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S.B. 209

             1     

SALES AND USE TAXES - NOTICE AND

             2     
EFFECTIVE DATE

             3     
2000 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Sponsor: John L. Valentine

             6      AN ACT RELATING TO THE MUNICIPAL ENERGY SALES AND USE TAX AND THE
             7      SALES AND USE TAX ACT; SUBJECTING CERTAIN SALES AND USE TAXES TO
             8      UNIFORM PROVISIONS RELATING TO EFFECTIVE DATES AND PROVIDING NOTICE
             9      OF CERTAIN ACTIONS BY A COUNTY, CITY, OR TOWN TO THE UTAH STATE TAX
             10      COMMISSION; AND MAKING TECHNICAL CHANGES.
             11      This act affects sections of Utah Code Annotated 1953 as follows:
             12      AMENDS:
             13          10-1-304, as enacted by Chapter 280, Laws of Utah 1996
             14          59-12-301, as last amended by Chapter 291, Laws of Utah 1998
             15          59-12-354, as enacted by Chapter 305, Laws of Utah 1997
             16          59-12-402, as last amended by Chapter 291, Laws of Utah 1998
             17          59-12-603, as last amended by Chapters 289 and 291, Laws of Utah 1998
             18          59-12-703, as last amended by Chapters 209 and 291, Laws of Utah 1998
             19          59-12-1001, as last amended by Chapter 291, Laws of Utah 1998
             20          59-12-1102, as last amended by Chapter 13, Laws of Utah 1998
             21          59-12-1302, as enacted by Chapter 243, Laws of Utah 1998
             22      ENACTS:
             23          59-12-208.1, Utah Code Annotated 1953
             24          59-12-355, Utah Code Annotated 1953
             25          59-12-403, Utah Code Annotated 1953
             26          59-12-504, Utah Code Annotated 1953
             27          59-12-805, Utah Code Annotated 1953


             28      REPEALS:
             29          10-1-309, as enacted by Chapter 280, Laws of Utah 1996
             30          59-12-208, as renumbered and amended by Chapter 5, Laws of Utah 1987
             31      Be it enacted by the Legislature of the state of Utah:
             32          Section 1. Section 10-1-304 is amended to read:
             33           10-1-304. Municipality may levy tax -- Rate.
             34          (1) By ordinance as provided in Section 10-1-305 , a municipality may levy a municipal
             35      energy sales and use tax on the sale or use of taxable energy within the municipality of up to 6%
             36      of the delivered value of the taxable energy.
             37          (2) A municipal energy sales and use tax imposed under this part may be in addition to any
             38      local option sales and use tax imposed by the municipality as provided in Title 59, Chapter 12, Part
             39      2, The Local Sales and Use Tax Act.
             40          (3) (a) For purposes of this Subsection (3):
             41          (i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4,
             42      Annexation.
             43          (ii) "Annexing area" means an area that is annexed into a city or town.
             44          (b) (i) If, on or after May 1, 2000, a city or town enacts or repeals a tax or changes the rate
             45      of a tax under this part, the enactment, repeal, or change shall take effect:
             46          (A) on the first day of a calendar quarter; and
             47          (B) after a 75-day period beginning on the date the commission receives notice meeting
             48      the requirements of Subsection (3)(b)(ii) from the city or town.
             49          (ii) The notice described in Subsection (3)(b)(i)(B) shall state:
             50          (A) that the city or town will enact or repeal a tax or change the rate of a tax under this
             51      part;
             52          (B) the statutory authority for the tax described in Subsection (3)(b)(ii)(A);
             53          (C) the effective date of the tax described in Subsection (3)(b)(ii)(A); and
             54          (D) if the city or town enacts the tax or changes the rate of the tax described in Subsection
             55      (3)(b)(ii)(A), the new rate of the tax.
             56          (c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             57      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             58          (A) on the first day of a calendar quarter; and


             59          (B) after a 75-day period beginning on the date the commission receives notice meeting
             60      the requirements of Subsection (3)(c)(ii) from the city or town that annexes the annexing area.
             61          (ii) The notice described in Subsection (3)(c)(i)(B) shall state:
             62          (A) that the annexation described in Subsection (3)(c)(i) will result in a change in the rate
             63      of a tax under this part for the annexing area;
             64          (B) the statutory authority for the tax described in Subsection (3)(c)(ii)(A);
             65          (C) the effective date of the tax described in Subsection (3)(c)(ii)(A); and
             66          (D) the new rate of the tax described in Subsection (3)(c)(ii)(A).
             67          Section 2. Section 59-12-208.1 is enacted to read:
             68          59-12-208.1. Imposition or repeal of tax -- Tax rate change - Effective date -- Notice
             69      requirements.
             70          (1) For purposes of this section:
             71          (a) "Annexation" means an annexation to:
             72          (i) a county under Title 17, Chapter 2, Annexation to County; or
             73          (ii) a city or town under Title 10, Chapter 2, Part 4, Annexation.
             74          (b) "Annexing area" means an area that is annexed into a county, city, or town.
             75          (2) (a) If, on or after May 1, 2000, a county, city, or town enacts or repeals a tax or changes
             76      the rate of a tax under this part, the enactment, repeal, or change shall take effect:
             77          (i) on the first day of a calendar quarter; and
             78          (ii) after a 75-day period beginning on the date the commission receives notice meeting
             79      the requirements of Subsection (2)(b) from the county, city, or town.
             80          (b) The notice described in Subsection (2)(a)(ii) shall state:
             81          (i) that the county, city, or town will enact or repeal a tax or change the rate of a tax under
             82      this part;
             83          (ii) the statutory authority for the tax described in Subsection (2)(b)(i);
             84          (iii) the effective date of the tax described in Subsection (2)(b)(i); and
             85          (iv) if the county, city, or town enacts the tax or changes the rate of the tax described in
             86      Subsection (2)(b)(i), the new rate of the tax.
             87          (3) (a) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             88      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             89          (i) on the first day of a calendar quarter; and


