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First Substitute H.B. 378
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7 LONG TITLE
8 General Description:
9 This bill amends the Sales and Use Tax Act, the Transportation Finances Act, and
10 related provisions.
11 Highlighted Provisions:
12 This bill:
13 . enacts the Botanical, Cultural, Recreational, and Zoological Organizations or
14 Facilities Fund Act and provides for deposits of certain state sales and use tax
15 revenues into that fund;
16 . requires adjustments to the property tax certified tax rate under certain
17 circumstances if a county, city, or town imposes a local option sales and use tax for
18 transportation for the first time on or after January 1, 2008;
19 . enacts and modifies definitions;
20 . modifies state and local sales and use taxes and tax rates, including reducing the
21 state sales and use tax rate;
22 . addresses the sales and use taxation of amounts paid or charged for food and food
23 ingredients;
24 . modifies the distribution of revenues collected from certain local option sales and
25 use taxes;
26 . provides that food and food ingredients are not subject to certain state and local
27 sales and use taxes, except with respect to certain bundled transactions;
28 . addresses the amount of the refund allowed to a qualified emergency food agency;
29 . modifies notice requirements for enacting or repealing certain local option sales and
30 use taxes for transportation;
31 . repeals certain local option sales and use taxes;
32 . enacts an additional state sales and use tax and a supplemental state sales and use
33 tax and provides that the revenues collected from the taxes shall be deposited into
34 the General Fund;
35 . enacts a state sales and use tax for transportation and provides that the revenues
36 collected from the taxes shall be deposited into the:
37 . Public Transportation System Tax Highway Fund;
38 . Transportation Corridor Preservation Fund for Counties of the First or Second
39 Class;
40 . Transportation Debt Service Fund for Transit Districts Operating in a County of
41 the First Class; and
42 . Transportation Investment Fund of 2005;
43 . modifies the sales and use tax revenues required to be deposited into the:
44 . Local Transportation Corridor Preservation Fund;
45 . Public Transportation System Tax Highway Fund; or
46 . Transportation Investment Fund of 2005;
47 . provides for the distribution of revenues and interest in the State Projects Within
48 Counties Fund and provides for the repeal of that fund;
49 . creates the Transportation Corridor Preservation Fund for Counties of the First or
50 Second Class and provides for the expenditure of revenues deposited into that fund;
51 . creates the Transportation Debt Service Fund for Transit Districts Operating in a
52 County of the First Class and provides for the expenditure of revenues deposited
53 into that fund;
54 . grants rulemaking authority to the Transportation Commission;
55 . repeals obsolete language; and
56 . makes technical changes.
57 Monies Appropriated in this Bill:
58 None
59 Other Special Clauses:
60 This bill provides an effective date.
61 This bill provides revisor instructions.
62 Utah Code Sections Affected:
63 AMENDS:
64 10-1-405, as last amended by Chapter 253, Laws of Utah 2006
65 11-41-102, as last amended by Chapter 282, Laws of Utah 2006
66 17-34-3, as last amended by Chapter 9, Laws of Utah 2005, First Special Session
67 17-50-322, as enacted by Chapter 1, Laws of Utah 2006, Fourth Special Session
68 17C-1-403, as renumbered and amended by Chapter 359, Laws of Utah 2006
69 17C-1-406, as enacted by Chapter 359, Laws of Utah 2006
70 59-2-924, as last amended by Chapters 26, 105 and 359, Laws of Utah 2006
71 59-12-102, as last amended by Chapter 1, Laws of Utah 2006, Fourth Special Session
72 59-12-103, as last amended by Chapter 9, Laws of Utah 2006, Third Special Session
73 59-12-104.3, as last amended by Chapter 253, Laws of Utah 2006
74 59-12-108, as last amended by Chapters 253 and 282, Laws of Utah 2006
75 59-12-205, as last amended by Chapters 222 and 253, Laws of Utah 2006
76 59-12-501, as last amended by Chapter 253, Laws of Utah 2006
77 59-12-502, as last amended by Chapters 253 and 329, Laws of Utah 2006
78 59-12-503, as enacted by Chapter 131, Laws of Utah 1997
79 59-12-504, as last amended by Chapter 253, Laws of Utah 2006
80 59-12-902, as last amended by Chapter 18, Laws of Utah 2004
81 63-55b-172, as last amended by Chapter 1, Laws of Utah 2005, Second Special Session
82 72-2-117.5, as last amended by Chapter 1, Laws of Utah 2006, Fourth Special Session
83 72-2-121, as last amended by Chapter 1, Laws of Utah 2006, Fourth Special Session
84 72-2-121.1, as enacted by Chapter 282, Laws of Utah 2003
85 72-2-124, as last amended by Chapters 11 and 135, Laws of Utah 2006
86 ENACTS:
87 9-17-101, Utah Code Annotated 1953
88 9-17-102, Utah Code Annotated 1953
89 9-17-103, Utah Code Annotated 1953
90 59-12-1801, Utah Code Annotated 1953
91 59-12-1802, Utah Code Annotated 1953
92 59-12-1803, Utah Code Annotated 1953
93 59-12-1901, Utah Code Annotated 1953
94 59-12-1902, Utah Code Annotated 1953
95 59-12-1903, Utah Code Annotated 1953
96 59-12-2001, Utah Code Annotated 1953
97 59-12-2002, Utah Code Annotated 1953
98 59-12-2003, Utah Code Annotated 1953
99 72-2-125, Utah Code Annotated 1953
100 72-2-126, Utah Code Annotated 1953
101 REPEALS:
102 59-12-701, as last amended by Chapter 296, Laws of Utah 2003
103 59-12-702, as last amended by Chapter 186, Laws of Utah 2004
104 59-12-703, as last amended by Chapter 253, Laws of Utah 2006
105 59-12-704, as last amended by Chapter 296, Laws of Utah 2003
106 59-12-705, as enacted by Chapter 284, Laws of Utah 1996
107 59-12-1001, as last amended by Chapter 253, Laws of Utah 2006
108 59-12-1002, as last amended by Chapter 253, Laws of Utah 2006
109 59-12-1301, as enacted by Chapter 243, Laws of Utah 1998
110 59-12-1302, as last amended by Chapter 253, Laws of Utah 2006
111 59-12-1401, as last amended by Chapter 317, Laws of Utah 2004
112 59-12-1402, as last amended by Chapter 253, Laws of Utah 2006
113 59-12-1403, as enacted by Chapter 192, Laws of Utah 2001
114 59-12-1501, as enacted by Chapter 282, Laws of Utah 2003
115 59-12-1502, as enacted by Chapter 282, Laws of Utah 2003
116 59-12-1503, as last amended by Chapter 253, Laws of Utah 2006
117 59-12-1701, as enacted by Chapter 1, Laws of Utah 2006, Fourth Special Session
118 59-12-1702, as enacted by Chapter 1, Laws of Utah 2006, Fourth Special Session
119 59-12-1703, as enacted by Chapter 1, Laws of Utah 2006, Fourth Special Session
120 59-12-1704, as enacted by Chapter 1, Laws of Utah 2006, Fourth Special Session
121 59-12-1705, as enacted by Chapter 1, Laws of Utah 2006, Fourth Special Session
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123 Be it enacted by the Legislature of the state of Utah:
124 Section 1. Section 9-17-101 is enacted to read:
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128 9-17-101. Title.
129 This chapter is known as the "Botanical, Cultural, Recreational, and Zoological
130 Organizations or Facilities Fund Act."
131 Section 2. Section 9-17-102 is enacted to read:
132 9-17-102. Definitions.
133 As used in this chapter:
134 (1) "Administrative unit" means a division of a private nonprofit organization or
135 institution that:
136 (a) would, if it were a separate entity, be a botanical organization or cultural
137 organization; and
138 (b) consistently maintains books and records separate from those of its parent
139 organization.
140 (2) "Botanical organization" means:
141 (a) a private nonprofit organization or institution having as its primary purpose the
142 advancement and preservation of plant science through horticultural display, botanical
143 research, and community education; and
144 (b) an administrative unit.
145 (3) "Cultural facility" is as defined in Section 59-12-602 .
146 (4) (a) "Cultural organization":
147 (i) means:
148 (A) a private nonprofit organization or institution having as its primary purpose the
149 advancement and preservation of:
150 (I) natural history;
151 (II) art;
152 (III) music;
153 (IV) theater; or
154 (V) dance; and
155 (B) an administrative unit; and
156 (ii) includes:
157 (A) a private nonprofit organization or institution having as its primary purpose the
158 advancement and preservation of history; or
159 (B) a municipal or county cultural council having as its primary purpose the
160 advancement and preservation of:
161 (I) history;
162 (II) natural history;
163 (III) art;
164 (IV) music;
165 (V) theater; or
166 (VI) dance.
167 (b) "Cultural organization" does not include:
168 (i) any agency of the state;
169 (ii) except as provided in Subsection (4)(a)(ii)(B), any political subdivision of the state;
170 (iii) any educational institution whose annual revenues are directly derived more than
171 50% from state funds; or
172 (iv) in a county of the first or second class, any radio or television broadcasting
173 network or station, cable communications system, newspaper, or magazine.
174 (5) "Fiscal year" means a one-year period beginning on July 1 of each year.
175 (6) "Fund" means the Botanical, Cultural, Recreational, and Zoological Organizations
176 or Facilities Fund created by Section 9-17-103 .
177 (7) "Institution" means any of the institutions listed in Subsections 53B-1-102 (1)(b)
178 through (l).
179 (8) "Recreational facility" means any publicly owned or operated park, campground,
180 marina, dock, golf course, playground, athletic field, gymnasium, swimming pool, trail system,
181 cultural facility, or other facility used for recreational purposes.
182 (9) "Rural radio station" means a nonprofit radio station based in a county of the third,
183 fourth, fifth, or sixth class.
184 (10) In a county of the first class, "zoological facilities" means any public,
185 public-private partnership, or private nonprofit buildings, exhibits, utilities and infrastructure,
186 walkways, pathways, roadways, offices, administration facilities, public service facilities,
187 educational facilities, enclosures, public viewing areas, animal barriers, animal housing, animal
188 care facilities, and veterinary and hospital facilities related to the advancement, exhibition, or
189 preservation of mammals, birds, reptiles, or amphibians.
190 (11) (a) (i) Except as provided in Subsection (11)(a)(ii), "zoological organization"
191 means a public, public-private partnership, or private nonprofit organization having as its
192 primary purpose the advancement and preservation of zoology.
193 (ii) In a county of the first class, "zoological organization" means a nonprofit
194 organization having as its primary purpose the advancement and exhibition of mammals, birds,
195 reptiles, or amphibians to an audience of 75,000 or more persons annually.
196 (b) "Zoological organization" does not include any agency of the state, educational
197 institution, radio or television broadcasting network or station, cable communications system,
198 newspaper, or magazine.
199 Section 3. Section 9-17-103 is enacted to read:
200 9-17-103. Botanical, Cultural, Recreational, and Zoological Organizations or
201 Facilities Fund -- Source of revenues -- Interest -- Distribution of revenues -- Expenditure
202 of revenues -- Governor's Office of Planning and Budget shall provide amounts of
203 distributions -- Unexpended revenues lapse into General Fund.
204 (1) There is created a restricted special revenue fund known as the Botanical, Cultural,
205 Recreational, and Zoological Organizations or Facilities Fund.
206 (2) (a) The fund shall be funded by the sales and use tax revenues described in
207 Subsection 59-12-103 (10).
208 (b) Any interest earned on the fund shall be deposited into the General Fund.
209 (3) Subject to Subsection (4), the executive director shall for a fiscal year distribute
210 monies deposited into the fund to each county, city, or town:
211 (a) that, on December 31, 2007, imposes a tax:
212 (i) for a county, to fund:
213 (A) recreational and zoological facilities located within the county or a city or town
214 located in the county, except a city or town that, on December 31, 2007, imposes a tax to
215 finance an organization or facility described in Subsection (3)(a)(ii); and
216 (B) ongoing operating expenses of:
217 (I) recreational facilities described in Subsection (3)(a)(i)(A);
218 (II) botanical, cultural, and zoological organizations within the county; and
219 (III) rural radio stations within the county; or
220 (ii) for a city or town, to finance:
221 (A) recreational and zoological facilities within the city or town or within the
222 geographic area of entities that are parties to an interlocal agreement, to which the city or town
223 is a party, providing for recreational or zoological facilities; and
224 (B) ongoing operating expenses of botanical, cultural, and zoological organizations
225 within the city or town or within the geographic area of entities that are parties to an interlocal
226 agreement, to which the city or town is a party, providing for the support of botanical, cultural,
227 or zoological organizations;
228 (b) for which the county's, city's, or town's authority to impose a tax described in
229 Subsection (3)(a) is repealed by this bill; and
230 (c) that pays debt service for that fiscal year on a bond or other indebtedness, if that
231 bond or other indebtedness is secured by revenues generated by a tax described in Subsection
232 (3)(a).
233 (4) (a) Except as provided in Subsection (4)(b), each county, city, or town described in
234 Subsection (3) shall receive a distribution required by Subsection (3) in the amount:
235 (i) for the period beginning January 1, 2008, and ending June 30, 2008, required for the
236 county, city, or town to pay 1/2 of the debt service described in Subsection (3)(c) for that
237 period; and
238 (ii) for fiscal years beginning with fiscal year 2008-09, required for the county, city, or
239 town to pay the debt service described in Subsection (3)(c) for that fiscal year.
240 (b) If the monies deposited into the fund are insufficient to make the distributions
241 required by Subsection (4)(a), the monies deposited into the fund for a fiscal year shall be
242 distributed to each county, city, or town described in Subsection (3) in an amount equal to the
243 product of:
244 (i) for the period beginning January 1, 2008, and ending June 30, 2008:
245 (A) the amount deposited into the fund in accordance with Subsection 59-12-103 (10)
246 for that fiscal year; and
247 (B) a percentage calculated by determining the proportion of debt service described in
248 Subsection (3)(c) that the county, city, or town is required to pay for the period beginning
249 January 1, 2008, and ending June 30, 2008 as compared to the total amount of debt service
250 described in Subsection (3)(c) that all counties, cities, and towns described in Subsection (3)
251 are required to pay for that period; and
252 (ii) for fiscal years beginning with fiscal year 2008-09:
253 (A) the amount deposited into the fund in accordance with Subsection 59-12-103 (10)
254 for that fiscal year; and
255 (B) a percentage calculated by determining the proportion of debt service described in
256 Subsection (3)(c) that the county, city, or town is required to pay for that fiscal year as
257 compared to the total amount of debt service described in Subsection (3)(c) that all counties,
258 cities, and towns described in Subsection (3) are required to pay for that fiscal year.
259 (5) A county, city, or town that receives a distribution in accordance with Subsections
260 (3) and (4) shall expend the distribution to pay the debt service described in Subsection (3)(c)
261 for the fiscal year for which the county, city, or town receives the distribution.
262 (6) Subject to Subsections (7) and (8), if, after the executive director makes the
263 distributions required by Subsections (3) and (4) there are monies remaining in the fund for a
264 fiscal year, the executive director shall for that fiscal year distribute those remaining monies to
265 each county, city, or town:
266 (a) that, on December 31, 2007, imposes a tax:
267 (i) for a county, to fund:
268 (A) recreational and zoological facilities located within the county or a city or town
269 located in the county, except a city or town that, on December 31, 2007, imposes a tax to
270 finance an organization or facility described in Subsection (6)(a)(ii); and
271 (B) ongoing operating expenses of:
272 (I) recreational facilities described in Subsection (6)(a)(i)(A);
273 (II) botanical, cultural, and zoological organizations within the county; and
274 (III) rural radio stations within the county; or
275 (ii) for a city or town, to finance:
276 (A) recreational and zoological facilities within the city or town or within the
277 geographic area of entities that are parties to an interlocal agreement, to which the city or town
278 is a party, providing for recreational or zoological facilities; and
279 (B) ongoing operating expenses of botanical, cultural, and zoological organizations
280 within the city or town or within the geographic area of entities that are parties to an interlocal
281 agreement, to which the city or town is a party, providing for the support of botanical, cultural,
282 or zoological organizations; and
283 (b) for which the county's, city's, or town's authority to impose a tax described in
284 Subsection (6)(a) is repealed by this bill.
285 (7) (a) Except as provided in Subsections (7)(b) through (d), each county, city, or town
286 described in Subsection (6) shall receive a distribution required by Subsection (6) in the
287 amount equal to the revenues that the State Tax Commission distributed for fiscal year 2005-06
288 to the county, city, or town that are collected from a tax:
289 (i) imposed:
290 (A) for a county, to fund:
291 (I) recreational and zoological facilities located within the county or a city or town
292 located in the county, except a city or town that, on December 31, 2007, imposes a tax to
293 finance an organization or facility described in Subsection (7)(a)(i)(B); and
294 (II) ongoing operating expenses of:
295 (Aa) recreational facilities described in Subsection (7)(a)(i)(A)(I);
296 (Bb) botanical, cultural, and zoological organizations within the county; and
297 (Cc) rural radio stations within the county; or
298 (B) for a city or town, to finance:
299 (I) recreational and zoological facilities within the city or town or within the
300 geographic area of entities that are parties to an interlocal agreement, to which the city or town
301 is a party, providing for recreational or zoological facilities; and
302 (II) ongoing operating expenses of botanical, cultural, and zoological organizations
303 within the city or town or within the geographic area of entities that are parties to an interlocal
304 agreement, to which the city or town is a party, providing for the support of botanical, cultural,
305 or zoological organizations; and
306 (ii) for which the county's, city's, or town's authority to impose a tax described in
307 Subsection (7)(a)(i) is repealed by this bill.
308 (b) If the monies deposited into the fund are insufficient to make the distributions
309 required by Subsection (7)(a), the monies deposited into the fund for a fiscal year shall be
310 distributed to each county, city, or town described in Subsection (6) in an amount equal to the
311 product of:
312 (i) the amount remaining in the fund for that fiscal year after the executive director
313 makes the distributions required by Subsections (3) and (4); and
314 (ii) a percentage calculated by determining the proportion of revenues described in
315 Subsection (7)(a) that the State Tax Commission distributed for fiscal year 2005-06 to the
316 county, city, or town as compared to the total revenues described in Subsection (7)(a) that the
317 State Tax Commission distributed for fiscal year 2005-06 to all counties, cities, and towns.
318 (c) For purposes of this Subsection (7), if a county, city, or town described in
319 Subsection (6) imposes a tax described in Subsection (7)(a)(i) for the first time on or after July
320 1, 2006:
321 (i) the distribution required by this Subsection (7) shall be an amount equal to the
322 estimated amount that the State Tax Commission would have distributed to the county, city, or
323 town for fiscal year 2005-06 if the county, city, or town had imposed the tax on July 1, 2005;
324 and
325 (ii) the Governor's Office of Planning and Budget shall estimate the amount that the
326 State Tax Commission would have distributed to the county, city, or town for fiscal year
327 2005-06 if the county, city, or town had imposed the tax on July 1, 2005.
