First Substitute S.B. 139

Senator Wayne A. Harper proposes the following substitute bill:


             1     
TRANSPORTATION FUNDING REVISIONS

             2     
2014 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Wayne A. Harper

             5     
House Sponsor: Johnny Anderson

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill modifies motor vehicle registration provisions.
             10      Highlighted Provisions:
             11          This bill:
             12          .    provides definitions;    
             13          .    increases motor vehicle registration fees for certain motor vehicles of 12,000
             14      pounds or less gross laden weight, excluding motorcycles;
             15          .    provides that the increased portion of certain registration fees shall be deposited in
             16      the Transportation Investment Fund of 2005;
             17          .    amends the penalty amount that is collected from an issuing dealer for a temporary
             18      permit that is outstanding after 45 days from the date it is issued;
             19          .    reduces the amount of certain sales and use tax revenue that is annually deposited in
             20      the Transportation Investment Fund of 2005; and
             21          .    makes technical corrections.
             22      Money Appropriated in this Bill:
             23          None
             24      Other Special Clauses:
             25          This bill takes effect on January 1, 2015.


             26      Utah Code Sections Affected:
             27      AMENDS:
             28           41-1a-102 , as last amended by Laws of Utah 2013, Chapter 266
             29           41-1a-1201 , as last amended by Laws of Utah 2012, Chapters 207, 207, 356, 356, 397
             30      and last amended by Coordination Clause, Laws of Utah 2012, Chapter 397
             31           41-1a-1206 , as last amended by Laws of Utah 2012, Chapters 356, 356, 397 and last
             32      amended by Coordination Clause, Laws of Utah 2012, Chapter 397
             33           41-3-301 , as last amended by Laws of Utah 2008, Chapter 382
             34           41-3-302 , as last amended by Laws of Utah 2008, Chapter 382
             35           59-12-103 (Effective 07/01/14), as last amended by Laws of Utah 2013, Chapters 150
             36      and 227
             37     
             38      Be it enacted by the Legislature of the state of Utah:
             39          Section 1. Section 41-1a-102 is amended to read:
             40           41-1a-102. Definitions.
             41          As used in this chapter:
             42          (1) "Actual miles" means the actual distance a vehicle has traveled while in operation.
             43          (2) "Actual weight" means the actual unladen weight of a vehicle or combination of
             44      vehicles as operated and certified to by a weighmaster.
             45          (3) "All-terrain type I vehicle" has the same meaning provided in Section 41-22-2 .
             46          (4) "All-terrain type II vehicle" has the same meaning provided in Section 41-22-2 .
             47          (5) "Amateur radio operator" means any person licensed by the Federal
             48      Communications Commission to engage in private and experimental two-way radio operation
             49      on the amateur band radio frequencies.
             50          (6) "Branded title" means a title certificate that is labeled:
             51          (a) rebuilt and restored to operation;
             52          (b) flooded and restored to operation; or
             53          (c) not restored to operation.
             54          (7) "Camper" means any structure designed, used, and maintained primarily to be
             55      mounted on or affixed to a motor vehicle that contains a floor and is designed to provide a
             56      mobile dwelling, sleeping place, commercial space, or facilities for human habitation or for


             57      camping.
             58          (8) "Certificate of title" means a document issued by a jurisdiction to establish a record
             59      of ownership between an identified owner and the described vehicle, vessel, or outboard motor.
             60          (9) "Certified scale weigh ticket" means a weigh ticket that has been issued by a
             61      weighmaster.
             62          (10) "Commercial vehicle" means a motor vehicle, trailer, or semitrailer used or
             63      maintained for the transportation of persons or property that operates:
             64          (a) as a carrier for hire, compensation, or profit; or
             65          (b) as a carrier to transport the vehicle owner's goods or property in furtherance of the
             66      owner's commercial enterprise.
             67          (11) "Commission" means the State Tax Commission.
             68          (12) "Dealer" means a person engaged or licensed to engage in the business of buying,
             69      selling, or exchanging new or used vehicles, vessels, or outboard motors either outright or on
             70      conditional sale, bailment, lease, chattel mortgage, or otherwise or who has an established
             71      place of business for the sale, lease, trade, or display of vehicles, vessels, or outboard motors.
             72          (13) "Diesel fuel" has the same meaning as defined in Section 59-13-102 .
             73          [(13)] (14) "Division" means the Motor Vehicle Division of the commission, created in
             74      Section 41-1a-106 .
             75          (15) "Electric vehicle" means a motor vehicle that is powered solely by an electric
             76      motor drawing current from a rechargeable energy storage system.
             77          [(14)] (16) "Essential parts" means all integral and body parts of a vehicle of a type
             78      required to be registered in this state, the removal, alteration, or substitution of which would
             79      tend to conceal the identity of the vehicle or substantially alter its appearance, model, type, or
             80      mode of operation.
             81          [(15)] (17) "Farm tractor" means every motor vehicle designed and used primarily as a
             82      farm implement for drawing plows, mowing machines, and other implements of husbandry.
             83          [(16)] (18) (a) "Farm truck" means a truck used by the owner or operator of a farm
             84      solely for his own use in the transportation of:
             85          (i) farm products, including livestock and its products, poultry and its products,
             86      floricultural and horticultural products;
             87          (ii) farm supplies, including tile, fence, and every other thing or commodity used in


             88      agricultural, floricultural, horticultural, livestock, and poultry production; and
             89          (iii) livestock, poultry, and other animals and things used for breeding, feeding, or
             90      other purposes connected with the operation of a farm.
             91          (b) "Farm truck" does not include the operation of trucks by commercial processors of
             92      agricultural products.
             93          [(17)] (19) "Fleet" means one or more commercial vehicles.
             94          [(18)] (20) "Foreign vehicle" means a vehicle of a type required to be registered,
             95      brought into this state from another state, territory, or country other than in the ordinary course
             96      of business by or through a manufacturer or dealer, and not registered in this state.
             97          [(19)] (21) "Gross laden weight" means the actual weight of a vehicle or combination
             98      of vehicles, equipped for operation, to which shall be added the maximum load to be carried.
             99          [(20)] (22) "Highway" or "street" means the entire width between property lines of
             100      every way or place of whatever nature when any part of it is open to the public, as a matter of
             101      right, for purposes of vehicular traffic.
             102          (23) "Hybrid electric vehicle" means a motor vehicle that draws propulsion energy
             103      from onboard sources of stored energy that are both:
             104          (a) an internal combustion engine or heat engine using consumable fuel; and
             105          (b) a rechargeable energy storage system where recharge energy for the energy storage
             106      system comes solely from sources onboard the vehicle.
             107          [(21)] (24) (a) "Identification number" means the identifying number assigned by the
             108      manufacturer or by the division for the purpose of identifying the vehicle, vessel, or outboard
             109      motor.
             110          (b) "Identification number" includes a vehicle identification number, state assigned
             111      identification number, hull identification number, and motor serial number.
             112          [(22)] (25) "Implement of husbandry" means every vehicle designed or adapted and
             113      used exclusively for an agricultural operation and only incidentally operated or moved upon the
             114      highways.
             115          [(23)] (26) (a) "In-state miles" means the total number of miles operated in this state
             116      during the preceding year by fleet power units.
             117          (b) If fleets are composed entirely of trailers or semitrailers, "in-state miles" means the
             118      total number of miles that those vehicles were towed on Utah highways during the preceding


