H.B. 148

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COUNTY OPTION SALES TAX FOR BOTANICAL
2 AND CULTURAL ORGANIZATIONS
3 1997 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Brian R. Allen
6 AN ACT RELATING TO REVENUE AND TAXATION; MODIFYING ROLE OF ADVISORY
7 BOARD IN FIRST CLASS COUNTIES; AND MAKING TECHNICAL CORRECTIONS.
8 This act affects sections of Utah Code Annotated 1953 as follows:
9 AMENDS:
10 59-12-704, as last amended by Chapters 79 and 284, Laws of Utah 1996
11 Be it enacted by the Legislature of the state of Utah:
12 Section 1. Section 59-12-704 is amended to read:
13 59-12-704. Distribution of revenues -- Determining operating expenses.
14 (1) Except as provided in Subsection (5), and subject to the requirements of Subsection
15 (3), any revenues collected by a county of the first class under this part shall be distributed
16 annually by the county legislative body to support recreational facilities and botanical, cultural,
17 and zoological organizations within that first class county as follows:
18 (a) 30% of the revenue collected by the county under this section shall be distributed by
19 the county legislative body to support recreational facilities located within the county.
20 (b) 12.5% of the revenue collected by the county under this section shall be distributed by
21 the county legislative body to support zoological organizations located within the county. The
22 county legislative body shall determine how the monies shall be distributed among such
23 organizations.
24 (c) (i) 52.5% of the revenue collected by the county under this section shall be distributed
25 to botanical and cultural organizations with average annual operating expenses of more than
26 $250,000 as determined under Subsection (3).
27 (ii) Subject to Subsection (c)(iii), the county legislative body shall distribute the monies

1 among such organizations in proportion to their average annual operating expenses as determined
2 under Subsection (3).
3 (iii) The amount distributed to any such organization may not exceed 35% of the
4 organization's budget.
5 (d) 5% of the revenue collected by the county under this section shall be distributed to
6 botanical and cultural organizations with average annual operating expenses of less than $250,000
7 as determined under Subsection (3). The county legislative body shall determine how the monies
8 shall be distributed among such organizations.
9 (2) [An] (a) The county legislative body of each county of the first class shall create an
10 advisory board [consisting of seven appointees of the county legislative body, to include two
11 members of the Utah Arts Council, will be created] to advise the county legislative body on
12 disbursement of funds [generated by the tax imposed under the authority of this part in counties
13 of the first class] to botanical and cultural organizations under Subsection (1)(c)(i).
14 (b) The advisory board under Subsection (2)(a) shall consist of seven members appointed
15 by the county legislative body. Two of the seven members shall be appointed from the Utah Arts
16 Council.
17 (3) To be eligible to receive monies collected by the county under this part, a botanical,
18 cultural, and zoological organization located within a county of the first class shall, every three
19 years:
20 (a) calculate their average annual expenses based upon audited expenses for three
21 preceding fiscal years; and
22 (b) submit to the appropriate county legislative body:
23 (i) a verified audit of annual expenses for each of those three preceding fiscal years; and
24 (ii) the average annual expenses as calculated under Subsection (3)(a).
25 (4) When calculating average annual expenses as described in Subsection (3), each
26 botanical, cultural, and zoological organization shall use the same three-year fiscal period as
27 determined by the county legislative body.
28 (5) By July 1 of each year, the county legislative body of a first class county may index
29 the threshold amount in Subsections (1)(a), (b), and (d). Any change shall be rounded off to the
30 nearest $100.
31 (6) In all other counties, the county legislative body shall distribute 30% of the revenues

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1 collected by the county as a result of a tax imposed under this section to support recreational
2 facilities within the county and 70% of the revenues to botanical, cultural, and zoological
3 organizations within the county as determined by the county legislative body.
4 (7) The commission may retain an amount not to exceed 1-1/2% of the county option
5 funding collected under this part for the cost of administering this part.




Legislative Review Note
as of 1-8-97 7:14 AM

A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

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