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H.B. 360
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6 AN ACT RELATING TO THE SALES AND USE TAX ACT; INCREASING THE AMOUNT
7 OF TAX A COUNTY OF THE FIRST CLASS MAY IMPOSE ON SHORT-TERM LEASES
8 AND RENTALS OF MOTOR VEHICLES; MAKING TECHNICAL CHANGES; AND
9 PROVIDING AN EFFECTIVE DATE.
10 This act affects sections of Utah Code Annotated 1953 as follows:
11 AMENDS:
12 59-12-603, as last amended by Chapter 272, Laws of Utah 1993
13 Be it enacted by the Legislature of the state of Utah:
14 Section 1. Section 59-12-603 is amended to read:
15 59-12-603. County tax -- Bases -- Rates -- Ordinance required.
16 (1) In addition to any other taxes, [
17 part, impose a tourism, recreation, cultural, and convention tax as follows:
18 (a) a county legislative body of a county of the second, third, fourth, fifth, or sixth class
19 may impose a tax of not to exceed 3% on all short-term leases and rentals of motor vehicles not
20 exceeding 30 days, except [
21 purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair
22 or an insurance agreement;
23 (b) a county legislative body of a county of the first class may impose a tax of not to
24 exceed 7% on all short-term leases and rentals of motor vehicles not exceeding 30 days, except
25 for leases and rentals of motor vehicles made for the purpose of temporarily replacing a person's
26 motor vehicle that is being repaired pursuant to a repair or an insurance agreement;
27 [
1 all sales of prepared foods and beverages that are sold by restaurants; and
2 [
3 of the rent for every occupancy of a suite, room, or rooms on all persons, companies, corporations,
4 or other similar persons, groups, or organizations doing business as motor courts, motels, hotels,
5 inns, or similar public accommodations.
6 (2) The revenue from the imposition of the [
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8 tourism promotion, and the development, operation, and maintenance of tourist, recreation,
9 cultural, and convention facilities as defined in Section 59-12-602.
10 (3) The tax imposed under Subsection (1)[
11 tax imposed under Part 3 and may be imposed only by a county of the first class.
12 (4) (a) A tax imposed under this part shall be levied at the same time and collected in the
13 same manner as provided in Part 2, The Local Sales and Use Tax Act, except that the collection
14 and distribution of the tax revenue is not subject to the provisions of Subsection 59-12-205(2).
15 (b) A tax imposed under this part may be pledged as security for bonds, notes, or other
16 evidences of indebtedness incurred by a county under Title 11, Chapter 14, Utah Municipal Bond
17 Act, to finance tourism, recreation, cultural, and convention facilities.
18 (5) (a) In order to impose the tax under Subsection (1), each county legislative body shall
19 adopt annually an ordinance imposing the tax. This ordinance shall include provisions
20 substantially the same as those contained in Part 1, Tax Collection, except that the tax shall be
21 imposed only on those items and sales described in Subsection (1).
22 (b) The name of the county as the taxing agency shall be substituted for that of the state
23 where necessary, and an additional license is not required if one has been or is issued under
24 Section 59-12-106.
25 (6) In order to maintain in effect its tax ordinance adopted under this part, each county
26 legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,
27 Tax Collection, adopt amendments to its tax ordinance to conform with the applicable amendments
28 to Part 1, Tax Collection.
29 Section 2. Effective date.
30 This act takes effect on July 1, 1998.
Legislative Review Note
as of 2-2-98 2:59 PM
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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