             119      year.
             120          [(24)] (27) "Interstate vehicle" means any commercial vehicle operated in more than
             121      one state, province, territory, or possession of the United States or foreign country.
             122          [(25)] (28) "Jurisdiction" means a state, district, province, political subdivision,
             123      territory, or possession of the United States or any foreign country.
             124          [(26)] (29) "Lienholder" means a person with a security interest in particular property.
             125          [(27)] (30) "Manufactured home" means a transportable factory built housing unit
             126      constructed on or after June 15, 1976, according to the Federal Home Construction and Safety
             127      Standards Act of 1974 (HUD Code), in one or more sections, which, in the traveling mode, is
             128      eight body feet or more in width or 40 body feet or more in length, or when erected on site, is
             129      400 or more square feet, and which is built on a permanent chassis and designed to be used as a
             130      dwelling with or without a permanent foundation when connected to the required utilities, and
             131      includes the plumbing, heating, air-conditioning, and electrical systems.
             132          [(28)] (31) "Manufacturer" means a person engaged in the business of constructing,
             133      manufacturing, assembling, producing, or importing new or unused vehicles, vessels, or
             134      outboard motors for the purpose of sale or trade.
             135          [(29)] (32) "Mobile home" means a transportable factory built housing unit built prior
             136      to June 15, 1976, in accordance with a state mobile home code which existed prior to the
             137      Federal Manufactured Housing and Safety Standards Act (HUD Code).
             138          [(30)] (33) "Motorboat" has the same meaning as provided in Section 73-18-2 .
             139          [(31)] (34) "Motorcycle" means a motor vehicle having a saddle for the use of the rider
             140      and designed to travel on not more than three wheels in contact with the ground.
             141          (35) "Motor fuel" has the same meaning as defined in Section 59-13-102 .
             142          [(32)] (36) (a) "Motor vehicle" means a self-propelled vehicle intended primarily for
             143      use and operation on the highways.
             144          (b) "Motor vehicle" does not include an off-highway vehicle.
             145          (37) "Natural gas" means a fuel whose primary constituent is methane.
             146          [(33)] (38) (a) "Nonresident" means a person who is not a resident of this state as
             147      defined by Section 41-1a-202 , and who does not engage in intrastate business within this state
             148      and does not operate in that business any motor vehicle, trailer, or semitrailer within this state.
             149          (b) A person who engages in intrastate business within this state and operates in that


             150      business any motor vehicle, trailer, or semitrailer in this state or who, even though engaging in
             151      interstate commerce, maintains any vehicle in this state as the home station of that vehicle is
             152      considered a resident of this state, insofar as that vehicle is concerned in administering this
             153      chapter.
             154          [(34)] (39) "Odometer" means a device for measuring and recording the actual distance
             155      a vehicle travels while in operation, but does not include any auxiliary odometer designed to be
             156      periodically reset.
             157          [(35)] (40) "Off-highway implement of husbandry" has the same meaning as provided
             158      in Section 41-22-2 .
             159          [(36)] (41) "Off-highway vehicle" has the same meaning as provided in Section
             160      41-22-2 .
             161          [(37)] (42) "Operate" means to drive or be in actual physical control of a vehicle or to
             162      navigate a vessel.
             163          [(38)] (43) "Outboard motor" means a detachable self-contained propulsion unit,
             164      excluding fuel supply, used to propel a vessel.
             165          [(39)] (44) (a) "Owner" means a person, other than a lienholder, holding title to a
             166      vehicle, vessel, or outboard motor whether or not the vehicle, vessel, or outboard motor is
             167      subject to a security interest.
             168          (b) If a vehicle is the subject of an agreement for the conditional sale or installment
             169      sale or mortgage of the vehicle with the right of purchase upon performance of the conditions
             170      stated in the agreement and with an immediate right of possession vested in the conditional
             171      vendee or mortgagor, or if the vehicle is the subject of a security agreement, then the
             172      conditional vendee, mortgagor, or debtor is considered the owner for the purposes of this
             173      chapter.
             174          (c) If a vehicle is the subject of an agreement to lease, the lessor is considered the
             175      owner until the lessee exercises his option to purchase the vehicle.
             176          [(40)] (45) "Personalized license plate" means a license plate that has displayed on it a
             177      combination of letters, numbers, or both as requested by the owner of the vehicle and assigned
             178      to the vehicle by the division.
             179          [(41)] (46) (a) "Pickup truck" means a two-axle motor vehicle with motive power
             180      manufactured, remanufactured, or materially altered to provide an open cargo area.


             181          (b) "Pickup truck" includes motor vehicles with the open cargo area covered with a
             182      camper, camper shell, tarp, removable top, or similar structure.
             183          [(42)] (47) "Pneumatic tire" means every tire in which compressed air is designed to
             184      support the load.
             185          [(43)] (48) "Preceding year" means a period of 12 consecutive months fixed by the
             186      division that is within 16 months immediately preceding the commencement of the registration
             187      or license year in which proportional registration is sought. The division in fixing the period
             188      shall conform it to the terms, conditions, and requirements of any applicable agreement or
             189      arrangement for the proportional registration of vehicles.
             190          [(44)] (49) "Public garage" means every building or other place where vehicles or
             191      vessels are kept and stored and where a charge is made for the storage and keeping of vehicles
             192      and vessels.
             193          [(45)] (50) "Receipt of surrender of ownership documents" means the receipt of
             194      surrender of ownership documents described in Section 41-1a-503 .
             195          [(46)] (51) "Reconstructed vehicle" means every vehicle of a type required to be
             196      registered in this state that is materially altered from its original construction by the removal,
             197      addition, or substitution of essential parts, new or used.
             198          [(47)] (52) "Recreational vehicle" has the same meaning as provided in Section
             199      13-14-102 .
             200          [(48)] (53) "Registration" means a document issued by a jurisdiction that allows
             201      operation of a vehicle or vessel on the highways or waters of this state for the time period for
             202      which the registration is valid and that is evidence of compliance with the registration
             203      requirements of the jurisdiction.
             204          [(49)] (54) (a) "Registration year" means a 12 consecutive month period commencing
             205      with the completion of all applicable registration criteria.
             206          (b) For administration of a multistate agreement for proportional registration the
             207      division may prescribe a different 12-month period.
             208          [(50)] (55) "Repair or replacement" means the restoration of vehicles, vessels, or
             209      outboard motors to a sound working condition by substituting any inoperative part of the
             210      vehicle, vessel, or outboard motor, or by correcting the inoperative part.
             211          [(51)] (56) "Replica vehicle" means:


             212          (a) a street rod that meets the requirements under Subsection 41-21-1 (1)(a)(i)(B); or
             213          (b) a custom vehicle that meets the requirements under Subsection
             214      41-6a-1507 (1)(a)(i)(B).
             215          [(52)] (57) "Road tractor" means every motor vehicle designed and used for drawing
             216      other vehicles and constructed so it does not carry any load either independently or any part of
             217      the weight of a vehicle or load that is drawn.
             218          [(53)] (58) "Sailboat" has the same meaning as provided in Section 73-18-2 .
             219          [(54)] (59) "Security interest" means an interest that is reserved or created by a security
             220      agreement to secure the payment or performance of an obligation and that is valid against third
             221      parties.
             222          [(55)] (60) "Semitrailer" means every vehicle without motive power designed for
             223      carrying persons or property and for being drawn by a motor vehicle and constructed so that
             224      some part of its weight and its load rests or is carried by another vehicle.
             225          [(56)] (61) "Special group license plate" means a type of license plate designed for a
             226      particular group of people or a license plate authorized and issued by the division in accordance
             227      with Section 41-1a-418 .
             228          [(57)] (62) (a) "Special interest vehicle" means a vehicle used for general
             229      transportation purposes and that is:
             230          (i) 20 years or older from the current year; or
             231          (ii) a make or model of motor vehicle recognized by the division director as having
             232      unique interest or historic value.
             233          (b) In making [his] the determination under Subsection [(57)] (62)(a), the division
             234      director shall give special consideration to:
             235          (i) a make of motor vehicle that is no longer manufactured;
             236          (ii) a make or model of motor vehicle produced in limited or token quantities;
             237          (iii) a make or model of motor vehicle produced as an experimental vehicle or one
             238      designed exclusively for educational purposes or museum display; or
             239          (iv) a motor vehicle of any age or make that has not been substantially altered or
             240      modified from original specifications of the manufacturer and because of its significance is
             241      being collected, preserved, restored, maintained, or operated by a collector or hobbyist as a
             242      leisure pursuit.


             243          [(59)] (63) "Specially constructed vehicle" means every vehicle of a type required to be
             244      registered in this state, not originally constructed under a distinctive name, make, model, or
             245      type by a generally recognized manufacturer of vehicles, and not materially altered from its
             246      original construction.
             247          [(58)] (64) (a) "Special mobile equipment" means every vehicle:
             248          (i) not designed or used primarily for the transportation of persons or property;
             249          (ii) not designed to operate in traffic; and
             250          (iii) only incidentally operated or moved over the highways.
             251          (b) "Special mobile equipment" includes:
             252          (i) farm tractors;
             253          (ii) off-road motorized construction or maintenance equipment including backhoes,
             254      bulldozers, compactors, graders, loaders, road rollers, tractors, and trenchers; and
             255          (iii) ditch-digging apparatus.
             256          (c) "Special mobile equipment" does not include a commercial vehicle as defined
             257      under Section 72-9-102 .
             258          [(60)] (65) "Title" means the right to or ownership of a vehicle, vessel, or outboard
             259      motor.
             260          [(61)] (66) (a) "Total fleet miles" means the total number of miles operated in all
             261      jurisdictions during the preceding year by power units.
             262          (b) If fleets are composed entirely of trailers or semitrailers, "total fleet miles" means
             263      the number of miles that those vehicles were towed on the highways of all jurisdictions during
             264      the preceding year.
             265          [(62)] (67) "Trailer" means a vehicle without motive power designed for carrying
             266      persons or property and for being drawn by a motor vehicle and constructed so that no part of
             267      its weight rests upon the towing vehicle.
             268          [(63)] (68) "Transferee" means a person to whom the ownership of property is
             269      conveyed by sale, gift, or any other means except by the creation of a security interest.
             270          [(64)] (69) "Transferor" means a person who transfers his ownership in property by
             271      sale, gift, or any other means except by creation of a security interest.
             272          [(65)] (70) "Travel trailer," "camping trailer," or "fifth wheel trailer" means a portable
             273      vehicle without motive power, designed as a temporary dwelling for travel, recreational, or


             274      vacation use that does not require a special highway movement permit when drawn by a
             275      self-propelled motor vehicle.
             276          [(66)] (71) "Truck tractor" means a motor vehicle designed and used primarily for
             277      drawing other vehicles and not constructed to carry a load other than a part of the weight of the
             278      vehicle and load that is drawn.
             279          [(67)] (72) "Vehicle" includes a motor vehicle, trailer, semitrailer, off-highway vehicle,
             280      manufactured home, and mobile home.
             281          [(68)] (73) "Vessel" has the same meaning as provided in Section 73-18-2 .
             282          [(69)] (74) "Vintage vehicle" has the same meaning as provided in Section 41-21-1 .
             283          [(70)] (75) "Waters of this state" has the same meaning as provided in Section 73-18-2 .
             284          [(71)] (76) "Weighmaster" means a person, association of persons, or corporation
             285      permitted to weigh vehicles under this chapter.
             286          Section 2. Section 41-1a-1201 is amended to read:
             287           41-1a-1201. Disposition of fees.
             288          (1) All fees received and collected under this part shall be transmitted daily to the state
             289      treasurer.
             290          (2) Except as provided in Subsections (3), (6), and (7) and Sections 41-1a-422 ,
             291      41-1a-1220 , 41-1a-1221 , and 41-1a-1223 all fees collected under this part shall be deposited in
             292      the Transportation Fund.
             293          (3) Funds generated under Subsections 41-1a-1211 (1)(b)(ii), (6)(b)(ii), and (7) and
             294      Section 41-1a-1212 may be used by the commission to cover the costs incurred in issuing
             295      license plates under Part 4, License Plates and Registration Indicia.
             296          (4) In accordance with Section 63J-1-602.2 , all funds available to the commission for
             297      the purchase and distribution of license plates and decals are nonlapsing.
             298          (5) (a) Except as provided in Subsections (3) and (5)(b) and Section 41-1a-1205 , the
             299      expenses of the commission in enforcing and administering this part shall be provided for by
             300      legislative appropriation from the revenues of the Transportation Fund.
             301          (b) Three dollars of the registration fees imposed under Subsections 41-1a-1206 (2)(a)
             302      and (b) for each vehicle registered for a six-month registration period under Section
             303      41-1a-215.5 may be used by the commission to cover the costs incurred in enforcing and
             304      administering this part.