             90          (ii) after a 75-day period beginning on the date the commission receives notice meeting
             91      the requirements of Subsection (3)(b) from the county, city, or town that annexes the annexing
             92      area.
             93          (b) The notice described in Subsection (3)(a)(ii) shall state:
             94          (i) that the annexation described in Subsection (3)(a) will result in a change in the rate of
             95      a tax under this part for the annexing area;
             96          (ii) the statutory authority for the tax described in Subsection (3)(b)(i);
             97          (iii) the effective date of the tax described in Subsection (3)(b)(i); and
             98          (iv) the new rate of the tax described in Subsection (3)(b)(i).
             99          Section 3. Section 59-12-301 is amended to read:
             100           59-12-301. Transient room tax -- Rate.
             101          (1) (a) Any county legislative body may impose a transient room tax not to exceed 3% of
             102      the rent for every occupancy of a suite, room, or rooms on all persons, companies, corporations,
             103      or other similar persons, groups, or organizations doing business as motor courts, motels, hotels,
             104      inns, or similar public accommodations.
             105          (b) A county legislative body imposing a tax under this part shall impose the tax on the
             106      rents described in Subsection (1)(a) relating to the Olympic Winter Games of 2002 made to or by
             107      an organization exempt from federal income taxation under Section 501(c)(3), Internal Revenue
             108      Code, except for rents described in Subsection (1)(a):
             109          (i) paid for in full by the Salt Lake Organizing Committee for the Olympic Winter Games
             110      of 2002;
             111          (ii) exclusively used by:
             112          (A) an officer, a trustee, or an employee of the Salt Lake Organizing Committee for the
             113      Olympic Winter Games of 2002; or
             114          (B) a volunteer supervised by the Salt Lake Organizing Committee for the Olympic Winter
             115      Games of 2002; and
             116          (iii) for which the Salt Lake Organizing Committee for the Olympic Winter Games of
             117      2002 does not receive reimbursement.
             118          (2) [Any] Subject to Subsection (3), a county legislative body:
             119          (a) may[, from time to time,] increase or decrease the transient room tax [as necessary or
             120      desirable]; and


             121          (b) shall regulate the transient room tax by ordinance.
             122          (3) (a) For purposes of this Subsection (3):
             123          (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
             124      to County.
             125          (ii) "Annexing area" means an area that is annexed into a county.
             126          (b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of
             127      a tax under this part, the enactment, repeal, or change shall take effect:
             128          (A) on the first day of a calendar quarter; and
             129          (B) after a 75-day period beginning on the date the commission receives notice meeting
             130      the requirements of Subsection (3)(b)(ii) from the county.
             131          (ii) The notice described in Subsection (3)(b)(i)(B) shall state:
             132          (A) that the county will enact or repeal a tax or change the rate of a tax under this part;
             133          (B) the statutory authority for the tax described in Subsection (3)(b)(ii)(A);
             134          (C) the effective date of the tax described in Subsection (3)(b)(ii)(A); and
             135          (D) if the county enacts the tax or changes the rate of the tax described in Subsection
             136      (3)(b)(ii)(A), the new rate of the tax.
             137          (c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             138      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             139          (A) on the first day of a calendar quarter; and
             140          (B) after a 75-day period beginning on the date the commission receives notice meeting
             141      the requirements of Subsection (3)(c)(ii) from the county that annexes the annexing area.
             142          (ii) The notice described in Subsection (3)(c)(i)(B) shall state:
             143          (A) that the annexation described in Subsection (3)(c)(i) will result in a change in the rate
             144      of a tax under this part for the annexing area;
             145          (B) the statutory authority for the tax described in Subsection (3)(c)(ii)(A);
             146          (C) the effective date of the tax described in Subsection (3)(c)(ii)(A); and
             147          (D) the new rate of the tax described in Subsection (3)(c)(ii)(A).
             148          Section 4. Section 59-12-354 is amended to read:
             149           59-12-354. Collection of tax -- Penalties -- Commission to interpret, audit, and
             150      adjudicate transient room tax.
             151          (1) Except as provided in Subsection (2), a governing body of a municipality levying a


             152      transient room tax under this part shall levy the tax at the same time and collect the tax in the same
             153      manner as provided in Part 2, The Local Sales and Use Tax Act.
             154          (2) Notwithstanding Section 59-12-206 , a municipality imposing a transient room tax
             155      under this part:
             156          (a) may collect the tax and is not required to:
             157          (i) transmit revenues generated by the tax to the commission; or
             158          (ii) contract with the commission to collect the tax;
             159          (b) shall report the revenues it collects to the commission as provided in Section
             160      59-12-207 ; and
             161          (c) subject to the limitations of Subsections (3) and (4), may adopt an ordinance imposing
             162      penalties and interest on a person who:
             163          (i) is required to pay the tax under this part; and
             164          (ii) does not remit the tax to the collecting agent in a timely manner.
             165          (3) A governing body of a municipality adopting an ordinance imposing penalties and
             166      interest under Subsection (2)(c) may impose penalties and interest in amounts that are less than or
             167      equal to the penalties and interest rates authorized for the commission under Sections 59-1-401
             168      and 59-1-402 .
             169          (4) A municipality may adopt an ordinance imposing penalties and interest under
             170      Subsection (2)(c) only if the municipality does not contract with the commission to collect the tax.
             171          (5) If a municipality elects to collect the tax as provided in Subsection (2), the commission
             172      shall interpret, audit, and adjudicate the tax imposed under this part.
             173          [(6) A municipality imposing a tax under this part shall:]
             174          [(a) collect the tax on the first day of a calendar quarter; and]
             175          [(b) notify the commission at least 30 days before the day on which the commission is
             176      required to collect the tax.]
             177          Section 5. Section 59-12-355 is enacted to read:
             178          59-12-355. Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice
             179      requirements.
             180          (1) For purposes of this section:
             181          (a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4,
             182      Annexation.


