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H.B. 271 Enrolled
This act modifies the Utah Public Transit District Act and the Sales and Use Tax Act to
end the deposit of certain local sales and use tax revenues in the Airport to University of
Utah Light Rail Restricted Account. The act requires the Division of Finance to
distribute any revenues in the Airport to University of Utah Light Rail Restricted
Account to each city or town that has constructed within the boundaries of the city or
town any portion of the Airport to University of Utah Light Rail. The act makes
technical changes.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
17A-2-1064, as last amended by Chapter 253, Laws of Utah 2000
59-12-204, as last amended by Chapters 2 and 253, Laws of Utah 2000
59-12-205, as last amended by Chapters 2, 253 and 318, Laws of Utah 2000
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 17A-2-1064 is amended to read:
17A-2-1064. Airport to University of Utah Light Rail Restricted Account --
Creation -- Use of revenues -- Distribution of revenues.
(1) There is created within the General Fund a restricted account known as the "Airport
to University of Utah Light Rail Restricted Account."
(2) The account shall be funded from the portion of the sales and use tax under
Sections 59-12-204 and 59-12-205 that is:
(a) generated by a city or town that will have constructed within its boundaries the
Airport to University of Utah Light Rail described in the Transportation Equity Act for the 21st
Century, Pub. L. No. 105-178, Sec. 3030(c)(2)(B)(i)(II), 112 Stat. 107; and
(b) equal to the revenues generated by a 1/64% tax rate on the taxable transactions
under Subsection 59-12-103 (1).
(3) The Utah State Tax Commission shall deposit the revenues described in Subsection
(2) into the account.
(4) The account shall earn interest which shall be deposited into the account.
(5) (a) [
account for a purpose described in Subsection (5)(b) if:
(i) more than 200,000 people reside within the district boundaries; and
(ii) the district receives a grant or a loan under 49 U.S.C. Sec. 5309:
(A) for the Airport to University of Utah Light Rail project described in the
Transportation Equity Act for the 21st Century, Pub. L. No. 105-178, Sec. 3030(c)(2)(B)(i)(II),
112 Stat. 107; and
(B) before the construction of the Airport to University of Utah Light Rail project
described in Subsection (5)(a)(ii)(A) is completed.
(b) Subsection (5)(a) applies to:
(i) maintaining the Airport to University of Utah Light Rail described in Subsection
(5)(a)(ii)(A); or
(ii) operating the Airport to University of Utah Light Rail described in Subsection
(5)(a)(ii)(A).
(6) Notwithstanding Subsection (5), on or before June 30, 2003, the Division of Finance
shall distribute any revenues in the Airport to University of Utah Light Rail Restricted Account
to each city or town that has constructed within its boundaries any portion of the Airport to
University of Utah Light Rail described in the Transportation Equity Act for the 21st Century,
Pub. L. No. 105-178, Sec. 3030(c)(2)(B)(i)(II), 112 Stat. 107.
Section 2. Section 59-12-204 is amended to read:
59-12-204. Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax
revenues.
(1) The tax ordinance adopted pursuant to this part shall impose a tax upon those
transactions listed in Subsection 59-12-103 (1).
(2) (a) Except as provided in Subsections (2)(b) and (c), (6)(b) and (c), and 59-12-205 (2),
such tax ordinance shall include a provision imposing a tax upon every transaction listed in
Subsection 59-12-103 (1) made within a county, including areas contained within the cities and
towns thereof at the rate of 3/4% or any fractional part of such 3/4% of the purchase price paid or
charged.
(b) (i) Notwithstanding Subsection (2)(a), a tax ordinance under this Subsection (2) shall
include a provision prohibiting a county, city, or town from imposing a tax under this section on:
(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) subject to Subsection (2)(b)(ii), any amounts paid or charged by a vendor that
collects a tax under Subsection 59-12-107 (1)(b) unless all of the counties, cities, and towns in the
state impose the tax under this section.
(ii) Notwithstanding Subsection (2)(a), if a county, city, or town imposes a tax under
Subsection (2)(b)(i)(B), the tax ordinance under this Subsection (2) shall include a provision that
the tax rate is equal to the lowest tax rate imposed by a county, city, or town under this section.
(c) (i) Notwithstanding Section 59-12-205 , a tax ordinance under this Subsection (2)
shall include a provision prohibiting a county, city, or town from imposing a tax under Section
59-12-205 on:
(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) subject to Subsection (2)(c)(ii), any amounts paid or charged by a vendor that
collects a tax under Subsection 59-12-107 (1)(b) unless all of the counties, cities, and towns in the
state impose the tax under Section 59-12-205 .
(ii) Notwithstanding Section 59-12-205 , if a county, city, or town imposes a tax under
Subsection (2)(c)(i)(B), the tax ordinance under this Subsection (2) shall include a provision that
the tax rate is equal to the lowest tax rate imposed by a county, city, or town under Section
59-12-205 .
