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First Substitute H.B. 64

Representative Sheryl L. Allen proposes the following substitute bill:


             1     
AMENDMENTS TO LOCAL OPTION SALES TAX

             2     
2004 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Sponsor: Sheryl L. Allen

             5      Katherine M. Bryson              6     
             7      LONG TITLE
             8      General Description:
             9          This bill modifies Revenue and Taxation provisions related to a local option sales tax
             10      for funding recreational and zoological facilities and botanical, cultural, and zoological
             11      organizations.
             12      Highlighted Provisions:
             13          This bill:
             14          .    extends to cities and towns in second class counties the authority to impose a sales
             15      tax for funding recreational and zoological facilities and botanical, cultural, and
             16      zoological organizations;
             17          .    extends from five to H [ ten ] EIGHT h years the period for which the sales tax may be
             17a      levied;
             18          .    requires each election for voter approval of the sales tax to take place at a regular
             19      general election or municipal general election; and
             20          .    limits a county from imposing a similar county option sales tax within
             21      municipalities that have already imposed the sales tax.
             22      Monies Appropriated in this Bill:
             23          None
             24      Other Special Clauses:
             25          This bill provides an effective date.

             26      Utah Code Sections Affected:
             27      AMENDS:
             28          59-12-703 (Superseded 07/01/04), as last amended by Chapter 296, Laws of Utah 2003
             29          59-12-703 (Effective 07/01/04), as last amended by Chapter 312, Laws of Utah 2003
             30          59-12-1401, as enacted by Chapter 192, Laws of Utah 2001
             31          59-12-1402 (Superseded 07/01/04), as enacted by Chapter 192, Laws of Utah 2001
             32          59-12-1402 (Effective 07/01/04), as last amended by Chapter 312, Laws of Utah 2003
             33     
             34      Be it enacted by the Legislature of the state of Utah:
             35          Section 1. Section 59-12-703 (Superseded 07/01/04) is amended to read:
             36           59-12-703 (Superseded 07/01/04). Opinion question election -- Imposition of tax --
             37      Revision of county ordinances to reflect statutory changes -- Uses of tax monies.
             38          (1) (a) (i) Except as provided in Subsection (1)(a)(ii), a county legislative body may
             39      submit an opinion question to the residents of that county, by majority vote of all members of
             40      the legislative body, so that each resident of the county, except residents in municipalities that
             41      have already imposed a sales and use tax under Part 14, City or Town Option Funding For
             42      Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, has an
             43      opportunity to express the resident's opinion on the imposition of a local sales and use tax of
             44      .1% on the transactions described in Subsection 59-12-103 (1), to fund recreational and
             45      zoological facilities, botanical, cultural, and zoological organizations, and rural radio stations
             46      in that county.
             47          (ii) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a
             48      tax under this section on:
             49          (A) the sales and uses described in Section 59-12-104 to the extent the sales and uses
             50      are exempt from taxation under Section 59-12-104 ; [and]
             51          (B) any amounts paid or charged by a vendor that collects a tax under Subsection
             52      59-12-107 (1)(b)[.]; and
             53          (C) sales and uses within municipalities that have already imposed a sales and use tax
             54      under Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and
             55      Zoological Organizations or Facilities.
             56          (b) The election shall follow the procedures outlined in Title 11, Chapter 14, Utah

             57      Municipal Bond Act.
             58          (2) (a) If the county legislative body determines that a majority of the county's
             59      registered voters voting on the imposition of the tax have voted in favor of the imposition of
             60      the tax as prescribed in Subsection (1)(a), the county legislative body may impose the tax by a
             61      majority vote of all members of the legislative body on the transactions:
             62          (i) described in Subsection (1); and
             63          (ii) within the county, including the cities and towns located in the county, except those
             64      cities and towns that have already imposed a sales and use tax under Part 14, City or Town
             65      Option Funding For Botanical, Cultural, Recreational, and Zoological Organizations or
             66      Facilities.
             67          (b) A county legislative body may revise county ordinances to reflect statutory changes
             68      to the distribution formula or eligible recipients of revenues generated from a tax imposed
             69      under Subsection (2)(a):
             70          (i) after the county legislative body submits an opinion question to residents of the
             71      county in accordance with Subsection (1)(b) giving them the opportunity to express their
             72      opinion on the proposed revisions to county ordinances; and
             73          (ii) if the county legislative body determines that a majority of those voting on the
             74      opinion question have voted in favor of the revisions.
             75          (3) The monies generated from any tax imposed under Subsection (2) shall be used for
             76      funding:
             77          (a) recreational and zoological facilities located within the county or a city or town
             78      located in the county, except a city or town that has already imposed a sales and use tax under
             79      Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and Zoological
             80      Organizations or Facilities; and
             81          (b) ongoing operating expenses of:
             82          (i) recreational facilities described in Subsection (3)(a);
             83          (ii) botanical, cultural, and zoological organizations within the county; and
             84          (iii) rural radio stations within the county.
             85          (4) Taxes imposed under this part shall be:
             86          (a) levied at the same time and collected in the same manner as provided in Part 2,
             87      Local Sales and Use Tax Act, except that the collection and distribution of the tax revenue is

