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H.B. 287 Enrolled

                 

PUBLIC TRANSIT TAX AMENDMENTS

                 
2001 GENERAL SESSION

                 
STATE OF UTAH

                 
Sponsor: Wayne A. Harper

                  This act modifies the Revenue and Taxation Code by modifying the allocation of a portion
                  of the additional public transit tax. This act creates the Public Transportation System Tax
                  Highway Fund, a special revenue fund, and restricts its use. This act provides an effective
                  date.
                  This act affects sections of Utah Code Annotated 1953 as follows:
                  AMENDS:
                      59-12-502 (Superseded 07/01/01), as last amended by Chapter 253, Laws of Utah 2000
                      59-12-502 (Effective 07/01/01), as last amended by Chapter 253, Laws of Utah 2000
                  ENACTS:
                      72-2-121, Utah Code Annotated 1953
                  Be it enacted by the Legislature of the state of Utah:
                      Section 1. Section 59-12-502 (Superseded 07/01/01) is amended to read:
                       59-12-502 (Superseded 07/01/01). Additional public transit tax for expanded system
                  and fixed guideway and interstate improvements -- Rate -- Voter approval.
                      (1) (a) In addition to other sales and use taxes, and the public transit district tax authorized
                  by Section 59-12-501 , any county, city, or town within a transit district organized under Title 17A,
                  Chapter 2, Part 10, Utah Public Transit District Act, may impose a sales and use tax of 1/4 of 1%
                  on the sales and uses described in Subsection 59-12-103 (1), subject to the exemptions provided
                  in Section 59-12-104 , to fund a fixed guideway and expanded public transportation system.
                      (b) A county, city, or town may impose the tax under this section only if the governing
                  body of the county, city, or town submits, by resolution, the proposal to all the qualified voters
                  within the county, city, or town for approval at a general or special election conducted in the
                  manner provided by statute. Notice of the election shall be given by the county, city, or town
                  governing body 15 days in advance in the manner prescribed by statute.
                      (2) If the majority of the voters voting in this election approve the proposal, it shall


                  become effective on the date provided by the county, city, or town governing body.
                      (3) This section may not be construed to require an election in jurisdictions where voters
                  have previously approved a public transit sales or use tax. This section shall be construed to require
                  an election to impose the sales and use tax authorized by this section, including jurisdictions where
                  the voters have previously approved the transit district sales and use tax authorized by Section
                  59-12-501 , but this section may not be construed to affect the sales and use tax authorized by Section
                  59-12-501 .
                      (4) No public funds shall be spent to promote the required election.
                      (5) Notwithstanding the designated use of revenues in Subsection (1), of the revenues
                  generated by the tax imposed under this section by any county of the first class[,]:
                      (a) 75% shall be allocated to fund a fixed guideway and expanded public transportation
                  system; and
                      (b) 25% shall be allocated to fund new construction, major renovations, [repairs,] and
                  improvements to Interstate 15 and state highways within the county and to pay any debt service and
                  bond issuance costs related to those projects.
                      (6) A county of the first class may, through an interlocal agreement, authorize the deposit
                  or transfer of the portion of the revenues described in Subsection 59-12-502 (5)(b) to the Public
                  Transportation System Tax Highway Fund created in Section 72-2-121 .
                      Section 2. Section 59-12-502 (Effective 07/01/01) is amended to read:
                       59-12-502 (Effective 07/01/01). Additional public transit tax for expanded system and
                  fixed guideway and interstate improvements -- Base -- Rate -- Voter approval.
                      (1) (a) (i) Except as provided in Subsection (1)(a)(ii), and in addition to other sales and use
                  taxes, including the public transit district tax authorized by Section 59-12-501 , a county, city, or
                  town within a transit district organized under Title 17A, Chapter 2, Part 10, Utah Public Transit
                  District Act, may impose a sales and use tax of 1/4 of 1% on the transactions described in Subsection
                  59-12-103 (1), to fund a fixed guideway and expanded public transportation system.
                      (ii) Notwithstanding Subsection (1)(a)(i), a county, city, or town may not impose a tax under
                  this section on:

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                      (A) the sales and uses described in Section 59-12-104 to the extent the sales and uses are
                  exempt from taxation under Section 59-12-104 ; and
                      (B) any amounts paid or charged by a vendor that collects a tax under Subsection
                  59-12-107 (1)(b).
                      (b) A county, city, or town may impose the tax under this section only if the governing body
                  of the county, city, or town submits, by resolution, the proposal to all the qualified voters within the
                  county, city, or town for approval at a general or special election conducted in the manner provided
                  by statute. Notice of the election shall be given by the county, city, or town governing body 15 days
                  in advance in the manner prescribed by statute.
                      (2) If the majority of the voters voting in this election approve the proposal, it shall become
                  effective on the date provided by the county, city, or town governing body.
                      (3) (a) This section may not be construed to require an election in jurisdictions where voters
                  have previously approved a public transit sales or use tax.
                      (b) This section shall be construed to require an election to impose the sales and use tax
                  authorized by this section, including jurisdictions where the voters have previously approved the
                  sales and use tax authorized by Section 59-12-501 , but this section may not be construed to affect
                  the sales and use tax authorized by Section 59-12-501 .
                      (4) No public funds shall be spent to promote the required election.
                      (5) Notwithstanding the designated use of revenues in Subsection (1), of the revenues
                  generated by the tax imposed under this section by any county of the first class[,]:
                      (a) 75% shall be allocated to fund a fixed guideway and expanded public transportation
                  system; and
                      (b) 25% shall be allocated to fund new construction, major renovations, [repairs,] and
                  improvements to Interstate 15 and state highways within the county and to pay any debt service and
                  bond issuance costs related to those projects.
                      (6) A county of the first class may, through an interlocal agreement, authorize the deposit
                  or transfer of the portion of the revenues described in Subsection 59-12-502 (5)(b) to the Public
                  Transportation System Tax Highway Fund created in Section 72-2-121 .

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                      Section 3. Section 72-2-121 is enacted to read:
                      72-2-121. Public Transportation System Tax Highway Fund.
                      (1) There is created a special revenue fund entitled the Public Transportation System Tax
                  Highway Fund.
                      (2) The fund consists of monies generated from the following revenue sources:
                      (a) any voluntary contributions received for new construction, major renovations, and
                  improvements to Interstate 15 and state highways within a county of the first class; and
                      (b) the portion of the sales and use tax described in Subsection 59-12-502 (5)(b) deposited
                  in or transferred to the fund through an interlocal agreement.
                      (3) (a) The fund shall earn interest.
                      (b) All interest earned on fund monies shall be deposited into the fund.
                      (4) The executive director may use fund monies, as prioritized by the Transportation
                  Commission, only for new construction, major renovations, and improvements to Interstate 15 and
                  state highways within a county of the first class and to pay any debt service and bond issuance costs
                  related to those projects.
                      Section 4. Effective date.
                      If approved by two-thirds of all the members elected to each house, this act takes effect upon
                  approval by the governor, or the day following the constitutional time limit of Utah Constitution
                  Article VII, Section 8, without the governor's signature, or in the case of a veto, the date of veto
                  override, except that Section 59-12-502 (Effective 07/01/01) takes effect on July 1, 2001.

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