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First Substitute H.B. 107

Representative Sheryl L. Allen proposes to substitute the following bill:


             1     
TOURISM MARKETING AMENDMENTS

             2     
2001 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Sponsor: Sheryl L. Allen

             5      This act modifies provisions of the Utah Code relating to tourism marketing. The act defines
             6      certain terms. The act increases the money in the Tourism Marketing Performance Fund.
             7      The act modifies the Tourism Marketing Performance Fund Committee to include members
             8      of the tourism industry. The act allows the Division of Travel Development to consult with
             9      counties and travel regions about effective tourism promotion. The act clarifies the purposes
             10      of the transient room tax and the tourism, recreation, cultural, and convention facilities tax.
             11      The act requires counties with no existing tourism tax advisory boards to create and utilize
             12      a tourism tax advisory board. The act makes technical changes.
             13      This act affects sections of Utah Code Annotated 1953 as follows:
             14      AMENDS:
             15          9-2-1702, as enacted by Chapter 301, Laws of Utah 1997
             16          9-2-1703, as enacted by Chapter 301, Laws of Utah 1997
             17          9-2-1704, as enacted by Chapter 301, Laws of Utah 1997
             18          9-2-1705, as enacted by Chapter 301, Laws of Utah 1997
             19          9-3-204, as last amended by Chapter 109, Laws of Utah 1994
             20          17-31-2, as last amended by Chapter 146, Laws of Utah 1998
             21          59-12-603, as last amended by Chapter 319, Laws of Utah 2000
             22      ENACTS:
             23          9-2-1703.5, Utah Code Annotated 1953
             24          9-2-1706, Utah Code Annotated 1953
             25          17-31-8, Utah Code Annotated 1953


             26      Be it enacted by the Legislature of the state of Utah:
             27          Section 1. Section 9-2-1702 is amended to read:
             28           9-2-1702. Definitions.
             29          As used in this part:
             30          [(1) "Administrator" means the Department of Community and Economic Development.]
             31          [(2) "Commissioners" means the board of commissioners on the Division of Travel
             32      Development.]
             33          [(3)] (1) "Committee" means the Tourism Marketing Performance Fund Committee as
             34      created in Section 9-2-1705 .
             35          [(4)] (2) "Department" means the Department of Community and Economic Development.
             36          (3) "Division" means the Division of Travel Development created in Section 9-3-204 .
             37          [(5)] (4) "Fund" means the restricted account known as the Tourism Marketing
             38      Performance Fund created in Section 9-2-1703 .
             39          [(6)] (5) "Industry" means the following travel and tourism industry groups [as described
             40      in Subsections 9-2-1703 (2)(c)(ii)(A) through (E).]:
             41          (a) retail/eating and drinking;
             42          (b) services/hotels and lodging;
             43          (c) services/automotive rental;
             44          (d) services amusement and recreation; and
             45          (e) transportation.
             46          [(7) "Institutional advertising" means advertising of Utah's cultural, historical, recreational,
             47      scenic, and tourist attractions to consumers outside of Utah.]
             48          [(8) "Performance measurement" means a standard to measure the economic growth in the
             49      travel and tourism industry in comparison with the previous year's sales tax receipts based on
             50      criteria as provided in Section 9-2-1703 .]
             51          (6) "Tourism marketing" means an activity to develop, encourage, solicit, or promote
             52      tourism within this state that attracts transient guests to the state, including:
             53          (a) planning;
             54          (b) product development; and
             55          (c) advertising directed to out of state consumers that promotes leisure travel products or
             56      attractions specific to Utah.


