H.B. 64 Enrolled

AMENDMENTS TO LOCAL OPTION SALES TAX
2004 GENERAL SESSION
STATE OF UTAH
Sponsor: Sheryl L. Allen
Katherine M. Bryson
LONG TITLE
General Description:
This bill modifies Revenue and Taxation provisions related to a local option sales tax for
funding recreational and zoological facilities and botanical, cultural, and zoological
organizations.
Highlighted Provisions:
This bill:
. extends to cities and towns in second class counties the authority to impose a sales
tax for funding recreational and zoological facilities and botanical, cultural, and
zoological organizations;
. extends from five to eight years the period for which the sales tax may be levied;
. requires each election for voter approval of the sales tax to take place at a regular
general election or municipal general election; and
. limits a county from imposing a similar county option sales tax within municipalities
that have already imposed the sales tax.
Monies Appropriated in this Bill:
None
Other Special Clauses:
This bill provides an effective date.
Utah Code Sections Affected:
AMENDS:
59-12-703 (Superseded 07/01/04), as last amended by Chapter 296, Laws of Utah 2003
59-12-703 (Effective 07/01/04), as last amended by Chapter 312, Laws of Utah 2003

59-12-1401, as enacted by Chapter 192, Laws of Utah 2001
59-12-1402 (Superseded 07/01/04), as enacted by Chapter 192, Laws of Utah 2001
59-12-1402 (Effective 07/01/04), as last amended by Chapter 312, Laws of Utah 2003

Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-12-703 (Superseded 07/01/04) is amended to read:
59-12-703 (Superseded 07/01/04). Opinion question election -- Imposition of tax --
Revision of county ordinances to reflect statutory changes -- Uses of tax monies.
(1) (a) (i) Except as provided in Subsection (1)(a)(ii), a county legislative body may
submit an opinion question to the residents of that county, by majority vote of all members of the
legislative body, so that each resident of the county, except residents in municipalities that have
already imposed a sales and use tax under Part 14, City or Town Option Funding For Botanical,
Cultural, Recreational, and Zoological Organizations or Facilities, has an opportunity to express
the resident's opinion on the imposition of a local sales and use tax of .1% on the transactions
described in Subsection 59-12-103 (1), to fund recreational and zoological facilities, botanical,
cultural, and zoological organizations, and rural radio stations in that county.
(ii) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose 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) any amounts paid or charged by a vendor that collects a tax under Subsection
59-12-107 (1)(b)[.]; and
(C) sales and uses within municipalities that have already imposed a sales and use tax
under Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and
Zoological Organizations or Facilities.
(b) The election shall follow the procedures outlined in Title 11, Chapter 14, Utah
Municipal Bond Act.
(2) (a) If the county legislative body determines that a majority of the county's registered

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voters voting on the imposition of the tax have voted in favor of the imposition of the tax as
prescribed in Subsection (1)(a), the county legislative body may impose the tax by a majority vote
of all members of the legislative body on the transactions:
(i) described in Subsection (1); and
(ii) within the county, including the cities and towns located in the county, except those
cities and towns that have already imposed a sales and use tax under Part 14, City or Town
Option Funding For Botanical, Cultural, Recreational, and Zoological Organizations or Facilities.
(b) A county legislative body may revise county ordinances to reflect statutory changes to
the distribution formula or eligible recipients of revenues generated from a tax imposed under
Subsection (2)(a):
(i) after the county legislative body submits an opinion question to residents of the county
in accordance with Subsection (1)(b) giving them the opportunity to express their opinion on the
proposed revisions to county ordinances; and
(ii) if the county legislative body determines that a majority of those voting on the opinion
question have voted in favor of the revisions.
(3) The monies generated from any tax imposed under Subsection (2) shall be used for
funding:
(a) recreational and zoological facilities located within the county or a city or town
located in the county, except a city or town that has already imposed a sales and use tax under
Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and Zoological
Organizations or Facilities; and
(b) ongoing operating expenses of:
(i) recreational facilities described in Subsection (3)(a);
(ii) botanical, cultural, and zoological organizations within the county; and
(iii) rural radio stations within the county.
(4) Taxes imposed under this part shall be:
(a) levied at the same time and collected in the same manner as provided in Part 2, Local
Sales and Use Tax Act, except that the collection and distribution of the tax revenue is not subject