             305          (6) (a) The following portions of the registration fees imposed under Section
             306      41-1a-1206 for each vehicle shall be deposited in the Transportation Investment Fund of 2005
             307      created under Section 72-2-124 :
             308          (i) $30 of the registration fees imposed under Subsections 41-1a-1206 (1)(a), (1)(b)(i),
             309      (1)(b)(ii), (1)(b)(iii), (1)(f), (3), and (6);
             310          (ii) $21 of the registration fees imposed under Subsections 41-1a-1206 (1)(c)(i) and
             311      (1)(c)(ii);
             312          (iii) $2.50 of the registration fee imposed under Subsection 41-1a-1206 (1)(e)(ii);
             313          (iv) $23 of the registration fee imposed under Subsection 41-1a-1206 (1)(d)(i);
             314          (v) $24.50 of the registration fee imposed under Subsection 41-1a-1206 (1)(e)(i); [and]
             315          (vi) $1 of the registration fee imposed under Subsection 41-1a-1206 (1)(d)(ii)[.];
             316          (vii) $120 of the registration fee imposed under Subsection 41-1a-1206 (1)(b)(iv);
             317          (viii) $150 of the registration fee imposed under Subsection 41-1a-1206 (1)(b)(v);
             318          (ix) $125 of the registration fee imposed under Subsection 41-1a-1206 (1)(b)(vi); and
             319          (x) $124 of the registration fee imposed under Subsection 41-1a-1206 (1)(b)(vii).
             320          (b) The following portions of the registration fees collected for each vehicle registered
             321      for a six-month registration period under Section 41-1a-215.5 shall be deposited in the
             322      Transportation Investment Fund of 2005 created by Section 72-2-124 :
             323          (i) $23.25 of [each] the registration fee [collected] imposed under Subsection
             324      41-1a-1206 (2)(a); [and]
             325          (ii) $23 of [each] the registration fee [collected] imposed under [Subsection]
             326      Subsections 41-1a-1206 (2)(b)[.](i), (2)(b)(ii), and (2)(b)(iii); and
             327          (iii) $91 of the registration fee imposed under Subsection 41-1a-1206 (2)(b)(iv);
             328          (iv) $113.50 of the registration fee imposed under Subsection 41-1a-1206 (2)(b)(v);
             329          (v) $94.50 of the registration fee imposed under Subsection 41-1a-1206 (2)(b)(vi); and
             330          (vi) $94 of the registration fee imposed under Subsection 41-1a-1206 (2)(b)(vii).
             331          (7) (a) Ninety-four cents of each registration fee imposed under Subsections
             332      41-1a-1206 (1)(a) and (b) for each vehicle shall be deposited in the Public Safety Restricted
             333      Account created in Section 53-3-106 .
             334          (b) Seventy-one cents of each registration fee imposed under Subsections
             335      41-1a-1206 (2)(a) and (b) for each vehicle registered for a six-month registration period under


             336      Section 41-1a-215.5 shall be deposited in the Public Safety Restricted Account created in
             337      Section 53-3-106.
             338          Section 3. Section 41-1a-1206 is amended to read:
             339           41-1a-1206. Registration fees -- Fees by gross laden weight.
             340          (1) Except as provided in Subsections (2) and (3), at the time application is made for
             341      registration or renewal of registration of a vehicle or combination of vehicles under this
             342      chapter, a registration fee shall be paid to the division as follows:
             343          (a) $44.50 for each motorcycle;
             344          (b) [$43] for each motor vehicle of 12,000 pounds or less gross laden weight, excluding
             345      motorcycles[;]:
             346          (i) $43 for each motor vehicle fueled by motor fuel;
             347          (ii) $43 for each motor vehicle fueled by diesel fuel;
             348          (iii) $43 for each motor vehicle registered under Section 41-1a-301 ;
             349          (iv) $133 for each motor vehicle fueled by natural gas;
             350          (v) $163 for each electric motor vehicle;
             351          (vi) $138 for each hybrid electric motor vehicle; and
             352          (vii) $137 for each motor vehicle not described in Subsections (1)(b)(i) through (vi);
             353          (c) unless the semitrailer or trailer is exempt from registration under Section 41-1a-202
             354      or is registered under Section 41-1a-301 :
             355          (i) $31 for each trailer or semitrailer over 750 pounds gross unladen weight; or
             356          (ii) $28.50 for each commercial trailer or commercial semitrailer of 750 pounds or less
             357      gross unladen weight;
             358          (d) (i) $53 for each farm truck over 12,000 pounds, but not exceeding 14,000 pounds
             359      gross laden weight; plus
             360          (ii) $9 for each 2,000 pounds over 14,000 pounds gross laden weight;
             361          (e) (i) $69.50 for each motor vehicle or combination of motor vehicles, excluding farm
             362      trucks, over 12,000 pounds, but not exceeding 14,000 pounds gross laden weight; plus
             363          (ii) $19 for each 2,000 pounds over 14,000 pounds gross laden weight; and
             364          (f) $45 for each vintage vehicle that is less than 40 years old.
             365          (2) At the time application is made for registration or renewal of registration of a
             366      vehicle under this chapter for a six-month registration period under Section 41-1a-215.5 , a


             367      registration fee shall be paid to the division as follows:
             368          (a) $33.50 for each motorcycle; and
             369          (b) [$32.50] for each motor vehicle of 12,000 pounds or less gross laden weight,
             370      excluding motorcycles[.]:
             371          (i) $32.50 for each motor vehicle fueled by motor fuel;
             372          (ii) $32.50 for each motor vehicle fueled by diesel fuel;
             373          (iii) $32.50 for each motor vehicle registered under Section 41-1a-301 ;
             374          (iv) $100.50 for each motor vehicle fueled by natural gas;
             375          (v) $123 for each electric motor vehicle;
             376          (vi) $104 for each hybrid electric motor vehicle; and
             377          (vii) $103.50 for each motor vehicle not described in Subsections (2)(b)(i) through (vi).
             378          (3) (a) The initial registration fee for a vintage vehicle that is 40 years old or older is
             379      $40.
             380          (b) A vintage vehicle that is 40 years old or older is exempt from the renewal of
             381      registration fees under Subsection (1).
             382          (c) A vehicle with a Purple Heart special group license plate issued in accordance with
             383      Section 41-1a-421 is exempt from the registration fees under Subsection (1).
             384          (4) If a motor vehicle is operated in combination with a semitrailer or trailer, each
             385      motor vehicle shall register for the total gross laden weight of all units of the combination if the
             386      total gross laden weight of the combination exceeds 12,000 pounds.
             387          (5) (a) Registration fee categories under this section are based on the gross laden
             388      weight declared in the licensee's application for registration.
             389          (b) Gross laden weight shall be computed in units of 2,000 pounds. A fractional part
             390      of 2,000 pounds is a full unit.
             391          (6) The owner of a commercial trailer or commercial semitrailer may, as an alternative
             392      to registering under Subsection (1)(c), apply for and obtain a special registration and license
             393      plate for a fee of $130.
             394          (7) Except as provided in Section 41-6a-1642 , a truck may not be registered as a farm
             395      truck unless:
             396          (a) the truck meets the definition of a farm truck under Section 41-1a-102 ; and
             397          (b) (i) the truck has a gross vehicle weight rating of more than 12,000 pounds; or