             57          (7) "Tourism oriented sales and use taxes" means a state sales and use tax imposed under
             58      Section 59-12-103 for amounts paid or charged for taxable items or services:
             59          (a) described under Subsection 59-12-103 (1); and
             60          (b) provided by a person described by the following SIC Codes of the 1987 Standard
             61      Industrial Classification Manual of the federal Executive Office of the President, Office of
             62      Management and Budget:
             63          (i) SIC Codes 4011 through 4789;
             64          (ii) SIC Codes 5812 and 5813;
             65          (iii) SIC Codes 7011 through 7041;
             66          (iv) SIC Codes 7513 through 7519; and
             67          (v) SIC Codes 7812 through 7999.
             68          (8) "Utah Tourism Industry Coalition" means the private nonprofit corporation created
             69      under Title 16, Chapter 6a, Utah Revised Nonprofit Corporation Act, composed of tourism-related
             70      businesses, organizations, and associations authorized to nominate committee members under
             71      Section 9-2-1705 .
             72          Section 2. Section 9-2-1703 is amended to read:
             73           9-2-1703. Creation and administration of fund.
             74          (1) (a) There is created within the General Fund a restricted account known as the
             75      "Tourism Marketing Performance Fund."
             76          (b) The fund shall be administered by the [administrator upon the advice and
             77      recommendations of the committee] department in accordance with Section 9-2-1704 .
             78          (2) The fund shall be funded by appropriations made to the fund by the Legislature in
             79      accordance with Section 9-2-1703.5 .
             80          (3) Any undistributed monies in the fund at the end of the fiscal year are nonlapsing except
             81      that any balance greater than S [ $2,500,000 ] h [$ 0 ] $200,000 h s at the end of the fiscal year shall
             81a1      lapse to the
             81a      General
             82      Fund.
             83          [(2) (a) The annual appropriation for the fund shall be determined by measuring the
             84      economic growth in the travel and tourism industry in excess of the previous year's taxable sales.
             85      In no event shall the annual appropriation exceed $200,000.]
             86          [(b) If the economic growth in the travel and tourism industry exceeds 4% growth, as
             87      measured by taxable sales, based on the previous year's taxable sales, the administrator may


             88      receive funding through distribution of revenues from the fund.]
             89          [(c) The department shall utilize this criteria to qualify for an annual appropriation:]
             90          [(i) the expenditures by the industry for promoting and marketing Utah's cultural,
             91      recreational, and scenic attractions to consumers outside of Utah in the previous fiscal year;]
             92          [(A) as reported to the State Tax Commission on a form designed by the State Tax
             93      Commission;]
             94          [(B) for the year beginning July 1 and ending June 30; and]
             95          [(C) filed with the State Tax Commission prior to July 31 of each year; and]
             96          [(ii) the amount of sales tax collected from the following industry groups:]
             97          [(A) retail/eating and drinking;]
             98          [(B) services/hotels and lodging;]
             99          [(C) services/automotive rental;]
             100          [(D) services/amusement and recreation; and]
             101          [(E) transportation.]
             102          [(d) If the department determines the industry's economic growth exceeds the previous
             103      year's taxable sales by 4%, the Legislature shall appropriate $200,000 for the upcoming fiscal year.
             104      The appropriation shall be the amount determined under Subsection (2)(c)(i) or (ii), whichever is
             105      the lesser amount.]
             106          Section 3. Section 9-2-1703.5 is enacted to read:
             107          9-2-1703.5. Appropriations to the fund.
             108          (1) The Legislature shall appropriate S [ $2,500,000 ] h [$ 0 ] $200,000 h s to the fund each
             108a1      fiscal year for
             108a      which the
             109      State Tax Commission finds that the industry growth for the prior fiscal year equals or exceeds 4%.
             110          (2) To determine the prior fiscal year industry growth the State Tax Commission shall:
             111          (a) calculate the tourism-oriented sales and use taxes for the fiscal year two years
             112      preceding the fiscal year of appropriation;
             113          (b) calculate the tourism-oriented sales and use taxes for the fiscal year three years
             114      preceding the fiscal year of the appropriation; and
             115          (c) determine whether the tourism-oriented sales and use taxes calculated in Subsection
             116      (2)(a) increased from the tourism-oriented sales and use taxes calculated under Subsection (2)(b).
             117          (3) The State Tax Commission shall report its determination under Subsection (2) to the
             118      State Budget Office by no later than September 30, of each year.


