Mr. President:
The Revenue and Taxation Committee reports a favorable recommendation on S.B. 188,
LOCAL OPTION SALES TAX AMENDMENTS, by Senator D. Henderson, with the following
amendments:
and use tax under
town
Respectfully,
Deidre M. Henderson
Voting: 6-0-3
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:
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provided in Subsection [(3)]
(8)
}
(9)
(b)[(i)] into the County of the Second
Class State Highway
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3, Line 89
:
89
(4) Subject to Subsections (5)
and (6)
}
through (7)
, a sales and use tax
imposed at a rate described
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:
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[(I)] (a) deposited as provided in Subsection [(3)]
(8)
}
(9)
(b)[(i)] into the
County of the
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5, Line 139
:
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governments of which the county is a part.
(ii) Revenue deposited in accordance with Subsection (6)(a)(i) shall be
expended and distributed in accordance with Section 72-2-117.5.
(b) A county, city, or town is not required to make the deposit required by
Subsection (6)(a)(i) if the county, city, or town:
(i) imposed a tax described in Subsection (2)(b) on July 1, 2010; or
(ii) has continuously imposed a tax described in Subsection (2)(b) for a five
year period that begins the later of:
(A) the date the tax was first imposed; or
(B) July 1, 2010.
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5, Line 140
:
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[(c) (i)]
(6)
}
(7)
(a) Subject to the other provisions of this Subsection
[(1)(c)]
{
(6)
}
(7)
, a city or
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:
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(6)
}
(7)
(b) through (d) if:
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:
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from a tax rate of .25% for a purpose described in Subsection [(1)(c)(ii)(B)]
(6)
}
(7)
(b)(ii) if:
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:
154
[(B)] (ii) A city or town described in Subsection [(1)(c)(ii)(A)]
(6)
}
(7)
(b)(i) may expend
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6, Lines 161 through 166
:
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(6)
}
(7)
(b)(i) determines to expend the revenues collected from a tax rate of
greater than .10% but
162
not to exceed the revenues collected from a tax rate of .25% for a project or service
relating to
163
an airport facility as allowed by Subsection [(1)(c)(ii)]
(6)
}
(7)
(b), any
remaining [revenues that are]
164
revenue that is collected from the sales and use tax imposed at the tax rate described in
165
Subsection [(1)(b)(ii)] (2)(b) that [are] is not expended for the project or service relating
to an
166
airport facility as allowed by Subsection [(1)(c)(ii)]
(6)
}
(7)
(b) shall be
expended as follows:
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:
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[(3)]
(8)
}
(9)
(c) into the County of the Second Class State Highway Projects
Fund created by
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[(3)]
(8)
}
(9)
(c) into the Local Transportation Corridor Preservation Fund
created by Section
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accordance with Subsections [(1)(c)(ii) and (iii)]
(6)
}
(7)
(b) and (c):
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:
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[(1)(c)(ii)]
(6)
}
(7)
(b); and
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:
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body determines in accordance with Subsection [(1)(c)(iv)(A)(I)]
(6)
}
(7)
(d)(i)(A);
186
[(B)] (ii) shall, on or before the April 1 immediately following the date the city or
town
187
legislative body provides the notice described in Subsection [(1)(c)(iv)(A)]
(6)
}
(7)
(d)(i) to the
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7, Line 192
:
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[(1)(c)(ii)]
(6)
}
(7)
(b); and
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7, Lines 195 through 197
:
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body determines in accordance with Subsection [(1)(c)(iv)(B)(I)]
(6)
}
(7)
(d)(ii)(A);
196
[(C)] (iii) shall, on or before April 1 of each year after the April 1 described in
197
Subsection [(1)(c)(iv)(B)]
(6)
}
(7)
(d)(ii):
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7, Line 201
:
201
[(1)(c)(ii)]
(6)
}
(7)
(b); and
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:
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body determines in accordance with Subsection [(1)(c)(iv)(C)(I)]
(6)
}
(7)
(d)(iii)(A); and
205
[(D)] (iv) may not change the tax rate the city or town legislative body determines in
206
accordance with Subsections [(1)(c)(iv)(A) through (C)]
(6)
}
(7)
(d)(i) through
(iii) more frequently
207
than as prescribed by Subsections [(1)(c)(iv)(A) through (C)]
(6)
}
(7)
(d)(i)
through (iii).