328 (d) A county, city, or town may receive a distribution under this Subsection (7) only for
329 the remaining time period that the county, city, or town would have been authorized to impose
330 a tax described in Subsection (7)(a)(i) if the county's, city's, or town's authority to impose the
331 tax described in Subsection (7)(a)(i) had not been repealed by this bill.
332 (8) A county, city, or town that receives a distribution in accordance with Subsections
333 (6) and (7) shall expend the distribution:
334 (a) for a county, to fund for the fiscal year for which the county receives the
335 distribution:
336 (i) recreational and zoological facilities located within the county or a city or town
337 located in the county, except a city or town that, on December 31, 2007, imposes a tax to
338 finance an organization or facility described in Subsection (8)(b); and
339 (ii) ongoing operating expenses of:
340 (A) recreational facilities described in Subsection (8)(a)(i);
341 (B) botanical, cultural, and zoological organizations within the county; and
342 (C) rural radio stations within the county; or
343 (b) for a city or town, to finance for the fiscal year for which the city or town receives
344 the distribution:
345 (i) recreational and zoological facilities within the city or town or within the
346 geographic area of entities that are parties to an interlocal agreement, to which the city or town
347 is a party, providing for recreational or zoological facilities; and
348 (ii) ongoing operating expenses of botanical, cultural, and zoological organizations
349 within the city or town or within the geographic area of entities that are parties to an interlocal
350 agreement, to which the city or town is a party, providing for the support of botanical, cultural,
351 or zoological organizations.
352 (9) On or before April 1 of each year, the Governor's Office of Planning and Budget
353 shall provide the executive director with:
354 (a) the estimate required by Subsection (7)(c); and
355 (b) the amounts of the distributions required by this section.
356 (10) Any monies remaining in the fund at the end of a fiscal year after making the
357 distributions required by this section shall lapse into the General Fund.
358 Section 4. Section 10-1-405 is amended to read:
359 10-1-405. Collection of taxes by commission -- Uniform interlocal agreement --
360 Rulemaking authority -- Charge for services.
361 (1) Subject to the other provisions of this section, the commission shall collect,
362 enforce, and administer any municipal telecommunications license tax imposed under this part
363 pursuant to:
364 (a) the same procedures used in the administration, collection, and enforcement of the
365 state sales and use tax under:
366 (i) Title 59, Chapter 1, General Taxation Policies; and
367 (ii) Title 59, Chapter 12, Part 1, Tax Collection:
368 (A) except for:
369 (I) Subsection 59-12-103 (2)[
370 (II) Section 59-12-104 ;
371 (III) Section 59-12-104.1 ;
372 (IV) Section 59-12-104.2 ; and
373 (V) Section 59-12-107.1 ; and
374 (B) except that for purposes of Section 59-12-110 , the term "taxpayer" may include a
375 customer from whom a municipal telecommunications license tax is recovered in accordance
376 with Subsection 10-1-403 (2); and
377 (b) a uniform interlocal agreement:
378 (i) between:
379 (A) the municipality that imposes the municipal telecommunications license tax; and
380 (B) the commission;
381 (ii) that is executed under Title 11, Chapter 13, Interlocal Cooperation Act;
382 (iii) that complies with Subsection (2)(a); and
383 (iv) that is developed by rule in accordance with Subsection (2)(b).
384 (2) (a) The uniform interlocal agreement described in Subsection (1) shall provide that
385 the commission shall:
386 (i) transmit monies collected under this part:
387 (A) monthly; and
388 (B) by electronic funds transfer by the commission to the municipality;
389 (ii) conduct audits of the municipal telecommunications license tax;
390 (iii) charge the municipality for the commission's services under this section in an
391 amount:
392 (A) sufficient to reimburse the commission for the cost to the commission in rendering
393 the services; and
394 (B) that may not exceed an amount equal to 1.5% of the municipal telecommunications
395 license tax imposed by the ordinance of the municipality; and
396 (iv) collect, enforce, and administer the municipal telecommunications license tax
397 authorized under this part pursuant to the same procedures used in the administration,
398 collection, and enforcement of the state sales and use tax as provided in Subsection (1)(a).
399 (b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
400 commission shall develop a uniform interlocal agreement that meets the requirements of this
401 section.
402 (3) The administrative fee charged under Subsection (2)(a) shall be:
403 (a) deposited in the Sales and Use Tax Administrative Fees Account; and
404 (b) used for administration of municipal telecommunications license taxes under this
405 part.
406 Section 5. Section 11-41-102 is amended to read:
407 11-41-102. Definitions.
408 As used in this chapter:
409 (1) "Agreement" means an oral or written agreement between a:
410 (a) (i) county; or
411 (ii) municipality; and
412 (b) person.
413 (2) "Municipality" means a:
414 (a) city; or
415 (b) town.
416 (3) "Payment" includes:
417 (a) a payment;
418 (b) a rebate;
419 (c) a refund; or
420 (d) an amount similar to Subsections (3)(a) through (c).
421 (4) "Regional retail business" means a:
422 (a) retail business that occupies a floor area of more than 80,000 square feet;
423 (b) dealer as defined in Section 41-1a-102 ;
424 (c) retail shopping facility that has at least two anchor tenants if the total number of
425 anchor tenants in the shopping facility occupy a total floor area of more than 150,000 square
426 feet; or
427 (d) grocery store that occupies a floor area of more than 30,000 square feet.
428 (5) (a) "Sales and use tax" means a tax:
429 (i) imposed on transactions within a:
430 (A) county; or
431 (B) municipality; and
432 (ii) except as provided in Subsection (5)(b), authorized under Title 59, Chapter 12,
433 Sales and Use Tax Act.
434 (b) Notwithstanding Subsection (5)(a)(ii), "sales and use tax" does not include a tax
435 authorized under:
436 (i) Subsection 59-12-103 (2)(a)(i);
437 (ii) Subsection 59-12-103 (2)(b)(i)[
438 (iii) Subsection 59-12-103 (2)[
439 (iv) Subsection 59-12-103 (2)(d)(i);
440 (v) Subsection 59-12-103 (2)(e)(ii)(A);
441 (vi) Subsection 59-12-103 (2)(e)(iii)(A);
442 [
443 [
444 [
445 [
446 [
447 (6) (a) "Sales and use tax incentive payment" means a payment of revenues:
448 (i) to a person;
449 (ii) by a:
450 (A) county; or
451 (B) municipality;
452 (iii) to induce the person to locate or relocate a regional retail business within the:
453 (A) county; or
454 (B) municipality; and
455 (iv) that are derived from a sales and use tax.
456 (b) "Sales and use tax incentive payment" does not include funding for public
457 infrastructure.
458 Section 6. Section 17-34-3 is amended to read:
459 17-34-3. Taxes or service charges.
460 (1) (a) If a county furnishes the municipal-type services and functions described in
461 Section 17-34-1 to areas of the county outside the limits of incorporated cities or towns, the
462 entire cost of the services or functions so furnished shall be defrayed from funds that the county
463 has derived from:
464 (i) taxes that the county may lawfully levy or impose outside the limits of incorporated
465 towns or cities;
466 (ii) service charges or fees the county may impose upon the persons benefited in any
467 way by the services or functions; or
468 (iii) a combination of these sources.
469 (b) As the taxes or service charges or fees are levied and collected, they shall be placed
470 in a special revenue fund of the county and shall be disbursed only for the rendering of the
471 services or functions established in Section 17-34-1 within the unincorporated areas of the
472 county or as provided in Subsection 10-2-121 (2).
473 (2) For the purpose of levying taxes, service charges, or fees provided in this section,
474 the county legislative body may establish a district or districts in the unincorporated areas of
475 the county.
476 (3) Nothing contained in this chapter may be construed to authorize counties to impose
477 or levy taxes not otherwise allowed by law.
478 (4) (a) A county required under Subsection 17-34-1 (4) to provide advanced life support
479 and paramedic services to the unincorporated area of the county and that previously paid for
480 those services through a countywide levy may increase its levy under Subsection (1)(a)(i) to
481 generate in the unincorporated area of the county the same amount of revenue as the county
482 loses from that area due to the required decrease in the countywide certified tax rate under
483 Subsection 59-2-924 (2)[
484 (b) An increase in tax rate under Subsection (4)(a) is exempt from the notice and
485 hearing requirements of Sections 59-2-918 and 59-2-919 .
486 (5) Notwithstanding any other provision of this chapter, a county providing fire,
487 paramedic, and police protection services in a designated recreational area, as provided in
488 Subsection 17-34-1 (5), may fund those services from the county general fund with revenues
489 derived from both inside and outside the limits of cities and towns, and the funding of those
490 services is not limited to unincorporated area revenues.
491 Section 7. Section 17-50-322 is amended to read:
492 17-50-322. County funding for a fixed guideway.
493 (1) For purposes of this section, "fixed guideway" means a public transit facility that
494 uses and occupies:
495 (a) rail for the use of public transit; or
496 (b) a separate right-of-way for the use of public transit.
497 (2) (a) Except as provided in Subsection (2)(b), a county legislative body may not levy
498 a property tax or expend revenues from uniform fees or any tax or fee imposed in lieu of a
499 property tax, to purchase, erect, repair, rebuild, maintain, or otherwise fund a fixed guideway.
500 (b) Subsection (2)(a) does not apply to a property tax levy imposed by a county for the
501 purpose of paying for bonds if[
502 by voters for issuance to fund a fixed guideway[
503 [
504 Section 8. Section 17C-1-403 is amended to read:
505 17C-1-403. Tax increment under a pre-July 1, 1993 project area plan.
506 (1) This section applies to tax increment under a pre-July 1, 1993 project area plan
507 only.
508 (2) (a) Beginning with the first tax year after April 1, 1983 for which an agency accepts
509 tax increment, an agency may be paid:
510 (i) (A) for the first through the fifth tax years, 100% of tax increment;
511 (B) for the sixth through the tenth tax years, 80% of tax increment;
512 (C) for the eleventh through the fifteenth tax years, 75% of tax increment;
513 (D) for the sixteenth through the twentieth tax years, 70% of tax increment; and
514 (E) for the twenty-first through the twenty-fifth tax years, 60% of tax increment; or
515 (ii) for an agency that has caused a taxing entity committee to be created under
516 Subsection 17C-1-402 (1), any percentage of tax increment up to 100% and for any length of
517 time that the taxing entity committee approves.
518 (b) Notwithstanding any other provision of this section:
519 (i) an agency may be paid 100% of tax increment from a project area for 32 years after
520 April 1, 1983 to pay principal and interest on agency indebtedness incurred before April 1,
521 1983, even though the size of the project area from which tax increment is paid to the agency
522 exceeds 100 acres of privately owned property under a project area plan adopted on or before
523 April 1, 1983; and
524 (ii) for up to 32 years after April 1, 1983, an agency debt incurred before April 1, 1983
525 may be refinanced and paid from 100% of tax increment if the principal amount of the debt is
526 not increased in the refinancing.
527 (3) (a) For purposes of this Subsection (3), "additional tax increment" means the
528 difference between 100% of tax increment for a tax year and the amount of tax increment an
529 agency is paid for that tax year under the percentages and time periods specified in Subsection
530 (2)(a).
531 (b) Notwithstanding the tax increment percentages and time periods in Subsection
532 (2)(a), an agency may be paid additional tax increment for a period ending 32 years after the
533 first tax year after April 1, 1983 for which the agency receives tax increment from the project
534 area if:
535 (i) (A) the additional tax increment is used solely to pay all or part of the value of the
536 land for and the cost of the installation and construction of a publicly or privately owned
537 convention center or sports complex or any building, facility, structure, or other improvement
538 related to the convention center or sports complex, including parking and infrastructure
539 improvements;
540 (B) construction of the convention center or sports complex or related building,
541 facility, structure, or other improvement is commenced on or before June 30, 2002;
542 (C) the additional tax increment is pledged to pay all or part of the value of the land for
543 and the cost of the installation and construction of the convention center or sports complex or
544 related building, facility, structure, or other improvement; and
545 (D) the agency board and the community legislative body have determined by
546 resolution that the convention center or sports complex is:
547 (I) within and a benefit to a project area;
548 (II) not within but still a benefit to a project area; or
549 (III) within a project area in which substantially all of the land is publicly owned and a
550 benefit to the community; or
551 (ii) (A) the additional tax increment is used to pay some or all of the cost of the land
552 for and installation and construction of a recreational facility[
553
554 the recreational or cultural facility, whether or not the facility is located within a project area;
555 (B) construction of the recreational or cultural facility is commenced on or before
556 December 31, 2005; and
557 (C) the additional tax increment is pledged on or before July 1, 2005, to pay all or part
558 of the cost of the land for and the installation and construction of the recreational or cultural
559 facility, including parking and infrastructure improvements related to the recreational or
560 cultural facility.
561 (c) Notwithstanding Subsection (3)(b)(ii), a school district may not, without its
562 consent, be paid less tax increment because of application of Subsection (3)(b)(ii) than it would
563 have been paid without that Subsection.
564 (4) Notwithstanding any other provision of this section, an agency may use tax
565 increment received under Subsection (2) for any of the uses indicated in Subsection (3).
566 Section 9. Section 17C-1-406 is amended to read:
567 17C-1-406. Additional tax increment under certain post-June 30, 1993 project
568 area plans.
569 (1) This section applies to a post-June 30, 1993 project area plan adopted before May
570 1, 2006.
571 (2) An agency may, without the approval of the taxing entity committee, elect to be
572 paid 100% of annual tax increment for each year beyond the periods specified in Subsection
573 17C-1-404 (2) to a maximum of 25 years, including the years the agency is paid tax increment
574 under Subsection 17C-1-404 (2), if:
575 (a) for an agency in a city in which is located all or a portion of an interchange on I-15
576 or that would directly benefit from an interchange on I-15:
577 (i) the tax increment paid to the agency during the additional years is used to pay some
578 or all of the cost of the installation, construction, or reconstruction of:
579 (A) an interchange on I-15, whether or not the interchange is located within a project
580 area; or
581 (B) frontage and other roads connecting to the interchange, as determined by the
582 Department of Transportation created under Section 72-1-201 and the Transportation
583 Commission created under Section 72-1-301 , whether or not the frontage or other road is
584 located within a project area; and
585 (ii) the installation, construction, or reconstruction of the interchange or frontage and
586 other roads has begun on or before June 30, 2002; or
587 (b) for an agency in a city of the first or second class:
588 (i) the tax increment paid to the agency during the additional years is used to pay some
589 or all of the cost of the land for and installation and construction of a recreational facility[
590
591 improvements related to the recreational or cultural facility, whether or not the facility is
592 located within a project area; and
593 (ii) the installation or construction of the recreational or cultural facility has begun on
594 or before June 30, 2002.
595 (3) Notwithstanding any other provision of this section, an agency may use tax
596 increment received under Subsection 17C-1-404 (2) for any of the uses indicated in this section.
597 (4) Notwithstanding Subsection (2), a school district may not, without its consent,
598 receive less tax increment because of application of Subsection (2) than it would have received
599 without that Subsection.
600 Section 10. Section 59-2-924 is amended to read:
601 59-2-924. Report of valuation of property to county auditor and commission --
602 Transmittal by auditor to governing bodies -- Certified tax rate -- Calculation of certified
603 tax rate -- Rulemaking authority -- Adoption of tentative budget.
604 (1) (a) Before June 1 of each year, the county assessor of each county shall deliver to
605 the county auditor and the commission the following statements:
606 (i) a statement containing the aggregate valuation of all taxable property in each taxing
607 entity; and
608 (ii) a statement containing the taxable value of any additional personal property
609 estimated by the county assessor to be subject to taxation in the current year.
610 (b) The county auditor shall, on or before June 8, transmit to the governing body of
611 each taxing entity:
612 (i) the statements described in Subsections (1)(a)(i) and (ii);
613 (ii) an estimate of the revenue from personal property;
614 (iii) the certified tax rate; and
615 (iv) all forms necessary to submit a tax levy request.
616 (2) (a) (i) The "certified tax rate" means a tax rate that will provide the same ad
617 valorem property tax revenues for a taxing entity as were budgeted by that taxing entity for the
618 prior year.
619 (ii) For purposes of this Subsection (2), "ad valorem property tax revenues" do not
620 include:
621 (A) collections from redemptions;
622 (B) interest; and
623 (C) penalties.
624 (iii) (A) Except as provided in Subsection (2)(a)(v), the certified tax rate shall be
625 calculated by dividing the ad valorem property tax revenues budgeted for the prior year by the
626 taxing entity by the amount calculated under Subsection (2)(a)(iii)(B).
627 (B) For purposes of Subsection (2)(a)(iii)(A), the legislative body of a taxing entity
628 shall calculate an amount as follows:
629 (I) calculate for the taxing entity the difference between:
630 (Aa) the aggregate taxable value of all property taxed; and
631 (Bb) any redevelopment adjustments for the current calendar year;
632 (II) after making the calculation required by Subsection (2)(a)(iii)(B)(I), calculate an
633 amount determined by increasing or decreasing the amount calculated under Subsection
634 (2)(a)(iii)(B)(I) by the average of the percentage net change in the value of taxable property for
635 the equalization period for the three calendar years immediately preceding the current calendar
636 year;
637 (III) after making the calculation required by Subsection (2)(a)(iii)(B)(II), calculate the
638 product of:
639 (Aa) the amount calculated under Subsection (2)(a)(iii)(B)(II); and
640 (Bb) the percentage of property taxes collected for the five calendar years immediately
641 preceding the current calendar year; and
642 (IV) after making the calculation required by Subsection (2)(a)(iii)(B)(III), calculate an
643 amount determined by subtracting from the amount calculated under Subsection
644 (2)(a)(iii)(B)(III) any new growth as defined in this section:
645 (Aa) within the taxing entity; and
646 (Bb) for the current calendar year.