             119          Section 4. Section 9-2-1704 is amended to read:
             120           9-2-1704. Distribution of fund monies -- Determination of recipients.
             121          The appropriation to the [Tourism Marketing Performance Fund] fund required by Section
             122      9-2-1703.5 shall be distributed [in the following manner: (1) the administrator shall distribute the
             123      monies in the fund] by the department to the [Division of Travel Development] division to be used
             124      [for the purposes as provided in Section 9-3-204 , with 75% of the funds allocated to marketing and
             125      25% of the funds allocated to infrastructure; and] to fund the tourism marketing plan developed
             126      in accordance with Section 9-2-1706 .
             127          [(2) any undistributed appropriation at the end of the fiscal year shall be nonlapsing except
             128      any balance greater than $200,000 shall lapse to the General Fund.]
             129          Section 5. Section 9-2-1705 is amended to read:
             130           9-2-1705. Creation of Tourism Marketing Performance Fund Committee -- Members
             131      -- Appointment -- Qualifications --Terms -- Quorum -- Per diem and expenses -- Staff.
             132          (1) There is created a Tourism Marketing Performance Fund Committee which shall
             133      consist of [21] 11 voting members and one nonvoting member.
             134          [(2) The members of the committee shall include:]
             135          [(a) five members appointed by the Board of Commissioners of the Division of Travel
             136      Development, three of whom are members of the Board of Commissioners; and]
             137          [(b) 16 members of a private coalition of the industry known as the Utah Tourism Industry
             138      Coalition recommended by the board of directors of the coalition.]
             139          [(3) The governor shall appoint the committee members in Subsection (2)(b).]
             140          (2) (a) The governor shall appoint 11 voting members to the committee including:
             141          (i) one member from the automobile rental industry;
             142          (ii) one member representing public lands;
             143          (iii) one member representing Utah Travel Regions;
             144          (iv) the director of the Division of Travel Development;
             145          (v) one member representing county tourism selected from a list of three qualified
             146      individuals nominated by the Utah Association of Counties;
             147          (vi) one member representing the restaurant industry selected from a list of three qualified
             148      individuals nominated by the Utah Tourism Industry Coalition;
             149          (vii) one member representing the hotel and lodging industry selected from a list of three


             150      qualified individuals nominated by the Utah Tourism Industry Coalition;
             151          (viii) one member representing the ski industry selected from a list of three qualified
             152      individuals nominated by the Utah Tourism Industry Coalition;
             153          (ix) one member representing the amusement and recreation industry selected from a list
             154      of three qualified individuals nominated by the Utah Tourism Industry Coalition;
             155          (x) one member representing the transportation industry selected from a list of three
             156      qualified individuals nominated by the Utah Tourism Industry Coalition; and
             157          (xi) one at large member representing the Utah tourism industry selected from a list of
             158      three qualified individuals nominated by the Utah Tourism Industry Coalition.
             159          (b) The President of the Senate and the Speaker of the House of Representatives shall
             160      nominate and the governor shall appoint one non-voting member of the committee from the
             161      Economic Development and Human Resources Appropriations Subcommittee.
             162          (c) Members of the committee shall be nominated to provide geographic balance in
             163      representation on the committee.
             164          [(4)] (3) (a) The first committee appointments shall be for terms as follows:
             165          [(a) seven] (i) five members shall be appointed for terms of [two years] one year; and
             166          [(b) seven] (ii) six members shall be appointed for terms of [three] two years[; and].
             167          [(c) seven members shall be appointed for terms of four years.]
             168          (b) All subsequent appointments shall be for terms of two years.
             169          (c) A member may not serve more than two full consecutive terms unless the governor
             170      determines that an additional term is in the best interest of the state.
             171          [(5)] (4) If a vacancy occurs, the [Board of Commissioners or the] governor shall appoint
             172      a qualified replacement to fill the unexpired term .
             173          [(6)] (5) The committee shall elect a chair and a vice chair from its membership.
             174          [(7) Eleven] (6) Six voting members of the committee shall constitute a quorum.
             175          [(8) The committee shall advise the administrator on the recommended allocation of the
             176      monies in the fund as provided in Section 9-2-1704 . The administrator shall distribute the monies
             177      in the fund to the Division of Travel Development.]
             178          [(9) The committee shall determine the time and place of meetings and any other
             179      procedural matter not specified in this chapter.]
             180          [(10)] (7) Members shall receive no compensation or benefits for their services, and shall


