First Substitute S.B. 255

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

1 TASK FORCE ON GOVERNMENT REVENUE
2 AND TAX STRUCTURE
3 2001 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Peter C. Knudson
6 This act creates the Task Force on Government Revenue and Tax Structure. This act
7 requires the task force to follow interim rules, and provides for the membership of the task
8 force, task force chairs, establishment of subcommittees, compensation of task force and
9 subcommittee members. The act provides for the task force duties and responsibilities, the
10 task force meeting schedule, task force reporting requirements, and staff support. The act
11 appropriates a total of $112,000 from the General Fund for fiscal year 2000-01 to the Senate,
12 House of Representatives, and the Office of Legislative Research and General Counsel to
13 fund the two-year task force. This act is repealed on November 30, 2002.
14 This act enacts uncodified material.
15 Be it enacted by the Legislature of the state of Utah:
16 Section 1. Task Force on Government Revenue and Tax Structure -- Creation --
17 Membership -- Chairs -- Interim rules followed -- Compensation.
18 (1) There is created the Task Force on Government Revenue and Tax Structure consisting
19 of the following S [ 20 ] 18 s members:
20 (a) five members of the Senate appointed by the president of the Senate, no more than
21 three of whom may be from the same political party; and
22 (b) S [ eight ] SEVEN s members of the House of Representatives appointed by the speaker of
22a the House
23 of Representatives, no more than five of whom may be from the same political party;
24 (c) S [ two representatives ] ONE REPRESENTATIVE s of the Utah League of Cities and
24a Towns, appointed by the Utah
25 League of Cities and Towns; and
26 (d) a representative of the Utah Association of Counties, appointed by the Utah
27 Association of Counties;
28 (e) a representative of the Utah Association of Special Districts, appointed by the Utah
29 Association of Special Districts;
30 (f) a representative of the education community jointly appointed by the president of the
31 Senate and the speaker of the House of Representatives; and
32 (g) two representatives from the general public jointly appointed by the president of the
33 Senate and the speaker of the House S OF REPRESENTATIVES s :
34 (i) one representing land development interests; and
35 (ii) one representing public utility interests.
36 (2) (a) The president of the Senate shall designate a member of the Senate appointed under
37 Subsection (1)(a) as a cochair of the Task Force on Government Revenue and Tax Structure.
38 (b) The speaker of the House of Representatives shall designate a member of the House
39 of Representatives appointed under Subsection (1)(b) as a cochair of the Task Force on
40 Government Revenue and Tax Structure.
41 (3) (a) The Task Force on Government Revenue and Tax Structure may establish one or
42 more subcommittees.
43 (b) If the Task Force on Government Revenue and Tax Structure establishes a
44 subcommittee, the cochairs of the Task Force on Government Revenue and Tax Structure may
45 appoint members of the Task Force on Government Revenue and Tax Structure or persons who
46 are not members of the Task Force on Government Revenue and Tax Structure to the
47 subcommittee.
48 (c) (i) A majority of the members of the subcommittee constitutes a quorum.
49 (ii) The action of a majority of a quorum constitutes the action of the subcommittee.
50 (4) (a) In conducting its business, a majority of the members of the Task Force on
51 Government Revenue and Tax Structure constitutes a quorum.
52 (b) The action of a majority of a quorum of the Task Force on Government Revenue and
53 Tax Structure constitutes the action of the Task Force on Government Revenue and Tax Structure.
54 (5) (a) Legislators on the Task Force on Government Revenue and Tax Structure, or of one
55 of its subcommittees, shall receive compensation and expenses in accordance with Section 36-2-2
56 and Legislative Joint Rule 15.03.

57 (b) (i) A member of the Task Force on Government Revenue and Tax Structure, or of one
58 of its subcommittees, who is not a legislator or a government employee may not receive
59 compensation or benefits for the member's services, but may receive per diem and expenses
60 incurred in the performance of the member's official duties at the rates established by the Division
61 of Finance under Sections 63A-3-106 and 63A-3-107 .
62 (ii) A nonlegislative member of the Task Force on Government Revenue and Tax
63 Structure, or of one of its subcommittees, may decline to receive per diem and expenses for their
64 services.
65 Section 2. Duties and responsibilities -- Meeting schedule -- Task force reporting
66 requirements -- Staff support.
67 (1) The Task Force on Government Revenue and Tax Structure shall:
68 (a) study the tax system of the state and its political subdivisions;
69 (b) study state and local revenue sources, including:
70 (i) property taxes;
71 (ii) individual income taxes;
72 (iii) corporate franchise and income taxes;
73 (iv) sales and use taxes; and
74 (v) other taxes or fees as determined by the Task Force on Government Revenue and Tax
75 Structure;
76 (c) study the tax policy of the state;
77 (d) study short-term and long-term impacts of any proposed changes to the tax system of
78 the state or a political subdivision of the state; and
79 (e) study any other issue as determined by the Task Force on Government Revenue and
80 Tax Structure relating to:
81 (i) the tax system of the state or its political subdivisions; or
82 (ii) state or local revenue sources.
83 (2) The Task Force on Government Revenue and Tax Structure shall meet at least eight
84 times but no more than 12 times per year during the:
85 (a) 2001 interim; and
86 (b) 2002 interim.
87 (3) (a) The Task Force on Government Revenue and Tax Structure shall make the

88 following reports during the 2001 interim:
89 (i) the Task Force on Government Revenue and Tax Structure shall make reports on its
90 studies to the Utah Tax Review Commission and the Utah Advisory Council on Intergovernmental
91 Relations:
92 (A) on or before the July interim meeting; and
93 (B) on or before the November interim meeting; and
94 (ii) the Task Force on Government Revenue and Tax Structure shall make a report on its
95 study to the Revenue and Taxation Interim Committee on or before the October interim meeting.
96 (b) The Task Force on Government Revenue and Tax Structure shall make the following
97 reports during the 2002 interim:
98 (i) the Task Force on Government Revenue and Tax Structure shall make reports on its
99 studies to the Utah Tax Review Commission and the Utah Advisory Council on Intergovernmental
100 Relations:
101 (A) on or before the June interim meeting;
102 (B) on or before the September interim meeting; and
103 (C) on or before the November interim meeting; and
104 (ii) the Task Force on Government Revenue and Tax Structure shall make a report on its
105 study to the Revenue and Taxation Interim Committee on or before the October interim meeting.
106 (4) The Office of Legislative Research and General Counsel shall provide staff support to
107 the Task Force on Government Revenue and Tax Structure.
108 (5) The Task Force on Government Revenue and Tax Structure may request information
109 from the governor's Office of Planning and Budget in conducting the study required by this section.
110 Section 3. Appropriation.
111 There is appropriated from the General Fund for fiscal year 2000-01 to pay for the two-year
112 Task Force on Government Revenue and Tax Structure:
113 (1) $20,000 to the Senate to pay for the compensation and expenses of senators on the
114 Task Force on Government Revenue and Tax Structure;
115 (2) $32,000 to the House of Representatives to pay for the compensation and expenses of
116 representatives on the Task Force on Government Revenue and Tax Structure; and
117 (3) $60,000 to the Office of Legislative Research and General Counsel to pay for staffing
118 the Task Force on Government Revenue and Tax Structure.

119 Section 4. Repeal date.
120 This act is repealed November 30, 2002.