S.B. 272
         SALES AND USE TAXATION OF ADMISSIONS OR USER FEES - OLYMPIC WINTER GAMES OF 2002

House Floor Amendments

Amendment 5 February 28, 2000 2:02 PM



Representative Koehn proposes the following amendments:

1.    Page 1, Line 2
    Senate Committee Amendments
    2-24-2000:    After "FEES" delete the remainder of Line 2

2.    Page 1, Line 3
    Senate Committee Amendments
    2-24-2000:    Delete Line 3

3.    Page 1, Line 12
    Senate Committee Amendments
    2-24-2000:    After "2002;" insert "EXEMPTING FROM SALES AND USE TAXES CERTAIN SALES OF ADMISSIONS OR USER FEES FOR A GOLF COURSE, A GOLF DRIVING RANGE, A RECREATION CENTER, OR A SWIMMING POOL;"

4.    Page 2, Line 36:    After "(f)" insert "except as provided in Section 59-12-104,"

5.    Page 14, Line 414
    Senate Committee Amendments
    2-24-2000:    After the semicolon delete "and"

6.    Page 15, Line 432:    After "(D)" delete the period and insert "; and" and after Line 432 insert:
        "(52) beginning on July 1, 2000, amounts paid or charged as admissions or user fees described in Subsection 59-12-103(1)(f) for:
        (a) a golf course, if the golf course is owned or operated by a:
        (i) county;
        (ii) city; or
        (iii) town;
        (b) a golf driving range, if the golf driving range is owned or operated by a:
        (i) county;
        (ii) city; or
        (iii) town;
        (c) a recreation center, if the recreation center is owned or operated by a:
        (i) county;
        (ii) city; or
        (iii) town; or
        (d) a swimming pool, if the swimming pool is owned or operated by a:
        (i) county;
        (ii) city; or
        (iii) town."