647 (C) For purposes of Subsection (2)(a)(iii)(B)(I), the aggregate taxable value of all
648 property taxed includes:
649 (I) the total taxable value of the real and personal property contained on the tax rolls;
650 and
651 (II) the taxable value of any additional personal property estimated by the county
652 assessor to be subject to taxation in the current year.
653 (D) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
654 the commission may prescribe rules for calculating redevelopment adjustments for a calendar
655 year.
656 (iv) (A) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking
657 Act, the commission shall make rules determining the calculation of ad valorem property tax
658 revenues budgeted by a taxing entity.
659 (B) For purposes of Subsection (2)(a)(iv)(A), ad valorem property tax revenues
660 budgeted by a taxing entity shall be calculated in the same manner as budgeted property tax
661 revenues are calculated for purposes of Section 59-2-913 .
662 (v) The certified tax rates for the taxing entities described in this Subsection (2)(a)(v)
663 shall be calculated as follows:
664 (A) except as provided in Subsection (2)(a)(v)(B), for new taxing entities the certified
665 tax rate is zero;
666 (B) for each municipality incorporated on or after July 1, 1996, the certified tax rate is:
667 (I) in a county of the first, second, or third class, the levy imposed for municipal-type
668 services under Sections 17-34-1 and 17-36-9 ; and
669 (II) in a county of the fourth, fifth, or sixth class, the levy imposed for general county
670 purposes and such other levies imposed solely for the municipal-type services identified in
671 Section 17-34-1 and Subsection 17-36-3 (22); and
672 (C) for debt service voted on by the public, the certified tax rate shall be the actual levy
673 imposed by that section, except that the certified tax rates for the following levies shall be
674 calculated in accordance with Section 59-2-913 and this section:
675 (I) school leeways provided for under Sections 11-2-7 , 53A-16-110 , 53A-17a-125 ,
676 53A-17a-127 , 53A-17a-133 , 53A-17a-134 , 53A-17a-143 , 53A-17a-145 , and 53A-21-103 ; and
677 (II) levies to pay for the costs of state legislative mandates or judicial or administrative
678 orders under Section 59-2-906.3 .
679 (vi) (A) A judgment levy imposed under Section 59-2-1328 or 59-2-1330 shall be
680 established at that rate which is sufficient to generate only the revenue required to satisfy one
681 or more eligible judgments, as defined in Section 59-2-102 .
682 (B) The ad valorem property tax revenue generated by the judgment levy shall not be
683 considered in establishing the taxing entity's aggregate certified tax rate.
684 (b) (i) For the purpose of calculating the certified tax rate, the county auditor shall use
685 the taxable value of property on the assessment roll.
686 (ii) For purposes of Subsection (2)(b)(i), the taxable value of property on the
687 assessment roll does not include new growth as defined in Subsection (2)(b)(iii).
688 (iii) "New growth" means:
689 (A) the difference between the increase in taxable value of the taxing entity from the
690 previous calendar year to the current year; minus
691 (B) the amount of an increase in taxable value described in Subsection (2)(b)(iv).
692 (iv) Subsection (2)(b)(iii)(B) applies to the following increases in taxable value:
693 (A) the amount of increase to locally assessed real property taxable values resulting
694 from factoring, reappraisal, or any other adjustments; or
695 (B) the amount of an increase in the taxable value of property assessed by the
696 commission under Section 59-2-201 resulting from a change in the method of apportioning the
697 taxable value prescribed by:
698 (I) the Legislature;
699 (II) a court;
700 (III) the commission in an administrative rule; or
701 (IV) the commission in an administrative order.
702 (c) (i) Beginning January 1, 1997, if a taxing entity receives increased revenues from
703 uniform fees on tangible personal property under Section 59-2-404 , 59-2-405 , 59-2-405.1 ,
704 59-2-405.2 , or 59-2-405.3 as a result of any county imposing a sales and use tax under Chapter
705 12, Part 11, County Option Sales and Use Tax, the taxing entity shall decrease its certified tax
706 rate to offset the increased revenues.
707 (ii) (A) Except as provided in Subsection (2)(c)(ii)(B), for a tax imposed for the first
708 time in accordance with Section 59-12-502 on or after January 1, 2008, if a taxing entity
709 receives increased revenues from uniform fees on tangible personal property under Section
710 59-2-404 , 59-2-405 , 59-2-405.1 , 59-2-405.2 , or 59-2-405.3 as a result of any county, city, or
711 town imposing a sales and use tax under Section 59-12-502 for the first time, the taxing entity
712 shall decrease its certified tax rate to offset the increased revenues.
713 (B) The requirement of Subsection (2)(c)(ii)(A) for a taxing entity to decrease its
714 certified tax rate does not apply to a taxing entity within a county if that county:
715 (I) on December 31, 2007, imposes a tax under Chapter 12, Part 15, County Option
716 Sales and Use Tax for Highways, Fixed Guideways, or Systems for Public Transit; and
717 (II) imposes a tax for the first time in accordance with Section 59-12-502 on January 1,
718 2008.
719 (d) (i) [
720 county has imposed a sales and use tax under Chapter 12, Part 11, County Option Sales and
721 Use Tax, the county's certified tax rate shall be:
722 (A) decreased on a one-time basis by the amount of the estimated sales and use tax
723 revenue to be distributed to the county under Subsection 59-12-1102 (3); and
724 (B) increased by the amount necessary to offset the county's reduction in revenue from
725 uniform fees on tangible personal property under Section 59-2-404 , 59-2-405 , 59-2-405.1 ,
726 59-2-405.2 , or 59-2-405.3 as a result of the decrease in the certified tax rate under Subsection
727 (2)(d)(i)(A).
728 [
729
730 (ii) (A) Except as provided in Subsection (2)(d)(ii)(B) and subject to Subsections
731 (2)(d)(iii) and (iv), if a county, city, or town imposes a sales and use tax for the first time in
732 accordance with Section 59-12-502 on or after January 1, 2008, the county's, city's, or town's
733 certified tax rate shall be:
734 (I) decreased on a one-time basis by the amount of the estimated sales and use tax
735 revenue under Section 59-12-502 to be distributed to the county, city, or town for the first year
736 that the county, city, or town imposes the tax; and
737 (II) increased by the amount necessary to offset the county's, city's, or town's reduction
738 in revenue from uniform fees on tangible personal property under Section 59-2-404 , 59-2-405 ,
739 59-2-405.1 , 59-2-405.2 , or 59-2-405.3 as a result of the decrease in the certified tax rate under
740 Subsection (2)(d)(ii)(A)(I).
741 (B) The requirement of Subsection (2)(d)(ii)(A) for a county's, city's, or town's certified
742 tax rate to be increased or decreased does not apply to a city, town, or unincorporated area
743 within a county if that county:
744 (I) on December 31, 2007, imposes a tax under Chapter 12, Part 15, County Option
745 Sales and Use Tax for Highways, Fixed Guideways, or Systems for Public Transit; and
746 (II) imposes a tax for the first time in accordance with Section 59-12-502 on January 1,
747 2008.
748 (iii) The commission shall determine estimates of sales and use tax distributions for
749 purposes of Subsections (2)(d)(i)(A) and (2)(d)(ii)(A)(I).
750 (iv) A certified tax rate increase or decrease required by Subsection (2)(d)(ii) shall be
751 made:
752 (A) for the calendar year beginning on the January 1 of the year in which the sales and
753 use tax is imposed that requires the certified tax rate to be increased or decreased in accordance
754 with Subsection (2)(d)(ii) if that sales and use tax is imposed for the first time on January 1 or
755 April 1; or
756 (B) for the calendar year beginning on the January 1 of the year immediately following
757 the year in which the sales and use tax is imposed that requires the certified tax rate to be
758 increased or decreased in accordance with Subsection (2)(d)(ii) if that sales and use tax is
759 imposed for the first time on July 1 or October 1.
760 (e) Beginning January 1, 1998, if a municipality has imposed an additional resort
761 communities sales tax under Section 59-12-402 , the municipality's certified tax rate shall be
762 decreased on a one-time basis by the amount necessary to offset the first 12 months of
763 estimated revenue from the additional resort communities sales and use tax imposed under
764 Section 59-12-402 .
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817 Subsection 17-34-1 (4)(a) to provide advanced life support and paramedic services to the
818 unincorporated area of the county shall be decreased by the amount necessary to reduce
819 revenues in that fiscal year by an amount equal to the difference between the amount the county
820 budgeted in its 2000 fiscal year budget for advanced life support and paramedic services
821 countywide and the amount the county spent during fiscal year 2000 for those services,
822 excluding amounts spent from a municipal services fund for those services.
823 (B) For fiscal year 2001, the certified tax rate of each county to which Subsection
824 (2)[
825 fiscal year by the amount that the county spent during fiscal year 2000 for advanced life
826 support and paramedic services countywide, excluding amounts spent from a municipal
827 services fund for those services.
828 (ii) (A) A city or town located within a county of the first class to which Subsection
829 (2)[
830 within the city or town the same amount of revenues as the county would collect from that city
831 or town if the decrease under Subsection (2)[
832 (B) An increase under Subsection (2)[
833 fiscal year or spread over multiple fiscal years, is not subject to the notice and hearing
834 requirements of Sections 59-2-918 and 59-2-919 .
835 [
836 17-34-1 (4)(b) to provide detective investigative services to the unincorporated area of the
837 county shall be decreased:
838 (A) in fiscal year 2001 by the amount necessary to reduce revenues in that fiscal year
839 by at least $4,400,000; and
840 (B) in fiscal year 2002 by the amount necessary to reduce revenues in that fiscal year
841 by an amount equal to the difference between $9,258,412 and the amount of the reduction in
842 revenues under Subsection (2)[
843 (ii) (A) (I) Beginning with municipal fiscal year 2002, a city or town located within a
844 county to which Subsection (2)[
845 within the city or town the same amount of revenue as the county would have collected during
846 county fiscal year 2001 from within the city or town except for Subsection (2)[
847 (II) Beginning with municipal fiscal year 2003, a city or town located within a county
848 to which Subsection (2)[
849 the city or town the same amount of revenue as the county would have collected during county
850 fiscal year 2002 from within the city or town except for Subsection (2)[
851 (B) (I) Except as provided in Subsection (2)[
852 town's certified tax rate under Subsection (2)[
853 year or spread over multiple fiscal years, is subject to the notice and hearing requirements of
854 Sections 59-2-918 and 59-2-919 .
855 (II) For an increase under this Subsection (2)[
856 does not exceed the same amount of revenue as the county would have collected except for
857 Subsection (2)[
858 the city or town:
859 (Aa) publishes a notice that meets the size, type, placement, and frequency
860 requirements of Section 59-2-919 , reflects that the increase is a shift of a tax from one imposed
861 by the county to one imposed by the city or town, and explains how the revenues from the tax
862 increase will be used; and
863 (Bb) holds a public hearing on the tax shift that may be held in conjunction with the
864 city or town's regular budget hearing.
865 [
866 (A) establishes a countywide special service district under Title 17A, Chapter 2, Part
867 13, Utah Special Service District Act, to provide jail service, as provided in Subsection
868 17A-2-1304 (1)(a)(x); and
869 (B) levies a property tax on behalf of the special service district under Section
870 17A-2-1322 .
871 (ii) (A) The certified tax rate of each county to which this Subsection (2)[
872 applies shall be decreased by the amount necessary to reduce county revenues by the same
873 amount of revenues that will be generated by the property tax imposed on behalf of the special
874 service district.
875 (B) Each decrease under Subsection (2)[
876 with the levy on behalf of the special service district under Section 17A-2-1322 .
877 [
878 (A) "Annexing county" means a county whose unincorporated area is included within a
879 fire district by annexation.
880 (B) "Annexing municipality" means a municipality whose area is included within a fire
881 district by annexation.
882 (C) "Equalized fire protection tax rate" means the tax rate that results from:
883 (I) calculating, for each participating county and each participating municipality, the
884 property tax revenue necessary to cover all of the costs associated with providing fire
885 protection, paramedic, and emergency services:
886 (Aa) for a participating county, in the unincorporated area of the county; and
887 (Bb) for a participating municipality, in the municipality; and
888 (II) adding all the amounts calculated under Subsection (2)[
889 participating counties and all participating municipalities and then dividing that sum by the
890 aggregate taxable value of the property, as adjusted in accordance with Section 59-2-913 :
891 (Aa) for participating counties, in the unincorporated area of all participating counties;
892 and
893 (Bb) for participating municipalities, in all the participating municipalities.
894 (D) "Fire district" means a county service area under Title 17A, Chapter 2, Part 4,
895 County Service Area Act, in the creation of which an election was not required under
896 Subsection 17B-2-214 (3)(c).
897 (E) "Fire protection tax rate" means:
898 (I) for an annexing county, the property tax rate that, when applied to taxable property
899 in the unincorporated area of the county, generates enough property tax revenue to cover all the
900 costs associated with providing fire protection, paramedic, and emergency services in the
901 unincorporated area of the county; and
902 (II) for an annexing municipality, the property tax rate that generates enough property
903 tax revenue in the municipality to cover all the costs associated with providing fire protection,
904 paramedic, and emergency services in the municipality.
905 (F) "Participating county" means a county whose unincorporated area is included
906 within a fire district at the time of the creation of the fire district.
907 (G) "Participating municipality" means a municipality whose area is included within a
908 fire district at the time of the creation of the fire district.
909 (ii) In the first year following creation of a fire district, the certified tax rate of each
910 participating county and each participating municipality shall be decreased by the amount of
911 the equalized fire protection tax rate.
912 (iii) In the first year following annexation to a fire district, the certified tax rate of each
913 annexing county and each annexing municipality shall be decreased by the fire protection tax
914 rate.
915 (iv) Each tax levied under this section by a fire district shall be considered to be levied
916 by:
917 (A) each participating county and each annexing county for purposes of the county's
918 tax limitation under Section 59-2-908 ; and
919 (B) each participating municipality and each annexing municipality for purposes of the
920 municipality's tax limitation under Section 10-5-112 , for a town, or Section 10-6-133 , for a
921 city.
922 (3) (a) On or before June 22, each taxing entity shall annually adopt a tentative budget.
923 (b) If the taxing entity intends to exceed the certified tax rate, it shall notify the county
924 auditor of:
925 (i) its intent to exceed the certified tax rate; and
926 (ii) the amount by which it proposes to exceed the certified tax rate.
927 (c) The county auditor shall notify all property owners of any intent to exceed the
928 certified tax rate in accordance with Subsection 59-2-919 (2).
929 (4) (a) The taxable value for the base year under Subsection 17C-1-102 (6) shall be
930 reduced for any year to the extent necessary to provide a community development and renewal
931 agency established under Title 17C, Limited Purpose Local Government Entities - Community
932 Development and Renewal Agencies, with approximately the same amount of money the
933 agency would have received without a reduction in the county's certified tax rate if:
934 (i) in that year there is a decrease in the certified tax rate under Subsection (2)(c) or
935 (2)(d)(i);
936 (ii) the amount of the decrease is more than 20% of the county's certified tax rate of the
937 previous year; and
938 (iii) the decrease results in a reduction of the amount to be paid to the agency under
939 Section 17C-1-403 or 17C-1-404 .
940 (b) The base taxable value under Subsection 17C-1-102 (6) shall be increased in any
941 year to the extent necessary to provide a community development and renewal agency with
942 approximately the same amount of money as the agency would have received without an
943 increase in the certified tax rate that year if:
944 (i) in that year the base taxable value under Subsection 17C-1-102 (6) is reduced due to
945 a decrease in the certified tax rate under Subsection (2)(c) or (2)(d)(i); and
946 (ii) The certified tax rate of a city, school district, or special district increases
947 independent of the adjustment to the taxable value of the base year.
948 (c) Notwithstanding a decrease in the certified tax rate under Subsection (2)(c) or
949 (2)(d)(i), the amount of money allocated and, when collected, paid each year to a community
950 development and renewal agency established under Title 17C, Limited Purpose Local
951 Government Entities - Community Development and Renewal Agencies, for the payment of
952 bonds or other contract indebtedness, but not for administrative costs, may not be less than that
953 amount would have been without a decrease in the certified tax rate under Subsection (2)(c) or
954 (2)(d)(i).
955 Section 11. Section 59-12-102 is amended to read:
956 59-12-102. Definitions.
957 As used in this chapter:
958 (1) (a) "Admission or user fees" includes season passes.
959 (b) "Admission or user fees" does not include annual membership dues to private
960 organizations.
961 (2) "Agreement" means the Streamlined Sales and Use Tax Agreement described in
962 Section 59-12-102.1 .
963 (3) "Agreement combined tax rate" means the sum of the tax rates:
964 (a) listed under Subsection (4); and
965 (b) that are imposed within a local taxing jurisdiction.
966 (4) "Agreement sales and use tax" means a tax imposed under:
967 (a) Subsection 59-12-103 (2)(a)(i) [
968 (b) Subsection 59-12-103 (2)(b)(i);
969 (c) Subsection 59-12-103 (2)(c)(i);
970 (d) Subsection 59-12-103 (2)(d)(i);
971 (e) Subsection 59-12-103 (2)(e)(ii)(A);
972 (f) Subsection 59-12-103 (2)(e)(iii)(A);
973 [
974 [
975 [
976 [
977 [
978 [
979 [
980 [
981 [
982 [
983 [
984 [
985 [
986 (o) Section 59-12-1802 ;
987 (p) Section 59-12-1902 ; or
988 (q) Section 59-12-2002 .
989 (5) "Aircraft" is as defined in Section 72-10-102 .