             183          (b) "Annexing area" means an area that is annexed into a city or town.
             184          (2) (a) If, on or after May 1, 2000, a city or town enacts or repeals a tax or changes the rate
             185      of a tax under this part, the enactment, repeal, or change shall take effect:
             186          (i) on the first day of a calendar quarter; and
             187          (ii) after a 75-day period beginning on the date the commission receives notice meeting
             188      the requirements of Subsection (2)(b) from the city or town.
             189          (b) The notice described in Subsection (2)(a)(ii) shall state:
             190          (i) that the city or town will enact or repeal a tax or change the rate of a tax under this part;
             191          (ii) the statutory authority for the tax described in Subsection (2)(b)(i);
             192          (iii) the effective date of the tax described in Subsection (2)(b)(i); and
             193          (iv) if the city or town enacts the tax or changes the rate of the tax described in Subsection
             194      (2)(b)(i), the new rate of the tax.
             195          (3) (a) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             196      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             197          (i) on the first day of a calendar quarter; and
             198          (ii) after a 75-day period beginning on the date the commission receives notice meeting
             199      the requirements of Subsection (3)(b) from the city or town that annexes the annexing area.
             200          (b) The notice described in Subsection (3)(a)(ii) shall state:
             201          (i) that the annexation described in Subsection (3)(a) will result in a change in the rate of
             202      a tax under this part for the annexing area;
             203          (ii) the statutory authority for the tax described in Subsection (3)(b)(i);
             204          (iii) the effective date of the tax described in Subsection (3)(b)(i); and
             205          (iv) the new rate of the tax described in Subsection (3)(b)(i).
             206          Section 6. Section 59-12-402 is amended to read:
             207           59-12-402. Additional resort communities sales tax -- Rate -- Collection fees --
             208      Resolution and voter approval requirements -- Election requirements -- Notice requirements
             209      -- Ordinance requirements.
             210          (1) Subject to the limitations of Subsections (2) through (6), the governing body of a
             211      municipality in which the transient room capacity is greater than or equal to 66% of the permanent
             212      census population may, in addition to the sales tax authorized under Section 59-12-401 , impose
             213      an additional resort communities sales tax in an amount that is less than or equal to 1/2% on the


             214      sales and uses described in Subsection 59-12-103 (1), subject to the exemptions provided for in
             215      Section 59-12-104 , and shall exempt from that additional tax wholesale sales and sales of single
             216      items for which consideration paid is $2,500 or more.
             217          (2) An amount equal to the total of any costs incurred by the state in connection with the
             218      implementation of Subsection (1) which exceed, in any year, the revenues received by the state
             219      from its collection fees received in connection with the implementation of Subsection (1) shall be
             220      paid over to the state General Fund by the cities and towns which impose the tax provided for in
             221      Subsection (1). Payment costs shall be allocated proportionally among those cities and towns
             222      according to the amount of revenue the respective cities and towns generate in that year through
             223      imposition of that tax.
             224          (3) To impose an additional resort communities sales tax under this section, the governing
             225      body of the municipality shall:
             226          (a) pass a resolution approving the tax; and
             227          (b) except as provided in Subsection (6), obtain voter approval for the tax as provided in
             228      Subsection (4).
             229          (4) To obtain voter approval for an additional resort communities sales tax under
             230      Subsection (3)(b), a municipality shall:
             231          (a) hold the additional resort communities sales tax election during:
             232          (i) a regular general election; or
             233          (ii) a municipal general election; and
             234          (b) publish notice of the election:
             235          (i) 15 days or more before the day on which the election is held; and
             236          (ii) in a newspaper of general circulation in the municipality.
             237          (5) [(a)] An ordinance approving an additional resort communities sales tax under this
             238      section shall provide an effective date for the tax as provided in Section 59-12-403 .
             239          [(b) A municipality imposing a tax under this section shall:]
             240          [(i) collect the tax on the first day of a calendar quarter; and]
             241          [(ii) notify the commission at least 30 days before the day on which the commission is
             242      required to collect the tax.]
             243          (6) (a) Except as provided in Subsection (6)(b), a municipality is not subject to the voter
             244      approval requirements of Subsection (3)(b) if, on or before January 1, 1996, the municipality


             245      imposed a license fee or tax on businesses based on gross receipts pursuant to Section 10-1-203 .
             246          (b) The exception from the voter approval requirements in Subsection (6)(a) does not
             247      apply to a municipality that, on or before January 1, 1996, imposed a license fee or tax on only one
             248      class of businesses based on gross receipts pursuant to Section 10-1-203 .
             249          Section 7. Section 59-12-403 is enacted to read:
             250          59-12-403. Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice
             251      requirements.
             252          (1) For purposes of this section:
             253          (a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4,
             254      Annexation.
             255          (b) "Annexing area" means an area that is annexed into a city or town.
             256          (2) (a) If, on or after May 1, 2000, a city or town enacts or repeals a tax or changes the rate
             257      of a tax under this part, the enactment, repeal, or change shall take effect:
             258          (i) on the first day of a calendar quarter; and
             259          (ii) after a 75-day period beginning on the date the commission receives notice meeting
             260      the requirements of Subsection (2)(b) from the city or town.
             261          (b) The notice described in Subsection (2)(a)(ii) shall state:
             262          (i) that the city or town will enact or repeal a tax or change the rate of a tax under this part;
             263          (ii) the statutory authority for the tax described in Subsection (2)(b)(i);
             264          (iii) the effective date of the tax described in Subsection (2)(b)(i); and
             265          (iv) if the city or town enacts the tax or changes the rate of the tax described in Subsection
             266      (2)(b)(i), the new rate of the tax.
             267          (3) (a) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             268      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             269          (i) on the first day of a calendar quarter; and
             270          (ii) after a 75-day period beginning on the date the commission receives notice meeting
             271      the requirements of Subsection (3)(b) from the city or town that annexes the annexing area.
             272          (b) The notice described in Subsection (3)(a)(ii) shall state:
             273          (i) that the annexation described in Subsection (3)(a) will result in a change in the rate of
             274      a tax under this part for the annexing area;
             275          (ii) the statutory authority for the tax described in Subsection (3)(b)(i);