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to Subsection 59-12-205 (2); and
(b) levied for a period of ten years and may be reauthorized at the end of the ten-year
period in accordance with this section.
(5) (a) For purposes of this Subsection (5):
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
to County.
(ii) "Annexing area" means an area that is annexed into a county.
(b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of
a tax under this part, the enactment, repeal, or change shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 75-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (5)(b)(ii) from the county.
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
(5)(b)(ii)(A), the new rate of the tax.
(c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 75-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (5)(c)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (5)(c)(i)(B) shall state:
(A) that the annexation described in Subsection (5)(c)(i) will result in a change in the rate
of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (5)(c)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(c)(ii)(A); and

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(D) the new rate of the tax described in Subsection (5)(c)(ii)(A).
Section 2. Section 59-12-703 (Effective 07/01/04) is amended to read:
59-12-703 (Effective 07/01/04). Opinion question election -- Imposition of tax --
Uses of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.
(1) (a) (i) Except as provided in Subsections (1)(a)(ii) and 59-12-207.1 (7)(c), a county
legislative body may submit an opinion question to the residents of that county, by majority vote
of all members of the legislative body, so that each resident of the county, except residents in
municipalities that have already imposed a sales and use tax under Part 14, City or Town Option
Funding For Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, has an
opportunity to express the resident's opinion on the imposition of a local sales and use tax of .1%
on the transactions described in Subsection 59-12-103 (1) located within the county, to fund
recreational and zoological facilities, botanical, cultural, and zoological organizations, and rural
radio stations, in that county.
(ii) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose 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) sales and uses within municipalities that have already imposed a sales and use tax
under Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and
Zoological Organizations or Facilities.
(b) For purposes of this Subsection (1), the location of a transaction shall be determined
in accordance with Sections 59-12-207.1 through 59-12-207.4 .
(c) The election shall follow the procedures outlined in Title 11, Chapter 14, Utah
Municipal Bond Act.
(2) (a) If the county legislative body determines that a majority of the county's registered
voters voting on the imposition of the tax have voted in favor of the imposition of the tax as
prescribed in Subsection (1)(a), the county legislative body may impose the tax by a majority vote
of all members of the legislative body on the transactions:

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(i) described in Subsection (1); and
(ii) within the county, including the cities and towns located in the county, except those
cities and towns that have already imposed a sales and use tax under Part 14, City or Town
Option Funding For Botanical, Cultural, Recreational, and Zoological Organizations or Facilities.
(b) A county legislative body may revise county ordinances to reflect statutory changes to
the distribution formula or eligible recipients of revenues generated from a tax imposed under
Subsection (2)(a):
(i) after the county legislative body submits an opinion question to residents of the county
in accordance with Subsection (1)(b) giving them the opportunity to express their opinion on the
proposed revisions to county ordinances; and
(ii) if the county legislative body determines that a majority of those voting on the opinion
question have voted in favor of the revisions.
(3) The monies generated from any tax imposed under Subsection (2) shall be used for
funding:
(a) recreational and zoological facilities located within the county or a city or town
located in the county, except a city or town that has already imposed a sales and use tax under
Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and Zoological
Organizations or Facilities; and
(b) ongoing operating expenses of:
(i) recreational facilities described in Subsection (3)(a);
(ii) botanical, cultural, and zoological organizations within the county; and
(iii) rural radio stations within the county.
(4) (a) A tax under this part shall be:
(i) except as provided in Subsection (4)(b), levied at the same time and collected in the
same manner as provided in Part 2, Local Sales and Use Tax Act; and
(ii) levied for a period of ten years and may be reauthorized at the end of the ten-year
period in accordance with this section.
(b) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject to

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Subsections 59-12-205 (2) through (5).
(5) (a) For purposes of this Subsection (5):
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
to County.
(ii) "Annexing area" means an area that is annexed into a county.
(b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a county
enacts or repeals a tax under this part, the enactment or repeal shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (5)(b)(ii) from the county.
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
(A) that the county will enact or repeal a tax under this part;
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
(D) if the county enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the tax.
(c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
(5)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the imposition of the tax; and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under this section.
(ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
(5)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
(A) that began before the effective date of the repeal of the tax; and
(B) if the billing period for the transaction begins before the effective date of the repeal of
the tax imposed under this section.
(iii) Subsections (5)(c)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection 59-12-103 (1)(b);
(B) Subsection 59-12-103 (1)©);