             88      not subject to Subsection 59-12-205 (2); and
             89          (b) levied for a period of ten years and may be reauthorized at the end of the ten-year
             90      period in accordance with this section.
             91          (5) (a) For purposes of this Subsection (5):
             92          (i) "Annexation" means an annexation to a county under Title 17, Chapter 2,
             93      Annexation to County.
             94          (ii) "Annexing area" means an area that is annexed into a county.
             95          (b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of
             96      a tax under this part, the enactment, repeal, or change shall take effect:
             97          (A) on the first day of a calendar quarter; and
             98          (B) after a 75-day period beginning on the date the commission receives notice meeting
             99      the requirements of Subsection (5)(b)(ii) from the county.
             100          (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
             101          (A) that the county will enact or repeal a tax or change the rate of a tax under this part;
             102          (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
             103          (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
             104          (D) if the county enacts the tax or changes the rate of the tax described in Subsection
             105      (5)(b)(ii)(A), the new rate of the tax.
             106          (c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will
             107      result in a change in the rate of a tax under this part for an annexing area, the change shall take
             108      effect:
             109          (A) on the first day of a calendar quarter; and
             110          (B) after a 75-day period beginning on the date the commission receives notice meeting
             111      the requirements of Subsection (5)(c)(ii) from the county that annexes the annexing area.
             112          (ii) The notice described in Subsection (5)(c)(i)(B) shall state:
             113          (A) that the annexation described in Subsection (5)(c)(i) will result in a change in the
             114      rate of a tax under this part for the annexing area;
             115          (B) the statutory authority for the tax described in Subsection (5)(c)(ii)(A);
             116          (C) the effective date of the tax described in Subsection (5)(c)(ii)(A); and
             117          (D) the new rate of the tax described in Subsection (5)(c)(ii)(A).
             118          Section 2. Section 59-12-703 (Effective 07/01/04) is amended to read:

             119           59-12-703 (Effective 07/01/04). Opinion question election -- Imposition of tax --
             120      Uses of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.
             121          (1) (a) (i) Except as provided in Subsections (1)(a)(ii) and 59-12-207.1 (7)(c), a county
             122      legislative body may submit an opinion question to the residents of that county, by majority
             123      vote of all members of the legislative body, so that each resident of the county, except residents
             124      in municipalities that have already imposed a sales and use tax under Part 14, City or Town
             125      Option Funding For Botanical, Cultural, Recreational, and Zoological Organizations or
             126      Facilities, has an opportunity to express the resident's opinion on the imposition of a local sales
             127      and use tax of .1% on the transactions described in Subsection 59-12-103 (1) located within the
             128      county, to fund recreational and zoological facilities, botanical, cultural, and zoological
             129      organizations, and rural radio stations, in that county.
             130          (ii) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a
             131      tax under this section on:
             132          (A) the sales and uses described in Section 59-12-104 to the extent the sales and uses
             133      are exempt from taxation under Section 59-12-104 [.]; and
             134          (B) sales and uses within municipalities that have already imposed a sales and use tax
             135      under Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and
             136      Zoological Organizations or Facilities.
             137          (b) For purposes of this Subsection (1), the location of a transaction shall be
             138      determined in accordance with Sections 59-12-207.1 through 59-12-207.4 .
             139          (c) The election shall follow the procedures outlined in Title 11, Chapter 14, Utah
             140      Municipal Bond Act.
             141          (2) (a) If the county legislative body determines that a majority of the county's
             142      registered voters voting on the imposition of the tax have voted in favor of the imposition of
             143      the tax as prescribed in Subsection (1)(a), the county legislative body may impose the tax by a
             144      majority vote of all members of the legislative body on the transactions:
             145          (i) described in Subsection (1); and
             146          (ii) within the county, including the cities and towns located in the county, except those
             147      cities and towns that have already imposed a sales and use tax under Part 14, City or Town
             148      Option Funding For Botanical, Cultural, Recreational, and Zoological Organizations or
             149      Facilities.