             276          (iii) the effective date of the tax described in Subsection (3)(b)(i); and
             277          (iv) the new rate of the tax described in Subsection (3)(b)(i).
             278          Section 8. Section 59-12-504 is enacted to read:
             279          59-12-504. Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice
             280      requirements.
             281          (1) For purposes of this section:
             282          (a) "Annexation" means an annexation to:
             283          (i) a county under Title 17, Chapter 2, Annexation to County; or
             284          (ii) a city or town under Title 10, Chapter 2, Part 4, Annexation.
             285          (b) "Annexing area" means an area that is annexed into a county, city, or town.
             286          (2) (a) If, on or after May 1, 2000, a county, city, or town enacts or repeals a tax or changes
             287      the rate of a tax under this part, the enactment, repeal, or change shall take effect:
             288          (i) on the first day of a calendar quarter; and
             289          (ii) after a 75-day period beginning on the date the commission receives notice meeting
             290      the requirements of Subsection (2)(b) from the county, city, or town.
             291          (b) The notice described in Subsection (2)(a)(ii) shall state:
             292          (i) that the county, city, or town will enact or repeal a tax or change the rate of a tax under
             293      this part;
             294          (ii) the statutory authority for the tax described in Subsection (2)(b)(i);
             295          (iii) the effective date of the tax described in Subsection (2)(b)(i); and
             296          (iv) if the county, city, or town enacts the tax or changes the rate of the tax described in
             297      Subsection (2)(b)(i), the new rate of the tax.
             298          (3) (a) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             299      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             300          (i) on the first day of a calendar quarter; and
             301          (ii) after a 75-day period beginning on the date the commission receives notice meeting
             302      the requirements of Subsection (3)(b) from the county, city, or town that annexes the annexing
             303      area.
             304          (b) The notice described in Subsection (3)(a)(ii) shall state:
             305          (i) that the annexation described in Subsection (3)(a) will result in a change in the rate of
             306      a tax under this part for the annexing area;


             307          (ii) the statutory authority for the tax described in Subsection (3)(b)(i);
             308          (iii) the effective date of the tax described in Subsection (3)(b)(i); and
             309          (iv) the new rate of the tax described in Subsection (3)(b)(i).
             310          Section 9. Section 59-12-603 is amended to read:
             311           59-12-603. County tax -- Bases -- Rates -- Ordinance required -- Collection --
             312      Administration -- Distribution.
             313          (1) In addition to any other taxes, a county legislative body may, as provided in this part,
             314      impose a tourism, recreation, cultural, and convention tax as follows:
             315          (a) (i) a county legislative body of any county may impose a tax of not to exceed 3% on
             316      all short-term leases and rentals of motor vehicles not exceeding 30 days, except for leases and
             317      rentals of motor vehicles made for the purpose of temporarily replacing a person's motor vehicle
             318      that is being repaired pursuant to a repair or an insurance agreement;
             319          (ii) beginning on or after January 1, 1999, a county legislative body of any county
             320      imposing a tax under Subsection (1)(a)(i) may, in addition to imposing the tax under Subsection
             321      (1)(a)(i), impose a tax of not to exceed 4% on all short-term leases and rentals of motor vehicles
             322      not exceeding 30 days, except for leases and rentals of motor vehicles made for the purpose of
             323      temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair or an
             324      insurance agreement;
             325          (b) a county legislative body of any county may impose a tax of not to exceed 1% of all
             326      sales of prepared foods and beverages that are sold by restaurants; and
             327          (c) a county legislative body of any county may impose a tax of not to exceed 1/2% of the
             328      rent for every occupancy of a suite, room, or rooms on all persons, companies, corporations, or
             329      other similar persons, groups, or organizations doing business as motor courts, motels, hotels, inns,
             330      or similar public accommodations.
             331          (2) The revenue from the imposition of the taxes provided for in Subsections (1)(a)
             332      through (c) may be used for the purposes of financing, in whole or in part, tourism promotion, and
             333      the development, operation, and maintenance of tourist, recreation, cultural, and convention
             334      facilities as defined in Section 59-12-602 .
             335          (3) The tax imposed under Subsection (1)(c) shall be in addition to the transient room tax
             336      imposed under Part 3 and may be imposed only by a county of the first class.
             337          (4) (a) A tax imposed under this part shall be levied at the same time and collected in the


             338      same manner as provided in Part 2, The Local Sales and Use Tax Act, except that the collection
             339      and distribution of the tax revenue is not subject to the provisions of Subsection 59-12-205 (2).
             340          (b) A tax imposed under this part may be pledged as security for bonds, notes, or other
             341      evidences of indebtedness incurred by a county under Title 11, Chapter 14, Utah Municipal Bond
             342      Act, to finance tourism, recreation, cultural, and convention facilities.
             343          (5) (a) In order to impose the tax under Subsection (1), each county legislative body shall
             344      annually adopt an ordinance imposing the tax.
             345          (b) (i) The ordinance under Subsection (5)(a) shall include provisions substantially the
             346      same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on
             347      those items and sales described in Subsection (1).
             348          (ii) A county legislative body imposing a tax under this part shall impose the tax as
             349      provided in this section on the leases, rentals, and sales described in Subsection (1) relating to the
             350      Olympic Winter Games of 2002 made to or by an organization exempt from federal income
             351      taxation under Section 501(c)(3), Internal Revenue Code, except for leases, rentals, and sales
             352      described in Subsection (1):
             353          (A) paid for in full by the Salt Lake Organizing Committee for the Olympic Winter Games
             354      of 2002;
             355          (B) exclusively used by:
             356          (I) an officer, a trustee, or an employee of the Salt Lake Organizing Committee for the
             357      Olympic Winter Games of 2002; or
             358          (II) a volunteer supervised by the Salt Lake Organizing Committee for the Olympic Winter
             359      Games of 2002; and
             360          (C) for which the Salt Lake Organizing Committee for the Olympic Winter Games of 2002
             361      does not receive reimbursement.
             362          (c) The name of the county as the taxing agency shall be substituted for that of the state
             363      where necessary, and an additional license is not required if one has been or is issued under
             364      Section 59-12-106 .
             365          (6) In order to maintain in effect its tax ordinance adopted under this part, each county
             366      legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,
             367      Tax Collection, adopt amendments to its tax ordinance to conform with the applicable amendments
             368      to Part 1, Tax Collection.