990 (6) "Alcoholic beverage" means a beverage that:
991 (a) is suitable for human consumption; and
992 (b) contains .5% or more alcohol by volume.
993 (7) "Area agency on aging" is as defined in Section 62A-3-101 .
994 (8) "Assisted amusement device" means an amusement device, skill device, or ride
995 device that is started and stopped by an individual:
996 (a) who is not the purchaser or renter of the right to use or operate the amusement
997 device, skill device, or ride device; and
998 (b) at the direction of the seller of the right to use the amusement device, skill device,
999 or ride device.
1000 (9) "Assisted cleaning or washing of tangible personal property" means cleaning or
1001 washing of tangible personal property if the cleaning or washing labor is primarily performed
1002 by an individual:
1003 (a) who is not the purchaser of the cleaning or washing of the tangible personal
1004 property; and
1005 (b) at the direction of the seller of the cleaning or washing of the tangible personal
1006 property.
1007 (10) "Authorized carrier" means:
1008 (a) in the case of vehicles operated over public highways, the holder of credentials
1009 indicating that the vehicle is or will be operated pursuant to both the International Registration
1010 Plan and the International Fuel Tax Agreement;
1011 (b) in the case of aircraft, the holder of a Federal Aviation Administration operating
1012 certificate or air carrier's operating certificate; or
1013 (c) in the case of locomotives, freight cars, railroad work equipment, or other rolling
1014 stock, the holder of a certificate issued by the United States Surface Transportation Board.
1015 (11) (a) Except as provided in Subsection (11)(b), "biomass energy" means any of the
1016 following that is used as the primary source of energy to produce fuel or electricity:
1017 (i) material from a plant or tree; or
1018 (ii) other organic matter that is available on a renewable basis, including:
1019 (A) slash and brush from forests and woodlands;
1020 (B) animal waste;
1021 (C) methane produced:
1022 (I) at landfills; or
1023 (II) as a byproduct of the treatment of wastewater residuals;
1024 (D) aquatic plants; and
1025 (E) agricultural products.
1026 (b) "Biomass energy" does not include:
1027 (i) black liquor;
1028 (ii) treated woods; or
1029 (iii) biomass from municipal solid waste other than methane produced:
1030 (A) at landfills; or
1031 (B) as a byproduct of the treatment of wastewater residuals.
1032 (12) (a) "Bundled transaction" means the sale of two or more items of tangible personal
1033 property if:
1034 (i) one or more of the items of tangible personal property is food and food ingredients;
1035 and
1036 (ii) the items of tangible personal property are:
1037 (A) distinct and identifiable; and
1038 (B) sold for one price that is not itemized.
1039 (b) "Bundled transaction" does not include the sale of tangible personal property if the
1040 sales price varies, or is negotiable, on the basis of the selection by the purchaser of the items of
1041 tangible personal property included in the transaction.
1042 (c) For purposes of Subsection (12)(a)(ii)(A), tangible personal property that is distinct
1043 and identifiable does not include:
1044 (i) packaging that:
1045 (A) accompanies the sale of the tangible personal property; and
1046 (B) is incidental or immaterial to the sale of the tangible personal property;
1047 (ii) tangible personal property provided free of charge with the purchase of another
1048 item of tangible personal property; or
1049 (iii) an item of tangible personal property included in the definition of "purchase
1050 price."
1051 (d) For purposes of Subsection (12)(c)(ii), an item of tangible personal property is
1052 provided free of charge with the purchase of another item of tangible personal property if the
1053 sales price of the purchased item of tangible personal property does not vary depending on the
1054 inclusion of the tangible personal property provided free of charge.
1055 (13) "Certified automated system" means software certified by the governing board of
1056 the agreement in accordance with Section 59-12-102.1 that:
1057 (a) calculates the agreement sales and use tax imposed within a local taxing
1058 jurisdiction:
1059 (i) on a transaction; and
1060 (ii) in the states that are members of the agreement;
1061 (b) determines the amount of agreement sales and use tax to remit to a state that is a
1062 member of the agreement; and
1063 (c) maintains a record of the transaction described in Subsection (13)(a)(i).
1064 (14) "Certified service provider" means an agent certified:
1065 (a) by the governing board of the agreement in accordance with Section 59-12-102.1 ;
1066 and
1067 (b) to perform all of a seller's sales and use tax functions for an agreement sales and
1068 use tax other than the seller's obligation under Section 59-12-107.4 to remit a tax on the seller's
1069 own purchases.
1070 (15) (a) Subject to Subsection (15)(b), "clothing" means all human wearing apparel
1071 suitable for general use.
1072 (b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
1073 commission shall make rules:
1074 (i) listing the items that constitute "clothing"; and
1075 (ii) that are consistent with the list of items that constitute "clothing" under the
1076 agreement.
1077 (16) "Coal-to-liquid" means the process of converting coal into a liquid synthetic fuel.
1078 (17) "Commercial use" means the use of gas, electricity, heat, coal, fuel oil, or other
1079 fuels that does not constitute industrial use under Subsection (39) or residential use under
1080 Subsection (76).
1081 (18) (a) "Common carrier" means a person engaged in or transacting the business of
1082 transporting passengers, freight, merchandise, or other property for hire within this state.
1083 (b) (i) "Common carrier" does not include a person who, at the time the person is
1084 traveling to or from that person's place of employment, transports a passenger to or from the
1085 passenger's place of employment.
1086 (ii) For purposes of Subsection (18)(b)(i), in accordance with Title 63, Chapter 46a,
1087 Utah Administrative Rulemaking Act, the commission may make rules defining what
1088 constitutes a person's place of employment.
1089 (19) "Component part" includes:
1090 (a) poultry, dairy, and other livestock feed, and their components;
1091 (b) baling ties and twine used in the baling of hay and straw;
1092 (c) fuel used for providing temperature control of orchards and commercial
1093 greenhouses doing a majority of their business in wholesale sales, and for providing power for
1094 off-highway type farm machinery; and
1095 (d) feed, seeds, and seedlings.
1096 (20) "Computer" means an electronic device that accepts information:
1097 (a) (i) in digital form; or
1098 (ii) in a form similar to digital form; and
1099 (b) manipulates that information for a result based on a sequence of instructions.
1100 (21) "Computer software" means a set of coded instructions designed to cause:
1101 (a) a computer to perform a task; or
1102 (b) automatic data processing equipment to perform a task.
1103 (22) "Construction materials" means any tangible personal property that will be
1104 converted into real property.
1105 (23) "Delivered electronically" means delivered to a purchaser by means other than
1106 tangible storage media.
1107 (24) (a) "Delivery charge" means a charge:
1108 (i) by a seller of:
1109 (A) tangible personal property; or
1110 (B) services; and
1111 (ii) for preparation and delivery of the tangible personal property or services described
1112 in Subsection (24)(a)(i) to a location designated by the purchaser.
1113 (b) "Delivery charge" includes a charge for the following:
1114 (i) transportation;
1115 (ii) shipping;
1116 (iii) postage;
1117 (iv) handling;
1118 (v) crating; or
1119 (vi) packing.
1120 (25) "Dietary supplement" means a product, other than tobacco, that:
1121 (a) is intended to supplement the diet;
1122 (b) contains one or more of the following dietary ingredients:
1123 (i) a vitamin;
1124 (ii) a mineral;
1125 (iii) an herb or other botanical;
1126 (iv) an amino acid;
1127 (v) a dietary substance for use by humans to supplement the diet by increasing the total
1128 dietary intake; or
1129 (vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient
1130 described in Subsections (25)(b)(i) through (v);
1131 (c) (i) except as provided in Subsection (25)(c)(ii), is intended for ingestion in:
1132 (A) tablet form;
1133 (B) capsule form;
1134 (C) powder form;
1135 (D) softgel form;
1136 (E) gelcap form; or
1137 (F) liquid form; or
1138 (ii) notwithstanding Subsection (25)(c)(i), if the product is not intended for ingestion in
1139 a form described in Subsections (25)(c)(i)(A) through (F), is not represented:
1140 (A) as conventional food; and
1141 (B) for use as a sole item of:
1142 (I) a meal; or
1143 (II) the diet; and
1144 (d) is required to be labeled as a dietary supplement:
1145 (i) identifiable by the "Supplemental Facts" box found on the label; and
1146 (ii) as required by 21 C.F.R. Sec. 101.36.
1147 (26) (a) "Direct mail" means printed material delivered or distributed by United States
1148 mail or other delivery service:
1149 (i) to:
1150 (A) a mass audience; or
1151 (B) addressees on a mailing list provided by a purchaser of the mailing list; and
1152 (ii) if the cost of the printed material is not billed directly to the recipients.
1153 (b) "Direct mail" includes tangible personal property supplied directly or indirectly by a
1154 purchaser to a seller of direct mail for inclusion in a package containing the printed material.
1155 (c) "Direct mail" does not include multiple items of printed material delivered to a
1156 single address.
1157 (27) (a) "Drug" means a compound, substance, or preparation, or a component of a
1158 compound, substance, or preparation that is:
1159 (i) recognized in:
1160 (A) the official United States Pharmacopoeia;
1161 (B) the official Homeopathic Pharmacopoeia of the United States;
1162 (C) the official National Formulary; or
1163 (D) a supplement to a publication listed in Subsections (27)(a)(i)(A) through (C);
1164 (ii) intended for use in the:
1165 (A) diagnosis of disease;
1166 (B) cure of disease;
1167 (C) mitigation of disease;
1168 (D) treatment of disease; or
1169 (E) prevention of disease; or
1170 (iii) intended to affect:
1171 (A) the structure of the body; or
1172 (B) any function of the body.
1173 (b) "Drug" does not include:
1174 (i) food and food ingredients;
1175 (ii) a dietary supplement;
1176 (iii) an alcoholic beverage; or
1177 (iv) a prosthetic device.
1178 (28) (a) Except as provided in Subsection (28)(c), "durable medical equipment" means
1179 equipment that:
1180 (i) can withstand repeated use;
1181 (ii) is primarily and customarily used to serve a medical purpose;
1182 (iii) generally is not useful to a person in the absence of illness or injury; and
1183 (iv) is not worn in or on the body.
1184 (b) "Durable medical equipment" includes parts used in the repair or replacement of the
1185 equipment described in Subsection (28)(a).
1186 (c) Notwithstanding Subsection (28)(a), "durable medical equipment" does not include
1187 mobility enhancing equipment.
1188 (29) "Electronic" means:
1189 (a) relating to technology; and
1190 (b) having:
1191 (i) electrical capabilities;
1192 (ii) digital capabilities;
1193 (iii) magnetic capabilities;
1194 (iv) wireless capabilities;
1195 (v) optical capabilities;
1196 (vi) electromagnetic capabilities; or
1197 (vii) capabilities similar to Subsections (29)(b)(i) through (vi).
1198 (30) "Employee" is as defined in Section 59-10-401 .
1199 (31) "Fixed guideway" means a public transit facility that uses and occupies:
1200 (a) rail for the use of public transit; or
1201 (b) a separate right-of-way for the use of public transit.
1202 (32) (a) "Food and food ingredients" means substances:
1203 (i) regardless of whether the substances are in:
1204 (A) liquid form;
1205 (B) concentrated form;
1206 (C) solid form;
1207 (D) frozen form;
1208 (E) dried form; or
1209 (F) dehydrated form; and
1210 (ii) that are:
1211 (A) sold for:
1212 (I) ingestion by humans; or
1213 (II) chewing by humans; and
1214 (B) consumed for the substance's:
1215 (I) taste; or
1216 (II) nutritional value.
1217 (b) "Food and food ingredients" includes an item described in Subsection (63)(b)(iii).
1218 (c) "Food and food ingredients" does not include:
1219 (i) an alcoholic beverage;
1220 (ii) tobacco; or
1221 (iii) prepared food.
1222 (33) (a) "Fundraising sales" means sales:
1223 (i) (A) made by a school; or
1224 (B) made by a school student;
1225 (ii) that are for the purpose of raising funds for the school to purchase equipment,
1226 materials, or provide transportation; and
1227 (iii) that are part of an officially sanctioned school activity.
1228 (b) For purposes of Subsection (33)(a)(iii), "officially sanctioned school activity"
1229 means a school activity:
1230 (i) that is conducted in accordance with a formal policy adopted by the school or school
1231 district governing the authorization and supervision of fundraising activities;
1232 (ii) that does not directly or indirectly compensate an individual teacher or other
1233 educational personnel by direct payment, commissions, or payment in kind; and
1234 (iii) the net or gross revenues from which are deposited in a dedicated account
1235 controlled by the school or school district.
1236 (34) "Geothermal energy" means energy contained in heat that continuously flows
1237 outward from the earth that is used as the sole source of energy to produce electricity.
1238 (35) "Governing board of the agreement" means the governing board of the agreement
1239 that is:
1240 (a) authorized to administer the agreement; and
1241 (b) established in accordance with the agreement.
1242 (36) (a) "Hearing aid" means:
1243 (i) an instrument or device having an electronic component that is designed to:
1244 (A) (I) improve impaired human hearing; or
1245 (II) correct impaired human hearing; and
1246 (B) (I) be worn in the human ear; or
1247 (II) affixed behind the human ear;
1248 (ii) an instrument or device that is surgically implanted into the cochlea; or
1249 (iii) a telephone amplifying device.
1250 (b) "Hearing aid" does not include:
1251 (i) except as provided in Subsection (36)(a)(i)(B) or (36)(a)(ii), an instrument or device
1252 having an electronic component that is designed to be worn on the body;
1253 (ii) except as provided in Subsection (36)(a)(iii), an assistive listening device or system
1254 designed to be used by one individual, including:
1255 (A) a personal amplifying system;
1256 (B) a personal FM system;
1257 (C) a television listening system; or
1258 (D) a device or system similar to a device or system described in Subsections
1259 (36)(b)(ii)(A) through (C); or
1260 (iii) an assistive listening device or system designed to be used by more than one
1261 individual, including:
1262 (A) a device or system installed in:
1263 (I) an auditorium;
1264 (II) a church;
1265 (III) a conference room;
1266 (IV) a synagogue; or
1267 (V) a theater; or
1268 (B) a device or system similar to a device or system described in Subsections
1269 (36)(b)(iii)(A)(I) through (V).
1270 (37) (a) "Hearing aid accessory" means a hearing aid:
1271 (i) component;
1272 (ii) attachment; or
1273 (iii) accessory.
1274 (b) "Hearing aid accessory" includes:
1275 (i) a hearing aid neck loop;
1276 (ii) a hearing aid cord;
1277 (iii) a hearing aid ear mold;
1278 (iv) hearing aid tubing;
1279 (v) a hearing aid ear hook; or
1280 (vi) a hearing aid remote control.
1281 (c) "Hearing aid accessory" does not include:
1282 (i) a component, attachment, or accessory designed to be used only with an:
1283 (A) instrument or device described in Subsection (36)(b)(i); or
1284 (B) assistive listening device or system described in Subsection (36)(b)(ii) or (iii); or
1285 (ii) a hearing aid battery.
1286 (38) "Hydroelectric energy" means water used as the sole source of energy to produce
1287 electricity.
1288 (39) "Industrial use" means the use of natural gas, electricity, heat, coal, fuel oil, or
1289 other fuels:
1290 (a) in mining or extraction of minerals;
1291 (b) in agricultural operations to produce an agricultural product up to the time of
1292 harvest or placing the agricultural product into a storage facility, including:
1293 (i) commercial greenhouses;
1294 (ii) irrigation pumps;
1295 (iii) farm machinery;
1296 (iv) implements of husbandry as defined in Subsection 41-1a-102 (23) that are not
1297 registered under Title 41, Chapter 1a, Part 2, Registration; and
1298 (v) other farming activities;
1299 (c) in manufacturing tangible personal property at an establishment described in SIC
1300 Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal
1301 Executive Office of the President, Office of Management and Budget;
1302 (d) by a scrap recycler if:
1303 (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
1304 one or more of the following items into prepared grades of processed materials for use in new
1305 products:
1306 (A) iron;
1307 (B) steel;
1308 (C) nonferrous metal;
1309 (D) paper;
1310 (E) glass;
1311 (F) plastic;
1312 (G) textile; or
1313 (H) rubber; and
1314 (ii) the new products under Subsection (39)(d)(i) would otherwise be made with
1315 nonrecycled materials; or
1316 (e) in producing a form of energy or steam described in Subsection 54-2-1 (2)(a) by a
1317 cogeneration facility as defined in Section 54-2-1 .
1318 (40) (a) Except as provided in Subsection (40)(b), "installation charge" means a charge
1319 for installing tangible personal property.
1320 (b) Notwithstanding Subsection (40)(a), "installation charge" does not include a charge
1321 for repairs or renovations of tangible personal property.
1322 (41) (a) "Lease" or "rental" means a transfer of possession or control of tangible
1323 personal property for:
1324 (i) (A) a fixed term; or
1325 (B) an indeterminate term; and
1326 (ii) consideration.
1327 (b) "Lease" or "rental" includes an agreement covering a motor vehicle and trailer if the
1328 amount of consideration may be increased or decreased by reference to the amount realized
1329 upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue
1330 Code.
1331 (c) "Lease" or "rental" does not include:
1332 (i) a transfer of possession or control of property under a security agreement or
1333 deferred payment plan that requires the transfer of title upon completion of the required
1334 payments;
1335 (ii) a transfer of possession or control of property under an agreement that requires the
1336 transfer of title:
1337 (A) upon completion of required payments; and
1338 (B) if the payment of an option price does not exceed the greater of:
1339 (I) $100; or
1340 (II) 1% of the total required payments; or
1341 (iii) providing tangible personal property along with an operator for a fixed period of
1342 time or an indeterminate period of time if the operator is necessary for equipment to perform as
1343 designed.
1344 (d) For purposes of Subsection (41)(c)(iii), an operator is necessary for equipment to
1345 perform as designed if the operator's duties exceed the:
1346 (i) set-up of tangible personal property;
1347 (ii) maintenance of tangible personal property; or
1348 (iii) inspection of tangible personal property.
1349 (42) "Load and leave" means delivery to a purchaser by use of a tangible storage media
1350 if the tangible storage media is not physically transferred to the purchaser.