             181      receive no per diem and expenses incurred in the performance of the member's official duties.
             182          (8) Staff services to the committee shall be provided by the division.
             183          (9) The terms of the members who are serving on the committee on April 30, 2001, shall
             184      terminate on that date. The governor shall appoint members to the committee in accordance with
             185      this section as in effect on May 1, 2001.
             186          Section 6. Section 9-2-1706 is enacted to read:
             187          9-2-1706. Duties of Tourism Marketing Performance Fund Committee.
             188          (1) The committee and the division shall jointly develop a tourism marketing plan to
             189      determine the best use of the funds in the Tourism Marketing Performance Fund.
             190          (2) Any plan provided for under Subsection (1) shall address:
             191          (a) enhancing the state's image;
             192          (b) promoting Utah as a year-round destination;
             193          (c) encouraging expenditures by visitors to the state; and
             194          (d) the diversity of the state's travel regions.
             195          (3) The committee shall comply with Title 52, Chapter 4, Open and Public Meetings, in
             196      determining and giving notice of the time and place of any meetings.
             197          (4) The committee may not perform any function not authorized by this Section 9-2-1706 .
             198          Section 7. Section 9-3-204 is amended to read:
             199           9-3-204. Division of Travel Development -- Powers and duties -- Travel development
             200      plan.
             201          (1) There is created within the department the Division of Travel Development under the
             202      administration and general supervision of the director.
             203          (2) The division shall be under the policy direction of the director.
             204          (3) The division shall:
             205          (a) be the travel development authority of the state;
             206          (b) develop a travel promotion program for the state;
             207          (c) develop a plan to increase the economic contribution by tourists visiting the state;
             208          (d) plan and conduct a program of information, advertising, and publicity relating to the
             209      recreational, scenic, historic, highway, and tourist advantages and attractions of the state at large;
             210      and
             211          (e) encourage and assist in the coordination of the activities of persons, firms, associations,


             212      corporations, S TRAVEL REGIONS, COUNTIES , s and governmental agencies engaged in
             212a      publicizing, developing, and promoting the
             213      scenic attractions and tourist advantages of the state.
             214          (4) Any plan provided for under Subsection (3) shall address, but not be limited to,
             215      enhancing the state's image, promoting Utah as a year-round destination, encouraging expenditures
             216      by visitors to the state, and expanding the markets where the state is promoted.
             217      S [     (5) For purposes of Subsection (3)(e), governmental entities include:
             218          (a) counties; and
             219          (b) travel regions
.] s