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(C) Subsection 59-12-103 (1)(d);
(D) Subsection 59-12-103 (1)(e);
(E) Subsection 59-12-103 (1)(f);
(F) Subsection 59-12-103 (1)(g);
(G) Subsection 59-12-103 (1)(h);
(H) Subsection 59-12-103 (1)(i);
(I) Subsection 59-12-103 (1)(j); or
(J) Subsection 59-12-103 (1)(k).
(d) (i) Notwithstanding Subsection (5)(b)(i), if a tax due under this chapter on a catalogue
sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment
or repeal of a tax described in Subsection (5)(b)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under Subsection
(5)(b)(i).
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs on
or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this part
for an annexing area, the enactment or repeal shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (5)(e)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (5)(e)(i)(B) shall state:
(A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
repeal of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
(D) the rate of the tax described in Subsection (5)(e)(ii)(A).

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(f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
(5)(f)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the imposition of the tax; and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under this section.
(ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
(5)(f)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
(A) that began before the effective date of the repeal of the tax; and
(B) if the billing period for the transaction begins before the effective date of the repeal of
the tax imposed under this section.
(iii) Subsections (5)(f)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection 59-12-103 (1)(b);
(B) Subsection 59-12-103 (1)(c);
(C) Subsection 59-12-103 (1)(d);
(D) Subsection 59-12-103 (1)(e);
(E) Subsection 59-12-103 (1)(f);
(F) Subsection 59-12-103 (1)(g);
(G) Subsection 59-12-103 (1)(h);
(H) Subsection 59-12-103 (1)(i);
(I) Subsection 59-12-103 (1)(j); or
(J) Subsection 59-12-103 (1)(k).
(g) (i) Notwithstanding Subsection (5)(e)(i), if a tax due under this chapter on a catalogue
sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment
or repeal of a tax described in Subsection (5)(e)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under Subsection
(5)(e)(i).
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the

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commission may by rule define the term "catalogue sale."
Section 3. Section 59-12-1401 is amended to read:
59-12-1401. Purpose statement -- Definitions -- Scope of part.
(1) The purpose of the tax imposed by this part is the same for cities and towns as is
stated in Section 59-12-701 for counties.
(2) The definitions of Section 59-12-702 are incorporated into this part.
(3) This part applies only to a city or town that is located within a county of the second,
third, fourth, fifth, or sixth class as designated in Section 17-50-501 .
Section 4. Section 59-12-1402 (Superseded 07/01/04) is amended to read:
59-12-1402 (Superseded 07/01/04). Opinion question election -- Imposition of tax --
Uses of tax monies.
(1) (a) (i) Except as provided in Subsection (1)(a)(ii) and subject to Subsection (6),
beginning on January 1, 2003, a city or town legislative body subject to this part may submit an
opinion question to the residents of that city or town, by majority vote of all members of the
legislative body, so that each resident of the city or town has an opportunity to express the
resident's opinion on the imposition of a local sales and use tax of .1% on the transactions
described in Subsection 59-12-103 (1), to fund recreational and zoological facilities and botanical,
cultural, and zoological organizations in that city or town.
(ii) Notwithstanding Subsection (1)(a)(i), a city or town legislative body may not impose
a tax under this section:
(A) if the county in which the city or town is located imposes a tax under Part 7, County
Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities;
(B) on 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
(C) on any amounts paid or charged by a vendor that collects a tax under Subsection
59-12-107 (1)(b).
(b) The election shall be held at a regular general election or a municipal general election,
as those terms are defined in Section 20A-1-102 , and shall follow the procedures outlined in Title