             150          (b) A county legislative body may revise county ordinances to reflect statutory changes
             151      to the distribution formula or eligible recipients of revenues generated from a tax imposed
             152      under Subsection (2)(a):
             153          (i) after the county legislative body submits an opinion question to residents of the
             154      county in accordance with Subsection (1)(b) giving them the opportunity to express their
             155      opinion on the proposed revisions to county ordinances; and
             156          (ii) if the county legislative body determines that a majority of those voting on the
             157      opinion question have voted in favor of the revisions.
             158          (3) The monies generated from any tax imposed under Subsection (2) shall be used for
             159      funding:
             160          (a) recreational and zoological facilities located within the county or a city or town
             161      located in the county, except a city or town that has already imposed a sales and use tax under
             162      Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and Zoological
             163      Organizations or Facilities; and
             164          (b) ongoing operating expenses of:
             165          (i) recreational facilities described in Subsection (3)(a);
             166          (ii) botanical, cultural, and zoological organizations within the county; and
             167          (iii) rural radio stations within the county.
             168          (4) (a) A tax under this part shall be:
             169          (i) except as provided in Subsection (4)(b), levied at the same time and collected in the
             170      same manner as provided in Part 2, Local Sales and Use Tax Act; and
             171          (ii) levied for a period of ten years and may be reauthorized at the end of the ten-year
             172      period in accordance with this section.
             173          (b) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject to
             174      Subsections 59-12-205 (2) through (5).
             175          (5) (a) For purposes of this Subsection (5):
             176          (i) "Annexation" means an annexation to a county under Title 17, Chapter 2,
             177      Annexation to County.
             178          (ii) "Annexing area" means an area that is annexed into a county.
             179          (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a
             180      county enacts or repeals a tax under this part, the enactment or repeal shall take effect:

             181          (A) on the first day of a calendar quarter; and
             182          (B) after a 90-day period beginning on the date the commission receives notice meeting
             183      the requirements of Subsection (5)(b)(ii) from the county.
             184          (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
             185          (A) that the county will enact or repeal a tax under this part;
             186          (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
             187          (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
             188          (D) if the county enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the
             189      tax.
             190          (c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
             191      (5)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
             192          (A) that begins after the effective date of the imposition of the tax; and
             193          (B) if the billing period for the transaction begins before the effective date of the
             194      enactment of the tax under this section.
             195          (ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
             196      (5)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
             197          (A) that began before the effective date of the repeal of the tax; and
             198          (B) if the billing period for the transaction begins before the effective date of the repeal
             199      of the tax imposed under this section.
             200          (iii) Subsections (5)(c)(i) and (ii) apply to transactions subject to a tax under:
             201          (A) Subsection 59-12-103 (1)(b);
             202          (B) Subsection 59-12-103 (1)(c);
             203          (C) Subsection 59-12-103 (1)(d);
             204          (D) Subsection 59-12-103 (1)(e);
             205          (E) Subsection 59-12-103 (1)(f);
             206          (F) Subsection 59-12-103 (1)(g);
             207          (G) Subsection 59-12-103 (1)(h);
             208          (H) Subsection 59-12-103 (1)(i);
             209          (I) Subsection 59-12-103 (1)(j); or
             210          (J) Subsection 59-12-103 (1)(k).
             211          (d) (i) Notwithstanding Subsection (5)(b)(i), if a tax due under this chapter on a

