Agency: Tax Commission Function The primary function of the State Tax Commission is collection of revenue for state and local governments and administering tax and motor vehicle laws. The Tax Commission handles revenue from about 40 taxes, surcharges, and fees; registers automobiles, and regulates the automobile dealer industry. In FY 2009, the Commission had 762 full-time equivalent employees and operated 12 offices across the state. Mission Statement The mission of the Tax Commission is to collect revenue for the state and local governments and to equitably administer tax and assigned motor vehicle laws. Statutory Authority Utah Annotated Code Title 59, Chapters 1 through 27 provide the Tax Commission with statutory authority. The chapters cover everything from property tax to a tax on radioactive waste. Utah Annotated Code Title 41, Chapter 1a provides authority to regulate motor vehicles; authority to regulate motor vehicle businesses is contained in UCA Title 41, Chapter 3. Funding Detail Major sources of finance for the Tax Commission are the General Fund and Uniform School Fund, which together account for 45 percent of the Department's total funding. Proceeds from dedicated credits and restricted revenue also represent large financing sources, accounting for approximately 40 percent of the Commission's total funding in fiscal year 2009. The Commission also draws funding from the Transportation Fund. The Tax Commission is authorized funding from the Uniform School Fund due to the function the Commision has in collecting income and corporate taxes. The Commission is also authorized funding from the Transportation Fund due to the function the Commission has in collecting motor fuel, special fuel, and other revenue sources to the Transportation Fund. In addition, the Commission draws funding from three restricted fund accounts, which are: - Sales & Use Tax Administrative Fees Account
- Uninsured Motorist Identification Account
- Alcoholic Beverage Enforcement Treatment Restricted Account
- Tobacco Settlement Restricted Account
| Sources of Finance | 2006
Actual | 2007
Actual | 2008
Actual | 2009
Actual | 2010
Approp | | General Fund | $22,180,500 | $23,949,200 | $25,648,500 | $23,578,800 | $24,452,000 | | General Fund, One-time | $0 | $5,906,500 | $170,300 | ($5,164,500) | $0 | | Uniform School Fund | $18,151,400 | $19,312,400 | $20,360,400 | $19,545,700 | $19,806,200 | | Uniform School Fund, One-time | $0 | ($83,600) | $7,226,500 | $925,000 | $0 | | Transportation Fund | $5,857,400 | $5,857,400 | $5,857,400 | $5,857,400 | $5,857,400 | | Federal Funds | $478,600 | $513,600 | $504,800 | $797,000 | $580,300 | | Dedicated Credits Revenue | $10,596,000 | $12,095,700 | $13,723,100 | $13,935,400 | $14,428,100 | | GFR - Alc Bev Enf & Treatment | $3,741,900 | $4,350,000 | $4,984,800 | $5,425,600 | $5,622,600 | | GFR - Rural Health Care Facilities | $0 | $0 | $0 | $0 | $555,000 | | GFR - Sales and Use Tax Admin Fees | $7,491,300 | $7,944,000 | $12,319,300 | $14,670,900 | $9,160,200 | | GFR - Tobacco Settlement | $0 | $0 | $0 | $76,800 | $76,800 | | TFR - Uninsured Motorist I.D. | $133,800 | $133,800 | $133,800 | $133,800 | $133,800 | | Transfers | $150,200 | $114,800 | $110,300 | $105,800 | $102,300 | | Beginning Nonlapsing | $11,909,000 | $10,577,200 | $8,991,100 | $14,768,900 | $5,041,000 | | Closing Nonlapsing | ($10,577,200) | ($8,991,100) | ($14,768,900) | ($8,370,100) | ($2,134,400) | | Lapsing Balance | $0 | ($6,841,300) | ($877,100) | ($591,800) | $0 | | Total | $70,112,900 | $74,838,600 | $84,384,300 | $85,694,700 | $83,681,300 |
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| | Line Items | 2006
Actual | 2007
Actual | 2008
Actual | 2009
Actual | 2010
Approp | | Tax Administration | $64,341,200 | $67,481,200 | $76,373,500 | $78,018,900 | $74,529,700 | | License Plates Production | $2,029,800 | $2,390,200 | $2,966,400 | $2,250,200 | $2,974,000 | | Rural Health Care Facilities Distribution | $0 | $0 | $0 | $0 | $555,000 | | Liquor Profit Distribution | $3,741,900 | $4,350,000 | $4,984,800 | $5,425,600 | $5,622,600 | | Sales Tax - Vendor Payments | $0 | $617,200 | $59,600 | $0 | $0 | | Total | $70,112,900 | $74,838,600 | $84,384,300 | $85,694,700 | $83,681,300 |
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| | Categories of Expenditure | 2006
Actual | 2007
Actual | 2008
Actual | 2009
Actual | 2010
Approp | | Personnel Services | $46,244,400 | $42,981,000 | $46,168,600 | $47,456,300 | $47,385,500 | | In-state Travel | $210,100 | $224,100 | $237,900 | $181,800 | $233,900 | | Out-of-state Travel | $502,900 | $435,400 | $505,400 | $390,600 | $413,900 | | Current Expense | $12,746,200 | $15,252,900 | $17,027,500 | $15,504,400 | $16,879,500 | | DP Current Expense | $5,894,600 | $10,040,900 | $11,600,000 | $16,520,900 | $10,272,600 | | DP Capital Outlay | $672,000 | $914,200 | $3,751,900 | $118,400 | $1,726,500 | | Capital Outlay | $46,200 | $42,400 | $48,600 | ($1,100) | $0 | | Other Charges/Pass Thru | $3,741,900 | $4,947,700 | $5,044,400 | $5,523,400 | $6,769,400 | | Operating Transfers | $54,600 | $0 | $0 | $0 | $0 | | Total | $70,112,900 | $74,838,600 | $84,384,300 | $85,694,700 | $83,681,300 |
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| | Other Indicators | 2006
Actual | 2007
Actual | 2008
Actual | 2009
Actual | 2010
Approp | | Budgeted FTE | 863.5 | 758.3 | 788.5 | 762.3 | 757.0 | | Vehicles | 57 | 73 | 63 | 66 | 63 |
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Subcommittee Table of Contents |