             398          (ii) the truck has a gross vehicle weight rating of 12,000 pounds or less and the owner
             399      submits to the division a certificate of emissions inspection or a waiver in compliance with
             400      Section 41-6a-1642 .
             401          (8) A violation of Subsection (7) is a class B misdemeanor that shall be punished by a
             402      fine of not less than $200.
             403          (9) Trucks used exclusively to pump cement, bore wells, or perform crane services
             404      with a crane lift capacity of five or more tons, are exempt from 50% of the amount of the fees
             405      required for those vehicles under this section.
             406          Section 4. Section 41-3-301 is amended to read:
             407           41-3-301. Sale by dealer, sale by auction -- Temporary permit -- Delivery of
             408      certificate of title or origin -- Notice to division.
             409          (1) (a) (i) Each dealer licensed under Part 2, Licensing, upon the sale and delivery of
             410      any motor vehicle for which a temporary permit is issued under Section 41-3-302 shall within
             411      45 days submit a certificate of title or manufacturer's certificate of origin for that motor vehicle,
             412      endorsed according to law, to the Motor Vehicle Division, accompanied by all documents
             413      required to obtain a new certificate of title and registration in the new owner's name.
             414          (ii) Each dealer is responsible and liable for the registration fee for a vehicle described
             415      in Subsection (1)(a)(i).
             416          (b) If a temporary permit is not issued, the certificate of title or manufacturer's
             417      certificate of origin shall be delivered to the vendee, endorsed according to law, within 48
             418      hours, unless the vendee is a dealer or dismantler in which case the title or manufacturer's
             419      certificate of origin shall be delivered within 21 days.
             420          (c) (i) A motor vehicle consigned to an auction and sold is considered sold by the
             421      consignor to the auction and then sold by the auction to the consignee.
             422          (ii) Both the consignor and auction are subject to this section.
             423          (d) (i) (A) A motor vehicle consigned to a wholesale motor vehicle auction and sold to
             424      a licensed dealer or dismantler is considered sold by the consignor to the licensed dealer or
             425      dismantler.
             426          (B) Both the consignor and the wholesale motor vehicle auction are subject to the title
             427      delivery requirements of Subsection (1)(b).
             428          (C) The consignor, or the wholesale motor vehicle auction as the consignor's agent,


             429      shall endorse the certificate of title according to law. By endorsing the certificate of title as
             430      agent of the consignor, the wholesale motor vehicle auction does not become the owner, seller,
             431      or assignor of title.
             432          (ii) (A) A wholesale motor vehicle auction may purchase or sell motor vehicles in its
             433      own name.
             434          (B) If a wholesale motor vehicle auction purchases or sells a motor vehicle in its own
             435      name, the wholesale motor vehicle auction is subject to Subsections (1)(a) and (1)(b).
             436          (2) (a) (i) Each dealer licensed under Part 2, Licensing, upon the sale and delivery of a
             437      motor vehicle for which a temporary permit is issued under Section 41-3-302 , shall within 45
             438      days give written notice of the sale to the Motor Vehicle Division upon a form provided by the
             439      Motor Vehicle Division.
             440          (ii) The notice shall contain:
             441          (A) the date of the sale;
             442          (B) the names and addresses of the dealer and the purchaser;
             443          (C) a description of the motor vehicle;
             444          (D) the motor vehicle's odometer reading at the time of the sale; and
             445          (E) other information required by the division.
             446          (b) If no temporary permit is issued, the notice shall be filed with the division within
             447      45 days after the sale, and a duplicate copy shall be given to the purchaser at the time of sale,
             448      unless the purchaser is a dealer or dismantler.
             449          (c) The administrator may make rules in accordance with Title 63G, Chapter 3, Utah
             450      Administrative Rulemaking Act, providing that the notice required under Subsections (2)(a)
             451      and (2)(b) may be filed in electronic form or on magnetic media.
             452          Section 5. Section 41-3-302 is amended to read:
             453           41-3-302. Temporary permits -- Purchasers of motor vehicles -- Penalty for use
             454      after expiration -- Sale and rescission.
             455          (1) (a) [(i)] A dealer or the division may issue a temporary permit.
             456          [(ii)] (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking
             457      Act, the administrator shall makes rules for the issuance of a temporary permit under
             458      Subsection (1)(a)[(i)].
             459          [(iii)] (c) The division shall furnish the forms for temporary permits issued by dealers


             460      under Subsection (1)(a)[(i)].
             461          [(b)] (2) A dealer may issue a temporary permit to a bona fide purchaser of a motor
             462      vehicle for a period not to exceed 45 days on a motor vehicle sold to the purchaser by the
             463      dealer.
             464          [(c) The] (3) Except as provided in Subsection (4), the dealer [is responsible and liable
             465      for the registration fee of] shall pay a fee of $50 for each motor vehicle for which [the] a permit
             466      is issued under this section.
             467          [(d) All issued temporary permits that are outstanding after 45 days from the date they
             468      are issued are delinquent and a penalty equal to the registration fee shall be collected from the
             469      issuing dealer.]
             470          [(2) If a temporary permit is issued by a dealer under this section and the sale of the
             471      motor vehicle is subsequently rescinded, the temporary permit may be voided and the issuing
             472      dealer is not liable for the registration fee or penalty.]
             473          (4) A dealer is not required to pay the fee required under Subsection (3):
             474          (a) if a Utah registration is obtained for the motor vehicle within the time frame
             475      allowed under Subsection (2); or
             476          (b) if the sale of the motor vehicle for which the temporary permit is issued under this
             477      section is subsequently rescinded and the temporary permit is voided.
             478          Section 6. Section 59-12-103 (Effective 07/01/14) is amended to read:
             479           59-12-103 (Effective 07/01/14). Sales and use tax base -- Rates -- Effective dates --
             480      Use of sales and use tax revenues.
             481          (1) A tax is imposed on the purchaser as provided in this part for amounts paid or
             482      charged for the following transactions:
             483          (a) retail sales of tangible personal property made within the state;
             484          (b) amounts paid for:
             485          (i) telecommunications service, other than mobile telecommunications service, that
             486      originates and terminates within the boundaries of this state;
             487          (ii) mobile telecommunications service that originates and terminates within the
             488      boundaries of one state only to the extent permitted by the Mobile Telecommunications
             489      Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
             490          (iii) an ancillary service associated with a:


             491          (A) telecommunications service described in Subsection (1)(b)(i); or
             492          (B) mobile telecommunications service described in Subsection (1)(b)(ii);
             493          (c) sales of the following for commercial use:
             494          (i) gas;
             495          (ii) electricity;
             496          (iii) heat;
             497          (iv) coal;
             498          (v) fuel oil; or
             499          (vi) other fuels;
             500          (d) sales of the following for residential use:
             501          (i) gas;
             502          (ii) electricity;
             503          (iii) heat;
             504          (iv) coal;
             505          (v) fuel oil; or
             506          (vi) other fuels;
             507          (e) sales of prepared food;
             508          (f) except as provided in Section 59-12-104 , amounts paid or charged as admission or
             509      user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
             510      exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
             511      fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
             512      television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
             513      driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
             514      tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
             515      horseback rides, sports activities, or any other amusement, entertainment, recreation,
             516      exhibition, cultural, or athletic activity;
             517          (g) amounts paid or charged for services for repairs or renovations of tangible personal
             518      property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
             519          (i) the tangible personal property; and
             520          (ii) parts used in the repairs or renovations of the tangible personal property described
             521      in Subsection (1)(g)(i), whether or not any parts are actually used in the repairs or renovations


