Compendium of Budget Information for the 2012 General Session

Business, Economic Development, & Labor
Appropriations Subcommittee
Subcommittee Table of Contents

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 2011, the Commission had 757 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

The Utah Constitution, Article XIII, Section 6, Paragraph 3 details that the State Tax Commission shall administer and supervise the State's tax laws, ensure that properties are assessed and valued equally across county lines, review proposed bond issues, revise local tax levies, and have other powers as provided by statute. Most of the broad authority granted the Tax Commission in the Constitution is detailed in Utah Annotated Code Title 59, Chapters 1 through 27, and Utah Annotated Code Title 41.

Utah Annotated Code Title 59-1-210 lists the general powers and duties of the State Tax Commission. All of Title 59 is the State's Revenue and Taxation section of statute. The Title includes:

Funding Detail

Major sources of finance for the Tax Commission are the General Fund and Education Fund. The Commission also draws funding from Dedicated Credits, Restricted Revenues, and the Transportation Fund.

In FY 2011 the General and Education Funds made up 56 percent of the Department's total operating funding. Proceeds from dedicated credits and restricted revenue also represent large financing sources, accounting for approximately 39 percent of the Commission's total operating funding in FY 2011. The Tax Commission is authorized funding from the Education Fund due to its role in collecting income and corporate taxes. The Commission is also authorized funding from the Transportation Fund due to its function in collecting taxes for motor fuel, special fuel, motor vehicle registration fees, and other revenue sources that transmit to the fund .

In addition, the Commission draws funding from four restricted fund accounts, which are:

Agency expenditures are largely comprised of personnel costs at 59% of the total budget. Current expenses are 19% and data processing expenses are 13%. The largest categories of current expenses are contractual services (mostly with the 22 counties that perform motor vehicle registration functions), postage and mailing costs related to sending returns, renewal forms, delinquency and correction notices and payment reminders, and costs paid to vendors for credit card transactions fees and electronic transaction fees. The largest expenses for data processing costs include computer desktop support and internet connection fees, programmers who work on agency systems, and software maintenance fees paid to vendors.

Sources of Finance
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Approp
General Fund $25,648,500 $23,578,800 $24,452,000 $24,049,200 $23,688,800
General Fund, One-time $170,300 ($5,164,500) ($896,000) $0 $18,500
Uniform School Fund $20,360,400 $19,545,700 $19,806,200 $0 $0
Uniform School Fund, One-time $7,226,500 $925,000 ($797,000) $0 $0
Education Fund $0 $0 $0 $19,343,000 $18,751,800
Transportation Fund $5,857,400 $5,857,400 $5,857,400 $5,857,400 $5,857,400
Federal Funds $504,800 $797,000 $490,200 $520,900 $501,200
Dedicated Credits Revenue $13,723,100 $13,935,400 $14,502,900 $15,481,200 $9,762,200
GFR - Alc Bev Enf & Treatment $4,984,800 $5,425,600 $5,622,600 $5,597,200 $5,308,900
GFR - Electronic Payment Fee Restricted Account $0 $0 $0 $0 $6,886,300
GFR - Rural Healthcare Facilities $0 $0 $555,000 $555,000 $555,000
GFR - Sales and Use Tax Admin Fees $12,319,300 $14,670,900 $9,106,000 $2,477,100 $0
GFR - Tax Commission Administrative Charge $0 $0 $0 $6,113,800 $8,945,500
GFR - Tobacco Settlement $0 $76,800 $76,800 $76,800 $76,800
TFR - Uninsured Motorist I.D. $133,800 $133,800 $133,800 $133,800 $133,800
Transfers $110,300 $105,800 $110,400 $128,700 $136,800
Beginning Nonlapsing $8,991,100 $14,768,900 $8,369,900 $7,899,800 $2,913,700
Closing Nonlapsing ($14,768,900) ($8,370,100) ($7,899,700) ($9,305,000) ($1,595,700)
Lapsing Balance ($877,100) ($591,800) ($676,400) ($1,413,600) ($336,100)
Total
$84,384,300
$85,694,700
$78,814,100
$77,515,300
$81,604,900
 
Line Items
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Approp
Tax Administration $76,373,500 $78,018,900 $70,915,600 $69,784,800 $74,384,500
License Plates Production $2,966,400 $2,250,200 $1,804,900 $1,914,500 $1,692,600
Rural Health Care Facilities Distribution $0 $0 $471,000 $218,800 $218,900
Liquor Profit Distribution $4,984,800 $5,425,600 $5,622,600 $5,597,200 $5,308,900
Sales Tax - Vendor Payments $59,600 $0 $0 $0 $0
Total
$84,384,300
$85,694,700
$78,814,100
$77,515,300
$81,604,900
 
Categories of Expenditure
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Approp
Personnel Services $46,168,600 $47,456,300 $45,239,100 $45,295,300 $46,275,200
In-state Travel $237,900 $181,800 $156,200 $167,200 $155,300
Out-of-state Travel $505,400 $390,600 $293,500 $330,000 $372,800
Current Expense $17,027,500 $15,504,400 $15,314,500 $15,496,600 $18,289,100
DP Current Expense $11,600,000 $16,520,900 $9,316,000 $9,128,900 $9,746,700
DP Capital Outlay $3,751,900 $118,400 $2,401,200 $1,251,900 $1,238,000
Capital Outlay $48,600 ($1,100) $0 $29,400 $0
Other Charges/Pass Thru $5,044,400 $5,523,400 $6,093,600 $5,816,000 $5,527,800
Total
$84,384,300
$85,694,700
$78,814,100
$77,515,300
$81,604,900
 
Other Indicators
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Approp
Budgeted FTE 788.5 762.3 756.3 758.0 753.0
Actual FTE 0.0 0.0 717.2 713.7 0.0
Vehicles 63 66 66 68 65






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