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11, Chapter 14, Utah Municipal Bond Act, except as provided in Subsection (6).
(2) If the city or town legislative body determines that a majority of the city's or town's
registered voters voting on the imposition of the tax have voted in favor of the imposition of the
tax as prescribed in Subsection (1)(a), the city or town legislative body may impose the tax by a
majority vote of all members of the legislative body.
(3) The monies generated from any tax imposed under Subsection (2) shall be used for
financing:
(a) recreational and zoological facilities within the city or town or within the geographic
area of entities that are parties to an interlocal agreement, to which the city or town is a party,
providing for recreational or zoological facilities; and
(b) ongoing operating expenses of botanical, cultural, and zoological organizations within
the city or town or within the geographic area of entities that are parties to an interlocal
agreement, to which the city or town is a party, providing for the support of botanical, cultural, or
zoological organizations.
(4) Taxes imposed under this part shall be:
(a) levied at the same time and collected in the same manner as provided in Part 2, Local
Sales and Use Tax Act, except that the collection and distribution of the tax revenue is not subject
to Subsection 59-12-205 (2); and
(b) (i) levied for a period of [five] eight years; and
(ii) may be reauthorized at the end of the [five] eight-year period in accordance with this
section.
(5) (a) For purposes of this Subsection (5):
(i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4,
Annexation.
(ii) "Annexing area" means an area that is annexed into a city or town.
(b) (i) If, on or after January 1, 2003, a city or town enacts or repeals a tax or changes the
rate of a tax under this part, the enactment, repeal, or change shall take effect:
(A) on the first day of a calendar quarter; and

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(B) after a 75-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (5)(b)(ii) from the city or town.
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
(A) that the city or town will enact or repeal a tax or change the rate of a tax under this
part;
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
(D) if the city or town enacts the tax or changes the rate of the tax described in
Subsection (5)(b)(ii)(A), the new rate of the tax.
(c) (i) If, for an annexation that occurs on or after January 1, 2003, the annexation will
result in a change in the rate of a tax under this part for an annexing area, the change shall take
effect:
(A) on the first day of a calendar quarter; and
(B) after a 75-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (5)(c)(ii) from the city or town that annexes the annexing area.
(ii) The notice described in Subsection (5)(c)(i)(B) shall state:
(A) that the annexation described in Subsection (5)(c)(i) will result in a change in the rate
of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (5)(c)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(c)(ii)(A); and
(D) the new rate of the tax described in Subsection (5)(c)(ii)(A).
(6) (a) Before a city or town legislative body submits an opinion question to the residents
of the city or town under Subsection (1)(a)(i), the city or town legislative body shall:
(i) submit to the county legislative body in which the city or town is located a written
notice of the intent to submit the opinion question to the residents of the city or town; and
(ii) receive from the county legislative body:
(A) a written resolution passed by the county legislative body stating that the county
legislative body is not seeking to impose a tax under Part 7, County Option Funding for

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Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
(B) a written statement that in accordance with Subsection (6)(b) the results of a county
opinion question submitted to the residents of the county under Part 7, County Option Funding
for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city or
town legislative body to submit the opinion question to the residents of the city or town in
accordance with this part.
(b) (i) Within 60 days after the day the county legislative body receives from a city or
town legislative body described in Subsection (6)(a) the notice of the intent to submit an opinion
question to the residents of the city or town, the county legislative body shall provide the city or
town legislative body:
(A) the written resolution described in Subsection (6)(a)(ii)(A); or
(B) written notice that the county legislative body will submit an opinion question to the
residents of the county under Part 7, County Option Funding for Botanical, Cultural,
Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under that
part.
(ii) If the county legislative body provides the city or town legislative body the written
notice that the county legislative body will submit an opinion question as provided in Subsection
(6)(b)(i)(B), the county legislative body shall submit the opinion question by no later than, from
the date the county legislative body sends the written notice, the later of:
(A) a 12-month period;
(B) the next regular primary election; or
(C) the next regular general election.
(iii) Within 30 days of the date of the canvass of the election at which the opinion
question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the city
or town legislative body described in Subsection (6)(a) written results of the opinion question
submitted by the county legislative body under Part 7, County Option Funding for Botanical,
Cultural, Recreational, and Zoological Organizations or Facilities, indicating that:
(A) (I) the city or town legislative body may not impose a tax under this part because a

