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Second Substitute S.B. 139

Senator Lyle W. Hillyard proposes to substitute the following bill:


             1     
UNIFORM FEE AND REGISTRATION FEE ON AIRPLANES

             2     
1999 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Sponsor: Lyle W. Hillyard

             5      AN ACT RELATING TO THE PROPERTY TAX ACT; REDUCING THE UNIFORM FEE ON
             6      AIRCRAFT REQUIRED TO BE REGISTERED WITH THE STATE OVER A PERIOD OF
             7      THREE YEARS; INCREASING THE REGISTRATION FEE FOR JET AIRCRAFT;
             8      ALLOCATING MONEY FROM AIRCRAFT REGISTRATION FEES TO AERONAUTICAL
             9      OPERATIONS; AND MAKING TECHNICAL CHANGES.
             10      This act affects sections of Utah Code Annotated 1953 as follows:
             11      AMENDS:
             12          59-2-404, as last amended by Chapter 223, Laws of Utah 1992
             13          72-10-110, as renumbered and amended by Chapter 270, Laws of Utah 1998
             14      Be it enacted by the Legislature of the state of Utah:
             15          Section 1. Section 59-2-404 is amended to read:
             16           59-2-404. Uniform fee on aircraft -- Collection of fee by county -- Distribution of fees
             17      -- Rules to implement section.
             18          (1) There is levied in lieu of the ad valorem tax a uniform [tax] fee on aircraft required to
             19      be registered with the state in an amount equal to the following percent of the average wholesale
             20      market value of the aircraft as established by the commission:
             21          (a) 1/2% for aerial applicators as defined in Section 59-2-102 ; and
             22          (b) [1%] for all other aircraft required to be registered with the state[.] as follows:
             23               Calendar Year                 Uniform Fee
             24                  2000                        0.8%
             25                  2001                        0.6%


             26                  2002 and all subsequent years        0.4%
             27          (2) The uniform [tax] fee shall be collected by the counties with the registration fee and
             28      distributed to the taxing districts in accordance with Article XIII, Sec. 14, Utah Constitution.
             29          (3) The commission shall promulgate rules to implement this section.
             30          Section 2. Section 72-10-110 is amended to read:
             31           72-10-110. Aircraft registration information requirements -- Registration fee.
             32          (1) All applications for aircraft registration, including under Section 72-10-111 , shall
             33      contain:
             34          (a) a description of the aircraft, including:
             35          (i) the manufacturer or builder;
             36          (ii) the aircraft registration number, type, year of manufacture, or if an experimental
             37      aircraft, the year the aircraft was completed and certified for air worthiness by an inspector of the
             38      Federal Aviation Administration; and
             39          (iii) gross weight;
             40          (b) the name and address of the owner of the aircraft; and
             41          (c) where the aircraft is located, or the address where the aircraft is usually used or based.
             42          [(2) (a) The application for registration in the state of Utah shall be accompanied by an
             43      annual registration fee determined by the State Tax Commission. However, if the application is
             44      to register an antique aircraft or experimental aircraft, the fee is set under Section 72-10-111 .]
             45          [(b) The fee shall be collected by the county and remitted to the tax commission to be used
             46      to defray the costs of implementing this section.]
             47          (2) (a) Except as provided Section 72-10-111 , at the time application is made for
             48      registration or renewal of registration of an aircraft under this chapter, an annual registration fee
             49      shall be paid as follows:
             50          (i) $25 for each balloon, glider, ultralight, or propellor driven aircraft;
             51          (ii) $5,000 for each jet aircraft with a maximum gross takeoff weight under 20,000 lbs.;
             52      and
             53          (iii) $10,000 for each jet aircraft with a maximum gross takeoff weight of 20,000 lbs. or
             54      more.
             55          (b) The registration fees assessed under this chapter shall be collected by the county and
             56      remitted to the Tax Commission to be distributed as provided in Subsection (2)(c).


             57          (c) After deducting the costs of administering all aircraft registrations under this chapter,
             58      the Tax Commission shall deposit all remaining aircraft registration fees in the Transportation
             59      Fund's Restricted Revenue Account for aeronautical operations of the Department of
             60      Transportation to be used as provided in Subsection 59-13-402 (2).


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