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First Substitute H.B. 287

Senator Michael G. Waddoups proposes to substitute the following bill:


             1     
PUBLIC TRANSIT TAX AMENDMENTS

             2     
2001 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Sponsor: Wayne A. Harper

             5      This act modifies the Revenue and Taxation Code by modifying the allocation of a portion
             6      of the additional public transit tax. This act creates the Public Transportation System Tax
             7      Highway Fund, a special revenue fund, and restricts its use. This act provides an effective
             8      date.
             9      This act affects sections of Utah Code Annotated 1953 as follows:
             10      AMENDS:
             11          59-12-502 (Superseded 07/01/01), as last amended by Chapter 253, Laws of Utah 2000
             12          59-12-502 (Effective 07/01/01), as last amended by Chapter 253, Laws of Utah 2000
             13      ENACTS:
             14          72-2-121, Utah Code Annotated 1953
             15      Be it enacted by the Legislature of the state of Utah:
             16          Section 1. Section 59-12-502 (Superseded 07/01/01) is amended to read:
             17           59-12-502 (Superseded 07/01/01). Additional public transit tax for expanded system
             18      and fixed guideway and interstate improvements -- Rate -- Voter approval.
             19          (1) (a) In addition to other sales and use taxes, and the public transit district tax authorized
             20      by Section 59-12-501 , any county, city, or town within a transit district organized under Title 17A,
             21      Chapter 2, Part 10, Utah Public Transit District Act, may impose a sales and use tax of 1/4 of 1%
             22      on the sales and uses described in Subsection 59-12-103 (1), subject to the exemptions provided
             23      in Section 59-12-104 , to fund a fixed guideway and expanded public transportation system.
             24          (b) A county, city, or town may impose the tax under this section only if the governing
             25      body of the county, city, or town submits, by resolution, the proposal to all the qualified voters


             26      within the county, city, or town for approval at a general or special election conducted in the
             27      manner provided by statute. Notice of the election shall be given by the county, city, or town
             28      governing body 15 days in advance in the manner prescribed by statute.
             29          (2) If the majority of the voters voting in this election approve the proposal, it shall
             30      become effective on the date provided by the county, city, or town governing body.
             31          (3) This section may not be construed to require an election in jurisdictions where voters
             32      have previously approved a public transit sales or use tax. This section shall be construed to
             33      require an election to impose the sales and use tax authorized by this section, including
             34      jurisdictions where the voters have previously approved the transit district sales and use tax
             35      authorized by Section 59-12-501 , but this section may not be construed to affect the sales and use
             36      tax authorized by Section 59-12-501 .
             37          (4) No public funds shall be spent to promote the required election.
             38          (5) Notwithstanding the designated use of revenues in Subsection (1), of the revenues
             39      generated by the tax imposed under this section by any county of the first class[,]:
             40          (a) 75% shall be allocated to fund a fixed guideway and expanded public transportation
             41      system; and
             42          (b) 25% shall be allocated to fund new construction, major renovations, [repairs,] and
             43      improvements to Interstate 15 and state highways within the county and to pay any debt service
             44      and bond issuance costs related to those projects.
             45          (6) A county of the first class may, through an interlocal agreement, authorize the deposit
             46      or transfer of the portion of the revenues described in Subsection 59-12-502 (5)(b) to the Public
             47      Transportation System Tax Highway Fund created in Section 72-2-121 .
             48          Section 2. Section 59-12-502 (Effective 07/01/01) is amended to read:
             49           59-12-502 (Effective 07/01/01). Additional public transit tax for expanded system and
             50      fixed guideway and interstate improvements -- Base -- Rate -- Voter approval.
             51          (1) (a) (i) Except as provided in Subsection (1)(a)(ii), and in addition to other sales and use
             52      taxes, including the public transit district tax authorized by Section 59-12-501 , a county, city, or
             53      town within a transit district organized under Title 17A, Chapter 2, Part 10, Utah Public Transit
             54      District Act, may impose a sales and use tax of 1/4 of 1% on the transactions described in
             55      Subsection 59-12-103 (1), to fund a fixed guideway and expanded public transportation system.
             56          (ii) Notwithstanding Subsection (1)(a)(i), a county, city, or town may not impose a tax


             57      under this section on:
             58          (A) the sales and uses described in Section 59-12-104 to the extent the sales and uses are
             59      exempt from taxation under Section 59-12-104 ; and
             60          (B) any amounts paid or charged by a vendor that collects a tax under Subsection
             61      59-12-107 (1)(b).
             62          (b) A county, city, or town may impose the tax under this section only if the governing
             63      body of the county, city, or town submits, by resolution, the proposal to all the qualified voters
             64      within the county, city, or town for approval at a general or special election conducted in the
             65      manner provided by statute. Notice of the election shall be given by the county, city, or town
             66      governing body 15 days in advance in the manner prescribed by statute.
             67          (2) If the majority of the voters voting in this election approve the proposal, it shall
             68      become effective on the date provided by the county, city, or town governing body.
             69          (3) (a) This section may not be construed to require an election in jurisdictions where
             70      voters have previously approved a public transit sales or use tax.
             71          (b) This section shall be construed to require an election to impose the sales and use tax
             72      authorized by this section, including jurisdictions where the voters have previously approved the
             73      sales and use tax authorized by Section 59-12-501 , but this section may not be construed to affect
             74      the sales and use tax authorized by Section 59-12-501 .
             75          (4) No public funds shall be spent to promote the required election.
             76          (5) Notwithstanding the designated use of revenues in Subsection (1), of the revenues
             77      generated by the tax imposed under this section by any county of the first class[,]:
             78          (a) 75% shall be allocated to fund a fixed guideway and expanded public transportation
             79      system; and
             80          (b) 25% shall be allocated to fund new construction, major renovations, [repairs,] and
             81      improvements to Interstate 15 and state highways within the county and to pay any debt service
             82      and bond issuance costs related to those projects.
             83          (6) A county of the first class may, through an interlocal agreement, authorize the deposit
             84      or transfer of the portion of the revenues described in Subsection 59-12-502 (5)(b) to the Public
             85      Transportation System Tax Highway Fund created in Section 72-2-121 .
             86          Section 3. Section 72-2-121 is enacted to read:
             87          72-2-121. Public Transportation System Tax Highway Fund.


             88          (1) There is created a special revenue fund entitled the Public Transportation System Tax
             89      Highway Fund.
             90          (2) The fund consists of monies generated from the following revenue sources:
             91          (a) any voluntary contributions received for new construction, major renovations, and
             92      improvements to Interstate 15 and state highways within a county of the first class; and
             93          (b) the portion of the sales and use tax described in Subsection 59-12-502 (5)(b) deposited
             94      in or transferred to the fund through an interlocal agreement.
             95          (3) (a) The fund shall earn interest.
             96          (b) All interest earned on fund monies shall be deposited into the fund.
             97          (4) The executive director may use fund monies, as prioritized by the Transportation
             98      Commission, only for new construction, major renovations, and improvements to Interstate 15 and
             99      state highways within a county of the first class and to pay any debt service and bond issuance
             100      costs related to those projects.
             101          Section 4. Effective date.
             102          If approved by two-thirds of all the members elected to each house, this act takes effect
             103      upon approval by the governor, or the day following the constitutional time limit of Utah
             104      Constitution Article VII, Section 8, without the governor's signature, or in the case of a veto, the
             105      date of veto override, except that Section 59-12-502 (Effective 07/01/01) takes effect on July 1,
             106      2001 .


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