             369          (7) The commission shall:
             370          (a) administer, collect, and enforce the tax authorized under this part pursuant to:
             371          (i) the same procedures used to administer, collect, and enforce the sales and use tax under
             372      Part 1, Tax Collection; and
             373          (ii) Chapter 1, General Taxation Policies;
             374          (b) (i) except as provided in Subsection (7)(c), for a tax under this part other than the tax
             375      under Subsection (1)(a)(ii), distribute the revenues to the county imposing the tax; and
             376          (ii) except as provided in Subsection (7)(c), for a tax under Subsection (1)(a)(ii), distribute
             377      the revenues according to the distribution formula provided in Subsection (8); and
             378          (c) deduct from the distributions under Subsection (7)(b) an administrative charge for
             379      collecting the tax as provided in Section 59-12-206 .
             380          (8) The commission shall distribute the revenues generated by the tax under Subsection
             381      (1)(a)(ii) to each county collecting a tax under Subsection (1)(a)(ii) according to the following
             382      formula:
             383          (a) the commission shall distribute 70% of the revenues based on the percentages
             384      generated by dividing the revenues collected by each county under Subsection (1)(a)(ii) by the total
             385      revenues collected by all counties under Subsection (1)(a)(ii); and
             386          (b) the commission shall distribute 30% of the revenues based on the percentages
             387      generated by dividing the population of each county collecting a tax under Subsection (1)(a)(ii)
             388      by the total population of all counties collecting a tax under Subsection (1)(a)(ii).
             389          (9) (a) For purposes of this Subsection (9):
             390          (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
             391      to County.
             392          (ii) "Annexing area" means an area that is annexed into a county.
             393          (b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of
             394      a tax under this part, the enactment, repeal, or change shall take effect:
             395          (A) on the first day of a calendar quarter; and
             396          (B) after a 75-day period beginning on the date the commission receives notice meeting
             397      the requirements of Subsection (9)(b)(ii) from the county.
             398          (ii) The notice described in Subsection (9)(b)(i)(B) shall state:
             399          (A) that the county will enact or repeal a tax or change the rate of a tax under this part;


             400          (B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
             401          (C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
             402          (D) if the county enacts the tax or changes the rate of the tax described in Subsection
             403      (9)(b)(ii)(A), the new rate of the tax.
             404          (c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             405      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             406          (A) on the first day of a calendar quarter; and
             407          (B) after a 75-day period beginning on the date the commission receives notice meeting
             408      the requirements of Subsection (9)(c)(ii) from the county that annexes the annexing area.
             409          (ii) The notice described in Subsection (9)(c)(i)(B) shall state:
             410          (A) that the annexation described in Subsection (9)(c)(i) will result in a change in the rate
             411      of a tax under this part for the annexing area;
             412          (B) the statutory authority for the tax described in Subsection (9)(c)(ii)(A);
             413          (C) the effective date of the tax described in Subsection (9)(c)(ii)(A); and
             414          (D) the new rate of the tax described in Subsection (9)(c)(ii)(A).
             415          Section 10. Section 59-12-703 is amended to read:
             416           59-12-703. Opinion question election -- Imposition of tax -- Uses of tax monies.
             417          (1) (a) Any county legislative body may, by majority vote of all members, submit an
             418      opinion question to the residents of that county so that each resident has an opportunity to express
             419      the resident's opinion on the imposition of a local sales and use tax of 1/10 of 1% on the sales and
             420      uses described in Subsection 59-12-103 (1), subject to the exemptions provided for in Section
             421      59-12-104 , to fund recreational and zoological facilities and botanical, cultural, and zoological
             422      organizations in that county.
             423          (b) The election shall follow the procedures outlined in Title 11, Chapter 14, Utah
             424      Municipal Bond Act.
             425          (2) [(a)] If the county legislative body determines that a majority of the qualified electors
             426      voting on the opinion question has assented to the imposition of a local sales and use tax as
             427      prescribed in Subsection (1)(a), the county legislative body may, by a majority vote of all
             428      members, impose such a tax.
             429          [(b) If the county legislative body imposes a tax under Subsection (2)(a), the tax shall be
             430      imposed at the beginning of the quarter following the county legislative body's decision to impose


             431      such a tax.]
             432          (3) The monies generated from any tax imposed under Subsection (2) shall be used for
             433      financing recreational and zoological facilities and ongoing operating expenses of botanical,
             434      cultural, and zoological organizations within the county.
             435          (4) Taxes imposed under this part shall be:
             436          (a) levied at the same time and collected in the same manner as provided in Title 59,
             437      Chapter 12, Part 2, The Local Sales and Use Tax Act, except that the collection and distribution
             438      of the tax revenue is not subject to Subsection 59-12-205 (2); and
             439          (b) levied for a period of ten years and may be reauthorized at the end of the ten-year
             440      period in accordance with this section.
             441          (5) (a) For purposes of this Subsection (5):
             442          (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
             443      to County.
             444          (ii) "Annexing area" means an area that is annexed into a county.
             445          (b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of
             446      a tax under this part, the enactment, repeal, or change shall take effect:
             447          (A) on the first day of a calendar quarter; and
             448          (B) after a 75-day period beginning on the date the commission receives notice meeting
             449      the requirements of Subsection (5)(b)(ii) from the county.
             450          (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
             451          (A) that the county will enact or repeal a tax or change the rate of a tax under this part;
             452          (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
             453          (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
             454          (D) if the county enacts the tax or changes the rate of the tax described in Subsection
             455      (5)(b)(ii)(A), the new rate of the tax.
             456          (c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             457      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             458          (A) on the first day of a calendar quarter; and
             459          (B) after a 75-day period beginning on the date the commission receives notice meeting
             460      the requirements of Subsection (5)(c)(ii) from the county that annexes the annexing area.
             461          (ii) The notice described in Subsection (5)(c)(i)(B) shall state:


             462          (A) that the annexation described in Subsection (5)(c)(i) will result in a change in the rate
             463      of a tax under this part for the annexing area;
             464          (B) the statutory authority for the tax described in Subsection (5)(c)(ii)(A);
             465          (C) the effective date of the tax described in Subsection (5)(c)(ii)(A); and
             466          (D) the new rate of the tax described in Subsection (5)(c)(ii)(A).
             467          Section 11. Section 59-12-805 is enacted to read:
             468          59-12-805. Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice
             469      requirements.
             470          (1) For purposes of this section:
             471          (a) "Annexation" means an annexation to:
             472          (i) a county under Title 17, Chapter 2, Annexation to County; or
             473          (ii) a city or town under Title 10, Chapter 2, Part 4, Annexation.
             474          (b) "Annexing area" means an area that is annexed into a county, city, or town.
             475          (2) (a) If, on or after May 1, 2000, a county, city, or town enacts or repeals a tax or changes
             476      the rate of a tax under this part, the enactment, repeal, or change shall take effect:
             477          (i) on the first day of a calendar quarter; and
             478          (ii) after a 75-day period beginning on the date the commission receives notice meeting
             479      the requirements of Subsection (2)(b) from the county, city, or town.
             480          (b) The notice described in Subsection (2)(a)(ii) shall state:
             481          (i) that the county, city, or town will enact or repeal a tax or change the rate of a tax under
             482      this part;
             483          (ii) the statutory authority for the tax described in Subsection (2)(b)(i);
             484          (iii) the effective date of the tax described in Subsection (2)(b)(i); and
             485          (iv) if the county, city, or town enacts the tax or changes the rate of the tax described in
             486      Subsection (2)(b)(i), the new rate of the tax.
             487          (3) (a) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             488      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             489          (i) on the first day of a calendar quarter; and
             490          (ii) after a 75-day period beginning on the date the commission receives notice meeting
             491      the requirements of Subsection (3)(b) from the county, city, or town that annexes the annexing
             492      area.


             493          (b) The notice described in Subsection (3)(a)(ii) shall state:
             494          (i) that the annexation described in Subsection (3)(a) will result in a change in the rate of
             495      a tax under this part for the annexing area;
             496          (ii) the statutory authority for the tax described in Subsection (3)(b)(i);
             497          (iii) the effective date of the tax described in Subsection (3)(b)(i); and
             498          (iv) the new rate of the tax described in Subsection (3)(b)(i).
             499          Section 12. Section 59-12-1001 is amended to read:
             500           59-12-1001. Authority to impose highways tax -- Resolution and voter approval
             501      requirements -- Election requirements -- Notice requirements -- Ordinance requirements.
             502          (1) A municipality in which sales and uses described in Subsection 59-12-103 (1) are not
             503      subject to a sales and use tax under Section 59-12-501 may as provided in this part impose a sales
             504      and use tax of 1/4% on the sales and uses described in Subsection 59-12-103 (1), subject to the
             505      exemptions provided for in Section 59-12-104 .
             506          (2) A tax imposed under this part by a municipality shall be used for the construction and
             507      maintenance of highways under the jurisdiction of the municipality imposing the tax.
             508          (3) To impose a highways tax under this part, the governing body of the municipality shall:
             509          (a) pass an ordinance approving the tax; and
             510          (b) except as provided in Subsection (7), obtain voter approval for the tax as provided in
             511      Subsection (4).
             512          (4) To obtain voter approval for a highways tax under Subsection (3)(b), a municipality
             513      shall:
             514          (a) hold the highways tax election during:
             515          (i) a regular general election; or
             516          (ii) a municipal general election; and
             517          (b) publish notice of the election:
             518          (i) 15 days or more before the day on which the election is held; and
             519          (ii) in a newspaper of general circulation in the municipality.
             520          (5) An ordinance approving a highways tax under this part shall provide an effective date
             521      for the tax as provided in Subsection (6).
             522          [(6) A municipality imposing a tax under this part shall:]
             523          [(a) begin collecting the tax on the first day of a calendar quarter; and]


             524          [(b) notify the commission at least 30 days before the day on which the commission is
             525      required to collect the tax.]
             526          (6) (a) For purposes of this Subsection (6):
             527          (i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4,
             528      Annexation.
             529          (ii) "Annexing area" means an area that is annexed into a city or town.
             530          (b) (i) If, on or after May 1, 2000, a city or town enacts or repeals a tax or changes the rate
             531      of a tax under this part, the enactment, repeal, or change shall take effect:
             532          (A) on the first day of a calendar quarter; and
             533          (B) after a 75-day period beginning on the date the commission receives notice meeting
             534      the requirements of Subsection (6)(b)(ii) from the city or town.
             535          (ii) The notice described in Subsection (6)(b)(i)(B) shall state:
             536          (A) that the city or town will enact or repeal a tax or change the rate of a tax under this
             537      part;
             538          (B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A);
             539          (C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and
             540          (D) if the city or town enacts the tax or changes the rate of the tax described in Subsection
             541      (6)(b)(ii)(A), the new rate of the tax.
             542          (c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             543      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             544          (A) on the first day of a calendar quarter; and
             545          (B) after a 75-day period beginning on the date the commission receives notice meeting
             546      the requirements of Subsection (6)(c)(ii) from the city or town that annexes the annexing area.
             547          (ii) The notice described in Subsection (6)(c)(i)(B) shall state:
             548          (A) that the annexation described in Subsection (6)(c)(i) will result in a change in the rate
             549      of a tax under this part for the annexing area;
             550          (B) the statutory authority for the tax described in Subsection (6)(c)(ii)(A);
             551          (C) the effective date of the tax described in Subsection (6)(c)(ii)(A); and
             552          (D) the new rate of the tax described in Subsection (6)(c)(ii)(A).
             553          (7) (a) Except as provided in Subsection (7)(b), a municipality is not subject to the voter
             554      approval requirements of Subsection (3)(b) if, on or before January 1, 1996, the municipality