1351 (43) "Local taxing jurisdiction" means a:
1352 (a) county that is authorized to impose an agreement sales and use tax;
1353 (b) city that is authorized to impose an agreement sales and use tax; or
1354 (c) town that is authorized to impose an agreement sales and use tax.
1355 (44) "Manufactured home" is as defined in Section 58-56-3 .
1356 (45) For purposes of Section 59-12-104 , "manufacturing facility" means:
1357 (a) an establishment described in SIC Codes 2000 to 3999 of the 1987 Standard
1358 Industrial Classification Manual of the federal Executive Office of the President, Office of
1359 Management and Budget;
1360 (b) a scrap recycler if:
1361 (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process
1362 one or more of the following items into prepared grades of processed materials for use in new
1363 products:
1364 (A) iron;
1365 (B) steel;
1366 (C) nonferrous metal;
1367 (D) paper;
1368 (E) glass;
1369 (F) plastic;
1370 (G) textile; or
1371 (H) rubber; and
1372 (ii) the new products under Subsection (45)(b)(i) would otherwise be made with
1373 nonrecycled materials; or
1374 (c) a cogeneration facility as defined in Section 54-2-1 .
1375 (46) "Member of the immediate family of the producer" means a person who is related
1376 to a producer described in Subsection 59-12-104 (20)(a) as a:
1377 (a) child or stepchild, regardless of whether the child or stepchild is:
1378 (i) an adopted child or adopted stepchild; or
1379 (ii) a foster child or foster stepchild;
1380 (b) grandchild or stepgrandchild;
1381 (c) grandparent or stepgrandparent;
1382 (d) nephew or stepnephew;
1383 (e) niece or stepniece;
1384 (f) parent or stepparent;
1385 (g) sibling or stepsibling;
1386 (h) spouse;
1387 (i) person who is the spouse of a person described in Subsections (46)(a) through (g);
1388 or
1389 (j) person similar to a person described in Subsections (46)(a) through (i) as
1390 determined by the commission by rule made in accordance with Title 63, Chapter 46a, Utah
1391 Administrative Rulemaking Act.
1392 (47) "Mobile home" is as defined in Section 58-56-3 .
1393 (48) "Mobile telecommunications service" is as defined in the Mobile
1394 Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
1395 (49) (a) Except as provided in Subsection (49)(c), "mobility enhancing equipment"
1396 means equipment that is:
1397 (i) primarily and customarily used to provide or increase the ability to move from one
1398 place to another;
1399 (ii) appropriate for use in a:
1400 (A) home; or
1401 (B) motor vehicle; and
1402 (iii) not generally used by persons with normal mobility.
1403 (b) "Mobility enhancing equipment" includes parts used in the repair or replacement of
1404 the equipment described in Subsection (49)(a).
1405 (c) Notwithstanding Subsection (49)(a), "mobility enhancing equipment" does not
1406 include:
1407 (i) a motor vehicle;
1408 (ii) equipment on a motor vehicle if that equipment is normally provided by the motor
1409 vehicle manufacturer;
1410 (iii) durable medical equipment; or
1411 (iv) a prosthetic device.
1412 (50) "Model 1 seller" means a seller that has selected a certified service provider as the
1413 seller's agent to perform all of the seller's sales and use tax functions for agreement sales and
1414 use taxes other than the seller's obligation under Section 59-12-107.4 to remit a tax on the
1415 seller's own purchases.
1416 (51) "Model 2 seller" means a seller that:
1417 (a) except as provided in Subsection (51)(b), has selected a certified automated system
1418 to perform the seller's sales tax functions for agreement sales and use taxes; and
1419 (b) notwithstanding Subsection (51)(a), retains responsibility for remitting all of the
1420 sales tax:
1421 (i) collected by the seller; and
1422 (ii) to the appropriate local taxing jurisdiction.
1423 (52) (a) Subject to Subsection (52)(b), "model 3 seller" means a seller that has:
1424 (i) sales in at least five states that are members of the agreement;
1425 (ii) total annual sales revenues of at least $500,000,000;
1426 (iii) a proprietary system that calculates the amount of tax:
1427 (A) for an agreement sales and use tax; and
1428 (B) due to each local taxing jurisdiction; and
1429 (iv) entered into a performance agreement with the governing board of the agreement.
1430 (b) For purposes of Subsection (52)(a), "model 3 seller" includes an affiliated group of
1431 sellers using the same proprietary system.
1432 (53) "Modular home" means a modular unit as defined in Section 58-56-3 .
1433 (54) "Motor vehicle" is as defined in Section 41-1a-102 .
1434 (55) "Oil shale" means a group of fine black to dark brown shales containing
1435 bituminous material that yields petroleum upon distillation.
1436 (56) (a) "Other fuels" means products that burn independently to produce heat or
1437 energy.
1438 (b) "Other fuels" includes oxygen when it is used in the manufacturing of tangible
1439 personal property.
1440 (57) "Pawnbroker" is as defined in Section 13-32a-102 .
1441 (58) "Pawn transaction" is as defined in Section 13-32a-102 .
1442 (59) (a) "Permanently attached to real property" means that for tangible personal
1443 property attached to real property:
1444 (i) the attachment of the tangible personal property to the real property:
1445 (A) is essential to the use of the tangible personal property; and
1446 (B) suggests that the tangible personal property will remain attached to the real
1447 property in the same place over the useful life of the tangible personal property; or
1448 (ii) if the tangible personal property is detached from the real property, the detachment
1449 would:
1450 (A) cause substantial damage to the tangible personal property; or
1451 (B) require substantial alteration or repair of the real property to which the tangible
1452 personal property is attached.
1453 (b) "Permanently attached to real property" includes:
1454 (i) the attachment of an accessory to the tangible personal property if the accessory is:
1455 (A) essential to the operation of the tangible personal property; and
1456 (B) attached only to facilitate the operation of the tangible personal property;
1457 (ii) a temporary detachment of tangible personal property from real property for a
1458 repair or renovation if the repair or renovation is performed where the tangible personal
1459 property and real property are located; or
1460 (iii) an attachment of the following tangible personal property to real property,
1461 regardless of whether the attachment to real property is only through a line that supplies water,
1462 electricity, gas, telephone, cable, or supplies a similar item as determined by the commission by
1463 rule made in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act:
1464 (A) property attached to oil, gas, or water pipelines, other than the property listed in
1465 Subsection (59)(c)(iii);
1466 (B) a hot water heater;
1467 (C) a water softener system; or
1468 (D) a water filtration system, other than a water filtration system manufactured as part
1469 of a refrigerator.
1470 (c) "Permanently attached to real property" does not include:
1471 (i) the attachment of portable or movable tangible personal property to real property if
1472 that portable or movable tangible personal property is attached to real property only for:
1473 (A) convenience;
1474 (B) stability; or
1475 (C) for an obvious temporary purpose;
1476 (ii) the detachment of tangible personal property from real property other than the
1477 detachment described in Subsection (59)(b)(ii); or
1478 (iii) an attachment of the following tangible personal property to real property if the
1479 attachment to real property is only through a line that supplies water, electricity, gas, telephone,
1480 cable, or supplies a similar item as determined by the commission by rule made in accordance
1481 with Title 63, Chapter 46a, Utah Administrative Rulemaking Act:
1482 (A) a refrigerator;
1483 (B) a washer;
1484 (C) a dryer;
1485 (D) a stove;
1486 (E) a television;
1487 (F) a computer;
1488 (G) a telephone; or
1489 (H) tangible personal property similar to Subsections (59)(c)(iii)(A) through (G) as
1490 determined by the commission by rule made in accordance with Title 63, Chapter 46a, Utah
1491 Administrative Rulemaking Act.
1492 (60) "Person" includes any individual, firm, partnership, joint venture, association,
1493 corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city,
1494 municipality, district, or other local governmental entity of the state, or any group or
1495 combination acting as a unit.
1496 (61) "Place of primary use":
1497 (a) for telephone service other than mobile telecommunications service, means the
1498 street address representative of where the purchaser's use of the telephone service primarily
1499 occurs, which shall be:
1500 (i) the residential street address of the purchaser; or
1501 (ii) the primary business street address of the purchaser; or
1502 (b) for mobile telecommunications service, is as defined in the Mobile
1503 Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
1504 (62) "Postproduction" means an activity related to the finishing or duplication of a
1505 medium described in Subsection 59-12-104 (56)(a).
1506 (63) (a) "Prepared food" means:
1507 (i) food:
1508 (A) sold in a heated state; or
1509 (B) heated by a seller;
1510 (ii) two or more food ingredients mixed or combined by the seller for sale as a single
1511 item; or
1512 (iii) except as provided in Subsection (63)(c), food sold with an eating utensil provided
1513 by the seller, including a:
1514 (A) plate;
1515 (B) knife;
1516 (C) fork;
1517 (D) spoon;
1518 (E) glass;
1519 (F) cup;
1520 (G) napkin; or
1521 (H) straw.
1522 (b) "Prepared food" does not include:
1523 (i) food that a seller only:
1524 (A) cuts;
1525 (B) repackages; or
1526 (C) pasteurizes; or
1527 (ii) (A) the following:
1528 (I) raw egg;
1529 (II) raw fish;
1530 (III) raw meat;
1531 (IV) raw poultry; or
1532 (V) a food containing an item described in Subsections (63)(b)(ii)(A)(I) through (IV);
1533 and
1534 (B) if the Food and Drug Administration recommends in Chapter 3, Part 401.11 of the
1535 Food and Drug Administration's Food Code that a consumer cook the items described in
1536 Subsection (63)(b)(ii)(A) to prevent food borne illness; or
1537 (iii) the following if sold without eating utensils provided by the seller:
1538 (A) food and food ingredients sold by a seller if the seller's proper primary
1539 classification under the 2002 North American Industry Classification System of the federal
1540 Executive Office of the President, Office of Management and Budget, is manufacturing in
1541 Sector 311, Food Manufacturing, except for Subsector 3118, Bakeries and Tortilla
1542 Manufacturing;
1543 (B) food and food ingredients sold in an unheated state:
1544 (I) by weight or volume; and
1545 (II) as a single item; or
1546 (C) a bakery item, including:
1547 (I) a bagel;
1548 (II) a bar;
1549 (III) a biscuit;
1550 (IV) bread;
1551 (V) a bun;
1552 (VI) a cake;
1553 (VII) a cookie;
1554 (VIII) a croissant;
1555 (IX) a danish;
1556 (X) a donut;
1557 (XI) a muffin;
1558 (XII) a pastry;
1559 (XIII) a pie;
1560 (XIV) a roll;
1561 (XV) a tart;
1562 (XVI) a torte; or
1563 (XVII) a tortilla.
1564 (c) Notwithstanding Subsection (63)(a)(iii), an eating utensil provided by the seller
1565 does not include the following used to transport the food:
1566 (i) a container; or
1567 (ii) packaging.
1568 (64) "Prescription" means an order, formula, or recipe that is issued:
1569 (a) (i) orally;
1570 (ii) in writing;
1571 (iii) electronically; or
1572 (iv) by any other manner of transmission; and
1573 (b) by a licensed practitioner authorized by the laws of a state.
1574 (65) (a) Except as provided in Subsection (65)(b)(ii) or (iii), "prewritten computer
1575 software" means computer software that is not designed and developed:
1576 (i) by the author or other creator of the computer software; and
1577 (ii) to the specifications of a specific purchaser.
1578 (b) "Prewritten computer software" includes:
1579 (i) a prewritten upgrade to computer software if the prewritten upgrade to the computer
1580 software is not designed and developed:
1581 (A) by the author or other creator of the computer software; and
1582 (B) to the specifications of a specific purchaser;
1583 (ii) notwithstanding Subsection (65)(a), computer software designed and developed by
1584 the author or other creator of the computer software to the specifications of a specific purchaser
1585 if the computer software is sold to a person other than the purchaser; or
1586 (iii) notwithstanding Subsection (65)(a) and except as provided in Subsection (65)(c),
1587 prewritten computer software or a prewritten portion of prewritten computer software:
1588 (A) that is modified or enhanced to any degree; and
1589 (B) if the modification or enhancement described in Subsection (65)(b)(iii)(A) is
1590 designed and developed to the specifications of a specific purchaser.
1591 (c) Notwithstanding Subsection (65)(b)(iii), "prewritten computer software" does not
1592 include a modification or enhancement described in Subsection (65)(b)(iii) if the charges for
1593 the modification or enhancement are:
1594 (i) reasonable; and
1595 (ii) separately stated on the invoice or other statement of price provided to the
1596 purchaser.
1597 (66) (a) "Prosthetic device" means a device that is worn on or in the body to:
1598 (i) artificially replace a missing portion of the body;
1599 (ii) prevent or correct a physical deformity or physical malfunction; or
1600 (iii) support a weak or deformed portion of the body.
1601 (b) "Prosthetic device" includes:
1602 (i) parts used in the repairs or renovation of a prosthetic device; or
1603 (ii) replacement parts for a prosthetic device.
1604 (c) "Prosthetic device" does not include:
1605 (i) corrective eyeglasses;
1606 (ii) contact lenses;
1607 (iii) hearing aids; or
1608 (iv) dental prostheses.
1609 (67) (a) "Protective equipment" means an item:
1610 (i) for human wear; and
1611 (ii) that is:
1612 (A) designed as protection:
1613 (I) to the wearer against injury or disease; or
1614 (II) against damage or injury of other persons or property; and
1615 (B) not suitable for general use.
1616 (b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
1617 commission shall make rules:
1618 (i) listing the items that constitute "protective equipment"; and
1619 (ii) that are consistent with the list of items that constitute "protective equipment"
1620 under the agreement.
1621 (68) (a) "Purchase price" and "sales price" mean the total amount of consideration:
1622 (i) valued in money; and
1623 (ii) for which tangible personal property or services are:
1624 (A) sold;
1625 (B) leased; or
1626 (C) rented.
1627 (b) "Purchase price" and "sales price" include:
1628 (i) the seller's cost of the tangible personal property or services sold;
1629 (ii) expenses of the seller, including:
1630 (A) the cost of materials used;
1631 (B) a labor cost;
1632 (C) a service cost;
1633 (D) interest;
1634 (E) a loss;
1635 (F) the cost of transportation to the seller; or
1636 (G) a tax imposed on the seller; or
1637 (iii) a charge by the seller for any service necessary to complete the sale.
1638 (c) "Purchase price" and "sales price" do not include:
1639 (i) a discount:
1640 (A) in a form including:
1641 (I) cash;
1642 (II) term; or
1643 (III) coupon;
1644 (B) that is allowed by a seller;
1645 (C) taken by a purchaser on a sale; and
1646 (D) that is not reimbursed by a third party; or
1647 (ii) the following if separately stated on an invoice, bill of sale, or similar document
1648 provided to the purchaser:
1649 (A) the amount of a trade-in;
1650 (B) the following from credit extended on the sale of tangible personal property or
1651 services:
1652 (I) interest charges;
1653 (II) financing charges; or
1654 (III) carrying charges;
1655 (C) a tax or fee legally imposed directly on the consumer;
1656 (D) a delivery charge; or
1657 (E) an installation charge.
1658 (69) "Purchaser" means a person to whom:
1659 (a) a sale of tangible personal property is made; or
1660 (b) a service is furnished.
1661 (70) "Regularly rented" means:
1662 (a) rented to a guest for value three or more times during a calendar year; or
1663 (b) advertised or held out to the public as a place that is regularly rented to guests for
1664 value.
1665 (71) "Renewable energy" means:
1666 (a) biomass energy;
1667 (b) hydroelectric energy;
1668 (c) geothermal energy;
1669 (d) solar energy; or
1670 (e) wind energy.
1671 (72) (a) "Renewable energy production facility" means a facility that:
1672 (i) uses renewable energy to produce electricity; and
1673 (ii) has a production capacity of 20 kilowatts or greater.
1674 (b) A facility is a renewable energy production facility regardless of whether the
1675 facility is:
1676 (i) connected to an electric grid; or
1677 (ii) located on the premises of an electricity consumer.
1678 (73) "Rental" is as defined in Subsection (41).
1679 (74) "Repairs or renovations of tangible personal property" means:
1680 (a) a repair or renovation of tangible personal property that is not permanently attached
1681 to real property; or
1682 (b) attaching tangible personal property to other tangible personal property if the other
1683 tangible personal property to which the tangible personal property is attached is not
1684 permanently attached to real property.
1685 (75) "Research and development" means the process of inquiry or experimentation
1686 aimed at the discovery of facts, devices, technologies, or applications and the process of
1687 preparing those devices, technologies, or applications for marketing.
1688 (76) "Residential use" means the use in or around a home, apartment building, sleeping
1689 quarters, and similar facilities or accommodations.
1690 (77) "Retail sale" or "sale at retail" means a sale, lease, or rental for a purpose other
1691 than:
1692 (a) resale;
1693 (b) sublease; or
1694 (c) subrent.
1695 (78) (a) "Retailer" means any person engaged in a regularly organized business in
1696 tangible personal property or any other taxable transaction under Subsection 59-12-103 (1), and
1697 who is selling to the user or consumer and not for resale.
1698 (b) "Retailer" includes commission merchants, auctioneers, and any person regularly
1699 engaged in the business of selling to users or consumers within the state.
1700 (79) (a) "Sale" means any transfer of title, exchange, or barter, conditional or
1701 otherwise, in any manner, of tangible personal property or any other taxable transaction under
1702 Subsection 59-12-103 (1), for consideration.
1703 (b) "Sale" includes:
1704 (i) installment and credit sales;
1705 (ii) any closed transaction constituting a sale;
1706 (iii) any sale of electrical energy, gas, services, or entertainment taxable under this
1707 chapter;
1708 (iv) any transaction if the possession of property is transferred but the seller retains the
1709 title as security for the payment of the price; and
1710 (v) any transaction under which right to possession, operation, or use of any article of
1711 tangible personal property is granted under a lease or contract and the transfer of possession
1712 would be taxable if an outright sale were made.
1713 (80) "Sale at retail" is as defined in Subsection (77).
