MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Friday, January 19, 2024 • 2:00 p.m. • 445 State Capitol


Members Present:
Rep. Steve Eliason, Chair
Rep. Bridger Bolinder, Vice Chair
Rep. Stewart E. Barlow
Rep. Joel K. Briscoe
Rep. Kay J. Christofferson
Rep. Jason B. Kyle
Rep. Doug Owens
Rep. Casey Snider
Rep. Robert M. Spendlove
Rep. Keven J. Stratton
Rep. Mark A. Strong

Members Absent:
Rep. Phil Lyman
Rep. Jefferson Moss

Staff Present:
Chris Stitt, Policy Analyst
Reese Boardman, Committee Secretary

Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.
Chair Eliason called the meeting to order.
1.H.B. 113 Rural County Jail Facilities Tax (Shipp, R.P.)
Rep. Shipp presented the bill with assistance from Michael Blake, County Commissioner, Iron County, and Kenneth Carpenter, Sheriff, Iron County.
Rusty Cannon, Utah Taxpayers Association, spoke in opposition to the bill.
Steve, ?? spoke in support of the bill.
MOTION:Rep. Stratton moved to replace H.B. 113 with 1st Substitute H.B. 113.The motion passed with a vote of 11-0-2.
Yeas - 11Nays- 0Abs- 2
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. P. Lyman
Rep. J. Moss
MOTION:Rep. Briscoe moved to amend 1st Substitute H.B. 113 with Amendment #1.The motion passed with a vote of 11-0-2.
Yeas - 11Nays- 0Abs- 2
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. P. Lyman
Rep. J. Moss
MOTION:Rep. Briscoe moved to pass 1st Substitute H.B. 113 out favorably.
SUBSTITUTE MOTION:Rep. Spendlove moved to reconsider the committee's actions on 1st Substitute H.B. 113.The substitute motion passed with a vote of 11-0-2.
Yeas - 11Nays- 0Abs- 2
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. P. Lyman
Rep. J. Moss
MOTION:Rep. Spendlove moved to go to the next item on the agenda.The motion passed with a vote of 11-0-2.
Yeas - 11Nays- 0Abs- 2
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. P. Lyman
Rep. J. Moss
2.H.B. 18 Mineral Production Tax Withholding Amendments (Bolinder, B.)
Rep. Bolinder presented the bill with assistance from Jason Gardner, Legistlation Tax?
MOTION:Rep. Christofferson moved to pass H.B. 18 out favorably.The motion passed with a vote of 10-0-3.
Yeas - 10Nays- 0Abs- 3
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. D. Owens
Rep. C. Snider
Rep. K. Stratton
Rep. M. Strong
Rep. P. Lyman
Rep. J. Moss
Rep. R. Spendlove
3.H.B. 113 Rural County Jail Facilities Tax (Shipp, R.P.)
MOTION:Rep. Briscoe moved to amend 1st Substitute H.B. 113 with Amendment #1.The motion passed with a vote of 11-0-2.
Amendment 1
1st Sub. H.B. 113
1 .        Page 2, Lines 48 through 50 :  Page 2, Lines 48 through 50
48                 (1) (a) A county legislative body of a rural county may impose a sales and use tax of up
49         to { 1% } .40% :
50                 (i) on the transactions described in Subsection 59-12-103(1) located within the county;

Yeas - 11Nays- 0Abs- 2
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. P. Lyman
Rep. J. Moss
MOTION:Rep. Briscoe moved to pass 1st Substitute H.B. 113 out favorably.The motion passed with a vote of 11-0-2.
Yeas - 11Nays- 0Abs- 2
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. P. Lyman
Rep. J. Moss
MOTION:Rep. Snider moved to adjourn.The motion passed with a vote of 11-0-2.
Yeas - 11Nays- 0Abs- 2
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. J. Kyle
Rep. D. Owens
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. P. Lyman
Rep. J. Moss
Chair Eliason adjourned the meeting.
NOTE: H.B. 0089 was not discussed in the meeting.