MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING
COMMITTEE
Room 250, Utah State Capitol
February 20, 2015
Members Present: Sen. Deidre M. Henderson, Chair
Sen. Jim Dabakis,
Sen. Wayne Harper
Sen. Howard Stephenson
Members Excused: Sen. Gene Davis
Members Absent: Sen. Curtis S. Bramble
Staff Present: Mr. Leif Elder,
Policy Analyst
Ms. Nancy Skidmore, Committee Secretary
NOTE: A list of visitors and a copy of handouts are filed
with the committee minutes.
Chair Henderson called the meeting to order at 8:01 a.m.
MOTION: Sen. Dubakis moved to approve the minutes
of the February 13, 2015 meeting. The motion passed unanimously with Pres.
Niederhauser and Sen. Stephenson absent for the vote.
S.B. 192 Sales and Use Tax Revisions (Sen. W. Harper)
Sen. Harper explained the bill to the committee.
Spoke for the bill: Dave Davis, President, Utah Food Industry Association, Utah Retail Merchants Association
Spoke against the bill: Gary Thorup, Attorney, Ebay
MOTION: Sen. Dubakis moved to pass the bill out favorably. The motion passed unanimously.
Chair Henderson relinquished the chair to Sen. Harper.
S.B. 193 Local Government Amendments (Sen. D. Henderson)
Sen. Henderson explained the bill to the committee.
MOTION: Sen. Henderson moved the bill be amended as follows:
1.
Page 6, Lines 153 through 157:
153 that is
included on the property tax notice in accordance with Section 59-2-1317; and
154 (iii) state that {the property owner may pay the assessment
separate from the other taxes,
155 fees,
charges, interest, or penalties included on the property tax notice in
accordance with
156 Section 59-2-1317
and how the property owner may make that payment} if less than the full amount of the property
tax and assessments included on the property tax notice are paid, the payment will
be applied proportionately to the balances due for property taxes and
assessments and other permitted charges described in this section .
157 (2) Before a governing body may adopt a
resolution or ordinance levying an
2.
Page 15, Lines 432 through 437:
432 59-2-1317; and
433 (iii) state that {the property owner may pay the unpaid fee,
administrative cost, or
434 interest
separate from the other taxes, fees, charges, interest, or penalties included
on the
435 property
tax notice in accordance with Section 59-2-1317 and how the property owner may
436 make
that payment}
if less than the full amount
of the property tax and local district fees included on the property tax notice
are paid, the payment will be applied proportionately to the balances due for
property taxes and local district fees, which shall include all fees and other
permitted charges described in this section .
437 [(2)] (3) A lien under Subsection (1) is not valid if
certification under Subsection (1) is
The motion passed unanimously.
Spoke to the bill: Wayne Cushing, Salt Lake County Treasurer
Taz Biesinger, Executive Vice President, Utah Homebuilders Association
Lincoln Shurtz, Lobbyist, Utah Association of Counties
Shelly Teuscher, Director of Government Relations, Jordan Special Services District
Spoke for the bill: LeGrand Bitter, Executive Director, Utah Association of Special Districts
Greg Fredde, Vice President of Government Affairs, Merit Medical Systems
MOTION: Pres. Niederhauser moved to pass the bill out favorably. The motion passed unanimously.
Sen Henderson resumed the chair.
S.B. 201 Sales and Use Tax Exemption Revisions (Sen. H. Stephenson)
Sen. Stephenson explained the bill to the committee.
MOTION: Sen. Harper moved to pass the bill out favorably. The motion passed unanimously with Sen. Dabakis and Pres. Niederhauser absent for the vote.
MOTION: Sen. Harper moved to place the bill on the Consent Calendar. The motion passed unanimously with Sen. Dabakis and Pres. Niederhauser absent for the vote.
MOTION: Sen. Harper moved to adjourn. The motion passed unanimously with Sen. Dabakis and Pres. Niederhauser absent for the vote.
Chair Henderson adjourned the meeting at 9:13 a.m.
__________________________
Sen. Deidre M. Henderson, Chair