             555      imposed a licensee fee or tax on businesses based on gross receipts pursuant to Section 10-1-203 .
             556          (b) The exception from the voter approval requirements in Subsection (7)(a) does not
             557      apply to a municipality that, on or before January 1, 1996, imposed a license fee or tax on only one
             558      class of businesses based on gross receipts pursuant to Section 10-1-203 .
             559          Section 13. Section 59-12-1102 is amended to read:
             560           59-12-1102. Base -- Rate -- Imposition of tax -- Distribution of revenue --
             561      Administration.
             562          (1) (a) Subject to the provisions of Subsections (2) through [(4)] (5), and in addition to any
             563      other tax authorized by this chapter, a county may impose by ordinance a county option sales and
             564      use tax of 1/4% upon the sales and uses described in Subsection 59-12-103 (1), subject to the
             565      exemptions provided for in Section 59-12-104 .
             566          (b) The county option sales and use tax under this section shall be imposed:
             567          (i) upon sales and uses made in the county, including sales and uses made within
             568      municipalities in the county; and
             569          (ii) except as provided in Subsection (1)(c), beginning on the first day of January:
             570          (A) of the next calendar year after adoption of the ordinance imposing the tax if the
             571      ordinance is adopted on or before May 25; or
             572          (B) of the second calendar year after adoption of the ordinance imposing the tax if the
             573      ordinance is adopted after May 25.
             574          (c) Notwithstanding Subsection (1)(b)(ii), the county option sales and use tax under this
             575      section shall be imposed:
             576          (i) beginning January 1, 1998, if an ordinance adopting the tax imposed on or before
             577      September 4, 1997; or
             578          (ii) beginning January 1, 1999, if an ordinance adopting the tax is imposed during 1997
             579      but after September 4, 1997.
             580          (2) (a) Before imposing a county option sales and use tax under Subsection (1), a county
             581      shall[: (i)] hold two public hearings on separate days in geographically diverse locations in the
             582      county[; and].
             583          [(ii) notify the commission at least 30 days prior to the adoption of the ordinance.]
             584          (b) (i) At least one of the hearings required by Subsection (2)(a)(i) shall have a starting
             585      time of no earlier than [6:00] 6 p.m.


             586          (ii) The earlier of the hearings required by Subsection (2)(a)(i) shall be no less than seven
             587      days after the day the first advertisement required by Subsection (2)(c) is published.
             588          (c) (i) Before holding the public hearings required by Subsection (2)(a)(i), the county shall
             589      advertise in a newspaper of general circulation in the county:
             590          (A) its intent to adopt a county option sales and use tax;
             591          (B) the date, time, and location of each public hearing; and
             592          (C) a statement that the purpose of each public hearing is to obtain public comments
             593      regarding the proposed tax.
             594          (ii) The advertisement shall be published once each week for the two weeks preceding the
             595      earlier of the two public hearings.
             596          (iii) The advertisement shall be no less than 1/8 page in size, and the type used shall be no
             597      smaller than 18 point and surrounded by a 1/4-inch border.
             598          (iv) The advertisement may not be placed in that portion of the newspaper where legal
             599      notices and classified advertisements appear.
             600          (v) Whenever possible:
             601          (A) the advertisement shall appear in a newspaper that is published at least five days a
             602      week, unless the only newspaper in the county is published less than five days a week; and
             603          (B) the newspaper selected shall be one of general interest and readership in the
             604      community, and not one of limited subject matter.
             605          (d) The adoption of an ordinance imposing a county option sales and use tax is subject to
             606      a local referendum election as provided in Title 20A, Chapter 7, Part 6, Local Referenda -
             607      Procedures, except that:
             608          (i) notwithstanding Subsection 20A-7-609 (2)(a), the county clerk shall hold a referendum
             609      election that qualifies for the ballot on the earlier of the next regular general election date or the
             610      next municipal general election date more than 155 days after adoption of an ordinance under this
             611      section;
             612          (ii) for 1997 only, the 120-day period in Subsection 20A-7-606 (1) shall be 30 days; and
             613          (iii) the deadlines in Subsection 20A-7-606 (2) and (3) do not apply, and the clerk shall
             614      take the actions required by those subsections before the referendum election.
             615          (3) (a) If the aggregate population of the counties imposing a county option sales and use
             616      tax under Subsection (1) is less than 75% of the state population, the tax levied under Subsection


             617      (1) shall be distributed to the county in which the tax was collected.
             618          (b) If the aggregate population of the counties imposing a county option sales and use tax
             619      under Subsection (1) is greater than or equal to 75% of the state population:
             620          (i) 50% of the tax collected under Subsection (1) in each county shall be distributed to the
             621      county in which the tax was collected; and
             622          (ii) except as provided in Subsection (3)(c), 50% of the tax collected under Subsection (1)
             623      in each county shall be distributed proportionately among all counties imposing the tax, based on
             624      the total population of each county.
             625          (c) If the amount to be distributed annually to a county under Subsection (3)(b)(ii), when
             626      combined with the amount distributed to the county under Subsection (3)(b)(i), does not equal at
             627      least $75,000, then:
             628          (i) the amount to be distributed annually to that county under Subsection (3)(b)(ii) shall
             629      be increased so that, when combined with the amount distributed to the county under Subsection
             630      (3)(b)(i), the amount distributed annually to the county is $75,000; and
             631          (ii) the amount to be distributed annually to all other counties under Subsection (3)(b)(ii)
             632      shall be reduced proportionately to offset the additional amount distributed under Subsection
             633      (3)(c)(i).
             634          (d) The commission shall establish rules to implement the distribution of the tax under
             635      Subsections (3)(a), (b), and (c).
             636          (4) (a) Except as provided in Subsections (4)(b) and (c), a county option sales and use tax
             637      under Subsection (1) shall be imposed and administered in the same manner as a tax imposed
             638      under Title 59, Chapter 12, Part 2, The Local Sales and Use Tax Act.
             639          (b) A county option sales and use tax imposed under this part is not subject to:
             640          (i) the distribution provisions of Subsections 59-12-205 (2) and (3); and
             641          (ii) the earmarking provisions of Subsection 59-12-205 (4).
             642          (c) The fee charged by the commission under Section 59-12-206 shall be based on the
             643      distribution amounts resulting after all the applicable distribution calculations under Subsection
             644      (3) have been made.
             645          (5) (a) For purposes of this Subsection (5):
             646          (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
             647      to County.