             220          Section 8. Section 17-31-2 is amended to read:
             221           17-31-2. Purposes of transient room tax -- Purchase or lease of facilities -- Mitigating
             222      impacts of recreation, tourism, or conventions -- Issuance of bonds.
             223          (1) Any county legislative body may impose the transient room tax provided for in Section
             224      59-12-301 for the purposes of:
             225          (a) establishing and promoting recreation, tourism, film production, and conventions;
             226          (b) acquiring, leasing, constructing, furnishing, or operating convention meeting rooms,
             227      exhibit halls, visitor information centers, museums, and related facilities;
             228          (c) acquiring or leasing land required for or related to the purposes listed in Subsection
             229      (1)(b); and
             230          (d) as required to mitigate the impacts of recreation, tourism, or conventions in counties
             231      of the fourth, fifth, and sixth class, paying for:
             232          (i) solid waste disposal operations;
             233          (ii) emergency medical services;
             234          (iii) search and rescue activities; and
             235          (iv) law enforcement activities.
             236          (2) [Counties] A county may use not more than 1/3 of the proceeds of the transient room
             237      tax provided in Section 59-12-301 [either] for any combination of the following purposes:
             238          (a) (i) [to acquire, lease, construct, furnish, maintain, or operate] acquiring, leasing,
             239      constructing, furnishing, maintaining, or operating:
             240          (A) convention meeting rooms[,];
             241          (B) exhibit halls[,];
             242          (C) visitor information centers[,];


             243          (D) museums[,]; and
             244          (E) related facilities[,]; and [to acquire or lease]
             245          (ii) acquiring or leasing land required for or related to [these] the purposes[; or] described
             246      in Subsection (2)(a)(i);
             247          (b) as required to mitigate the impacts of recreation, tourism, or conventions in counties
             248      of the fourth, fifth, and sixth class, to pay for:
             249          (i) solid waste disposal operations;
             250          (ii) emergency medical services;
             251          (iii) search and rescue activities; and
             252          (iv) law enforcement activities[.]; or
             253          (c) making the annual payment of principal, interest, premiums, and necessary reserves
             254      for any or the aggregate of bonds authorized under Subsection (3).
             255          (3) (a) The county legislative body may[: (i)] issue bonds or cause bonds to be issued, as
             256      permitted by law, to pay all or part of any costs incurred for the purposes set forth in [Subsection]
             257      Subsection (2)(a) or (b) that are permitted to be paid from bond proceeds[; and].
             258          [(ii) use up to 1/3 of the proceeds of the transient room tax as provided in Section
             259      59-12-301 to make the annual payment of principal, interest, premiums, and necessary reserves
             260      for any or the aggregate of bonds issued.]
             261          (b) When the proceeds of the transient room tax provided in Section 59-12-301 are not
             262      needed for payment of principal, interest, premiums, and reserves on bonds issued as provided in
             263      Subsection [(3)] (2)(c), the county legislative body shall use those proceeds as provided in
             264      [Subsections] Subsection (1) [and], subject to the limitation of Subsection (2).
             265          Section 9. Section 17-31-8 is enacted to read:
             266          17-31-8. Tourism tax advisory boards.
             267          (1) (a) Except as provided in Subsection (1)(b), any county that collects the following
             268      taxes shall operate a tourism tax advisory board:
             269          (i) the transient room tax allowed under Section 59-12-301 ; or
             270          (ii) the tourism, recreation, cultural, and convention facilities tax allowed under Section
             271      59-12-603 .
             272          (b) Notwithstanding Subsection (1)(a), a county is exempt from Subsection (1)(a) if the
             273      county has an existing board, council, committee, convention visitor's bureau or body that


