2nd Sub.
S.B.
45
MILITARY INSTALLATION DEVELOPMENT AUTHORITY AMENDMENTS
Senate Floor
Amendments
Amendment 2 February 24, 2014 3:11 PM
Senator Deidre M. Henderson
proposes the following amendments:
1. Page
1, Line 23
:
23
{
. repeals the MIDA energy tax;
}
and
2. Page
2, Lines 39 through 41
:
39
REPEALS:
40
19-6-504
, as renumbered and amended by Laws of Utah 1991, Chapter 112
41
{
63H-1-204
, as enacted by Laws of Utah 2013, Chapter 362
}
3. Page
6, Line 161 through Page 7, Line 183
:
161
{
[
}
{
(8)
}
(9)
"Military Installation Development Authority energy tax" or "MIDA
energy tax"
162
means the tax levied under Section
63H-1-204
.
{
]
}
163
{
(9)
}
(10)
"Military land" means land or a facility, including leased land or a leased facility,
164
that is part of or affiliated with a base, camp, post, station, yard, center, or installation under the
165
jurisdiction of the U.S. Department of Defense or the Utah National Guard.
166
{
(10)
}
(11)
"Municipal energy tax" means a municipal energy sales and use tax under Title
167
10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act.
168
{
(11)
}
(12)
"Municipal services revenue" means revenue that the authority:
169
(a) collects from the authority's:
170
(i) levy of a municipal energy tax;
171
(ii) levy of a MIDA energy tax;
172
(iii) levy of a telecommunications tax;
173
(iv) imposition of a transient room tax; and
174
(v) imposition of a resort communities tax;
175
(b) receives under Subsection
59-12-205
(2)(b)(ii); and
176
(c) receives as dedicated tax collections.
177
{
(12)
}
(13)
"Municipal tax" means a municipal energy tax,
{
[
}
MIDA energy
tax,
{
]
}
178
telecommunications tax, transient room tax, or resort communities tax.
179
{
(13)
}
(14)
"Project area" means the land, including military land, whether consisting of a
180
single contiguous area or multiple noncontiguous areas, described in a project area plan or draft
181
project area plan, where the development project set forth in the project area plan or draft
182
project area plan takes place or is proposed to take place.
183
{
(14)
}
(15)
"Project area budget" means a multiyear projection of annual or cumulative
4. Page
7, Line 205 through Page 9, Line 257
:
205
{
(15)
}
(16)
"Project area plan" means a written plan that, after its effective date, guides and
206
controls the development within a project area.
207
{
(16)
}
(17)
(a) "Property tax" includes a privilege tax, except as described in Subsection
208
{
(16)
}
(17)
(b), and each levy on an ad valorem basis on tangible or intangible personal or real
209
property.
210
(b) "Property tax" does not include a privilege tax on the taxable value attributable to a
211
portion of a facility leased to the military for a calendar year when:
212
(i) a lessee of military land has constructed a facility on the military land that is part of
213
a project area;
214
(ii) the lessee leases space in the facility to the military for the entire calendar year; and
215
(iii) the lease rate paid by the military for the space is $1 or less for the entire calendar
216
year, not including any common charges that are reimbursements for actual expenses.
217
{
(17)
}
(18)
"Public entity" means:
218
(a) the state, including each department or agency of the state; or
219
(b) a political subdivision of the state, including a county, city, town, school district,
220
local district, special service district, or interlocal cooperation entity.
221
[(18) "Publicly owned infrastructure and improvements" means water, sewer, storm
222
drainage, electrical, telecommunications, and other similar systems and lines, streets, roads,
223
curb, gutter, sidewalk, walkways, parking facilities, public transportation facilities, and other
224
buildings, facilities, infrastructure, and improvements that:]
225
[(a) benefit the public; and]
226
[(b) are:]
227
[(i) publicly owned or owned by a utility; or]
228
[(ii) publicly maintained or operated by the authority or another public entity.]
229
{
(18)
}
(19)
(a) "Publicly owned infrastructure and improvements" means infrastructure,
230
improvements, facilities, or buildings that benefit the public and are:
231
(i) publicly owned by the military, the authority, or another public entity;
232
(ii) owned by a utility; or
233
(iii) publicly maintained or operated by the military, the authority, or another public
234
entity.
235
(b) "Publicly owned infrastructure and improvements" includes:
236
(i) facilities, lines, or systems that provide water, chilled water, steam, sewer, storm
237
drainage, natural gas, electricity, or telecommunications; and
238
(ii) streets, roads, curb, gutter, sidewalk, walkways, solid waste facilities, parking
239
facilities, and public transportation facilities.
240
{
(19)
}
(20)
"Remaining municipal services revenue" means municipal services revenue that
241
the authority has not spent during its fiscal year for municipal services as provided in
242
Subsection
63H-1-503
(1).
243
{
(20)
}
(21)
"Resort communities tax" means a sales and use tax imposed under Section
244
59-12-401
.
245
{
(21)
}
(22)
"Taxable value" means the value of property as shown on the last equalized
246
assessment roll as certified by the county assessor.
247
{
(22)
}
(23)
"Tax increment" means the difference between:
248
(a) the amount of property tax revenues generated each tax year by all taxing entities
249
from the area within a project area designated in the project area plan as the area from which
250
the tax increment is to be collected, using the current assessed value of the property; and
251
(b) the amount of property tax revenues that would be generated from that same area
252
using the base taxable value of the property.
253
{
(23)
}
(24)
"Taxing entity" means a public entity that levies a tax on property within a project
254
area.
255
{
(24)
}
(25)
"Telecommunications tax" means a telecommunications license tax under Title
256
10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act.
257
{
(25)
}
(26)
"Transient room tax" means a tax under Section
59-12-352
.
5. Page
10, Lines 285 through 288
:
285
63H-1-203. Levy of a municipal tax -- Direct tax payment to MIDA.
286
(1) A levy of a municipal energy tax,
{
[
}
MIDA energy tax,
{
]
}
telecommunications tax,
287
transient room tax, or resort communities tax, including an increase in the applicable tax rate,
288
requires the affirmative vote of:
6. Page
12, Lines 340 through 351
:
340
(3) For purposes of Subsection (1), the authority may use:
341
(a) tax revenues received under Subsection
59-12-205
(2)(b)(ii);
{
and
}
342
(b) resort communities tax revenues generated from a project area that contains private
343
land
{
[
}
; and
{
]
}
{
.
}
344
{
[
}
(c) MIDA energy tax revenue, received under Section
63H-1-204
, which does not
345
have to be used in the project area where the revenue was generated.
{
]
}
346
(4) The determination of the authority board under Subsection (1)(e) regarding benefit
347
to the project area is final.
348
Section 7. Repealer.
349
This bill repeals:
350
Section
19-6-504
, Assurance of sufficient revenue to pay bonds.
351
{
Section
63H-1-204
, MIDA energy tax.
}
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