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Revenue and Taxation Interim Committee - October 16, 2019
445 State Capitol
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Recording 1
Chair Spendlove called the meeting to order.
Committee Business
Rep. Sagers moved to approve the minutes of the September 18, 2019, meeting.
Use and Taxation of Water in Utah
Sen. Fillmore assumed the chair.
Ryan M. Hunter, Policy Analyst, Office of Legislative Research and General Counsel, explained the statutory requirement regarding revenue breakdown reports from water conservancy districts and metropolitan water districts.
Richard Bay, General Manager, Jordan Valley Water Conservancy District, and Dave Martin, CFO, Jordan Water Conservancy District, explained their water district's revenue breakdown and responded to questions from committee.
Camille Moore, Secretary, Upper Seview Water Conservancy District, explained their water district's revenue breakdown and responded to questions from committee.
4 - Water District Revenue Reports
Rep. Thurston moved to open a committee bill file for the captive insurance issue.
Sales Tax Trends
Dr. William F. Fox, Director, Boyd Center for Business and Economic Research, The University of Tennessee, presented on sales tax disrupters in Utah and responded to questions from the committee.
2 - Sales Tax Disrupters in Utah
Report on Overall Tax Burden in Utah
Christopher Collard, Research Analyst, Utah Foundation, presented a report on Utah's tax burden.
3 - Tax Burden Presentation
Draft Legislation, "Fuel Sales Tax Amendments"
Christine R. Gilbert, Associate General Counsel, Office of Legislative Research and General Counsel, spoke to the draft legislation.
Rebecca Rockwell, Commissioner, Utah State Tax Commission, spoke in favor of the bill.
5 - "Fuel Sales Tax Amendments" - 2020FL0664, version 2
Sen. Davis moved to recommend "Fuel Sales Tax Amendments" - 2020FL0664, version 2.
Draft Legislation, "Tangible Personal Property Revisions"
Rep. Lisonbee spoke to the draft legislation.
John L. Valentine, Chair, Utah State Tax Commission, spoke in favor of the bill.
6 - "Tangible Personal Property Revisions" - 2020FL0563, version 2
Rep. Thurston moved to recommend "Tangible Personal Property Revisions" - 2020FL0563, version 2.
Draft Legislation, "Circuit Breaker Amendments"
Sen. Davis spoke to the draft legislation.
Andrea Valenti Arthur, Associate General Counsel, Office of Legislative Research and General Counsel, further explained the draft legislation and responded to questions from the committee.
Rebecca Rockwell spoke in favor of the bill.
Steve Erickson, Crossroads Urban Center, spoke in favor of the bill.
7 - "Circuit Breaker Amendments" - 2020FL0666, version 4
Sen. Davis moved to recommend "Circuit Breaker Amendments" - 2020FL0666 version 4.
Required Sunset Reviews
Ryan M. Hunter spoke to required sunset reviews.
Sen. Davis moved to open a committee bill file to remove the certain sunset and extend it by ten years.
Tax Restructuring and Equalization Task Force Update
Chair Spendlove updated the committee on the progress of the Tax Restructuring and Equalization Task Force.
Transient Room Tax
Scott Smith, Executive Director, Utah State Tax Commission, and John L. Valentine spoke to tax compliance and enforcement and responded to questions from the committee.
10 - Tax Compliance and Enforcement
Kaitlin Eskelson, Executive Director, Utah Tourism Industry Association, Falyn Owens, Executive Director, Garfield County Office of Tourism, David Tebbs, Garfield County Commission, Lesha Coltharp, Director, Uintah County Travel and Tourism, and Camille Moore, Garfield County Auditor, presented on problems with local transient room tax compliance.
John L. Valentine and Scott Smith answered questions from the committee.
Required Sunset Reviews
Ryan M. Hunter presented an additional sunset review to the committee.
Required Annual Review of Certain Income Tax Credits
Ryan M. Hunter presented a review on the recycling market zone tax credit sunset.
Rep. Spendlove moved to adjourn.
Chair Fillmore adjourned the meeting.
Committee Business
Committee Business
Sales Tax Trends
Sales Tax Trends
Report on Overall Tax Burden in Utah
Report on Overall Tax Burden in Utah
Use and Taxation of Water in Utah
Use and Taxation of Water in Utah
Draft Legislation, "Fuel Sales Tax Amendments"
Draft Legislation, "Fuel Sales Tax Amendments"
Draft Legislation, "Tangible Personal Property Revisions"
Draft Legislation, "Tangible Personal Property Revisions"
Draft Legislation, "Circuit Breaker Amendments"
Draft Legislation, "Circuit Breaker Amendments"
Required Sunset Reviews
Required Sunset Reviews
Tax Restructuring and Equalization Task Force Update
Tax Restructuring and Equalization Task Force Update
Transient Room Tax
Transient Room Tax
Required Annual Review of Certain Income Tax Credits
Required Annual Review of Certain Income Tax Credits
Other Items/Adjourn
Other Items/Adjourn
AGENDA
AGENDA
MINUTES
MINUTES
NOTICE
NOTICE
2 - Sales Tax Disrupters in Utah
2 - Sales Tax Disrupters in Utah
3 - Tax Burden Presentation
3 - Tax Burden Presentation
4 - Water District Revenue Reports
4 - Water District Revenue Reports
5 - "Fuel Sales Tax Amendments" - 2020FL0664, version 2
5 - "Fuel Sales Tax Amendments" - 2020FL0664, version 2
6 - "Tangible Personal Property Revisions" - 2020FL0563, version 2
6 - "Tangible Personal Property Revisions" - 2020FL0563, version 2
7 - "Circuit Breaker Amendments" - 2020FL0666, version 4
7 - "Circuit Breaker Amendments" - 2020FL0666, version 4
10 - Transient Room Tax Compliance
10 - Transient Room Tax Compliance
10 - Tax Compliance and Enforcement
10 - Tax Compliance and Enforcement
Recording 1 -
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