             274      substantially conforms with Subsections (2), (3), and (4).
             275          (2) A tourism tax advisory board created under Subsection (1) shall consist of at least five
             276      members.
             277          (3) A tourism tax advisory board shall be composed of any of the following members that:
             278          (a) are residents of the county; and
             279          (b) represent the local:
             280          (i) hotel and lodging industry;
             281          (ii) restaurant industry;
             282          (iii) recreational facilities;
             283          (iv) convention facilities;
             284          (v) museums;
             285          (vi) cultural attractions; or
             286          (vii) other tourism-related industries.
             287          (4) A tourism tax advisory board shall advise the county legislative body on the best use
             288      of revenues collected from:
             289          (a) the transient room tax allowed under Section 59-12-301 ; and
             290          (b) the tourism, recreation, cultural, and convention facilities tax allowed under Section
             291      59-12-603 .
             292          (5) A member of any county tourism tax advisory board S [ may not ] s :
             293          (a) S MAY NOT s receive compensation or benefits for the member's services; and
             294          (b) S MAY s receive per diem and expenses incurred in the performance of the member's
             294a      official
             295      duties.
             296          Section 10. Section 59-12-603 is amended to read:
             297           59-12-603. County tax -- Bases -- Rates -- Ordinance required -- Collection --
             298      Administration -- Distribution -- Imposition of tax -- Tax rate change -- Effective date --
             299      Notice requirements.
             300          (1) In addition to any other taxes, a county legislative body may, as provided in this part,
             301      impose a tourism, recreation, cultural, and convention tax as follows:
             302          (a) (i) a county legislative body of any county may impose a tax of not to exceed 3% on
             303      all short-term leases and rentals of motor vehicles not exceeding 30 days, except for leases and
             304      rentals of motor vehicles made for the purpose of temporarily replacing a person's motor vehicle


             305      that is being repaired pursuant to a repair or an insurance agreement;
             306          (ii) beginning on or after January 1, 1999, a county legislative body of any county
             307      imposing a tax under Subsection (1)(a)(i) may, in addition to imposing the tax under Subsection
             308      (1)(a)(i), impose a tax of not to exceed 4% on all short-term leases and rentals of motor vehicles
             309      not exceeding 30 days, except for leases and rentals of motor vehicles made for the purpose of
             310      temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair or an
             311      insurance agreement;
             312          (b) a county legislative body of any county may impose a tax of not to exceed 1% of all
             313      sales of prepared foods and beverages that are sold by restaurants; and
             314          (c) a county legislative body of any county may impose a tax of not to exceed 1/2% of the
             315      rent for every occupancy of a suite, room, or rooms on all persons, companies, corporations, or
             316      other similar persons, groups, or organizations doing business as motor courts, motels, hotels, inns,
             317      or similar public accommodations.
             318          (2) The revenue from the imposition of the taxes provided for in Subsections (1)(a)
             319      through (c) may be used for the purposes of financing[, in whole or in part,] tourism promotion,
             320      and the development, operation, and maintenance of tourist, recreation, cultural, and convention
             321      facilities as defined in Section 59-12-602 .
             322          (3) The tax imposed under Subsection (1)(c) shall be in addition to the transient room tax
             323      imposed under Part 3, Transient Room Tax, and may be imposed only by a county of the first class.
             324          (4) (a) A tax imposed under this part shall be levied at the same time and collected in the
             325      same manner as provided in Part 2, Local Sales and Use Tax Act, except that the collection and
             326      distribution of the tax revenue is not subject to the provisions of Subsection 59-12-205 (2).
             327          (b) A tax imposed under this part may be pledged as security for bonds, notes, or other
             328      evidences of indebtedness incurred by a county under Title 11, Chapter 14, Utah Municipal Bond
             329      Act, to finance tourism, recreation, cultural, and convention facilities.
             330          (5) (a) In order to impose the tax under Subsection (1), each county legislative body shall
             331      annually adopt an ordinance imposing the tax.
             332          (b) (i) The ordinance under Subsection (5)(a) shall include provisions substantially the
             333      same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on
             334      those items and sales described in Subsection (1).
             335          (ii) A county legislative body imposing a tax under this part shall impose the tax as


