First Substitute H.B. 86

Senator Peter C. Knudson proposes to substitute the following bill:

1 GOVERNMENT REVENUE AND TAX SYSTEM
2 TASK FORCE
3 2001 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Chad E. Bennion
6 Martin R. Stephens
7 Kevin S. Garn
8 David Ure
Greg J. Curtis
Wayne A. Harper
Ben C. Ferry
James A. Ferrin

9 This act creates the Task Force on Government Revenue and Tax Structure. This act
10 requires the task force to follow interim rules, and provides for the membership of the task
11 force, task force chairs, establishment of subcommittees, compensation of task force and
12 subcommittee members. The act provides for the task force duties and responsibilities, the
13 task force meeting schedule, task force reporting requirements, and staff support. The act
14 appropriates a total of $112,000 from the General Fund for fiscal year 2000-01 to the Senate,
15 House of Representatives, and the Office of Legislative Research and General Counsel to
16 fund the two-year task force. This act is repealed on November 30, 2002.
17 This act enacts uncodified material.
18 Be it enacted by the Legislature of the state of Utah:
19 Section 1. Task Force on Government Revenue and Tax Structure -- Creation --
20 Membership -- Chairs -- Interim rules followed -- Compensation.
21 (1) There is created the Task Force on Government Revenue and Tax Structure consisting
22 of the following 18 members:
23 (a) five members of the Senate appointed by the president of the Senate, no more than
24 three of whom may be from the same political party;
25 (b) seven members of the House of Representatives appointed by the speaker of the House

26 of Representatives, no more than five of whom may be from the same political party;
27 (c) a representative of the Utah League of Cities and Towns, appointed by the Utah League
28 of Cities and Towns;
29 (d) a representative of the Utah Association of Counties, appointed by the Utah
30 Association of Counties;
31 (e) a representative of the Utah Association of Special Districts, appointed by the Utah
32 Association of Special Districts;
33 (f) a representative of the education community jointly appointed by the president of the
34 Senate and the speaker of the House of Representatives; and
35 (g) two representatives from the general public jointly appointed by the president of the
36 Senate and the speaker of the House of Representatives:
37 (i) one representing land development interests; and
38 (ii) one representing public utility interests.
39 (2) (a) The president of the Senate shall designate a member of the Senate appointed under
40 Subsection (1)(a) as a cochair of the Task Force on Government Revenue and Tax Structure.
41 (b) The speaker of the House of Representatives shall designate a member of the House
42 of Representatives appointed under Subsection (1)(b) as a cochair of the Task Force on
43 Government Revenue and Tax Structure.
44 (3) (a) The Task Force on Government Revenue and Tax Structure may establish one or
45 more subcommittees.
46 (b) If the Task Force on Government Revenue and Tax Structure establishes a
47 subcommittee, the cochairs of the Task Force on Government Revenue and Tax Structure may
48 appoint members of the Task Force on Government Revenue and Tax Structure or persons who
49 are not members of the Task Force on Government Revenue and Tax Structure to the
50 subcommittee.
51 (c) (i) A majority of the members of the subcommittee constitutes a quorum.
52 (ii) The action of a majority of a quorum constitutes the action of the subcommittee.
53 (4) (a) In conducting its business, a majority of the members of the Task Force on
54 Government Revenue and Tax Structure constitutes a quorum.
55 (b) The action of a majority of a quorum of the Task Force on Government Revenue and
56 Tax Structure constitutes the action of the Task Force on Government Revenue and Tax Structure.

57 (5) (a) Legislators on the Task Force on Government Revenue and Tax Structure, or of one
58 of its subcommittees, shall receive compensation and expenses in accordance with Section 36-2-2
59 and Legislative Joint Rule 15.03.
60 (b) (i) A member of the Task Force on Government Revenue and Tax Structure, or of one
61 of its subcommittees, who is not a legislator or a government employee may not receive
62 compensation or benefits for the member's services, but may receive per diem and expenses
63 incurred in the performance of the member's official duties at the rates established by the Division
64 of Finance under Sections 63A-3-106 and 63A-3-107 .
65 (ii) A nonlegislative member of the Task Force on Government Revenue and Tax
66 Structure, or of one of its subcommittees, may decline to receive per diem and expenses for their
67 services.
68 Section 2. Duties and responsibilities -- Meeting schedule -- Task force reporting
69 requirements -- Staff support.
70 (1) The Task Force on Government Revenue and Tax Structure shall:
71 (a) study the tax system of the state and its political subdivisions;
72 (b) study state and local revenue sources, including:
73 (i) property taxes;
74 (ii) individual income taxes;
75 (iii) corporate franchise and income taxes;
76 (iv) sales and use taxes; and
77 (v) other taxes or fees as determined by the Task Force on Government Revenue and Tax
78 Structure;
79 (c) study the tax policy of the state;
80 (d) study short-term and long-term impacts of any proposed changes to the tax system of
81 the state or a political subdivision of the state; and
82 (e) study any other issue as determined by the Task Force on Government Revenue and
83 Tax Structure relating to:
84 (i) the tax system of the state or its political subdivisions; or
85 (ii) state or local revenue sources.
86 (2) The Task Force on Government Revenue and Tax Structure shall meet at least eight
87 times but no more than 12 times per year during the:

88 (a) 2001 interim; and
89 (b) 2002 interim.
90 (3) (a) The Task Force on Government Revenue and Tax Structure shall make the
91 following reports during the 2001 interim:
92 (i) the Task Force on Government Revenue and Tax Structure shall make reports on its
93 studies to the Utah Tax Review Commission and the Utah Advisory Council on Intergovernmental
94 Relations:
95 (A) on or before the July interim meeting; and
96 (B) on or before the November interim meeting; and
97 (ii) the Task Force on Government Revenue and Tax Structure shall make a report on its
98 study to the Revenue and Taxation Interim Committee on or before the October interim meeting.
99 (b) The Task Force on Government Revenue and Tax Structure shall make the following
100 reports during the 2002 interim:
101 (i) the Task Force on Government Revenue and Tax Structure shall make reports on its
102 studies to the Utah Tax Review Commission and the Utah Advisory Council on Intergovernmental
103 Relations:
104 (A) on or before the June interim meeting;
105 (B) on or before the September interim meeting; and
106 (C) on or before the November interim meeting; and
107 (ii) the Task Force on Government Revenue and Tax Structure shall make a report on its
108 study to the Revenue and Taxation Interim Committee on or before the October interim meeting.
109 (4) The Office of Legislative Research and General Counsel shall provide staff support to
110 the Task Force on Government Revenue and Tax Structure.
111 (5) The Task Force on Government Revenue and Tax Structure may request information
112 from the governor's Office of Planning and Budget in conducting the study required by this section.
113 Section 3. Appropriation.
114 There is appropriated from the General Fund for fiscal year 2000-01 to pay for the two-year
115 Task Force on Government Revenue and Tax Structure:
116 (1) $20,000 to the Senate to pay for the compensation and expenses of senators on the
117 Task Force on Government Revenue and Tax Structure;
118 (2) $32,000 to the House of Representatives to pay for the compensation and expenses of

119 representatives on the Task Force on Government Revenue and Tax Structure; and
120 (3) $60,000 to the Office of Legislative Research and General Counsel to pay for staffing
121 the Task Force on Government Revenue and Tax Structure.
122 Section 4. Repeal date.
123 This act is repealed November 30, 2002.