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Second Substitute S.B. 237
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5 AN ACT RELATING TO COUNTIES AND THE SALES AND USE TAX ACT; PROVIDING
6 THAT A COUNTY LEGISLATIVE BODY MAY AUTHORIZE BY ORDINANCE A
7 TEMPORARY AND LIMITED REBATE OF THE TRANSIENT ROOM TAX AND
8 CERTAIN PORTIONS OF THE TOURISM, RECREATION, CULTURAL, AND
9 CONVENTION FACILITIES TAX TO PROMOTE THE CONSTRUCTION OF
10 ADDITIONAL HOTEL GUEST ROOMS AND MEETING SPACE BEFORE THE OLYMPIC
11 WINTER GAMES OF 2002 TO SUPPORT DEVELOPMENT OF A STATEWIDE
12 CONVENTION CENTER; EXPANDING THE PURPOSES FOR WHICH REVENUES
13 GENERATED BY THE TRANSIENT ROOM TAX AND CERTAIN PORTIONS OF THE
14 TOURISM, RECREATION, CULTURAL, AND CONVENTION FACILITIES TAX MAY
15 BE USED; AND MAKING TECHNICAL CHANGES.
16 This act affects sections of Utah Code Annotated 1953 as follows:
17 AMENDS:
18 17-31-2, as last amended by Chapter 270, Laws of Utah 1996
19 59-12-301, as last amended by Chapter 311, Laws of Utah 1990
20 59-12-603, as last amended by Chapter 272, Laws of Utah 1993
21 Be it enacted by the Legislature of the state of Utah:
22 Section 1. Section 17-31-2 is amended to read:
23 17-31-2. Purposes of transient room tax -- Purchase or lease of facilities -- Mitigating
24 impacts of recreational, tourism, or convention activities -- Issuance of bonds.
25 (1) Any county legislative body may impose the transient room tax provided for in Section
26 59-12-301 for the purposes of:
27 (a) establishing, financing, and promoting recreational, tourist, and convention bureaus;
1 (b) acquiring, leasing, constructing, furnishing, or operating convention meeting rooms,
2 exhibit halls, visitor information centers, museums, and related facilities;
3 (c) acquiring or leasing land required for or related to the purposes listed in Subsection
4 (1)(b); and
5 (d) as required to mitigate the impacts of recreational, tourism, or convention activities in
6 counties of the fourth, fifth, and sixth class, paying for:
7 (i) solid waste disposal operations;
8 (ii) emergency medical services;
9 (iii) search and rescue activities; and
10 (iv) law enforcement activities.
11 (2) Counties may use not more than 1/3 of the proceeds of the transient room tax provided
12 in Section 59-12-301 either:
13 (a) to acquire, lease, construct, furnish, maintain, or operate convention meeting rooms,
14 exhibit halls, visitor information centers, museums, and related facilities, and to acquire or lease
15 land required for or related to these purposes; or
16 (b) as required to mitigate the impacts of recreational, tourism, or convention activities in
17 counties of the fourth, fifth, and sixth class, to pay for:
18 (i) solid waste disposal operations;
19 (ii) emergency medical services;
20 (iii) search and rescue activities; and
21 (iv) law enforcement activities.
22 (3) In addition to the purposes described in Subsection (1), a county of the first class may
23 temporarily authorize limited rebates of a portion of the transient room tax as provided in Section
24 59-12-301 to promote the construction of additional hotel guest rooms and meeting space before
25 the Olympic Winter Games of 2002 to be hosted by Salt Lake City to support a statewide
26 convention center as provided in Subsection 59-12-301(3).
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28 (i) issue bonds or cause bonds to be issued, as permitted by law, to pay all or part of any
29 costs incurred for the purposes set forth in Subsection (2) that are permitted to be paid from bond
30 proceeds; and
31 (ii) use up to 1/3 of the proceeds of the transient room tax as provided in Section
1 59-12-301 to make the annual payment of principal, interest, premiums, and necessary reserves
2 for any or the aggregate of bonds issued.
3 (b) When the proceeds of the transient room tax provided in Section 59-12-301 are not
4 needed for payment of principal, interest, premiums, and reserves on bonds issued as provided in
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6 Subsections (1) and (2).
7 Section 2. Section 59-12-301 is amended to read:
8 59-12-301. Transient room tax -- Rate.
9 (1) Any county legislative body may impose a transient room tax not to exceed 3% of the
10 rent for every occupancy of a suite, room, or rooms on all persons, companies, corporations, or
11 other similar persons, groups, or organizations doing business as motor courts, motels, hotels, inns,
12 or similar public accommodations.
13 (2) Any county legislative body may, from time to time, increase or decrease the transient
14 room tax as necessary or desirable and shall regulate the transient room tax by ordinance.
