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Fiscal Note - State of Utah - 2011 General Session

SB0016S01 - State Tax Commission Tax, Fee, or Charge Administration and Collection Amendments

State Government (UCA 36-12-13(2)(b)):
The bill imposes monthly filing requirements (instead of quarterly) for the Multi-Channel Video or Audio Service Tax, which increases one-time revenue to the General Fund in FY 2012 by $525,600. Also, by increasing the frequency of filing for lubricating oil vendors (from quarterly to monthly), one-time revenue to the DEQ Used Oil Administration General Fund Restricted Account increases by $155,300 in FY 2012. The bill eliminates the General Fund Restricted Sales and Use Tax Administrative Fees Account and creates a new General Fund Restricted Account known as the State Tax Commission Administrative Charge Account. Revenue from certain dedicated credits ($317,400) and the Sales and Use Tax Administrative Fee Account ($8,590,900) would now be deposited in the newly created State Tax Commission Administrative Charge Account ($8,908,300).

State Budget Detail TableFY 2011FY 2012FY 2013
Revenue:   
General Fund, One-Time$0$525,600$0
General Fund Restricted$0$155,300$0
General Fund Restricted$0$317,400$317,400
Dedicated Credits$0($317,400)($317,400)
   Total Revenue$0$680,900$0
    
Expenditure:   
General Fund Restricted$0$317,400$317,400
Dedicated Credits$0($317,400)($317,400)
   Total Expenditure$0$0$0
    
Net Impact, All Funds (Rev.-Exp.)$0$680,900$0
   Net Impact, General/Education Funds (Rev.-Exp.)$0$525,600$0

Local Governments (UCA 36-12-13(2)(c)):
Enactment of this bill increases one-time revenue to local governments by $467,000 in FY 2012.

Direct Expenditures by Utah Residents and Businesses (UCA 36-12-13(2)(d)):
By increasing the frequency of filing requirements, enactment of this bill increases the administrative burden of complying with the tax law on businesses by up to $11,500. Individuals are unaffected.

2/1/2011, 6:28:48 PM, Lead Analyst: Young, T./Attny: RLROffice of the Legislative Fiscal Analyst