1714 (81) "Sale-leaseback transaction" means a transaction by which title to tangible
1715 personal property that is subject to a tax under this chapter is transferred:
1716 (a) by a purchaser-lessee;
1717 (b) to a lessor;
1718 (c) for consideration; and
1719 (d) if:
1720 (i) the purchaser-lessee paid sales and use tax on the purchaser-lessee's initial purchase
1721 of the tangible personal property;
1722 (ii) the sale of the tangible personal property to the lessor is intended as a form of
1723 financing:
1724 (A) for the property; and
1725 (B) to the purchaser-lessee; and
1726 (iii) in accordance with generally accepted accounting principles, the purchaser-lessee
1727 is required to:
1728 (A) capitalize the property for financial reporting purposes; and
1729 (B) account for the lease payments as payments made under a financing arrangement.
1730 (82) "Sales price" is as defined in Subsection (68).
1731 (83) (a) "Sales relating to schools" means the following sales by, amounts paid to, or
1732 amounts charged by a school:
1733 (i) sales that are directly related to the school's educational functions or activities
1734 including:
1735 (A) the sale of:
1736 (I) textbooks;
1737 (II) textbook fees;
1738 (III) laboratory fees;
1739 (IV) laboratory supplies; or
1740 (V) safety equipment;
1741 (B) the sale of a uniform, protective equipment, or sports or recreational equipment
1742 that:
1743 (I) a student is specifically required to wear as a condition of participation in a
1744 school-related event or school-related activity; and
1745 (II) is not readily adaptable to general or continued usage to the extent that it takes the
1746 place of ordinary clothing;
1747 (C) sales of the following if the net or gross revenues generated by the sales are
1748 deposited into a school district fund or school fund dedicated to school meals:
1749 (I) food and food ingredients; or
1750 (II) prepared food; or
1751 (D) transportation charges for official school activities; or
1752 (ii) amounts paid to or amounts charged by a school for admission to a school-related
1753 event or school-related activity.
1754 (b) "Sales relating to schools" does not include:
1755 (i) bookstore sales of items that are not educational materials or supplies;
1756 (ii) except as provided in Subsection (83)(a)(i)(B):
1757 (A) clothing;
1758 (B) clothing accessories or equipment;
1759 (C) protective equipment; or
1760 (D) sports or recreational equipment; or
1761 (iii) amounts paid to or amounts charged by a school for admission to a school-related
1762 event or school-related activity if the amounts paid or charged are passed through to a person:
1763 (A) other than a:
1764 (I) school;
1765 (II) nonprofit organization authorized by a school board or a governing body of a
1766 private school to organize and direct a competitive secondary school activity; or
1767 (III) nonprofit association authorized by a school board or a governing body of a
1768 private school to organize and direct a competitive secondary school activity; and
1769 (B) that is required to collect sales and use taxes under this chapter.
1770 (c) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
1771 commission may make rules defining the term "passed through."
1772 (84) For purposes of this section and Section 59-12-104 , "school" means:
1773 (a) an elementary school or a secondary school that:
1774 (i) is a:
1775 (A) public school; or
1776 (B) private school; and
1777 (ii) provides instruction for one or more grades kindergarten through 12; or
1778 (b) a public school district.
1779 (85) "Seller" means a person that makes a sale, lease, or rental of:
1780 (a) tangible personal property; or
1781 (b) a service.
1782 (86) (a) "Semiconductor fabricating, processing, research, or development materials"
1783 means tangible personal property:
1784 (i) used primarily in the process of:
1785 (A) (I) manufacturing a semiconductor;
1786 (II) fabricating a semiconductor; or
1787 (III) research or development of a:
1788 (Aa) semiconductor; or
1789 (Bb) semiconductor manufacturing process; or
1790 (B) maintaining an environment suitable for a semiconductor; or
1791 (ii) consumed primarily in the process of:
1792 (A) (I) manufacturing a semiconductor;
1793 (II) fabricating a semiconductor; or
1794 (III) research or development of a:
1795 (Aa) semiconductor; or
1796 (Bb) semiconductor manufacturing process; or
1797 (B) maintaining an environment suitable for a semiconductor.
1798 (b) "Semiconductor fabricating, processing, research, or development materials"
1799 includes:
1800 (i) parts used in the repairs or renovations of tangible personal property described in
1801 Subsection (86)(a); or
1802 (ii) a chemical, catalyst, or other material used to:
1803 (A) produce or induce in a semiconductor a:
1804 (I) chemical change; or
1805 (II) physical change;
1806 (B) remove impurities from a semiconductor; or
1807 (C) improve the marketable condition of a semiconductor.
1808 (87) "Senior citizen center" means a facility having the primary purpose of providing
1809 services to the aged as defined in Section 62A-3-101 .
1810 (88) "Simplified electronic return" means the electronic return:
1811 (a) described in Section 318(C) of the agreement; and
1812 (b) approved by the governing board of the agreement.
1813 (89) "Solar energy" means the sun used as the sole source of energy for producing
1814 electricity.
1815 (90) (a) "Sports or recreational equipment" means an item:
1816 (i) designed for human use; and
1817 (ii) that is:
1818 (A) worn in conjunction with:
1819 (I) an athletic activity; or
1820 (II) a recreational activity; and
1821 (B) not suitable for general use.
1822 (b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
1823 commission shall make rules:
1824 (i) listing the items that constitute "sports or recreational equipment"; and
1825 (ii) that are consistent with the list of items that constitute "sports or recreational
1826 equipment" under the agreement.
1827 (91) "State" means the state of Utah, its departments, and agencies.
1828 (92) "Storage" means any keeping or retention of tangible personal property or any
1829 other taxable transaction under Subsection 59-12-103 (1), in this state for any purpose except
1830 sale in the regular course of business.
1831 (93) (a) "Tangible personal property" means personal property that:
1832 (i) may be:
1833 (A) seen;
1834 (B) weighed;
1835 (C) measured;
1836 (D) felt; or
1837 (E) touched; or
1838 (ii) is in any manner perceptible to the senses.
1839 (b) "Tangible personal property" includes:
1840 (i) electricity;
1841 (ii) water;
1842 (iii) gas;
1843 (iv) steam; or
1844 (v) prewritten computer software.
1845 (94) "Tar sands" means impregnated sands that yield mixtures of liquid hydrocarbon
1846 and require further processing other than mechanical blending before becoming finished
1847 petroleum products.
1848 (95) (a) "Telecommunications enabling or facilitating equipment, machinery, or
1849 software" means an item listed in Subsection (95)(b) if that item is purchased or leased
1850 primarily to enable or facilitate one or more of the following to function:
1851 (i) telecommunications switching or routing equipment, machinery, or software; or
1852 (ii) telecommunications transmission equipment, machinery, or software.
1853 (b) The following apply to Subsection (95)(a):
1854 (i) a pole;
1855 (ii) software;
1856 (iii) a supplementary power supply;
1857 (iv) temperature or environmental equipment or machinery;
1858 (v) test equipment;
1859 (vi) a tower; or
1860 (vii) equipment, machinery, or software that functions similarly to an item listed in
1861 Subsections (95)(b)(i) through (vi) as determined by the commission by rule made in
1862 accordance with Subsection (95)(c).
1863 (c) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
1864 commission may by rule define what constitutes equipment, machinery, or software that
1865 functions similarly to an item listed in Subsections (95)(b)(i) through (vi).
1866 (96) "Telecommunications equipment, machinery, or software required for 911
1867 service" means equipment, machinery, or software that is required to comply with 47 C.F.R.
1868 Sec. 20.18.
1869 (97) "Telecommunications maintenance or repair equipment, machinery, or software"
1870 means equipment, machinery, or software purchased or leased primarily to maintain or repair
1871 one or more of the following, regardless of whether the equipment, machinery, or software is
1872 purchased or leased as a spare part or as an upgrade or modification to one or more of the
1873 following:
1874 (a) telecommunications enabling or facilitating equipment, machinery, or software;
1875 (b) telecommunications switching or routing equipment, machinery, or software; or
1876 (c) telecommunications transmission equipment, machinery, or software.
1877 (98) (a) "Telecommunications switching or routing equipment, machinery, or software"
1878 means an item listed in Subsection (98)(b) if that item is purchased or leased primarily for
1879 switching or routing:
1880 (i) voice communications;
1881 (ii) data communications; or
1882 (iii) telephone service.
1883 (b) The following apply to Subsection (98)(a):
1884 (i) a bridge;
1885 (ii) a computer;
1886 (iii) a cross connect;
1887 (iv) a modem;
1888 (v) a multiplexer;
1889 (vi) plug in circuitry;
1890 (vii) a router;
1891 (viii) software;
1892 (ix) a switch; or
1893 (x) equipment, machinery, or software that functions similarly to an item listed in
1894 Subsections (98)(b)(i) through (ix) as determined by the commission by rule made in
1895 accordance with Subsection (98)(c).
1896 (c) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
1897 commission may by rule define what constitutes equipment, machinery, or software that
1898 functions similarly to an item listed in Subsections (98)(b)(i) through (ix).
1899 (99) (a) "Telecommunications transmission equipment, machinery, or software" means
1900 an item listed in Subsection (99)(b) if that item is purchased or leased primarily for sending,
1901 receiving, or transporting:
1902 (i) voice communications;
1903 (ii) data communications; or
1904 (iii) telephone service.
1905 (b) The following apply to Subsection (99)(a):
1906 (i) an amplifier;
1907 (ii) a cable;
1908 (iii) a closure;
1909 (iv) a conduit;
1910 (v) a controller;
1911 (vi) a duplexer;
1912 (vii) a filter;
1913 (viii) an input device;
1914 (ix) an input/output device;
1915 (x) an insulator;
1916 (xi) microwave machinery or equipment;
1917 (xii) an oscillator;
1918 (xiii) an output device;
1919 (xiv) a pedestal;
1920 (xv) a power converter;
1921 (xvi) a power supply;
1922 (xvii) a radio channel;
1923 (xviii) a radio receiver;
1924 (xix) a radio transmitter;
1925 (xx) a repeater;
1926 (xxi) software;
1927 (xxii) a terminal;
1928 (xxiii) a timing unit;
1929 (xxiv) a transformer;
1930 (xxv) a wire; or
1931 (xxvi) equipment, machinery, or software that functions similarly to an item listed in
1932 Subsections (99)(b)(i) through (xxv) as determined by the commission by rule made in
1933 accordance with Subsection (99)(c).
1934 (c) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
1935 commission may by rule define what constitutes equipment, machinery, or software that
1936 functions similarly to an item listed in Subsections (99)(b)(i) through (xxv).
1937 (100) (a) "Telephone service" means a two-way transmission:
1938 (i) by:
1939 (A) wire;
1940 (B) radio;
1941 (C) lightwave; or
1942 (D) other electromagnetic means; and
1943 (ii) of one or more of the following:
1944 (A) a sign;
1945 (B) a signal;
1946 (C) writing;
1947 (D) an image;
1948 (E) sound;
1949 (F) a message;
1950 (G) data; or
1951 (H) other information of any nature.
1952 (b) "Telephone service" includes:
1953 (i) mobile telecommunications service;
1954 (ii) private communications service; or
1955 (iii) automated digital telephone answering service.
1956 (c) "Telephone service" does not include a service or a transaction that a state or a
1957 political subdivision of a state is prohibited from taxing as of July 1, 2001, under the Internet
1958 Tax Freedom Act, Pub. L. No. 105-277.
1959 (101) Notwithstanding where a call is billed or paid, "telephone service address"
1960 means:
1961 (a) if the location described in this Subsection (101)(a) is known, the location of the
1962 telephone service equipment:
1963 (i) to which a call is charged; and
1964 (ii) from which the call originates or terminates;
1965 (b) if the location described in Subsection (101)(a) is not known but the location
1966 described in this Subsection (101)(b) is known, the location of the origination point of the
1967 signal of the telephone service first identified by:
1968 (i) the telecommunications system of the seller; or
1969 (ii) if the system used to transport the signal is not that of the seller, information
1970 received by the seller from its service provider; or
1971 (c) if the locations described in Subsection (101)(a) or (b) are not known, the location
1972 of a purchaser's primary place of use.
1973 (102) (a) "Telephone service provider" means a person that:
1974 (i) owns, controls, operates, or manages a telephone service; and
1975 (ii) engages in an activity described in Subsection (102)(a)(i) for the shared use with or
1976 resale to any person of the telephone service.
1977 (b) A person described in Subsection (102)(a) is a telephone service provider whether
1978 or not the Public Service Commission of Utah regulates:
1979 (i) that person; or
1980 (ii) the telephone service that the person owns, controls, operates, or manages.
1981 (103) "Tobacco" means:
1982 (a) a cigarette;
1983 (b) a cigar;
1984 (c) chewing tobacco;
1985 (d) pipe tobacco; or
1986 (e) any other item that contains tobacco.
1987 (104) "Unassisted amusement device" means an amusement device, skill device, or
1988 ride device that is started and stopped by the purchaser or renter of the right to use or operate
1989 the amusement device, skill device, or ride device.
1990 (105) (a) "Use" means the exercise of any right or power over tangible personal
1991 property under Subsection 59-12-103 (1), incident to the ownership or the leasing of that
1992 property, item, or service.
1993 (b) "Use" does not include the sale, display, demonstration, or trial of that property in
1994 the regular course of business and held for resale.
1995 (106) (a) Subject to Subsection (106)(b), "vehicle" means the following that are
1996 required to be titled, registered, or titled and registered:
1997 (i) an aircraft as defined in Section 72-10-102 ;
1998 (ii) a vehicle as defined in Section 41-1a-102 ;
1999 (iii) an off-highway vehicle as defined in Section 41-22-2 ; or
2000 (iv) a vessel as defined in Section 41-1a-102 .
2001 (b) For purposes of Subsection 59-12-104 (33) only, "vehicle" includes:
2002 (i) a vehicle described in Subsection (106)(a); or
2003 (ii) (A) a locomotive;
2004 (B) a freight car;
2005 (C) railroad work equipment; or
2006 (D) other railroad rolling stock.
2007 (107) "Vehicle dealer" means a person engaged in the business of buying, selling, or
2008 exchanging a vehicle as defined in Subsection (106).
2009 (108) (a) Except as provided in Subsection (108)(b), "waste energy facility" means a
2010 facility that generates electricity:
2011 (i) using as the primary source of energy waste materials that would be placed in a
2012 landfill or refuse pit if it were not used to generate electricity, including:
2013 (A) tires;
2014 (B) waste coal; or
2015 (C) oil shale; and
2016 (ii) in amounts greater than actually required for the operation of the facility.
2017 (b) "Waste energy facility" does not include a facility that incinerates:
2018 (i) municipal solid waste;
2019 (ii) hospital waste as defined in 40 C.F.R. 60.51c; or
2020 (iii) medical/infectious waste as defined in 40 C.F.R. 60.51c.
2021 (109) "Watercraft" means a vessel as defined in Section 73-18-2 .
2022 (110) "Wind energy" means wind used as the sole source of energy to produce
2023 electricity.
2024 (111) "ZIP Code" means a Zoning Improvement Plan Code assigned to a geographic
2025 location by the United States Postal Service.
2026 Section 12. Section 59-12-103 is amended to read:
2027 59-12-103. Sales and use tax base -- Rates -- Effective dates -- Use of sales and use
2028 tax revenues.
2029 (1) A tax is imposed on the purchaser as provided in this part for amounts paid or
2030 charged for the following transactions:
2031 (a) retail sales of tangible personal property made within the state;
2032 (b) amounts paid:
2033 (i) (A) to a common carrier; or
2034 (B) whether the following are municipally or privately owned, to a:
2035 (I) telephone service provider; or
2036 (II) telegraph corporation as defined in Section 54-2-1 ; and
2037 (ii) for:
2038 (A) telephone service, other than mobile telecommunications service, that originates
2039 and terminates within the boundaries of this state;
2040 (B) mobile telecommunications service that originates and terminates within the
2041 boundaries of one state only to the extent permitted by the Mobile Telecommunications
2042 Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
2043 (C) telegraph service;
2044 (c) sales of the following for commercial use:
2045 (i) gas;
2046 (ii) electricity;
2047 (iii) heat;
2048 (iv) coal;
2049 (v) fuel oil; or
2050 (vi) other fuels;
2051 (d) sales of the following for residential use:
2052 (i) gas;
2053 (ii) electricity;
2054 (iii) heat;
2055 (iv) coal;
2056 (v) fuel oil; or
2057 (vi) other fuels;
2058 (e) sales of prepared food;
2059 (f) except as provided in Section 59-12-104 , amounts paid or charged as admission or
2060 user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
2061 exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
2062 fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
2063 television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
2064 driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
2065 tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
2066 horseback rides, sports activities, or any other amusement, entertainment, recreation,
2067 exhibition, cultural, or athletic activity;
2068 (g) amounts paid or charged for services for repairs or renovations of tangible personal
2069 property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
2070 (i) the tangible personal property; and
2071 (ii) parts used in the repairs or renovations of the tangible personal property described
2072 in Subsection (1)(g)(i), whether or not any parts are actually used in the repairs or renovations
2073 of that tangible personal property;
2074 (h) except as provided in Subsection 59-12-104 (7), amounts paid or charged for
2075 assisted cleaning or washing of tangible personal property;
2076 (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
2077 accommodations and services that are regularly rented for less than 30 consecutive days;
2078 (j) amounts paid or charged for laundry or dry cleaning services;
2079 (k) amounts paid or charged for leases or rentals of tangible personal property if within
2080 this state the tangible personal property is:
2081 (i) stored;
2082 (ii) used; or
2083 (iii) otherwise consumed;
2084 (l) amounts paid or charged for tangible personal property if within this state the
2085 tangible personal property is:
2086 (i) stored;
2087 (ii) used; or
2088 (iii) consumed; and
2089 (m) amounts paid or charged for prepaid telephone calling cards.