15 (3) (a) A county legislative body of a county of the first class may temporarily authorize
16 by ordinance a rebate of a portion of the tax under this part to promote the construction of
17 additional hotel guest rooms and meeting space before the Olympic Winter Games of 2002 to be
18 hosted by Salt Lake City to support a statewide convention center.
19 (b) An ordinance under Subsection (3)(a) shall:
20 (i) be uniform with respect to the class for which the refund is authorized;
21 (ii) contain a clear and nondiscriminatory process and criteria for a person to apply for and
22 obtain a rebate;
23 (iii) become effective on or after the day on which the county legislative body determines
24 that the applications of two or more persons meet the criteria established by the county legislative
25 body for obtaining a rebate; and
26 (iv) contain a provision limiting the rebate to:
27 (A) hotel guest rooms and meeting space completed and in operation on or before
28 December 31, 2001;
29 (B) the tax collected under this part from the operation of the hotel guest rooms and
30 meeting space under Subsection (3)(b)(iv)(A); and
31 (C) a period that is less than or equal to ten years after the date on which the appropriate
1 local authority issues a certificate of occupancy for the hotel guest rooms and meeting space under
2 Subsection (3)(b)(iv)(A).
3 Section 3. Section 59-12-603 is amended to read:
4 59-12-603. County tax -- Bases -- Rates -- Ordinance required.
5 (1) In addition to any other taxes, any county legislative body may impose a tourism,
6 recreation, cultural, and convention tax as follows:
7 (a) not to exceed 3% on all short-term leases and rentals of motor vehicles not exceeding
8 30 days, except such leases and rentals of motor vehicles when made for the purpose of
9 temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair or an
10 insurance agreement;
11 (b) not to exceed 1% of all sales of prepared foods and beverages that are sold by
12 restaurants; and
13 (c) not to exceed 1/2% of the [
14 charge on all persons, companies, corporations, or other similar persons, groups, or organizations
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16 on the premises of a motor court, motel, hotel, inn, or similar public accommodation.
17 (2) (a) A county legislative body of a county of the first class may temporarily authorize
18 by ordinance a rebate of a portion of the tax under Subsections (1)(b) and (1)(c) to promote the
19 construction of additional hotel guest rooms and meeting space before the Olympic Winter Games
20 of 2002 to be hosted by Salt Lake City to support a statewide convention center.
21 (b) An ordinance under Subsection (2)(a) shall:
22 (i) be uniform with respect to the class for which the refund is authorized;
23 (ii) contain a clear and nondiscriminatory process and criteria for a person to apply for and
24 obtain a rebate; and
25 (iii) become effective on or after the day on which the county legislative body determines
26 that the applications of two or more persons meet the criteria established by the county legislative
27 body for obtaining a rebate; and
28 (iv) contain a provision limiting the rebate to:
29 (A) hotel guest rooms and meeting space completed and in operation on or before
30 December 31, 2001;
31 (B) the tax collected under this part from the operation of the hotel guest rooms and
1 meeting space under Subsection (2)(b)(iv)(A); and
2 (C) a period that is less than or equal to ten years after the date on which the appropriate
3 local authority issues a certificate of occupancy for the hotel guest rooms and meeting space under
4 Subsection (2)(b)(iv)(A).
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6 the revenues generated by the tax [
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8 development, operation, and maintenance of tourist, recreation, cultural, and convention facilities
9 as defined in Section 59-12-602.
10 (b) In addition to the purposes provided in Subsection (3)(a), a county of the first class
11 may temporarily authorize limited rebates of a portion of the revenues generated by the tax under
12 Subsections (1)(b) and (1)(c) to promote the construction of additional hotel guest rooms and
13 meeting space before the Olympic Winter Games of 2002 to be hosted by Salt Lake City to support
14 a statewide convention center as provided in Subsection (2).
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16 tax imposed under Part 3 and may be imposed only by a county of the first class.
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18 in the same manner as provided in Part 2, The Local Sales and Use Tax Act, except that the
19 collection and distribution of the tax revenue is not subject to the provisions of Subsection
20 59-12-205(2).
21 (b) A tax imposed under this part may be pledged as security for bonds, notes, or other
22 evidences of indebtedness incurred by a county under Title 11, Chapter 14, Utah Municipal Bond
23 Act, to finance tourism, recreation, cultural, and convention facilities.
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25 shall adopt annually an ordinance imposing the tax. This ordinance shall include provisions
26 substantially the same as those contained in Part 1, Tax Collection, except that the tax shall be
27 imposed only on those items and sales described in Subsection (1).
28 (b) The name of the county as the taxing agency shall be substituted for that of the state
29 where necessary, and an additional license is not required if one has been or is issued under
30 Section 59-12-106.
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1 county legislative body shall, within 30 days of any amendment of any applicable provisions of
2 Part 1, Tax Collection, adopt amendments to its tax ordinance to conform with the applicable
3 amendments to Part 1, Tax Collection.
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