             212      catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
             213      enactment or repeal of a tax described in Subsection (5)(b)(i) takes effect:
             214          (A) on the first day of a calendar quarter; and
             215          (B) beginning 60 days after the effective date of the enactment or repeal under
             216      Subsection (5)(b)(i).
             217          (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
             218      the commission may by rule define the term "catalogue sale."
             219          (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs on
             220      or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
             221      part for an annexing area, the enactment or repeal shall take effect:
             222          (A) on the first day of a calendar quarter; and
             223          (B) after a 90-day period beginning on the date the commission receives notice meeting
             224      the requirements of Subsection (5)(e)(ii) from the county that annexes the annexing area.
             225          (ii) The notice described in Subsection (5)(e)(i)(B) shall state:
             226          (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
             227      repeal of a tax under this part for the annexing area;
             228          (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
             229          (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
             230          (D) the rate of the tax described in Subsection (5)(e)(ii)(A).
             231          (f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
             232      (5)(f)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
             233          (A) that begins after the effective date of the imposition of the tax; and
             234          (B) if the billing period for the transaction begins before the effective date of the
             235      enactment of the tax under this section.
             236          (ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
             237      (5)(f)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
             238          (A) that began before the effective date of the repeal of the tax; and
             239          (B) if the billing period for the transaction begins before the effective date of the repeal
             240      of the tax imposed under this section.
             241          (iii) Subsections (5)(f)(i) and (ii) apply to transactions subject to a tax under:
             242          (A) Subsection 59-12-103 (1)(b);

             243          (B) Subsection 59-12-103 (1)(c);
             244          (C) Subsection 59-12-103 (1)(d);
             245          (D) Subsection 59-12-103 (1)(e);
             246          (E) Subsection 59-12-103 (1)(f);
             247          (F) Subsection 59-12-103 (1)(g);
             248          (G) Subsection 59-12-103 (1)(h);
             249          (H) Subsection 59-12-103 (1)(i);
             250          (I) Subsection 59-12-103 (1)(j); or
             251          (J) Subsection 59-12-103 (1)(k).
             252          (g) (i) Notwithstanding Subsection (5)(e)(i), if a tax due under this chapter on a
             253      catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
             254      enactment or repeal of a tax described in Subsection (5)(e)(i) takes effect:
             255          (A) on the first day of a calendar quarter; and
             256          (B) beginning 60 days after the effective date of the enactment or repeal under
             257      Subsection (5)(e)(i).
             258          (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
             259      the commission may by rule define the term "catalogue sale."
             260          Section 3. Section 59-12-1401 is amended to read:
             261           59-12-1401. Purpose statement -- Definitions -- Scope of part.
             262          (1) The purpose of the tax imposed by this part is the same for cities and towns as is
             263      stated in Section 59-12-701 for counties.
             264          (2) The definitions of Section 59-12-702 are incorporated into this part.
             265          (3) This part applies only to a city or town that is located within a county of the second,
             266      third, fourth, fifth, or sixth class as designated in Section 17-50-501 .
             267          Section 4. Section 59-12-1402 (Superseded 07/01/04) is amended to read:
             268           59-12-1402 (Superseded 07/01/04). Opinion question election -- Imposition of tax
             269      -- Uses of tax monies.
             270          (1) (a) (i) Except as provided in Subsection (1)(a)(ii) and subject to Subsection (6),
             271      beginning on January 1, 2003, a city or town legislative body subject to this part may submit an
             272      opinion question to the residents of that city or town, by majority vote of all members of the
             273      legislative body, so that each resident of the city or town has an opportunity to express the

             274      resident's opinion on the imposition of a local sales and use tax of .1% on the transactions
             275      described in Subsection 59-12-103 (1), to fund recreational and zoological facilities and
             276      botanical, cultural, and zoological organizations in that city or town.
             277          (ii) Notwithstanding Subsection (1)(a)(i), a city or town legislative body may not
             278      impose a tax under this section:
             279          (A) if the county in which the city or town is located imposes a tax under Part 7,
             280      County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or
             281      Facilities;
             282          (B) on the sales and uses described in Section 59-12-104 to the extent the sales and
             283      uses are exempt from taxation under Section 59-12-104 ; and
             284          (C) on any amounts paid or charged by a vendor that collects a tax under Subsection
             285      59-12-107 (1)(b).
             286          (b) The election shall be held at a regular general election or a municipal general
             287      election, as those terms are defined in Section 20A-1-102 , and shall follow the procedures
             288      outlined in Title 11, Chapter 14, Utah Municipal Bond Act, except as provided in Subsection
             289      (6).
             290          (2) If the city or town legislative body determines that a majority of the city's or town's
             291      registered voters voting on the imposition of the tax have voted in favor of the imposition of
             292      the tax as prescribed in Subsection (1)(a), the city or town legislative body may impose the tax
             293      by a majority vote of all members of the legislative body.
             294          (3) The monies generated from any tax imposed under Subsection (2) shall be used for
             295      financing:
             296          (a) recreational and zoological facilities within the city or town or within the
             297      geographic area of entities that are parties to an interlocal agreement, to which the city or town
             298      is a party, providing for recreational or zoological facilities; and
             299          (b) ongoing operating expenses of botanical, cultural, and zoological organizations
             300      within the city or town or within the geographic area of entities that are parties to an interlocal
             301      agreement, to which the city or town is a party, providing for the support of botanical, cultural,
             302      or zoological organizations.
             303          (4) Taxes imposed under this part shall be:
             304          (a) levied at the same time and collected in the same manner as provided in Part 2,