(3) Such tax ordinance shall include provisions substantially the same as those contained
in Part 1, Tax Collection, insofar as they relate to sales or use tax, except that the name of the
county as the taxing agency shall be substituted for that of the state where necessary for the
purpose of this part and that an additional license is not required if one has been or is issued
under Section 59-12-106 .
(4) Such tax ordinance shall include a provision that the county shall contract, prior to
the effective date of the ordinance, with the commission to perform all functions incident to the
administration or operation of the ordinance.
(5) Such tax ordinance shall include a provision that the sale, storage, use, or other
consumption of tangible personal property, the purchase price or the cost of which has been
subject to sales or use tax under a sales and use tax ordinance enacted in accordance with this
part by any county, city, or town in any other county in this state, shall be exempt from the tax
due under this ordinance.
(6) Such tax ordinance shall include a provision that any person subject to the provisions
of a city or town sales and use tax shall be exempt from the county sales and use tax if the city or
town sales and use tax is levied under an ordinance including provisions in substance as follows:
(a) a provision imposing a tax upon every transaction listed in Section 59-12-103 made
within the city or town at the rate imposed by the county in which it is situated pursuant to
Subsection (2);
(b) (i) notwithstanding Subsection (2)(a), and subject to Subsection (6)(b)(ii), a provision
prohibiting the city or town from imposing a tax under this section on any amounts paid or
charged by a vendor that collects a tax under Subsection 59-12-107 (1)(b) unless all of the
counties, cities, and towns in the state impose a tax under this section; and
(ii) notwithstanding Subsection (2)(a), if a city or town imposes a tax under Subsection
(6)(b)(i), a provision that the tax rate is equal to the lowest tax rate imposed by a county, city, or
town under this section;
(c) (i) notwithstanding Section 59-12-205 and subject to Subsection (6)(c)(ii), a
provision prohibiting the city or town from imposing a tax under Section 59-12-205 on any
amounts paid or charged by a vendor that collects a tax under Subsection 59-12-107 (1)(b) unless
all of the counties, cities, and towns in the state impose a tax under Section 59-12-205 ; and
(ii) notwithstanding Section 59-12-205 , if a city or town imposes a tax under Subsection
(6)(c)(i), a provision that the tax rate is equal to the lowest tax rate imposed by a county, city, or
town under Section 59-12-205 ;
(d) provisions substantially the same as those contained in Part 1, Tax Collection, insofar
as they relate to sales and use taxes, except that the name of the city or town as the taxing agency
shall be substituted for that of the state where necessary for the purposes of this part;
(e) a provision that the city or town shall contract prior to the effective date of the city or
town sales and use tax ordinance with the commission to perform all functions incident to the
administration or operation of the sales and use tax ordinance of the city or town;
(f) a provision that the sale, storage, use, or other consumption of tangible personal
property, the gross receipts from the sale of or the cost of which has been subject to sales or use
tax under a sales and use tax ordinance enacted in accordance with this part by any county other
than the county in which the city or town is located, or city or town in this state, shall be exempt
from the tax; and
(g) a provision that the amount of any tax paid under Part 1, Tax Collection, shall not be
included as a part of the purchase price paid or charged for a taxable item.
(7) (a) Notwithstanding any other provision of this section, from January 1, 1990,
through June 30, 1999, the commission shall determine and retain the amount of revenue
generated by a 1/64% tax rate and deposit it in the Olympics Special Revenue Fund or funds
provided for in Subsection 59-12-103 (4) for the purposes of the Utah Sports Authority described
in Title 63A, Chapter 7, Utah Sports Authority Act.
(b) Except for sales and use taxes deposited under Subsections (7)(c) and (d), beginning
on July 1, 1999, the amount of revenue generated by the 1/64% tax rate under Subsection (7)(a)
shall be retained by the county, city, or town levying a tax under this section.
(c) Notwithstanding any other provision of this section, beginning on July 1, 1999,
through May 5, 2003, the commission shall:
(i) determine and retain the portion of the sales and use tax imposed under this section:
(A) by a city or town that will have constructed within its boundaries the Airport to
University of Utah Light Rail described in the Transportation Equity Act for the 21st Century,
Pub. L. No. 105-178, Sec. 3030(c)(2)(B)(i)(II), 112 Stat. 107; and
(B) that is equal to the revenues generated by a 1/64% tax rate; and
(ii) deposit the revenues described in Subsection (7)(c)(i) in the Airport to University of
Utah Light Rail Restricted Account created in Section 17A-2-1064 for the purposes described in
Section 17A-2-1064 .
(d) Notwithstanding any other provision of this section, beginning July 1, 2000, the
commission shall:
(i) determine and retain the portion of sales and use tax imposed under this section:
(A) by each county and by each city and town within that county whose legislative body
consents by resolution to the commission's retaining and depositing sales and use tax revenues as
provided in this Subsection (7)(d); and
(B) that is equal to the revenues generated by a 1/64% tax rate;
(ii) deposit the revenues described in Subsection (7)(d)(i) into a special fund of the
county, or a city, town, or other political subdivision of the state located within that county, that
has issued bonds to finance sports or recreational facilities or that is leasing sports or recreational
facilities, in order to repay those bonds or to pay the lease payments; and
(iii) continue to deposit those revenues into the special fund only as long as the bonds or
leases are outstanding.
