          (B) after a 90-day period beginning on the date the commission receives notice meeting
             365      the requirements of Subsection (6)(b)(ii) from the county.
             366          (ii) The notice described in Subsection (6)(b)(i)(B) shall state:
             367          (A) that the county will enact or repeal a tax under this part;
             368          (B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A);



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         (C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and
             370          (D) if the county enacts the tax described in Subsection (6)(b)(ii)(A), the rate of the
             371      tax.
             372          (c) (i) The enactment of a tax takes effect on the first day of the first billing period:
             373          (A) that begins on or after the effective date of the enactment of the tax; and
             374          (B) if the billing period for the transaction begins before the effective date of the
             375      enactment of the tax under Subsection (1).
             376          (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
             377      period is rendered on or after the effective date of the repeal of the tax imposed under
             378      Subsection (1).
             379          (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
             380      sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
             381      Subsection (6)(b)(i) takes effect:
             382          (A) on the first day of a calendar quarter; and
             383          (B) beginning 60 days after the effective date of the enactment or repeal under
             384      Subsection (6)(b)(i).
             385          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             386      commission may by rule define the term "catalogue sale."
             387          (e) (i) Except as provided in Subsection (6)(f) or (g), if, for an annexation that occurs
             388      on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
             389      part for an annexing area, the enactment or repeal shall take effect:
             390          (A) on the first day of a calendar quarter; and
             391          (B) after a 90-day period beginning on the date the commission receives notice meeting
             392      the requirements of Subsection (6)(e)(ii) from the county that annexes the annexing area.
             393          (ii) The notice described in Subsection (6)(e)(i)(B) shall state:
             394          (A) that the annexation described in Subsection (6)(e)(i) will result in an enactment or
             395      repeal of a tax under this part for the annexing area;
             396          (B) the statutory authority for the tax described in Subsection (6)(e)(ii)(A);
             397          (C) the effective date of the tax described in Subsection (6)(e)(ii)(A); and
             398          (D) the rate of the tax described in Subsection (6)(e)(ii)(A).
             399          (f) (i) The enactment of a tax takes effect on the first day of the first billing period:



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         (A) that begins on or after the effective date of the enactment of the tax; and
             401          (B) if the billing period for the transaction begins before the effective date of the
             402      enactment of the tax under Subsection (1).
             403          (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
             404      period is rendered on or after the effective date of the repeal of the tax imposed under
             405      Subsection (1).
             406          (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
             407      sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
             408      Subsection (6)(e)(i) takes effect:
             409          (A) on the first day of a calendar quarter; and
             410          (B) beginning 60 days after the effective date of the enactment or repeal under
             411      Subsection (6)(e)(i).
             412          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             413      commission may by rule define the term "catalogue sale."





Legislative Review Note
    as of 1-2-14 11:15 AM


Office of Legislative Research and General Counsel


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