             305      Local Sales and Use Tax Act, except that the collection and distribution of the tax revenue is
             306      not subject to Subsection 59-12-205 (2); and
             307          (b) (i) levied for a period of [five] H [ ten ] EIGHT h years; and
             308          (ii) may be reauthorized at the end of the [five] H [ ten ] EIGHT h -year period in accordance
             308a      with this
             309      section.
             310          (5) (a) For purposes of this Subsection (5):
             311          (i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
             312      4, Annexation.
             313          (ii) "Annexing area" means an area that is annexed into a city or town.
             314          (b) (i) If, on or after January 1, 2003, a city or town enacts or repeals a tax or changes
             315      the rate of a tax under this part, the enactment, repeal, or change shall take effect:
             316          (A) on the first day of a calendar quarter; and
             317          (B) after a 75-day period beginning on the date the commission receives notice meeting
             318      the requirements of Subsection (5)(b)(ii) from the city or town.
             319          (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
             320          (A) that the city or town will enact or repeal a tax or change the rate of a tax under this
             321      part;
             322          (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
             323          (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
             324          (D) if the city or town enacts the tax or changes the rate of the tax described in
             325      Subsection (5)(b)(ii)(A), the new rate of the tax.
             326          (c) (i) If, for an annexation that occurs on or after January 1, 2003, the annexation will
             327      result in a change in the rate of a tax under this part for an annexing area, the change shall take
             328      effect:
             329          (A) on the first day of a calendar quarter; and
             330          (B) after a 75-day period beginning on the date the commission receives notice meeting
             331      the requirements of Subsection (5)(c)(ii) from the city or town that annexes the annexing area.
             332          (ii) The notice described in Subsection (5)(c)(i)(B) shall state:
             333          (A) that the annexation described in Subsection (5)(c)(i) will result in a change in the
             334      rate of a tax under this part for the annexing area;
             335          (B) the statutory authority for the tax described in Subsection (5)(c)(ii)(A);

             336          (C) the effective date of the tax described in Subsection (5)(c)(ii)(A); and
             337          (D) the new rate of the tax described in Subsection (5)(c)(ii)(A).
             338          (6) (a) Before a city or town legislative body submits an opinion question to the
             339      residents of the city or town under Subsection (1)(a)(i), the city or town legislative body shall:
             340          (i) submit to the county legislative body in which the city or town is located a written
             341      notice of the intent to submit the opinion question to the residents of the city or town; and
             342          (ii) receive from the county legislative body:
             343          (A) a written resolution passed by the county legislative body stating that the county
             344      legislative body is not seeking to impose a tax under Part 7, County Option Funding for
             345      Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
             346          (B) a written statement that in accordance with Subsection (6)(b) the results of a county
             347      opinion question submitted to the residents of the county under Part 7, County Option Funding
             348      for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city
             349      or town legislative body to submit the opinion question to the residents of the city or town in
             350      accordance with this part.
             351          (b) (i) Within 60 days after the day the county legislative body receives from a city or
             352      town legislative body described in Subsection (6)(a) the notice of the intent to submit an
             353      opinion question to the residents of the city or town, the county legislative body shall provide
             354      the city or town legislative body:
             355          (A) the written resolution described in Subsection (6)(a)(ii)(A); or
             356          (B) written notice that the county legislative body will submit an opinion question to
             357      the residents of the county under Part 7, County Option Funding for Botanical, Cultural,
             358      Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under
             359      that part.
             360          (ii) If the county legislative body provides the city or town legislative body the written
             361      notice that the county legislative body will submit an opinion question as provided in
             362      Subsection (6)(b)(i)(B), the county legislative body shall submit the opinion question by no
             363      later than, from the date the county legislative body sends the written notice, the later of:
             364          (A) a 12-month period;
             365          (B) the next regular primary election; or
             366          (C) the next regular general election.