(8) If a county, city, or town imposes a tax under this section on any amounts paid or
charged by a vendor that collects a tax under Subsection 59-12-107 (1)(b), the revenues generated
by the tax shall be distributed as provided in Subsection 59-12-103 (3)(c).
Section 3. Section 59-12-205 is amended to read:
59-12-205. Ordinances to conform with statutory amendments -- Distribution of
tax revenues.
(1) Each county, city, and town, in order to maintain in effect sales and use tax
ordinances adopted pursuant to Section 59-12-204 , shall, within 30 days of any amendment of
any applicable provisions of Part 1, Tax Collection, adopt amendments of their respective sales
and use tax ordinances to conform with the amendments to Part 1, Tax Collection, insofar as they
relate to sales and use taxes.
(2) (a) Any county, city, or town may distribute its sales or use tax revenues by means
other than point of sale or use by notifying the commission in writing of such decision, no later
than 30 days before commencement of the next tax accrual period.
(b) Except as provided in Subsections 59-12-204 (2)(b) and (c) and (6)(b) and (c), after
such notice is given, beginning on January 1, 1990 a county, city, or town may increase the tax
authorized by this part to a total of 1% of the purchase price paid or charged.
(c) Except as provided in Subsections (2)(d), (3), and (4):
(i) 50% of each dollar collected from the sales and use tax authorized by this part shall be
paid to each county, city, and town providing notice under this section, based upon the
percentage that the population of the county, city, or town bears to the total population of all such
entities providing notice under this section; and
(ii) 50% of each dollar collected from the sales and use tax authorized by this part shall
be paid to each county, city, and town providing notice under this section, based upon the point
of sale or use of the transaction.
(d) Notwithstanding Subsection (2)(c), if a county, city, or town imposes a tax under this
section on any amounts paid or charged by a vendor that collects a tax under Subsection
59-12-107 (1)(b), the revenues generated by the tax shall be distributed as provided in Subsection
59-12-103 (3)(c).
(3) (a) Notwithstanding any provision of Subsection (2), a county, city, or town that has
given notice under this section may not receive a tax revenue distribution less than 3/4 of 1% of
the taxable sales within its boundaries.
(b) The commission shall proportionally reduce quarterly distributions to any county,
city, or town, which, but for the reduction, would receive a distribution in excess of 1%
beginning January 1, 1990, of the sales and use tax revenue collected within its boundaries.
(4) (a) Notwithstanding any other provision of this section, from January 1, 1990,
through June 30, 1999, the commission shall determine and retain the amount of revenue
generated by a 1/64% tax rate and deposit it in the Olympics Special Revenue Fund or funds
provided for in Subsection 59-12-103 (4) for the purposes of the Utah Sports Authority described
in Title 63A, Chapter 7, Utah Sports Authority Act.
(b) Except for sales and use taxes deposited under Subsections (4)(c) and (d), beginning
on July 1, 1999, the amount of revenue generated by the 1/64% tax rate under Subsection (4)(a)
shall be distributed to each county, city, and town as provided in this section.
(c) Notwithstanding any other provision of this section, beginning on July 1, 1999,
through May 5, 2003, the commission shall:
(i) determine and retain the portion of the sales and use tax imposed under this section:
(A) by a city or town that will have constructed within its boundaries the Airport to
University of Utah Light Rail described in the Transportation Equity Act for the 21st Century,
Pub. L. No. 105-178, Sec. 3030(c)(2)(B)(i)(II), 112 Stat. 107; and
(B) that is equal to the revenues generated by a 1/64% tax rate; and
(ii) deposit the revenues described in Subsection (4)(c)(i) in the Airport to University of
Utah Light Rail Restricted Account created in Section 17A-2-1064 for the purposes described in
Section 17A-2-1064 .
(d) Notwithstanding any other provision of this section, beginning July 1, 2000, the
commission shall:
(i) determine and retain the portion of sales and use tax imposed under this section:
(A) by each county and by each city and town within that county whose legislative body
consents by resolution to the commission's retaining and depositing sales and use tax revenues as
provided in this Subsection (4)(d); and
(B) that is equal to the revenues generated by a 1/64% tax rate;
(ii) deposit the revenues described in Subsection (4)(d)(i) into a special fund of the
county, or a city, town, or other political subdivision of the state located within that county, that
has issued bonds to finance sports or recreational facilities or that is leasing sports or recreational
facilities, in order to repay those bonds or to pay the lease payments; and
(iii) continue to deposit those revenues into the special fund only as long as the bonds or
leases are outstanding.
(5) (a) Population figures for purposes of this section shall be based on the most recent
official census or census estimate of the United States Census Bureau.
(b) If a needed population estimate is not available from the United States Census
Bureau, population figures shall be derived from the estimate from the Utah Population
Estimates Committee created by executive order of the governor.
(6) The population of a county for purposes of this section shall be determined solely
from the unincorporated area of the county.
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