             522      of that tangible personal property;
             523          (h) except as provided in Subsection 59-12-104 (7), amounts paid or charged for
             524      assisted cleaning or washing of tangible personal property;
             525          (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
             526      accommodations and services that are regularly rented for less than 30 consecutive days;
             527          (j) amounts paid or charged for laundry or dry cleaning services;
             528          (k) amounts paid or charged for leases or rentals of tangible personal property if within
             529      this state the tangible personal property is:
             530          (i) stored;
             531          (ii) used; or
             532          (iii) otherwise consumed;
             533          (l) amounts paid or charged for tangible personal property if within this state the
             534      tangible personal property is:
             535          (i) stored;
             536          (ii) used; or
             537          (iii) consumed; and
             538          (m) amounts paid or charged for a sale:
             539          (i) (A) of a product transferred electronically; or
             540          (B) of a repair or renovation of a product transferred electronically; and
             541          (ii) regardless of whether the sale provides:
             542          (A) a right of permanent use of the product; or
             543          (B) a right to use the product that is less than a permanent use, including a right:
             544          (I) for a definite or specified length of time; and
             545          (II) that terminates upon the occurrence of a condition.
             546          (2) (a) Except as provided in Subsections (2)(b) through (e), a state tax and a local tax
             547      is imposed on a transaction described in Subsection (1) equal to the sum of:
             548          (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
             549          (A) 4.70%; and
             550          (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
             551      and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
             552      through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional


             553      State Sales and Use Tax Act; and
             554          (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
             555      and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
             556      through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
             557      imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
             558          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
             559      transaction under this chapter other than this part.
             560          (b) Except as provided in Subsection (2)(d) or (e), a state tax and a local tax is imposed
             561      on a transaction described in Subsection (1)(d) equal to the sum of:
             562          (i) a state tax imposed on the transaction at a tax rate of 2%; and
             563          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
             564      transaction under this chapter other than this part.
             565          (c) Except as provided in Subsection (2)(d) or (e), a state tax and a local tax is imposed
             566      on amounts paid or charged for food and food ingredients equal to the sum of:
             567          (i) a state tax imposed on the amounts paid or charged for food and food ingredients at
             568      a tax rate of 1.75%; and
             569          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
             570      amounts paid or charged for food and food ingredients under this chapter other than this part.
             571          (d) (i) For a bundled transaction that is attributable to food and food ingredients and
             572      tangible personal property other than food and food ingredients, a state tax and a local tax is
             573      imposed on the entire bundled transaction equal to the sum of:
             574          (A) a state tax imposed on the entire bundled transaction equal to the sum of:
             575          (I) the tax rate described in Subsection (2)(a)(i)(A); and
             576          (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
             577      Sales and Use Tax Act, if the location of the transaction as determined under Sections
             578      59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
             579      Additional State Sales and Use Tax Act; and
             580          (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
             581      Sales and Use Tax Act, if the location of the transaction as determined under Sections
             582      59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which
             583      the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and


             584          (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
             585      described in Subsection (2)(a)(ii).
             586          (ii) If an optional computer software maintenance contract is a bundled transaction that
             587      consists of taxable and nontaxable products that are not separately itemized on an invoice or
             588      similar billing document, the purchase of the optional computer software maintenance contract
             589      is 40% taxable under this chapter and 60% nontaxable under this chapter.
             590          (iii) Subject to Subsection (2)(d)(iv), for a bundled transaction other than a bundled
             591      transaction described in Subsection (2)(d)(i) or (ii):
             592          (A) if the sales price of the bundled transaction is attributable to tangible personal
             593      property, a product, or a service that is subject to taxation under this chapter and tangible
             594      personal property, a product, or service that is not subject to taxation under this chapter, the
             595      entire bundled transaction is subject to taxation under this chapter unless:
             596          (I) the seller is able to identify by reasonable and verifiable standards the tangible
             597      personal property, product, or service that is not subject to taxation under this chapter from the
             598      books and records the seller keeps in the seller's regular course of business; or
             599          (II) state or federal law provides otherwise; or
             600          (B) if the sales price of a bundled transaction is attributable to two or more items of
             601      tangible personal property, products, or services that are subject to taxation under this chapter
             602      at different rates, the entire bundled transaction is subject to taxation under this chapter at the
             603      higher tax rate unless:
             604          (I) the seller is able to identify by reasonable and verifiable standards the tangible
             605      personal property, product, or service that is subject to taxation under this chapter at the lower
             606      tax rate from the books and records the seller keeps in the seller's regular course of business; or
             607          (II) state or federal law provides otherwise.
             608          (iv) For purposes of Subsection (2)(d)(iii), books and records that a seller keeps in the
             609      seller's regular course of business includes books and records the seller keeps in the regular
             610      course of business for nontax purposes.
             611          (e) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(e)(ii)
             612      and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
             613      product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
             614      of tangible personal property, other property, a product, or a service that is not subject to


             615      taxation under this chapter, the entire transaction is subject to taxation under this chapter unless
             616      the seller, at the time of the transaction:
             617          (A) separately states the portion of the transaction that is not subject to taxation under
             618      this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
             619          (B) is able to identify by reasonable and verifiable standards, from the books and
             620      records the seller keeps in the seller's regular course of business, the portion of the transaction
             621      that is not subject to taxation under this chapter.
             622          (ii) A purchaser and a seller may correct the taxability of a transaction if:
             623          (A) after the transaction occurs, the purchaser and the seller discover that the portion of
             624      the transaction that is not subject to taxation under this chapter was not separately stated on an
             625      invoice, bill of sale, or similar document provided to the purchaser because of an error or
             626      ignorance of the law; and
             627          (B) the seller is able to identify by reasonable and verifiable standards, from the books
             628      and records the seller keeps in the seller's regular course of business, the portion of the
             629      transaction that is not subject to taxation under this chapter.
             630          (iii) For purposes of Subsections (2)(e)(i) and (ii), books and records that a seller keeps
             631      in the seller's regular course of business includes books and records the seller keeps in the
             632      regular course of business for nontax purposes.
             633          (f) (i) If the sales price of a transaction is attributable to two or more items of tangible
             634      personal property, products, or services that are subject to taxation under this chapter at
             635      different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
             636      unless the seller, at the time of the transaction:
             637          (A) separately states the items subject to taxation under this chapter at each of the
             638      different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
             639          (B) is able to identify by reasonable and verifiable standards the tangible personal
             640      property, product, or service that is subject to taxation under this chapter at the lower tax rate
             641      from the books and records the seller keeps in the seller's regular course of business.
             642          (ii) For purposes of Subsection (2)(f)(i), books and records that a seller keeps in the
             643      seller's regular course of business includes books and records the seller keeps in the regular
             644      course of business for nontax purposes.
             645          (g) Subject to Subsections (2)(h) and (i), a tax rate repeal or tax rate change for a tax