2090 (2) (a) Except as provided in [
2091 state tax and a local tax is imposed on a transaction described in Subsection (1) equal to the
2092 sum of the following tax rates:
2093 (i) a state tax imposed on the transaction at a tax rate [
2094 of the following tax rates:
2095 (A) (I) beginning on January 1, 2008, and ending on June 30, 2016, 4.56%; and
2096 (II) beginning on July 1, 2016, 4.5%;
2097 (B) the tax rate the state imposes in accordance with Part 18, Additional State Sales
2098 and Use Tax Act, if within the county, city, or town in which the transaction is consummated,
2099 as determined under Section 59-12-207 , the state imposes the tax under Part 18, Additional
2100 State Sales and Use Tax Act;
2101 (C) the tax rate the state imposes in accordance with Part 19, State Sales and Use Tax
2102 for Transportation Act; and
2103 (D) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
2104 and Use Tax Act, if within the county in which the transaction is consummated, as determined
2105 under Section 59-12-207 , the state imposes the tax under Part 20, Supplemental State Sales and
2106 Use Tax Act; and
2107 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
2108 transaction under this chapter other than this part.
2109 (b) [
2110 imposed on a transaction described in Subsection (1)(d) equal to the sum of:
2111 [
2112 [
2113 the transaction under this chapter other than this part[
2114 (c) Except as provided in Subsection (2)(d) or (e), beginning on January 1, 2007, a
2115 state tax and a local tax is imposed on amounts paid or charged for food and food ingredients
2116 equal to the sum of:
2117 (i) a state tax imposed on the amounts paid or charged for food and food ingredients at
2118 a tax rate of 2.75%; and
2119 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
2120 amounts paid or charged for food and food ingredients under this chapter other than this part.
2121 [
2122 accordance with Subsection 59-12-107 (1)(b) on a transaction described in Subsection (1), a
2123 state tax and a local tax is imposed on the transaction equal to the sum of:
2124 [
2125 [
2126 (A) for a transaction other than a transaction described in Subsection (2)(d)(i)(B) or
2127 (2)(d)(i)(C), the sum of the following tax rates:
2128 (I) (Aa) beginning on January 1, 2008, and ending on June 30, 2016, 4.56%; and
2129 (Bb) beginning on July 1, 2016, 4.5%;
2130 (II) the tax rate the state imposes in accordance with Part 18, Additional State Sales
2131 and Use Tax Act, if within the county, city, or town in which the transaction is consummated,
2132 as determined under Section 59-12-207 , the state imposes the tax under Part 18, Additional
2133 State Sales and Use Tax Act;
2134 (III) the tax rate the state imposes in accordance with Part 19, State Sales and Use Tax
2135 for Transportation Act; and
2136 (IV) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
2137 and Use Tax Act, if within the county in which the transaction is consummated, as determined
2138 under Section 59-12-207 , the state imposes the tax under Part 20, Supplemental State Sales and
2139 Use Tax Act;
2140 [
2141 (C) beginning on January 1, 2007, 2.75% on the amounts paid or charged for food and
2142 food ingredients; and
2143 [
2144 following tax rates:
2145 (A) for a transaction other than a transaction described in Subsection (2)(d)(i)(B) or
2146 (2)(d)(i)(C), the sum of the following tax rates:
2147 (I) the tax rate authorized by Section 59-12-204 , but only if all of the counties, cities,
2148 and towns in the state impose the tax [
2149 (II) the tax rate authorized by Section 59-12-501 if within the county, city, or town in
2150 which the transaction is consummated, as determined under Section 59-12-207 , that county,
2151 city, or town imposes the tax authorized by Section 59-12-501 ;
2152 (III) the tax rate authorized by Section 59-12-502 if within the county, city, or town in
2153 which the transaction is consummated, as determined under Section 59-12-207 , that county,
2154 city, or town imposes the tax authorized by Section 59-12-502 ; and
2155 [
2156
2157 as determined under Section 59-12-207 , that county imposes the tax authorized by Section
2158 59-12-1102 [
2159 (B) for a transaction described in Subsection (2)(d)(i)(B) or (2)(d)(i)(C), the sum of the
2160 following tax rates:
2161 (I) the tax rate authorized by Section 59-12-204 , but only if all of the counties, cities,
2162 and towns in the state impose the tax authorized by Section 59-12-204 ; and
2163 (II) the tax rate authorized by Section 59-12-1102 , but only if all of the counties in the
2164 state impose the tax authorized by Section 59-12-1102 .
2165 [
2166
2167
2168 [
2169
2170 [
2171
2172 (e) (i) A state tax and a local tax is imposed on an entire bundled transaction as
2173 provided in this Subsection (2)(e) if the bundled transaction is attributable to food and food
2174 ingredients and tangible personal property other than food and food ingredients.
2175 (ii) If the tax on a bundled transaction described in Subsection (2)(e)(i) is collected by a
2176 seller other than a seller that collects a tax in accordance with Subsection 59-12-107 (1)(b),
2177 beginning on January 1, 2008, a state tax and a local tax is imposed on the entire bundled
2178 transaction equal to the sum of:
2179 (A) a state tax imposed on the entire bundled transaction equal to the sum of the
2180 following tax rates:
2181 (I) (Aa) beginning on January 1, 2008, and ending on June 30, 2016, the tax rate
2182 described in Subsection (2)(a)(i)(A)(I); and
2183 (Bb) beginning on July 1, 2016, the tax rate described in Subsection (2)(a)(i)(A)(II);
2184 (II) the tax rate the state imposes in accordance with Part 18, Additional State Sales
2185 and Use Tax Act, if within the county, city, or town in which the transaction is consummated,
2186 as determined under Section 59-12-207 , the state imposes the tax under Part 18, Additional
2187 State Sales and Use Tax Act;
2188 (III) the tax rate the state imposes in accordance with Part 19, State Sales and Use Tax
2189 for Transportation Act; and
2190 (IV) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
2191 and Use Tax Act, if within the county in which the transaction is consummated, as determined
2192 under Section 59-12-207 , the state imposes the tax under Part 20, Supplemental State Sales and
2193 Use Tax Act; and
2194 (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
2195 described in Subsection (2)(a)(ii).
2196 (iii) If the tax on a bundled transaction described in Subsection (2)(e)(i) is collected by
2197 a seller in accordance with Subsection 59-12-107 (1)(b), beginning on January 1, 2008, a state
2198 tax and a local tax is imposed on the entire bundled transaction equal to the sum of:
2199 (A) a state tax imposed on the entire bundled transaction equal to the sum of the
2200 following tax rates:
2201 (I) (Aa) beginning on January 1, 2008, and ending on June 30, 2016, the tax rate
2202 described in Subsection (2)(d)(i)(A)(I)(Aa); and
2203 (Bb) beginning on July 1, 2016, the tax rate described in Subsection
2204 (2)(d)(i)(A)(I)(Bb);
2205 (II) the tax rate the state imposes in accordance with Part 18, Additional State Sales
2206 and Use Tax Act, if within the county, city, or town in which the transaction is consummated,
2207 as determined under Section 59-12-207 , the state imposes the tax under Part 18, Additional
2208 State Sales and Use Tax Act;
2209 (III) the tax rate the state imposes in accordance with Part 19, State Sales and Use Tax
2210 for Transportation Act; and
2211 (IV) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
2212 and Use Tax Act, if within the county in which the transaction is consummated, as determined
2213 under Section 59-12-207 , the state imposes the tax under Part 20, Supplemental State Sales and
2214 Use Tax Act; and
2215 (B) a local tax imposed on the entire bundled transaction at a tax rate equal to the sum
2216 of the following tax rates:
2217 (I) the tax rate authorized by Section 59-12-204 , but only if all of the counties, cities,
2218 and towns in the state impose the tax authorized by Section 59-12-204 ;
2219 (II) the tax rate authorized by Section 59-12-501 if within the county, city, or town in
2220 which the transaction is consummated, as determined under Section 59-12-207 , that county,
2221 city, or town imposes the tax authorized by Section 59-12-501 ;
2222 (III) the tax rate authorized by Section 59-12-502 if within the county, city, or town in
2223 which the transaction is consummated, as determined under Section 59-12-207 , that county,
2224 city, or town imposes the tax authorized by Section 59-12-502 ; and
2225 (IV) the tax rate authorized by Section 59-12-1102 , if within the county in which the
2226 transaction is consummated, as determined under Section 59-12-207 , that county imposes the
2227 tax authorized by Section 59-12-1102 .
2228 [
2229 change for a tax rate imposed under the following shall take effect on the first day of a calendar
2230 quarter:
2231 (i) Subsection (2)(a)(i);
2232 (ii) Subsection (2)(b)(i)[
2233 (iii) Subsection (2)[
2234 (iv) Subsection (2)[
2235 (v) Subsection (2)(e)(ii)(A); or
2236 (vi) Subsection (2)(e)(iii)(A).
2237 [
2238 shall take effect on the first day of the first billing period[
2239 date of the tax rate increase[
2240 effective date of a tax rate increase imposed under:
2241 [
2242 [
2243 [
2244 (D) Subsection (2)(d)(i);
2245 (E) Subsection (2)(e)(ii)(A); or
2246 (F) Subsection (2)(e)(iii)(A).
2247 (ii) For a transaction described in Subsection (2)[
2248 rate decrease shall take effect on the first day of the last billing period[
2249 the effective date of the repeal of the tax or the tax rate decrease[
2250 for the transaction begins before the effective date of the repeal of the tax or the tax rate
2251 decrease imposed under:
2252 [
2253 [
2254 [
2255 (D) Subsection (2)(d)(i);
2256 (E) Subsection (2)(e)(ii)(A); or
2257 (F) Subsection (2)(e)(iii)(A).
2258 (iii) Subsections (2)[
2259 (A) Subsection (1)(b);
2260 (B) Subsection (1)(c);
2261 (C) Subsection (1)(d);
2262 (D) Subsection (1)(e);
2263 (E) Subsection (1)(f);
2264 (F) Subsection (1)(g);
2265 (G) Subsection (1)(h);
2266 (H) Subsection (1)(i);
2267 (I) Subsection (1)(j); or
2268 (J) Subsection (1)(k).
2269 [
2270 (h) (i) For a tax rate described in Subsection (2)(h)(ii), if a tax due on a catalogue sale
2271 is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal
2272 or change in a tax rate [
2273 (A) on the first day of a calendar quarter; and
2274 (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change
2275 [
2276 (ii) Subsection (2)(h)(i) applies to the tax rates described in the following:
2277 (A) Subsection (2)(a)(i);
2278 (B) Subsection (2)(b)(i);
2279 (C) Subsection (2)(c)(i);
2280 (D) Subsection (2)(d)(i);
2281 (E) Subsection (2)(e)(ii)(A); or
2282 (F) Subsection (2)(e)(iii)(A).
2283 [
2284 Act, the commission may by rule define the term "catalogue sale."
2285 [
2286
2287
2288 (3) (a) Except as provided in Subsections (4) through (9), the following state taxes
2289 shall be deposited into the General Fund:
2290 (i) the tax imposed by Subsection (2)(a)(i);
2291 (ii) the tax imposed by Subsection (2)(b)(i)[
2292 (iii) the tax imposed by Subsection (2)[
2293 (iv) the tax imposed by Subsection (2)[
2294 (v) the tax imposed by Subsection (2)(e)(ii)(A); and
2295 (vi) the tax imposed by Subsection (2)(e)(iii)(A).
2296 (b) The following local taxes [
2297
2298 (i) the tax imposed by Subsection (2)(a)(ii);
2299 (ii) the tax imposed by Subsection (2)(b)(ii);
2300 (iii) the tax imposed by Subsection (2)(c)(ii); and
2301 (iv) the tax imposed by Subsection (2)(e)(ii)(B).
2302 (c) (i) Notwithstanding any provision of this chapter, each county, city, or town in the
2303 state shall receive the county's, city's, or town's proportionate share of the revenues generated
2304 by the following local [
2305 Subsection (3)(c)(ii)[
2306 (A) the local tax described in Subsection (2)(d)(ii); and
2307 (B) the local tax described in Subsection (2)(e)(iii)(B).
2308 (ii) [
2309 commission shall determine a county's, city's, or town's proportionate share of the revenues
2310 [
2311 (A) calculating an amount equal to the population of the unincorporated area of the
2312 county, city, or town divided by the total population of the state; and
2313 (B) multiplying the amount determined under Subsection (3)(c)(ii)(A) by the total
2314 amount of revenues generated by the [
2315 in Subsection (3)(c)(i) for all counties, cities, and towns.
2316 (iii) (A) Except as provided in Subsection (3)(c)(iii)(B), population figures for
2317 purposes of this section shall be derived from the most recent official census or census estimate
2318 of the United States Census Bureau.
2319 (B) If a needed population estimate is not available from the United States Census
2320 Bureau, population figures shall be derived from the estimate from the Utah Population
2321 Estimates Committee created by executive order of the governor.
2322 (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
2323 2003, the lesser of the following amounts shall be used as provided in Subsections (4)(b)
2324 through (g):
2325 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
2326 (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
2327 (B) for the fiscal year; or
2328 (ii) $17,500,000.
2329 (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
2330 described in Subsection (4)(a) shall be transferred each year as dedicated credits to the
2331 Department of Natural Resources to:
2332 (A) implement the measures described in Subsections 63-34-14 (4)(a) through (d) to
2333 protect sensitive plant and animal species; or
2334 (B) award grants, up to the amount authorized by the Legislature in an appropriations
2335 act, to political subdivisions of the state to implement the measures described in Subsections
2336 63-34-14 (4)(a) through (d) to protect sensitive plant and animal species.
2337 (ii) Money transferred to the Department of Natural Resources under Subsection
2338 (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
2339 person to list or attempt to have listed a species as threatened or endangered under the
2340 Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
2341 (iii) At the end of each fiscal year:
2342 (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources
2343 Conservation and Development Fund created in Section 73-10-24 ;
2344 (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
2345 Program Subaccount created in Section 73-10c-5 ; and
2346 (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
2347 Program Subaccount created in Section 73-10c-5 .
2348 (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
2349 Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
2350 created in Section 4-18-6 .
2351 (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
2352 in Subsection (4)(a) shall be transferred each year as dedicated credits to the Division of Water
2353 Rights to cover the costs incurred in hiring legal and technical staff for the adjudication of
2354 water rights.
2355 (ii) At the end of each fiscal year:
2356 (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources
2357 Conservation and Development Fund created in Section 73-10-24 ;
2358 (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
2359 Program Subaccount created in Section 73-10c-5 ; and
2360 (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
2361 Program Subaccount created in Section 73-10c-5 .
2362 (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
2363 in Subsection (4)(a) shall be deposited in the Water Resources Conservation and Development
2364 Fund created in Section 73-10-24 for use by the Division of Water Resources.
2365 (ii) In addition to the uses allowed of the Water Resources Conservation and
2366 Development Fund under Section 73-10-24 , the Water Resources Conservation and
2367 Development Fund may also be used to:
2368 (A) conduct hydrologic and geotechnical investigations by the Division of Water
2369 Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
2370 quantifying surface and ground water resources and describing the hydrologic systems of an
2371 area in sufficient detail so as to enable local and state resource managers to plan for and
2372 accommodate growth in water use without jeopardizing the resource;
2373 (B) fund state required dam safety improvements; and
2374 (C) protect the state's interest in interstate water compact allocations, including the
2375 hiring of technical and legal staff.
2376 (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
2377 in Subsection (4)(a) shall be deposited in the Utah Wastewater Loan Program Subaccount
2378 created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
2379 (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
2380 in Subsection (4)(a) shall be deposited in the Drinking Water Loan Program Subaccount
2381 created in Section 73-10c-5 for use by the Division of Drinking Water to:
2382 (i) provide for the installation and repair of collection, treatment, storage, and
2383 distribution facilities for any public water system, as defined in Section 19-4-102 ;
2384 (ii) develop underground sources of water, including springs and wells; and
2385 (iii) develop surface water sources.
2386 (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
2387 2006, the difference between the following amounts shall be expended as provided in this
2388 Subsection (5), if that difference is greater than $1:
2389 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
2390 fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
2391 (ii) $17,500,000.
2392 (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
2393 (A) transferred each fiscal year to the Department of Natural Resources as dedicated
2394 credits; and
2395 (B) expended by the Department of Natural Resources for watershed rehabilitation or
2396 restoration.
2397 (ii) At the end of each fiscal year, 100% of any unexpended dedicated credits described
2398 in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation and Development Fund
2399 created in Section 73-10-24 .
2400 (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
2401 remaining difference described in Subsection (5)(a) shall be:
2402 (A) transferred each fiscal year to the Division of Water Resources as dedicated
2403 credits; and
2404 (B) expended by the Division of Water Resources for cloud-seeding projects
2405 authorized by Title 73, Chapter 15, Modification of Weather.
2406 (ii) At the end of each fiscal year, 100% of any unexpended dedicated credits described
2407 in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation and Development Fund
2408 created in Section 73-10-24 .
2409 (d) After making the transfers required by Subsections (5)(b) and (c), 94% of the
2410 remaining difference described in Subsection (5)(a) shall be deposited into the Water
2411 Resources Conservation and Development Fund created in Section 73-10-24 for use by the
2412 Division of Water Resources for:
2413 (i) preconstruction costs:
2414 (A) as defined in Subsection 73-26-103 (6) for projects authorized by Title 73, Chapter
2415 26, Bear River Development Act; and
2416 (B) as defined in Subsection 73-28-103 (8) for the Lake Powell Pipeline project
2417 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
2418 (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
2419 Chapter 26, Bear River Development Act;
2420 (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
2421 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
2422 (iv) other uses authorized under Sections 73-10-24 , 73-10-25.1 , 73-10-30 , and
2423 Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
2424 (e) Any unexpended monies described in Subsection (5)(d) that remain in the Water
2425 Resources Conservation and Development Fund at the end of the fiscal year are nonlapsing.
2426 (f) After making the transfers required by Subsections (5)(b) and (c) and subject to
2427 Subsection (5)(g), 6% of the remaining difference described in Subsection (5)(a) shall be
2428 transferred each year as dedicated credits to the Division of Water Rights to cover the costs
2429 incurred for employing additional technical staff for the administration of water rights.
2430 (g) At the end of each fiscal year, any unexpended dedicated credits described in
2431 Subsection (5)(f) over $150,000 lapse to the Water Resources Conservation and Development
2432 Fund created in Section 73-10-24 .
2433 (6) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
2434 2003, the lesser of the following amounts shall be used as provided in Subsections (6)(b)
2435 through (d):
2436 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
2437 (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
2438 (B) for the fiscal year; or
2439 (ii) $18,743,000.