208
[(2)]
(7)
}
(8)
Before a city or town legislative body may impose a sales
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8, Line 214
:
214
[(3)]
(8)
}
(9)
(a) Subject to Subsections [(3)]
{
(8)
}
(9)
(b)
through (e) and Section
59-12-2207
, the
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8, Lines 219 through 232
:
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(b) Except as provided in Subsection [(3)]
(8)
}
(9)
(c) and subject to
Section
59-12-2207
,
220
the commission shall deposit revenues collected within a county, city, or town from a
sales and
221
use tax under this section that
[
}
:
{
]
}
{
a county, city, or town legislative
body determines to expend
222
for a purpose described in Subsection (3)(a) or (4)(a) into the County of the Second
Class State
223
Highway Projects Fund created by Section
72-2-121.2
if the county, city, or town
legislative
224
body provides written notice to the commission requesting the deposit.
}
225
[(i) are required to be expended for a purpose described in Subsection (1)(b)(ii)(A)
into
226
the County of the Second Class State Highway Projects Fund created by Section
72-2-121.2
;]
227
[
}
{
(ii)
}
(i)
are required to be expended for a purpose described
in Subsection
{
(1)(b)(ii)(B)
}
(6)(a)
228
into the Local Transportation Corridor Preservation Fund created by Section
72-2-117.5
; or]
229
[
(iii)
}
(ii)
a county, city, or town legislative body determines to
expend for a purpose
230
described in Subsection
(1)(b)(i)(A)
}
(3)(a)
or
{
(1)(b)(ii)(C)(I)
}
(4)(a)
into the County of the Second Class
231
State Highway Projects Fund created by Section
72-2-121.2
if the county, city, or
232
legislative body provides written notice to the commission requesting the
deposit.
]
}
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8, Lines 233 through 234
:
233
(c) Subject to Subsection [(3)]
(8)
}
(9)
(d) or (e), if a city or town
legislative body provides
234
notice to the commission in accordance with Subsection [(1)(c)(iv)]
(6)
}
(7)
(d),
the commission
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8, Lines 238 through 243
:
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(ii) deposit any remaining revenues described in Subsection [(1)(c)(iii)]
(6)
}
(7)
(c) in
239
accordance with Subsection [(1)(c)(iii)]
(6)
}
(7)
(c).
240
(d) (i) If a city or town legislative body provides the notice described in Subsection
241
[(1)(c)(iv)(A)]
(6)
}
(7)
(d)(i) to the commission, the commission shall transmit
or deposit the
242
revenues collected from the sales and use tax:
243
(A) in accordance with Subsection [(3)]
(8)
}
(9)
(c);
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9, Line 247
:
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town legislative body provides the notice described in Subsection [(1)(c)(iv)(B)]
(6)
}
(7)
(d)(ii) to
24. Page
9, Lines 251 through 255
:
251
[(1)(c)(iv)(B) or (C)]
(6)
}
(7)
(d)(ii) or (iii) to the commission, the commission
shall transmit or
252
deposit the revenues collected from the sales and use tax:
253
(A) in accordance with Subsection [(3)]
(8)
}
(9)
(c);
254
255
body provides the notice described in Subsection [(1)(c)(iv)(B) or (C)]
(6)
}
(7)
(d)(ii) or (iii) to the
25. Page
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:
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legislative body provides the notice described in Subsection [(1)(c)(iv)(B) or (C)]
(6)
}
(7)
(d)(ii) or
26. Page
9, Lines 262 through 270
:
262
in Subsection [(1)(c)(iv)(A)]
(6)
}
(7)
(d)(i) does not provide the notice
described in Subsection
263
[(1)(c)(iv)(A)]
(6)
}
(7)
(d)(i) to the commission on or before the date required
by Subsection
264
[(1)(c)(iv)]
(6)
}
(7)
(d) for providing the notice, the commission shall transmit,
transfer, or deposit
265
the revenues collected from the sales and use tax within the city or town in accordance
with
266
Subsections [(3)]
(8)
}
(9)
(a) and (b).
267
(ii) If a city or town legislative body that is required to provide the notice described
in
268
Subsection [(1)(c)(iv)(B) or (C)]
(6)
}
(7)
(d)(ii) or (iii) does not provide the
notice described in
269
Subsection [(1)(c)(iv)(B) or (C)]
(6)
}
(7)
(d)(ii) or (iii) to the commission on or
before the date
270
required by Subsection [(1)(c)(iv)]
(6)
}
(7)
(d) for providing the notice, the
commission shall
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:
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(A) Subsection [(3)]
(8)
}
(9)
(c); and
274
275
body under Subsection [(1)(c)(iv)]
(6)
}
(7)
(d).
Committee Chair
3 SB0188.SC1.wpd lelder/LGE RLR/LGE 2/18/14 9:24 am
Bill Number
*SB0188*
SB0188