             646      rate imposed under the following shall take effect on the first day of a calendar quarter:
             647          (i) Subsection (2)(a)(i)(A);
             648          (ii) Subsection (2)(b)(i);
             649          (iii) Subsection (2)(c)(i); or
             650          (iv) Subsection (2)(d)(i)(A)(I).
             651          (h) (i) A tax rate increase takes effect on the first day of the first billing period that
             652      begins on or after the effective date of the tax rate increase if the billing period for the
             653      transaction begins before the effective date of a tax rate increase imposed under:
             654          (A) Subsection (2)(a)(i)(A);
             655          (B) Subsection (2)(b)(i);
             656          (C) Subsection (2)(c)(i); or
             657          (D) Subsection (2)(d)(i)(A)(I).
             658          (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
             659      statement for the billing period is rendered on or after the effective date of the repeal of the tax
             660      or the tax rate decrease imposed under:
             661          (A) Subsection (2)(a)(i)(A);
             662          (B) Subsection (2)(b)(i);
             663          (C) Subsection (2)(c)(i); or
             664          (D) Subsection (2)(d)(i)(A)(I).
             665          (i) (i) For a tax rate described in Subsection (2)(i)(ii), if a tax due on a catalogue sale is
             666      computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal or
             667      change in a tax rate takes effect:
             668          (A) on the first day of a calendar quarter; and
             669          (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
             670          (ii) Subsection (2)(i)(i) applies to the tax rates described in the following:
             671          (A) Subsection (2)(a)(i)(A);
             672          (B) Subsection (2)(b)(i);
             673          (C) Subsection (2)(c)(i); or
             674          (D) Subsection (2)(d)(i)(A)(I).
             675          (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             676      the commission may by rule define the term "catalogue sale."


             677          (3) (a) The following state taxes shall be deposited into the General Fund:
             678          (i) the tax imposed by Subsection (2)(a)(i)(A);
             679          (ii) the tax imposed by Subsection (2)(b)(i);
             680          (iii) the tax imposed by Subsection (2)(c)(i); or
             681          (iv) the tax imposed by Subsection (2)(d)(i)(A)(I).
             682          (b) The following local taxes shall be distributed to a county, city, or town as provided
             683      in this chapter:
             684          (i) the tax imposed by Subsection (2)(a)(ii);
             685          (ii) the tax imposed by Subsection (2)(b)(ii);
             686          (iii) the tax imposed by Subsection (2)(c)(ii); and
             687          (iv) the tax imposed by Subsection (2)(d)(i)(B).
             688          (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
             689      2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
             690      through (g):
             691          (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
             692          (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
             693          (B) for the fiscal year; or
             694          (ii) $17,500,000.
             695          (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
             696      described in Subsection (4)(a) shall be transferred each year as dedicated credits to the
             697      Department of Natural Resources to:
             698          (A) implement the measures described in Subsections 79-2-303 (3)(a) through (d) to
             699      protect sensitive plant and animal species; or
             700          (B) award grants, up to the amount authorized by the Legislature in an appropriations
             701      act, to political subdivisions of the state to implement the measures described in Subsections
             702      79-2-303 (3)(a) through (d) to protect sensitive plant and animal species.
             703          (ii) Money transferred to the Department of Natural Resources under Subsection
             704      (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
             705      person to list or attempt to have listed a species as threatened or endangered under the
             706      Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
             707          (iii) At the end of each fiscal year:


             708          (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources
             709      Conservation and Development Fund created in Section 73-10-24 ;
             710          (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
             711      Program Subaccount created in Section 73-10c-5 ; and
             712          (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
             713      Program Subaccount created in Section 73-10c-5 .
             714          (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
             715      Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
             716      created in Section 4-18-106 .
             717          (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
             718      in Subsection (4)(a) shall be transferred each year as dedicated credits to the Division of Water
             719      Rights to cover the costs incurred in hiring legal and technical staff for the adjudication of
             720      water rights.
             721          (ii) At the end of each fiscal year:
             722          (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources
             723      Conservation and Development Fund created in Section 73-10-24 ;
             724          (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
             725      Program Subaccount created in Section 73-10c-5 ; and
             726          (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
             727      Program Subaccount created in Section 73-10c-5 .
             728          (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
             729      in Subsection (4)(a) shall be deposited in the Water Resources Conservation and Development
             730      Fund created in Section 73-10-24 for use by the Division of Water Resources.
             731          (ii) In addition to the uses allowed of the Water Resources Conservation and
             732      Development Fund under Section 73-10-24 , the Water Resources Conservation and
             733      Development Fund may also be used to:
             734          (A) conduct hydrologic and geotechnical investigations by the Division of Water
             735      Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
             736      quantifying surface and ground water resources and describing the hydrologic systems of an
             737      area in sufficient detail so as to enable local and state resource managers to plan for and
             738      accommodate growth in water use without jeopardizing the resource;


             739          (B) fund state required dam safety improvements; and
             740          (C) protect the state's interest in interstate water compact allocations, including the
             741      hiring of technical and legal staff.
             742          (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
             743      in Subsection (4)(a) shall be deposited in the Utah Wastewater Loan Program Subaccount
             744      created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
             745          (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
             746      in Subsection (4)(a) shall be deposited in the Drinking Water Loan Program Subaccount
             747      created in Section 73-10c-5 for use by the Division of Drinking Water to:
             748          (i) provide for the installation and repair of collection, treatment, storage, and
             749      distribution facilities for any public water system, as defined in Section 19-4-102 ;
             750          (ii) develop underground sources of water, including springs and wells; and
             751          (iii) develop surface water sources.
             752          (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
             753      2006, the difference between the following amounts shall be expended as provided in this
             754      Subsection (5), if that difference is greater than $1:
             755          (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
             756      fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
             757          (ii) $17,500,000.
             758          (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
             759          (A) transferred each fiscal year to the Department of Natural Resources as dedicated
             760      credits; and
             761          (B) expended by the Department of Natural Resources for watershed rehabilitation or
             762      restoration.
             763          (ii) At the end of each fiscal year, 100% of any unexpended dedicated credits described
             764      in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation and Development Fund
             765      created in Section 73-10-24 .
             766          (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
             767      remaining difference described in Subsection (5)(a) shall be:
             768          (A) transferred each fiscal year to the Division of Water Resources as dedicated
             769      credits; and


