MINUTES OF THE

SENATE REVENUE AND TAXATION

STANDING COMMITTEE

Tuesday, February 28, 2017 • 8:00 a.m. • 250 State Capitol

Note: A list of others present, a copy of related materials, and an audio recording of the meeting can be found at le.utah.gov.

Chair Stephenson called the meeting to order at 8:09 a.m.

MOTION:     Sen. Bramble moved to approve the minutes of the February 24, 2017 meeting.

The motion passed with a vote of 4-0-4.

1. S.B. 247 Modifications to Distribution of Local Sales Tax Revenues (Okerlund, R.)

Sen. Bramble explained the bill.

Mr. Tom Pollard, Mayor, Town of Alta, spoke to the bill.

MOTION:     Sen. Bramble moved to pass S.B. 247 out favorably.

The motion passed with a vote of 5-0-3.

MOTION:     Sen. Bramble moved to place S.B. 247 on the Consent Calendar.

The motion passed with a vote of 5-0-3.

MOTION:     Sen. Bramble moved to direct staff to submit an interim study item to better define the entities affected by the hold harmless addressed in S.B. 247 and to cleanup related provisions.

The motion passed with a vote of 5-0-3.

2. S.B. 265 Distribution of Revenues Collected Under the Local Sales and Use Tax Act (Hinkins, D.)

Sen. Hinkins explained the bill.

MOTION:     Sen. Harper moved to pass S.B. 265 out favorably.

The motion passed with a vote of 5-0-3.

MOTION:     Sen. Harper moved to place S.B. 265 on the Consent Calendar.

The motion passed with a vote of 5-0-3.

3. 1st Sub. H.B. 164 Municipal Enterprise Fund Amendments (Moss, J.)

MOTION:     Sen. Bramble moved to amend 1st Substitute H.B. 164 with Amendment #1.

1.    Page 5, Lines 128 through 132:      

128 (A) mailing a copy of the notice to users of the goods or services provided by the

129enterprise for which the enterprise fund was created

130 

131and

132 

2.    Page 6, Lines 153 through 157:      

153 (i) within 60 days after adopting the budget

154provided by the enterprise for which the enterprise fund was created

155 (A) announces the adoption of a budget or budget amendment that includes or is based

156on a transfer of money from an enterprise fund to another fund; and

157 (B) includes the specific enterprise fund information;  

3.    Page 6, Line 161:       

161 (B) using the town's social

4.    Page 6, Lines 165 through 166:      

165enterprise fund information for each enterprise fund from which money will be transferred.

166 

5.    Page 10, Lines 294 through 298:    

294 (A) mailing a copy of the notice to users of the goods or services provided by the

295enterprise for which the enterprise fund was created

296 

297and

298 

6.    Page 11, Lines 319 through 324:    

319 (i) within 60 days after adopting the budget or budget amendment

320goods or services provided by the enterprise for which the enterprise fund was created

321that:

322 (A) announces the adoption of a budget or budget amendment that includes or is based

323on a transfer of money from an enterprise fund to another fund; and

324 (B) includes the specific enterprise fund information;  

7.    Page 11, Line 327:     

327 (B) using the city's social

8.    Page 11, Lines 331 through 332:    

331enterprise fund information for each enterprise fund from which money will be transferred.

332 

The motion passed with a vote of 5-0-3.

Rep. Moss explained the bill.

Mr. Spener Nitz, Research Analyst, Utah Taxpayers Association, spoke in favor of the bill.

Mr. Roger Tew, Executive Director, Utah League of Cities and Towns, spoke in favor of the bill.

Mr. Kory Holdaway, Lobbyist, Murray City, spoke in favor of the bill.

Mr. Ronald Mortensen spoke in favor of the bill.

MOTION:     Sen. Bramble moved to pass 1st Substitute H.B. 164 out favorably.

The motion passed with a vote of 5-0-3.

MOTION:     Sen. Bramble moved to place 1st Substitute H.B. 164 on the Consent Calendar.

The motion passed with a vote of 5-0-3.

4. 2nd Sub. H.B. 219 Rural Tax Credit Amendments (Sandall, S.)

Sen. Sandall explained the bill.

Ms. Linda Gillmor, Director, Rural Development, Governor's Office of Economic Development, spoke to the bill.

Ms. Lori Na, Chair, Rural Coalition, spoke in favor of the bill.

MOTION:     Sen. Harper moved to pass 2nd Substitute H.B. 219 out favorably.

The motion passed with a vote of 5-0-3.

MOTION:     Sen. Dabakis moved to adjourn.

The motion passed with a vote of 5-0-3.

Chair Stephenson adjourned the meeting at 9:02 a.m.

_______________________________

Sen. Howard A. Stephenson, Chair