             367          (iii) Within 30 days of the date of the canvass of the election at which the opinion
             368      question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the
             369      city or town legislative body described in Subsection (6)(a) written results of the opinion
             370      question submitted by the county legislative body under Part 7, County Option Funding for
             371      Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, indicating that:
             372          (A) (I) the city or town legislative body may not impose a tax under this part because a
             373      majority of the county's registered voters voted in favor of the county imposing the tax and the
             374      county legislative body by a majority vote approved the imposition of the tax; or
             375          (II) for at least 12 months from the date the written results are submitted to the city or
             376      town legislative body, the city or town legislative body may not submit to the county legislative
             377      body a written notice of the intent to submit an opinion question under this part because a
             378      majority of the county's registered voters voted against the county imposing the tax and the
             379      majority of the registered voters who are residents of the city or town described in Subsection
             380      (6)(a) voted against the imposition of the county tax; or
             381          (B) the city or town legislative body may submit the opinion question to the residents
             382      of the city or town in accordance with this part because although a majority of the county's
             383      registered voters voted against the county imposing the tax, the majority of the registered voters
             384      who are residents of the city or town voted for the imposition of the county tax.
             385          (c) Notwithstanding Subsection (6)(b), at any time a county legislative body may
             386      provide a city or town legislative body described in Subsection (6)(a) a written resolution
             387      passed by the county legislative body stating that the county legislative body is not seeking to
             388      impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and
             389      Zoological Organizations or Facilities, which permits the city or town legislative body to
             390      submit under Subsection (1)(a)(i) an opinion question to the city's or town's residents.
             391          Section 5. Section 59-12-1402 (Effective 07/01/04) is amended to read:
             392           59-12-1402 (Effective 07/01/04). Opinion question election -- Imposition of tax --
             393      Uses of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.
             394          (1) (a) (i) Except as provided in Subsections (1)(a)(ii) and 59-12-207.1 (7)(c), and
             395      subject to Subsection (6), beginning on January 1, 2003, a city or town legislative body subject
             396      to this part may submit an opinion question to the residents of that city or town, by majority
             397      vote of all members of the legislative body, so that each resident of the city or town has an

             398      opportunity to express the resident's opinion on the imposition of a local sales and use tax of
             399      .1% on the transactions described in Subsection 59-12-103 (1) located within the city or town,
             400      to fund recreational and zoological facilities and botanical, cultural, and zoological
             401      organizations in that city or town.
             402          (ii) Notwithstanding Subsection (1)(a)(i), a city or town legislative body may not
             403      impose a tax under this section:
             404          (A) if the county in which the city or town is located imposes a tax under Part 7,
             405      County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or
             406      Facilities; or
             407          (B) on the sales and uses described in Section 59-12-104 to the extent the sales and
             408      uses are exempt from taxation under Section 59-12-104 .
             409          (b) For purposes of this Subsection (1), the location of a transaction shall be
             410      determined in accordance with Sections 59-12-207.1 through 59-12-207.4 .
             411          (c) The election shall be held at a regular general election or a municipal general
             412      election, as those terms are defined in Section 20A-1-102 , and shall follow the procedures
             413      outlined in Title 11, Chapter 14, Utah Municipal Bond Act, except as provided in Subsection
             414      (6).
             415          (2) If the city or town legislative body determines that a majority of the city's or town's
             416      registered voters voting on the imposition of the tax have voted in favor of the imposition of
             417      the tax as prescribed in Subsection (1)(a), the city or town legislative body may impose the tax
             418      by a majority vote of all members of the legislative body.
             419          (3) The monies generated from any tax imposed under Subsection (2) shall be used for
             420      financing:
             421          (a) recreational and zoological facilities within the city or town or within the
             422      geographic area of entities that are parties to an interlocal agreement, to which the city or town
             423      is a party, providing for recreational or zoological facilities; and
             424          (b) ongoing operating expenses of botanical, cultural, and zoological organizations
             425      within the city or town or within the geographic area of entities that are parties to an interlocal
             426      agreement, to which the city or town is a party, providing for the support of botanical, cultural,
             427      or zoological organizations.
             428          (4) (a) A tax under this part shall be:

             429          (i) except as provided in Subsection (4)(b), levied at the same time and collected in the
             430      same manner as provided in Part 2, Local Sales and Use Tax Act; and
             431          (ii) (A) levied for a period of [five] H [ ten ] EIGHT h years; and
             432          (B) may be reauthorized at the end of the [five] H [ ten ] EIGHT h -year period in accordance
             432a      with this
             433      section.
             434          (b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
             435      Subsections 59-12-205 (2) through (5).
             436          (5) (a) For purposes of this Subsection (5):
             437          (i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
             438      4, Annexation.
             439          (ii) "Annexing area" means an area that is annexed into a city or town.
             440          (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a city
             441      or town enacts or repeals a tax under this part, the enactment or repeal shall take effect:
             442          (A) on the first day of a calendar quarter; and
             443          (B) after a 90-day period beginning on the date the commission receives notice meeting
             444      the requirements of Subsection (5)(b)(ii) from the city or town.
             445          (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
             446          (A) that the city or town will enact or repeal a tax under this part;
             447          (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
             448          (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
             449          (D) if the city or town enacts the tax described in Subsection (5)(b)(ii)(A), the rate of
             450      the tax.
             451          (c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
             452      (5)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
             453          (A) that begins after the effective date of the imposition of the tax; and
             454          (B) if the billing period for the transaction begins before the effective date of the
             455      enactment of the tax under this section.
             456          (ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
             457      (5)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
             458          (A) that began before the effective date of the repeal of the tax; and
             459          (B) if the billing period for the transaction begins before the effective date of the repeal

             460      of the tax imposed under this section.
             461          (iii) Subsections (5)(c)(i) and (ii) apply to transactions subject to a tax under:
             462          (A) Subsection 59-12-103 (1)(b);
             463          (B) Subsection 59-12-103 (1)(c);
             464          (C) Subsection 59-12-103 (1)(d);
             465          (D) Subsection 59-12-103 (1)(e);
             466          (E) Subsection 59-12-103 (1)(f);
             467          (F) Subsection 59-12-103 (1)(g);
             468          (G) Subsection 59-12-103 (1)(h);
             469          (H) Subsection 59-12-103 (1)(i);
             470          (I) Subsection 59-12-103 (1)(j); or
             471          (J) Subsection 59-12-103 (1)(k).
             472          (d) (i) Notwithstanding Subsection (5)(b)(i), if a tax due under this chapter on a
             473      catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
             474      enactment or repeal of a tax described in Subsection (5)(b)(i) takes effect:
             475          (A) on the first day of a calendar quarter; and
             476          (B) beginning 60 days after the effective date of the enactment or repeal under
             477      Subsection (5)(b)(i).
             478          (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
             479      the commission may by rule define the term "catalogue sale."
             480          (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
             481      on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
             482      part for an annexing area, the enactment or repeal shall take effect:
             483          (A) on the first day of a calendar quarter; and
             484          (B) after a 90-day period beginning on the date the commission receives notice meeting
             485      the requirements of Subsection (5)(e)(ii) from the city or town that annexes the annexing area.
             486          (ii) The notice described in Subsection (5)(e)(i)(B) shall state:
             487          (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
             488      repeal a tax under this part for the annexing area;
             489          (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
             490          (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and

             491          (D) the rate of the tax described in Subsection (5)(e)(ii)(A).
             492          (f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
             493      (5)(f)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
             494          (A) that begins after the effective date of the imposition of the tax; and
             495          (B) if the billing period for the transaction begins before the effective date of the
             496      enactment of the tax under this section.
             497          (ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
             498      (5)(f)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
             499          (A) that began before the effective date of the repeal of the tax; and
             500          (B) if the billing period for the transaction begins before the effective date of the repeal
             501      of the tax imposed under this section.
             502          (iii) Subsections (5)(f)(i) and (ii) apply to transactions subject to a tax under:
             503          (A) Subsection 59-12-103 (1)(b);
             504          (B) Subsection 59-12-103 (1)(c);
             505          (C) Subsection 59-12-103 (1)(d);
             506          (D) Subsection 59-12-103 (1)(e);
             507          (E) Subsection 59-12-103 (1)(f);
             508          (F) Subsection 59-12-103 (1)(g);
             509          (G) Subsection 59-12-103 (1)(h);
             510          (H) Subsection 59-12-103 (1)(i);
             511          (I) Subsection 59-12-103 (1)(j); or
             512          (J) Subsection 59-12-103 (1)(k).
             513          (g) (i) Notwithstanding Subsection (5)(e)(i), if a tax due under this chapter on a
             514      catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
             515      enactment or repeal of a tax described in Subsection (5)(e)(i) takes effect:
             516          (A) on the first day of a calendar quarter; and
             517          (B) beginning 60 days after the effective date of the enactment or repeal under
             518      Subsection (5)(e)(i).
             519          (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
             520      the commission may by rule define the term "catalogue sale."
             521          (6) (a) Before a city or town legislative body submits an opinion question to the