             648          (ii) "Annexing area" means an area that is annexed into a county.
             649          (b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of
             650      a tax under this part, the enactment, repeal, or change shall take effect:
             651          (A) on the first day of a calendar quarter; and
             652          (B) after a 75-day period beginning on the date the commission receives notice meeting
             653      the requirements of Subsection (5)(b)(ii) from the county.
             654          (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
             655          (A) that the county will enact or repeal a tax or change the rate of a tax under this part;
             656          (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
             657          (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
             658          (D) if the county enacts the tax or changes the rate of the tax described in Subsection
             659      (5)(b)(ii)(A), the new rate of the tax.
             660          (c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             661      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             662          (A) on the first day of a calendar quarter; and
             663          (B) after a 75-day period beginning on the date the commission receives notice meeting
             664      the requirements of Subsection (5)(c)(ii) from the county that annexes the annexing area.
             665          (ii) The notice described in Subsection (5)(c)(i)(B) shall state:
             666          (A) that the annexation described in Subsection (5)(c)(i) will result in a change in the rate
             667      of a tax under this part for the annexing area;
             668          (B) the statutory authority for the tax described in Subsection (5)(c)(ii)(A);
             669          (C) the effective date of the tax described in Subsection (5)(c)(ii)(A); and
             670          (D) the new rate of the tax described in Subsection (5)(c)(ii)(A).
             671          Section 14. Section 59-12-1302 is amended to read:
             672           59-12-1302. Authority to impose -- Base -- Rate.
             673          (1) Beginning on or after January 1, 1998, the governing body of a town may impose a tax
             674      as provided in this part in an amount that does not exceed 1%.
             675          (2) A town may impose a tax as provided in this part if the town imposed a license fee or
             676      tax on businesses based on gross receipts under Section 10-1-203 on or before January 1, 1996.
             677          (3) A town imposing a tax under this section shall:
             678          [(a) adopt an ordinance:]


             679          [(i) imposing] (a) impose the tax on the sales and uses described in Section 59-12-103 ;
             680          [(ii) exempting] (b) exempt from the tax the sales and uses described in Section
             681      59-12-104 ; and
             682          [(iii) providing] (c) provide an effective date for the tax[;] as provided in Subsection (4).
             683          [(b) impose the tax on the first day of a calendar quarter; and]
             684          [(c) notify the commission at least 30 days before the day on which the commission is
             685      required to collect the tax.]
             686          (4) (a) For purposes of this Subsection (4):
             687          (i) "Annexation" means an annexation to a town under Title 10, Chapter 2, Part 4,
             688      Annexation.
             689          (ii) "Annexing area" means an area that is annexed into a town.
             690          (b) (i) If, on or after May 1, 2000, a town enacts or repeals a tax or changes the rate of a
             691      tax under this part, the enactment, repeal, or change shall take effect:
             692          (A) on the first day of a calendar quarter; and
             693          (B) after a 75-day period beginning on the date the commission receives notice meeting
             694      the requirements of Subsection (4)(b)(ii) from the town.
             695          (ii) The notice described in Subsection (4)(b)(i)(B) shall state:
             696          (A) that the town will enact or repeal a tax or change the rate of a tax under this part;
             697          (B) the statutory authority for the tax described in Subsection (4)(b)(ii)(A);
             698          (C) the effective date of the tax described in Subsection (4)(b)(ii)(A); and
             699          (D) if the town enacts the tax or changes the rate of the tax described in Subsection
             700      (4)(b)(ii)(A), the new rate of the tax.
             701          (c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             702      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             703          (A) on the first day of a calendar quarter; and
             704          (B) after a 75-day period beginning on the date the commission receives notice meeting
             705      the requirements of Subsection (4)(c)(ii) from the town that annexes the annexing area.
             706          (ii) The notice described in Subsection (4)(c)(i)(B) shall state:
             707          (A) that the annexation described in Subsection (4)(c)(i) will result in a change in the rate
             708      of a tax under this part for the annexing area;
             709          (B) the statutory authority for the tax described in Subsection (4)(c)(ii)(A);


             710          (C) the effective date of the tax described in Subsection (4)(c)(ii)(A); and
             711          (D) the new rate of the tax described in Subsection (4)(c)(ii)(A).
             712          [(4)] (5) The commission shall:
             713          (a) except as provided in Subsection [(4)] (5)(c), distribute the revenues generated by the
             714      tax under this section to the town imposing the tax;
             715          (b) administer, collect, and enforce the tax authorized under this section pursuant to:
             716          (i) the same procedures used to administer, collect, and enforce the sales and use tax under
             717      Title 59, Chapter 12, Part 1, Tax Collection; and
             718          (ii) Title 59, Chapter 1, General Taxation Policies; and
             719          (c) deduct from the distribution under Subsection [(4)] (5)(a) an administrative charge for
             720      collecting the tax as provided in Section 59-12-206 .
             721          Section 15. Repealer.
             722          This act repeals:
             723          Section 10-1-309, Effective date of levy.
             724          Section 59-12-208, When tax levied becomes effective.




Legislative Review Note
    as of 2-17-00 3:04 PM


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

Office of Legislative Research and General Counsel


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