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majority of the county's registered voters voted in favor of the county imposing the tax and the
county legislative body by a majority vote approved the imposition of the tax; or
(II) for at least 12 months from the date the written results are submitted to the city or
town legislative body, the city or town legislative body may not submit to the county legislative
body a written notice of the intent to submit an opinion question under this part because a
majority of the county's registered voters voted against the county imposing the tax and the
majority of the registered voters who are residents of the city or town described in Subsection
(6)(a) voted against the imposition of the county tax; or
(B) the city or town legislative body may submit the opinion question to the residents of
the city or town in accordance with this part because although a majority of the county's
registered voters voted against the county imposing the tax, the majority of the registered voters
who are residents of the city or town voted for the imposition of the county tax.
(c) Notwithstanding Subsection (6)(b), at any time a county legislative body may provide
a city or town legislative body described in Subsection (6)(a) a written resolution passed by the
county legislative body stating that the county legislative body is not seeking to impose a tax
under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological
Organizations or Facilities, which permits the city or town legislative body to submit under
Subsection (1)(a)(i) an opinion question to the city's or town's residents.
Section 5. Section 59-12-1402 (Effective 07/01/04) is amended to read:
59-12-1402 (Effective 07/01/04). Opinion question election -- Imposition of tax --
Uses of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.
(1) (a) (i) Except as provided in Subsections (1)(a)(ii) and 59-12-207.1 (7)(c), and subject
to Subsection (6), beginning on January 1, 2003, a city or town legislative body subject to this
part may submit an opinion question to the residents of that city or town, by majority vote of all
members of the legislative body, so that each resident of the city or town has an opportunity to
express the resident's opinion on the imposition of a local sales and use tax of .1% on the
transactions described in Subsection 59-12-103 (1) located within the city or town, to fund
recreational and zoological facilities and botanical, cultural, and zoological organizations in that

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city or town.
(ii) Notwithstanding Subsection (1)(a)(i), a city or town legislative body may not impose
a tax under this section:
(A) if the county in which the city or town is located imposes a tax under Part 7, County
Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities;
or
(B) on 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 .
(b) For purposes of this Subsection (1), the location of a transaction shall be determined
in accordance with Sections 59-12-207.1 through 59-12-207.4 .
(c) The election shall be held at a regular general election or a municipal general election,
as those terms are defined in Section 20A-1-102 , and shall follow the procedures outlined in Title
11, Chapter 14, Utah Municipal Bond Act, except as provided in Subsection (6).
(2) If the city or town legislative body determines that a majority of the city's or town's
registered voters voting on the imposition of the tax have voted in favor of the imposition of the
tax as prescribed in Subsection (1)(a), the city or town legislative body may impose the tax by a
majority vote of all members of the legislative body.
(3) The monies generated from any tax imposed under Subsection (2) shall be used for
financing:
(a) recreational and zoological facilities within the city or town or within the geographic
area of entities that are parties to an interlocal agreement, to which the city or town is a party,
providing for recreational or zoological facilities; and
(b) ongoing operating expenses of botanical, cultural, and zoological organizations within
the city or town or within the geographic area of entities that are parties to an interlocal
agreement, to which the city or town is a party, providing for the support of botanical, cultural, or
zoological organizations.
(4) (a) A tax under this part shall be:
(i) except as provided in Subsection (4)(b), levied at the same time and collected in the

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same manner as provided in Part 2, Local Sales and Use Tax Act; and
(ii) (A) levied for a period of [five] eight years; and
(B) may be reauthorized at the end of the [five] eight-year period in accordance with this
section.
(b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
Subsections 59-12-205 (2) through (5).
(5) (a) For purposes of this Subsection (5):
(i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4,
Annexation.
(ii) "Annexing area" means an area that is annexed into a city or town.
(b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a city or
town enacts or repeals a tax under this part, the enactment or repeal shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (5)(b)(ii) from the city or town.
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
(A) that the city or town will enact or repeal a tax under this part;
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
(D) if the city or town enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the
tax.
(c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
(5)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the imposition of the tax; and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under this section.
(ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
(5)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:

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(A) that began before the effective date of the repeal of the tax; and
(B) if the billing period for the transaction begins before the effective date of the repeal of
the tax imposed under this section.
(iii) Subsections (5)(c)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection 59-12-103 (1)(b);
(B) Subsection 59-12-103 (1)(c);
(C) Subsection 59-12-103 (1)(d);
(D) Subsection 59-12-103 (1)(e);
(E) Subsection 59-12-103 (1)(f);
(F) Subsection 59-12-103 (1)(g);
(G) Subsection 59-12-103 (1)(h);
(H) Subsection 59-12-103 (1)(i);
(I) Subsection 59-12-103 (1)(j); or
(J) Subsection 59-12-103 (1)(k).
(d) (i) Notwithstanding Subsection (5)(b)(i), if a tax due under this chapter on a catalogue
sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment
or repeal of a tax described in Subsection (5)(b)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under Subsection
(5)(b)(i).
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs on
or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this part
for an annexing area, the enactment or repeal shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (5)(e)(ii) from the city or town that annexes the annexing area.

