(6) (a) (i) Except as provided in Subsection (6)(b), a county, city, or town that imposes a tax
described in Subsection (2)(b) shall deposit the revenue collected from a tax rate of .05% as provided in
Subsection (9)(b)(i) into the Local Transportation Corridor Preservation Fund created by Section
72-2-117.5.
(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.
5. Page
5, Line 140
:
140
[(c) (i)]
{
(6)
}
(7)
(a) Subject to the other provisions of this Subsection [(1)(c)]
{
(6)
}
(7)
, a city or
6. Page
5, Line 145
:
145
{
(6)
}
(7)
(b) through (d) if:
7. Page
5, Line 151
:
151
from a tax rate of .25% for a purpose described in Subsection [(1)(c)(ii)(B)]
{
(6)
}
(7)
(b)(ii) if:
8. Page
6, Line 154
:
154
[(B)] (ii) A city or town described in Subsection [(1)(c)(ii)(A)]
{
(6)
}
(7)
(b)(i) may expend
9. Page
6, Lines 161 through 166
:
161
{
(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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6, Line 168
:
168
[(3)]
{
(8)
}
(9)
(c) into the County of the Second Class State Highway Projects Fund created by
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6, Line 171
:
171
[(3)]
{
(8)
}
(9)
(c) into the Local Transportation Corridor Preservation Fund created by Section
12. Page
6, Line 175
:
175
accordance with Subsections [(1)(c)(ii) and (iii)]
{
(6)
}
(7)
(b) and (c):
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6, Line 182
:
182
[(1)(c)(ii)]
{
(6)
}
(7)
(b); and
14. Page
7, Lines 185 through 187
:
185
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
15. Page
7, Line 192
:
192
[(1)(c)(ii)]
{
(6)
}
(7)
(b); and
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7, Lines 195 through 197
:
195
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):
17. Page
7, Line 201
:
201
[(1)(c)(ii)]
{
(6)
}
(7)
(b); and
18. Page
7, Lines 204 through 208
:
204
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 and use tax under
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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
20. Page
8, Lines 219 through 232
:
219
(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 town
232
legislative body provides written notice to the commission requesting the deposit.
{
]
}
21. Page
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
22. Page
8, Lines 238 through 243
:
238
(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);
23. Page
9, Line 247
:
247
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
(B) beginning on the July 1 immediately following the date the city or town legislative
255
body provides the notice described in Subsection [(1)(c)(iv)(B) or (C)]
{
(6)
}
(7)
(d)(ii) or (iii) to the
25. Page
9, Line 258
:
258
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
27. Page
9, Lines 273 through 275
:
273
(A) Subsection [(3)]
(B) the most recent notice the commission received from the city or town legislative
275
body under Subsection [(1)(c)(iv)]
{
(6)
}
(7)
(d).
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LRGC
lelder
lelder
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