             336      provided in this section on the leases, rentals, and sales described in Subsection (1) relating to the
             337      Olympic Winter Games of 2002 made to or by an organization exempt from federal income
             338      taxation under Section 501(c)(3), Internal Revenue Code, except for leases, rentals, and sales
             339      described in Subsection (1):
             340          (A) paid for in full by the Salt Lake Organizing Committee for the Olympic Winter Games
             341      of 2002;
             342          (B) exclusively used by:
             343          (I) an officer, a trustee, or an employee of the Salt Lake Organizing Committee for the
             344      Olympic Winter Games of 2002; or
             345          (II) a volunteer supervised by the Salt Lake Organizing Committee for the Olympic Winter
             346      Games of 2002; and
             347          (C) for which the Salt Lake Organizing Committee for the Olympic Winter Games of 2002
             348      does not receive reimbursement.
             349          (c) The name of the county as the taxing agency shall be substituted for that of the state
             350      where necessary, and an additional license is not required if one has been or is issued under
             351      Section 59-12-106 .
             352          (6) In order to maintain in effect its tax ordinance adopted under this part, each county
             353      legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,
             354      Tax Collection, adopt amendments to its tax ordinance to conform with the applicable amendments
             355      to Part 1, Tax Collection.
             356          (7) The commission shall:
             357          (a) administer, collect, and enforce the tax authorized under this part pursuant to:
             358          (i) the same procedures used to administer, collect, and enforce the sales and use tax under
             359      Part 1, Tax Collection; and
             360          (ii) Chapter 1, General Taxation Policies;
             361          (b) (i) except as provided in Subsection (7)(c), for a tax under this part other than the tax
             362      under Subsection (1)(a)(ii), distribute the revenues to the county imposing the tax; and
             363          (ii) except as provided in Subsection (7)(c), for a tax under Subsection (1)(a)(ii), distribute
             364      the revenues according to the distribution formula provided in Subsection (8); and
             365          (c) deduct from the distributions under Subsection (7)(b) an administrative charge for
             366      collecting the tax as provided in Section 59-12-206 .


             367          (8) The commission shall distribute the revenues generated by the tax under Subsection
             368      (1)(a)(ii) to each county collecting a tax under Subsection (1)(a)(ii) according to the following
             369      formula:
             370          (a) the commission shall distribute 70% of the revenues based on the percentages
             371      generated by dividing the revenues collected by each county under Subsection (1)(a)(ii) by the total
             372      revenues collected by all counties under Subsection (1)(a)(ii); and
             373          (b) the commission shall distribute 30% of the revenues based on the percentages
             374      generated by dividing the population of each county collecting a tax under Subsection (1)(a)(ii)
             375      by the total population of all counties collecting a tax under Subsection (1)(a)(ii).
             376          (9) (a) For purposes of this Subsection (9):
             377          (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
             378      to County.
             379          (ii) "Annexing area" means an area that is annexed into a county.
             380          (b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of
             381      a tax under this part, the enactment, repeal, or change shall take effect:
             382          (A) on the first day of a calendar quarter; and
             383          (B) after a 75-day period beginning on the date the commission receives notice meeting
             384      the requirements of Subsection (9)(b)(ii) from the county.
             385          (ii) The notice described in Subsection (9)(b)(i)(B) shall state:
             386          (A) that the county will enact or repeal a tax or change the rate of a tax under this part;
             387          (B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
             388          (C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
             389          (D) if the county enacts the tax or changes the rate of the tax described in Subsection
             390      (9)(b)(ii)(A), the new rate of the tax.
             391          (c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
             392      in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
             393          (A) on the first day of a calendar quarter; and
             394          (B) after a 75-day period beginning on the date the commission receives notice meeting
             395      the requirements of Subsection (9)(c)(ii) from the county that annexes the annexing area.
             396          (ii) The notice described in Subsection (9)(c)(i)(B) shall state:
             397          (A) that the annexation described in Subsection (9)(c)(i) will result in a change in the rate


             398      of a tax under this part for the annexing area;
             399          (B) the statutory authority for the tax described in Subsection (9)(c)(ii)(A);
             400          (C) the effective date of the tax described in Subsection (9)(c)(ii)(A); and
             401          (D) the new rate of the tax described in Subsection (9)(c)(ii)(A).
             402           S [ Section 11. Effective date.
             403          This act takes effect on April 30, 2001, except that Section 9-2-1703.5 takes effect on July
             404      1, 2002
.] s


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