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(ii) The notice described in Subsection (5)(e)(i)(B) shall state:
(A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
repeal a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
(D) the rate of the tax described in Subsection (5)(e)(ii)(A).
(f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
(5)(f)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the imposition of the tax; and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under this section.
(ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
(5)(f)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
(A) that began before the effective date of the repeal of the tax; and
(B) if the billing period for the transaction begins before the effective date of the repeal of
the tax imposed under this section.
(iii) Subsections (5)(f)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection 59-12-103 (1)(b);
(B) Subsection 59-12-103 (1)(c);
(C) Subsection 59-12-103 (1)(d);
(D) Subsection 59-12-103 (1)(e);
(E) Subsection 59-12-103 (1)(f);
(F) Subsection 59-12-103 (1)(g);
(G) Subsection 59-12-103 (1)(h);
(H) Subsection 59-12-103 (1)(i);
(I) Subsection 59-12-103 (1)(j); or
(J) Subsection 59-12-103 (1)(k).
(g) (i) Notwithstanding Subsection (5)(e)(i), if a tax due under this chapter on a catalogue

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sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment
or repeal of a tax described in Subsection (5)(e)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under Subsection
(5)(e)(i).
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(6) (a) Before a city or town legislative body submits an opinion question to the residents
of the city or town under Subsection (1)(a)(i), the city or town legislative body shall:
(i) submit to the county legislative body in which the city or town is located a written
notice of the intent to submit the opinion question to the residents of the city or town; and
(ii) receive from the county legislative body:
(A) a written resolution passed by the county legislative body stating that the county
legislative body is not seeking to impose a tax under Part 7, County Option Funding for
Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
(B) a written statement that in accordance with Subsection (6)(b) the results of a county
opinion question submitted to the residents of the county under Part 7, County Option Funding
for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city or
town legislative body to submit the opinion question to the residents of the city or town in
accordance with this part.
(b) (i) Within 60 days after the day the county legislative body receives from a city or
town legislative body described in Subsection (6)(a) the notice of the intent to submit an opinion
question to the residents of the city or town, the county legislative body shall provide the city or
town legislative body:
(A) the written resolution described in Subsection (6)(a)(ii)(A); or
(B) written notice that the county legislative body will submit an opinion question to the
residents of the county under Part 7, County Option Funding for Botanical, Cultural,
Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under that

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part.
(ii) If the county legislative body provides the city or town legislative body the written
notice that the county legislative body will submit an opinion question as provided in Subsection
(6)(b)(i)(B), the county legislative body shall submit the opinion question by no later than, from
the date the county legislative body sends the written notice, the later of:
(A) a 12-month period;
(B) the next regular primary election; or
(C) the next regular general election.
(iii) Within 30 days of the date of the canvass of the election at which the opinion
question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the city
or town legislative body described in Subsection (6)(a) written results of the opinion question
submitted by the county legislative body under Part 7, County Option Funding for Botanical,
Cultural, Recreational, and Zoological Organizations or Facilities, indicating that:
(A) (I) the city or town legislative body may not impose a tax under this part because a
majority of the county's registered voters voted in favor of the county imposing the tax and the
county legislative body by a majority vote approved the imposition of the tax; or
(II) for at least 12 months from the date the written results are submitted to the city or
town legislative body, the city or town legislative body may not submit to the county legislative
body a written notice of the intent to submit an opinion question under this part because a
majority of the county's registered voters voted against the county imposing the tax and the
majority of the registered voters who are residents of the city or town described in Subsection
(6)(a) voted against the imposition of the county tax; or
(B) the city or town legislative body may submit the opinion question to the residents of
the city or town in accordance with this part because although a majority of the county's
registered voters voted against the county imposing the tax, the majority of the registered voters
who are residents of the city or town voted for the imposition of the county tax.
(c) Notwithstanding Subsection (6)(b), at any time a county legislative body may provide
a city or town legislative body described in Subsection (6)(a) a written resolution passed by the

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county legislative body stating that the county legislative body is not seeking to impose a tax
under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological
Organizations or Facilities, which permits the city or town legislative body to submit under
Subsection (1)(a)(i) an opinion question to the city's or town's residents.
Section 6. Effective date.
This bill takes effect on May 3, 2004, except that the amendments to Sections 59-12-703
(Effective 07/01/04) and 59-12-1402 (Effective 07/01/04) take effect on July 1, 2004.

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