59-12-210.1. Commission redistribution of certain sales and use tax revenues.
(1) As used in this section:
(a) "Eligible portion of qualifying sales and use tax revenues" means the portion of qualifying
sales and use tax revenues that:
(i) were part of an original distribution; and
(ii) the commission determines should have been transmitted:
(A) to a secondary recipient political subdivision; and
(B) during the redistribution period.
(b) "Original distribution" means that the commission:
(i) collects an amount of qualifying sales and use tax revenues; and
(ii) transmits the amount of qualifying sales and use tax revenues to an original recipient political
subdivision.
(c) "Original recipient political subdivision" means a county, city, or town to which the
commission makes an original distribution.
(d) "Qualifying sales and use tax revenues" means revenues the commission collects from a tax
under this chapter except for a tax imposed under:
(i) Part 1, Tax Collection;
(ii) Part 3, Transient Room Tax, if a county, city, or town:
(A) collects the tax; and
(B) does not contract with the commission to collect the tax;
(iii) Part 12, Motor Vehicle Rental Tax; or
(iv) Part 18, Additional State Sales and Use Tax Act.
(e) "Redistribution" means that the commission:
(i) makes an original distribution of qualifying sales and use tax revenues to an original recipient
political subdivision;
(ii) after the commission makes the original distribution of qualifying sales and use tax revenues
to the original recipient political subdivision, determines that an eligible portion of qualifying sales and
use tax revenues should have been transmitted to a secondary recipient political subdivision as a result
of:
(A) a county, city, or town providing written notice to the commission that qualifying sales and
use tax revenues that the commission distributed to an original recipient political subdivision should have
been transmitted to a secondary recipient political subdivision; or
(B) the commission finding that an extraordinary circumstance, as defined by rule made in
accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, exists that requires the
commission to make a redistribution without receiving the notice described in Subsection (1)(e)(ii)(A);
and
(iii) in accordance with this section, transmits to the secondary recipient political subdivision the
eligible portion of qualifying sales and use tax revenues for the redistribution period.
(f) "Redistribution determination date" means the date the commission determines that a
secondary recipient political subdivision should have received a redistribution, regardless of the date the
commission actually transmits the redistribution to the secondary recipient political subdivision.
(g) "Redistribution period" means the time period:
(i) if the commission determines that an eligible portion of qualifying sales and use tax revenues
should have been transmitted to a secondary recipient political subdivision beginning on a date that is 90
or more days before the redistribution determination date:
(A) beginning 90 days before the redistribution determination date; and
(B) ending on the redistribution determination date; or
(ii) if the commission determines that an eligible portion of qualifying sales and use tax revenues
should have been transmitted to a secondary recipient political subdivision beginning on a date that is
less than 90 days before the redistribution determination date:
(A) beginning on the date the eligible portion of qualifying sales and use tax revenues should
have been transmitted to the secondary recipient political subdivision; and
(B) ending on the redistribution determination date.
(h) "Secondary recipient political subdivision" means a county, city, or town that the
commission determines should receive a redistribution.
(2) Subject to Subsection (3), the commission may make a redistribution to a secondary
recipient political subdivision in an amount equal to the eligible portion of qualifying sales and use tax
revenues if:
(a) the commission provides written notice to the following within 15 days after the commission
determines to make the redistribution:
(i) the original recipient political subdivision; and
(ii) the secondary recipient political subdivision; and
(b) the commission obtains:
(i) an amended return from each seller that reports a transaction that will be subject to the
redistribution; or
(ii) if the commission determines that an amended return described in Subsection (2)(b)(i) is
not required to make the redistribution, information:
(A) supporting the redistribution; and
(B) supplied by:
(I) a seller;
(II) a county, city, or town; or
(III) the commission.
(3) The commission shall make a redistribution within 60 days after the requirements of
Subsection (2) are met.
(4) This section does not limit the commission's authority to make a distribution of revenues
under this chapter for a time period other than the redistribution period.
Enacted by Chapter 240, 2009 General Session
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Last revised: Thursday, May 28, 2009