             770          (B) expended by the Division of Water Resources for cloud-seeding projects
             771      authorized by Title 73, Chapter 15, Modification of Weather.
             772          (ii) At the end of each fiscal year, 100% of any unexpended dedicated credits described
             773      in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation and Development Fund
             774      created in Section 73-10-24 .
             775          (d) After making the transfers required by Subsections (5)(b) and (c), 94% of the
             776      remaining difference described in Subsection (5)(a) shall be deposited into the Water
             777      Resources Conservation and Development Fund created in Section 73-10-24 for use by the
             778      Division of Water Resources for:
             779          (i) preconstruction costs:
             780          (A) as defined in Subsection 73-26-103 (6) for projects authorized by Title 73, Chapter
             781      26, Bear River Development Act; and
             782          (B) as defined in Subsection 73-28-103 (8) for the Lake Powell Pipeline project
             783      authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
             784          (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
             785      Chapter 26, Bear River Development Act;
             786          (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
             787      authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
             788          (iv) other uses authorized under Sections 73-10-24 , 73-10-25.1 , 73-10-30 , and
             789      Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
             790          (e) After making the transfers required by Subsections (5)(b) and (c) and subject to
             791      Subsection (5)(f), 6% of the remaining difference described in Subsection (5)(a) shall be
             792      transferred each year as dedicated credits to the Division of Water Rights to cover the costs
             793      incurred for employing additional technical staff for the administration of water rights.
             794          (f) At the end of each fiscal year, any unexpended dedicated credits described in
             795      Subsection (5)(e) over $150,000 lapse to the Water Resources Conservation and Development
             796      Fund created in Section 73-10-24 .
             797          (6) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
             798      2003, and for taxes listed under Subsection (3)(a), the amount of revenue generated by a 1/16%
             799      tax rate on the transactions described in Subsection (1) for the fiscal year shall be deposited in
             800      the Transportation Fund created by Section 72-2-102 .


             801          (7) Notwithstanding Subsection (3)(a), beginning on July 1, 2012, the Division of
             802      Finance shall deposit into the Transportation Investment Fund of 2005 created in Section
             803      72-2-124 a portion of the taxes listed under Subsection (3)(a) equal to the revenues generated
             804      by a 1/64% tax rate on the taxable transactions under Subsection (1).
             805          (8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited in
             806      Subsection (7), and subject to Subsection (8)(b), for a fiscal year beginning on or after July 1,
             807      2012, the Division of Finance shall deposit into the Transportation Investment Fund of 2005
             808      created by Section 72-2-124 :
             809          (i) a portion of the taxes listed under Subsection (3)(a) in an amount equal to 8.3% of
             810      the revenues collected from the following taxes, which represents a portion of the
             811      approximately 17% of sales and use tax revenues generated annually by the sales and use tax
             812      on vehicles and vehicle-related products:
             813          (A) the tax imposed by Subsection (2)(a)(i)(A);
             814          (B) the tax imposed by Subsection (2)(b)(i);
             815          (C) the tax imposed by Subsection (2)(c)(i); and
             816          (D) the tax imposed by Subsection (2)(d)(i)(A)(I); plus
             817          (ii) an amount equal to 30% of the growth in the amount of revenues collected in the
             818      current fiscal year from the sales and use taxes described in Subsections (8)(a)(i)(A) through
             819      (D) that exceeds the amount collected from the sales and use taxes described in Subsections
             820      (8)(a)(i)(A) through (D) in the 2010-11 fiscal year.
             821          (b) (i) Subject to Subsections (8)(b)(ii) and (iii), in any fiscal year that the portion of
             822      the sales and use taxes deposited under Subsection (8)(a) represents an amount that is a total
             823      lower percentage of the sales and use taxes described in Subsections (8)(a)(i)(A) through (D)
             824      generated in the current fiscal year than the total percentage of sales and use taxes deposited in
             825      the previous fiscal year, the Division of Finance shall deposit an amount under Subsection
             826      (8)(a) equal to the product of:
             827          (A) the total percentage of sales and use taxes deposited under Subsection (8)(a) in the
             828      previous fiscal year; and
             829          (B) the total sales and use tax revenue generated by the taxes described in Subsections
             830      (8)(a)(i)(A) through (D) in the current fiscal year.
             831          (ii) In any fiscal year in which the portion of the sales and use taxes deposited under


             832      Subsection (8)(a) would exceed 17% of the revenues collected from the sales and use taxes
             833      described in Subsections (8)(a)(i)(A) through (D) in the current fiscal year, the Division of
             834      Finance shall deposit 17% of the revenues collected from the sales and use taxes described in
             835      Subsections (8)(a)(i)(A) through (D) for the current fiscal year under Subsection (8)(a).
             836          (iii) In all subsequent fiscal years after a year in which 17% of the revenues collected
             837      from the sales and use taxes described in Subsections (8)(a)(i)(A) through (D) was deposited
             838      under Subsection (8)(a), the Division of Finance shall annually deposit 17% of the revenues
             839      collected from the sales and use taxes described in Subsections (8)(a)(i)(A) through (D) in the
             840      current fiscal year under Subsection (8)(a).
             841          (9) Notwithstanding Subsection (3)(a), and in addition to the amounts deposited under
             842      Subsections (7) and (8), for a fiscal year beginning on or after July 1, [2012] 2015, the Division
             843      of Finance shall annually deposit [$90,000,000] $86,967,500 of the revenues generated by the
             844      taxes listed under Subsection (3)(a) into the Transportation Investment Fund of 2005 created by
             845      Section 72-2-124 .
             846          (10) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
             847      2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
             848      created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009 .
             849          (11) (a) Notwithstanding Subsection (3)(a), except as provided in Subsection (11)(b),
             850      and in addition to any amounts deposited under Subsections (7), (8), and (9), beginning on July
             851      1, 2012, the Division of Finance shall deposit into the Transportation Investment Fund of 2005
             852      created by Section 72-2-124 the amount of tax revenue generated by a .025% tax rate on the
             853      transactions described in Subsection (1).
             854          (b) For purposes of Subsection (11)(a), the Division of Finance may not deposit into
             855      the Transportation Investment Fund of 2005 any tax revenue generated by amounts paid or
             856      charged for food and food ingredients, except for tax revenue generated by a bundled
             857      transaction attributable to food and food ingredients and tangible personal property other than
             858      food and food ingredients described in Subsection (2)(d).
             859          (12) (a) Notwithstanding Subsection (3)(a), and except as provided in Subsection
             860      (12)(b), beginning on January 1, 2009, the Division of Finance shall deposit into the
             861      Transportation Fund created by Section 72-2-102 the amount of tax revenue generated by a
             862      .025% tax rate on the transactions described in Subsection (1) to be expended to address


             863      chokepoints in construction management.
             864          (b) For purposes of Subsection (12)(a), the Division of Finance may not deposit into
             865      the Transportation Fund any tax revenue generated by amounts paid or charged for food and
             866      food ingredients, except for tax revenue generated by a bundled transaction attributable to food
             867      and food ingredients and tangible personal property other than food and food ingredients
             868      described in Subsection (2)(d).
             869          (13) Notwithstanding Subsections (4) through (12), an amount required to be expended
             870      or deposited in accordance with Subsections (4) through (12) may not include an amount the
             871      Division of Finance deposits in accordance with Section 59-12-103.2 .
             872          Section 7. Effective date.
             873          This bill takes effect on January 1, 2015.


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