             522      residents of the city or town under Subsection (1)(a)(i), the city or town legislative body shall:
             523          (i) submit to the county legislative body in which the city or town is located a written
             524      notice of the intent to submit the opinion question to the residents of the city or town; and
             525          (ii) receive from the county legislative body:
             526          (A) a written resolution passed by the county legislative body stating that the county
             527      legislative body is not seeking to impose a tax under Part 7, County Option Funding for
             528      Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
             529          (B) a written statement that in accordance with Subsection (6)(b) the results of a county
             530      opinion question submitted to the residents of the county under Part 7, County Option Funding
             531      for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city
             532      or town legislative body to submit the opinion question to the residents of the city or town in
             533      accordance with this part.
             534          (b) (i) Within 60 days after the day the county legislative body receives from a city or
             535      town legislative body described in Subsection (6)(a) the notice of the intent to submit an
             536      opinion question to the residents of the city or town, the county legislative body shall provide
             537      the city or town legislative body:
             538          (A) the written resolution described in Subsection (6)(a)(ii)(A); or
             539          (B) written notice that the county legislative body will submit an opinion question to
             540      the residents of the county under Part 7, County Option Funding for Botanical, Cultural,
             541      Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under
             542      that part.
             543          (ii) If the county legislative body provides the city or town legislative body the written
             544      notice that the county legislative body will submit an opinion question as provided in
             545      Subsection (6)(b)(i)(B), the county legislative body shall submit the opinion question by no
             546      later than, from the date the county legislative body sends the written notice, the later of:
             547          (A) a 12-month period;
             548          (B) the next regular primary election; or
             549          (C) the next regular general election.
             550          (iii) Within 30 days of the date of the canvass of the election at which the opinion
             551      question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the
             552      city or town legislative body described in Subsection (6)(a) written results of the opinion

             553      question submitted by the county legislative body under Part 7, County Option Funding for
             554      Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, indicating that:
             555          (A) (I) the city or town legislative body may not impose a tax under this part because a
             556      majority of the county's registered voters voted in favor of the county imposing the tax and the
             557      county legislative body by a majority vote approved the imposition of the tax; or
             558          (II) for at least 12 months from the date the written results are submitted to the city or
             559      town legislative body, the city or town legislative body may not submit to the county legislative
             560      body a written notice of the intent to submit an opinion question under this part because a
             561      majority of the county's registered voters voted against the county imposing the tax and the
             562      majority of the registered voters who are residents of the city or town described in Subsection
             563      (6)(a) voted against the imposition of the county tax; or
             564          (B) the city or town legislative body may submit the opinion question to the residents
             565      of the city or town in accordance with this part because although a majority of the county's
             566      registered voters voted against the county imposing the tax, the majority of the registered voters
             567      who are residents of the city or town voted for the imposition of the county tax.
             568          (c) Notwithstanding Subsection (6)(b), at any time a county legislative body may
             569      provide a city or town legislative body described in Subsection (6)(a) a written resolution
             570      passed by the county legislative body stating that the county legislative body is not seeking to
             571      impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and
             572      Zoological Organizations or Facilities, which permits the city or town legislative body to
             573      submit under Subsection (1)(a)(i) an opinion question to the city's or town's residents.
             574          Section 6. Effective date.
             575          This bill takes effect on May 3, 2004, except that the amendments to Sections
             576      59-12-703 (Effective 07/01/04) and 59-12-1402 (Effective 07/01/04) take effect on July 1,
             577      2004.

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