S.B. 214

1

FEES ON SALE OF FACTORY BUILT HOUSING
2 1997 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: Lyle W. Hillyard
5 AN ACT RELATING TO OCCUPATIONS AND PROFESSIONS, UNIFORM BUILDING
6 STANDARDS ACT; CREATING A RESTRICTED ACCOUNT FROM FEES ON FACTORY
7 BUILT HOUSING; AND STATING THE PURPOSE AND DURATION OF THE ACCOUNT.
8 This act affects sections of Utah Code Annotated 1953 as follows:
9 AMENDS:
10 58-56-17, as last amended by Chapter 252, Laws of Utah 1993
11 ENACTS:
12 58-56-17.5, Utah Code Annotated 1953
13 Be it enacted by the Legislature of the state of Utah:
14 Section 1. Section 58-56-17 is amended to read:
15 58-56-17. Fees on sale -- Escrow agents -- Sales tax.
16 (1) Each dealer shall collect and remit a fee of $75 to the division for each factory built
17 home the dealer sells that has not been permanently affixed to real property. The fee shall be
18 payable within 30 days following the close of each calendar quarter for all units sold during that
19 calendar quarter. The fee shall be [paid to the division with a report as required by the division]
20 deposited in a restricted account as provided in Section 58-56-17.5.
21 (2) Any principal real estate broker, associate broker, or sales agent exempt from
22 registration as a dealer under Section 58-56-16 who sells a factory built home that has not been
23 affixed to real property shall close the sale only through a qualified escrow agent in this state
24 registered with the Insurance Department or the Department of Financial Institutions.
25 (3) Each escrow agent through which a sale is closed under Subsection (2) shall remit all
26 required sales tax to the state.
27 Section 2. Section 58-56-17.5 is enacted to read:

1 58-56-17.5. Factory Built Homes Fees Restricted Account.
2 (1) There is created within the General Fund a restricted account known as "Factory Built
3 Housing Fees Account."
4 (2) (a) The restricted account shall be funded from the fees the dealer collects and remits
5 to the division for each factory built home the dealer sells as provided in Subsection 58-56-17(1).
6 (b) The division shall deposit all monies collected under Subsection 58-56-17(1) in the
7 restricted account.
8 (c) The restricted account shall be used to pay for education and enforcement of the
9 Uniform Building Standards Act, including investigations and administrative actions and the
10 funding of additional employees to the amount of the legislative appropriation.
11 (d) The restricted account may accrue interest which shall be deposited into the restricted
12 account.




Legislative Review Note
as of 2-17-97 7:12 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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