2440 (b) (i) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described
2441 in Subsection (6)(a) shall be deposited each year in the Transportation Corridor Preservation
2442 Revolving Loan Fund created in Section 72-2-117 .
2443 (ii) At least 50% of the money deposited in the Transportation Corridor Preservation
2444 Revolving Loan Fund under Subsection (6)(b)(i) shall be used to fund loan applications made
2445 by the Department of Transportation at the request of local governments.
2446 (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
2447 Subsection (6)(a) shall be transferred each year as nonlapsing dedicated credits to the
2448 Department of Transportation for the State Park Access Highways Improvement Program
2449 created in Section 72-3-207 .
2450 (d) For a fiscal year beginning on or after July 1, 2003, 94% of the amount described in
2451 Subsection (6)(a) shall be deposited in the class B and class C roads account to be expended as
2452 provided in Title 72, Chapter 2, Transportation Finances Act, for the use of class B and C
2453 roads.
2454 (7) (a) Notwithstanding Subsection (3)(a) and until Subsection (7)(b) applies,
2455 beginning on January 1, 2000, the Division of Finance shall deposit into the Centennial
2456 Highway Fund Restricted Account created in Section 72-2-118 a portion of the taxes listed
2457 under Subsection (3)(a) equal to the revenues generated by a 1/64% tax rate on the taxable
2458 transactions under Subsection (1).
2459 (b) Notwithstanding Subsection (3)(a), when the highway general obligation bonds
2460 have been paid off and the highway projects completed that are intended to be paid from
2461 revenues deposited in the Centennial Highway Fund Restricted Account as determined by the
2462 Executive Appropriations Committee under Subsection 72-2-118 (6)(d), the Division of
2463 Finance shall deposit into the Transportation Investment Fund of 2005 created by Section
2464 72-2-124 a portion of the taxes listed under Subsection (3)(a) equal to the revenues generated
2465 by a 1/64% tax rate on the taxable transactions under Subsection (1).
2466 (8) (a) Notwithstanding Subsection (3)(a), for fiscal years beginning on or after fiscal
2467 year 2004-05, the commission shall each year on or before the September 30 immediately
2468 following the last day of the fiscal year deposit the difference described in Subsection (8)(b)
2469 into the Remote Sales Restricted Account created in Section 59-12-103.2 if that difference is
2470 greater than $0.
2471 (b) The difference described in Subsection (8)(a) is equal to the difference between:
2472 (i) the total amount of the revenues [
2473 the commission received from sellers collecting [
2474
2475 year immediately preceding the September 30 described in Subsection (8)(a); and
2476 (ii) $7,279,673.
2477 (9) (a) Notwithstanding Subsection (3)(a), in addition to the amount deposited in
2478 Subsection (7)(a), and until Subsection (9)(b) applies, for a fiscal year beginning on or after
2479 July 1, [
2480 Restricted Account created by Section 72-2-118 a portion of the taxes listed under Subsection
2481 (3)(a) equal to 8.3% of the revenues collected from the following taxes [
2482
2483 approximately 17% of sales and use tax revenues generated annually by the sales and use tax
2484 on vehicles and vehicle-related products[
2485 (i) the tax imposed by Subsection (2)(a)(i);
2486 (ii) the tax imposed by Subsection (2)(b)(i);
2487 (iii) the tax imposed by Subsection (2)(c)(i); and
2488 (iv) the tax imposed by Subsection (2)(e)(ii)(A).
2489 (b) Notwithstanding Subsection (3)(a) and in addition to the amounts deposited under
2490 Subsection (7)(b), when the highway general obligation bonds have been paid off and the
2491 highway projects completed that are intended to be paid from revenues deposited in the
2492 Centennial Highway Fund Restricted Account as determined by the Executive Appropriations
2493 Committee under Subsection 72-2-118 (6)(d), the Division of Finance shall deposit into the
2494 Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes
2495 listed under Subsection (3)(a) equal to 8.3% of the revenues collected from the following taxes
2496 [
2497 of the approximately 17% of sales and use tax revenues generated annually by the sales and use
2498 tax on vehicles and vehicle-related products[
2499 (i) the tax imposed by Subsection (2)(a)(i);
2500 (ii) the tax imposed by Subsection (2)(b)(i);
2501 (iii) the tax imposed by Subsection (2)(c)(i); and
2502 (iv) the tax imposed by Subsection (2)(e)(ii)(A).
2503 (10) Notwithstanding Subsection (3)(a), the following amounts shall be deposited into
2504 the Botanical, Cultural, Recreational, and Zoological Organizations or Facilities Fund created
2505 by Section 9-17-103 and expended as provided in Section 9-17-103 :
2506 (a) for the period beginning on January 1, 2008, and ending on June 30, 2008,
2507 $13,731,050;
2508 (b) for each fiscal year beginning with fiscal year 2008-09 and ending with fiscal year
2509 2010-11, $27,462,101;
2510 (c) for fiscal year 2011-12 and fiscal year 2012-13, $26,290,471;
2511 (d) for fiscal year 2013-14 only, $24,806,944;
2512 (e) for fiscal year 2014-15 only, $3,943,627; and
2513 (f) for fiscal year 2015-16 only, $951,505.
2514 Section 13. Section 59-12-104.3 is amended to read:
2515 59-12-104.3. Credit for certain repossessions of a motor vehicle.
2516 (1) (a) Subject to Subsections (2) and (3), a seller that collects a tax under this chapter
2517 on the sale of a motor vehicle may claim a credit for a tax under this chapter for a motor
2518 vehicle that:
2519 (i) has been repossessed; and
2520 (ii) that the seller resells.
2521 (b) A seller of a motor vehicle other than the seller that collects a tax under this chapter
2522 on the sale of that motor vehicle may claim a credit for a tax under this chapter:
2523 (i) for a motor vehicle that the seller:
2524 (A) repossessed; and
2525 (B) resells; and
2526 (ii) if the seller that collected the tax under this chapter on that motor vehicle:
2527 (A) is no longer doing business in this state; and
2528 (B) does not owe a tax under this chapter.
2529 (2) The amount of the credit allowed by Subsection (1) is equal to the product of:
2530 (a) the portion of the motor vehicle's purchase price that:
2531 (i) was subject to a tax under this chapter; and
2532 (ii) remains unpaid after the motor vehicle is resold; and
2533 (b) the sum of the tax [
2534 [
2535
2536 [
2537
2538 (i) under this chapter;
2539 (ii) [
2540 (iii) [
2541 motor vehicle at the time of the repossession.
2542 (3) If a seller recovers any portion of a motor vehicle's unpaid purchase price that is
2543 used to calculate a credit allowed by Subsection (1)(b), the seller shall report and remit a tax
2544 under this chapter to the commission:
2545 (a) on the portion of the motor vehicle's unpaid purchase price that:
2546 (i) the seller recovers; and
2547 (ii) is used to calculate the credit allowed by Subsection (1)(b); and
2548 (b) on a return filed for the time period for which the portion of the motor vehicle's
2549 unpaid purchase price is recovered.
2550 Section 14. Section 59-12-108 is amended to read:
2551 59-12-108. Monthly payment -- Penalty -- Amount of tax a seller may retain --
2552 Certain amounts allocated to local taxing jurisdictions.
2553 (1) (a) Notwithstanding Section 59-12-107 , a seller that has a tax liability under this
2554 chapter of $50,000 or more for the previous calendar year shall:
2555 (i) file a return with the commission:
2556 (A) monthly on or before the last day of the month immediately following the month
2557 for which the seller collects a tax under this chapter; and
2558 (B) for the month for which the seller collects a tax under this chapter; and
2559 (ii) remit with the return required by Subsection (1)(a)(i) the amount the person is
2560 required to remit to the commission for each tax, fee, or charge described in Subsection (1)(b):
2561 (A) if that seller's tax liability under this chapter for the previous calendar year is less
2562 than $96,000, by any method permitted by the commission; or
2563 (B) if that seller's tax liability under this chapter for the previous calendar year is
2564 $96,000 or more, by electronic funds transfer.
2565 (b) Subsections (1)(a)(i) and (ii) apply to the following taxes, fees, or charges:
2566 (i) a tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
2567 (ii) a fee under Section 19-6-716 ;
2568 (iii) a fee under Section 19-6-805 ;
2569 (iv) a charge under Section 69-2-5.5 ; or
2570 (v) a tax under this chapter.
2571 (c) Notwithstanding Subsection (1)(a)(ii) and in accordance with Title 63, Chapter 46a,
2572 Utah Administrative Rulemaking Act, the commission shall make rules providing for a method
2573 for making same-day payments other than by electronic funds transfer if making payments by
2574 electronic funds transfer fails.
2575 (d) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
2576 commission shall establish by rule procedures and requirements for determining the amount a
2577 seller is required to remit to the commission under this Subsection (1).
2578 (2) (a) Except as provided in Subsection [
2579 or a seller described in Subsection [
2580
2581 [
2582 retain each month 1.31% of any amounts the seller is required to remit to the commission:
2583 [
2584
2585 imposed in accordance with the following, for the month for which the seller is filing a return
2586 in accordance with Subsection (1)[
2587 (A) Subsection 59-12-103 (2)(a);
2588 (B) Subsection 59-12-103 (2)(b);
2589 (C) Subsection 59-12-103 (2)(d), except for the state tax and the local tax imposed on
2590 the amounts paid or charged for food and food ingredients in accordance with Subsections
2591 59-12-103 (2)(d)(i)(C) and (2)(d)(ii)(B); and
2592 (D) Subsection 59-12-103 (2)(e); and
2593 [
2594 [
2595 may retain each month the amount calculated under Subsection (2)(c)(ii) for a transaction
2596 described in Subsection 59-12-103 (1) that is subject to [
2597
2598 accordance with Subsection 59-12-103 (2)(c).
2599 (ii) For purposes of Subsection (2)(c)(i), the amount a seller may retain is an amount
2600 equal to the sum of:
2601 (A) 1.31% of any amounts the seller is required to remit to the commission [
2602
2603 (I) the state tax and the local tax imposed in accordance with Subsection
2604 59-12-103 (2)(c);
2605 [
2606 (1); and
2607 [
2608 (B) 1.31% of the difference between:
2609 (I) the amounts the seller would have been required to remit to the commission:
2610 (Aa) in accordance with Subsection 59-12-103 (2)(a) if the transaction had been subject
2611 to the [
2612 Subsection 59-12-103 (2)(a);
2613 (Bb) for the month for which the seller is filing a return in accordance with Subsection
2614 (1); and
2615 (Cc) for an agreement sales and use tax; and
2616 (II) the amounts the seller is required to remit to the commission for:
2617 (Aa) the state tax and the local tax imposed in accordance with Subsection
2618 59-12-103 (2)[
2619 (Bb) [
2620 Subsection (1); and
2621 (Cc) [
2622 (d) (i) A seller subject to Subsection (1) or a seller described in Subsection (4) may
2623 retain each month the amount calculated under Subsection (2)(d)(ii) for a transaction described
2624 in Subsection 59-12-103 (1) that is subject to the state tax and the local tax imposed on the
2625 amounts paid or charged for food and food ingredients in accordance with Subsections
2626 59-12-103 (2)(d)(i)(C) and (2)(d)(ii)(B).
2627 (ii) For purposes of Subsection (2)(d)(i), the amount a seller may retain is an amount
2628 equal to the sum of:
2629 (A) 1.31% of any amounts the seller is required to remit to the commission for:
2630 (I) the state tax and the local tax imposed on the amounts paid or charged for food and
2631 food ingredients in accordance with Subsections 59-12-103 (2)(d)(i)(C) and (2)(d)(ii)(B);
2632 (II) the month for which the seller is filing a return in accordance with Subsection (1);
2633 and
2634 (III) an agreement sales and use tax; and
2635 (B) 1.31% of the difference between:
2636 (I) the amounts the seller would have been required to remit to the commission:
2637 (Aa) in accordance with Subsection 59-12-103 (2)(d)(i)(A)(I)(Aa) or (Bb) and
2638 Subsection (2)(d)(ii)(B) if the transaction had been subject to the state tax and the local tax
2639 imposed in accordance with Subsection 59-12-103 (2)(d)(i)(A)(I)(Aa) or (Bb) and
2640 Subsection(2)(d)(ii)(B);
2641 (Bb) for the month for which the seller is filing a return in accordance with Subsection
2642 (1); and
2643 (Cc) for an agreement sales and use tax; and
2644 (II) the amounts the seller is required to remit to the commission for:
2645 (Aa) the state tax and the local tax imposed in accordance with Subsections
2646 59-12-103 (2)(d)(i)(C) and (2)(d)(ii)(B);
2647 (Bb) the month for which the seller is filing a return in accordance with Subsection (1);
2648 and
2649 (Cc) an agreement sales and use tax.
2650 [
2651 retain each month 1% of any amounts the seller is required to remit to the commission:
2652 [
2653 Subsection (1); and
2654 [
2655 [
2656 [
2657 [
2658 [
2659 accordance with Subsection (1) may not retain any amount under Subsection (2)[
2660 [
2661 year of less than $50,000 may:
2662 (a) voluntarily meet the requirements of Subsection (1); and
2663 (b) if the seller voluntarily meets the requirements of Subsection (1), retain the
2664 amounts allowed by Subsection (2)[
2665 [
2666 [
2667 the commission shall each month calculate an amount equal to the difference between:
2668 (i) the total amount retained for that month by all sellers had the percentages listed
2669 under [
2670 (ii) the total amount retained for that month by all sellers at the percentages listed
2671 under [
2672 (b) The commission shall each month allocate the amount calculated under Subsection
2673 [
2674 use tax that the commission distributes to each county, city, and town for that month compared
2675 to the total agreement sales and use tax that the commission distributes for that month to all
2676 counties, cities, and towns.
2677 Section 15. Section 59-12-205 is amended to read:
2678 59-12-205. Ordinances to conform with statutory amendments -- Distribution of
2679 tax revenues -- Determination of population.
2680 (1) Each county, city, and town, in order to maintain in effect sales and use tax
2681 ordinances adopted pursuant to Section 59-12-204 , shall, within 30 days of any amendment of
2682 any applicable provisions of Part 1, Tax Collection, adopt amendments of their respective sales
2683 and use tax ordinances to conform with the amendments to Part 1, Tax Collection, insofar as
2684 they relate to sales and use taxes.
2685 (2) (a) Except as provided in Subsections (3) through (5)[
2686 the sales and use tax authorized by this part shall be distributed as provided in this Subsection
2687 (2).
2688 (b) Before any distributions are made in accordance with Subsections (2)(c) and (d):
2689 (i) a seller may retain the amount allowed by Section 59-12-108 ; and
2690 (ii) the commission shall retain the charge required by Section 59-12-206 .
2691 (c) After the amounts described in Subsection (2)(b) are retained in accordance with
2692 Subsection (2)(b), the commission shall distribute:
2693 (i) for the period beginning January 1, 2008, and ending June 30, 2008, $16,500 to
2694 each town that imposed a town option sales and use tax:
2695 (A) on December 31, 2007; and
2696 (B) that is repealed by this bill; and
2697 (ii) for each fiscal year beginning with fiscal year 2008-09, $33,000 to each town that
2698 imposed a town option sales and use tax:
2699 (A) on December 31, 2007; and
2700 (B) that is repealed by this bill.
2701 (d) After the distributions required by Subsection (2)(c) are made, the commission
2702 shall distribute the remaining amount of revenues collected from the sales and use tax
2703 authorized by this part as follows:
2704 [
2705 shall be paid to each county, city, and town on the basis of the percentage that the population of
2706 the county, city, or town bears to the total population of all counties, cities, and towns in the
2707 state; and
2708 [
2709 shall be paid to each county, city, and town on the basis of the location where the transaction is
2710 consummated as determined under Section 59-12-207 .
2711 (3) (a) For fiscal years beginning with fiscal year 1983-84 and ending with fiscal year
2712 2005-06, a county, city, or town may not receive a tax revenue distribution less than .75% of
2713 the taxable sales within the boundaries of the county, city, or town.
2714 (b) The commission shall proportionally reduce monthly distributions to any county,
2715 city, or town that, but for the reduction, would receive a distribution in excess of 1% of the
2716 sales and use tax revenue collected within the boundaries of the county, city, or town.
2717 (4) (a) As used in this Subsection (4):
2718 (i) "Eligible county, city, or town" means a county, city, or town that receives $2,000 or
2719 more in tax revenue distributions in accordance with Subsection (3) for each of the following
2720 fiscal years:
2721 (A) fiscal year 2002-03;
2722 (B) fiscal year 2003-04; and
2723 (C) fiscal year 2004-05.
2724 (ii) "Minimum tax revenue distribution" means the total amount of tax revenue
2725 distributions an eligible county, city, or town receives from a tax imposed in accordance with
2726 this part for fiscal year 2004-05.
2727 (b) (i) Notwithstanding Subsection (2) and except as provided in Subsection (4)(b)(ii),
2728 beginning with fiscal year 2006-07 and ending with fiscal year 2012-13, an eligible county,
2729 city, or town shall receive a tax revenue distribution for a tax imposed in accordance with this
2730 part equal to the greater of:
2731 (A) the payment required by Subsection (2); or
2732 (B) the minimum tax revenue distribution.
2733 (ii) If the tax revenue distribution required by Subsection (4)(b)(i) for an eligible
2734 county, city, or town is equal to the amount described in Subsection (4)(b)(i)(A) for three
2735 consecutive fiscal years, for fiscal years beginning with the fiscal year immediately following
2736 that three consecutive fiscal year period, the eligible county, city, or town shall receive the tax
2737 revenue distribution equal to the payment required by Subsection (2).
2738 (c) For a fiscal year beginning with fiscal year 2013-14 and ending with fiscal year
2739 2015-16, an eligible county, city, or town shall receive the minimum tax revenue distribution
2740 for that fiscal year if for fiscal year 2012-13 the payment required by Subsection (2) to that
2741 eligible county, city, or town is less than or equal to the product of:
2742 (i) the minimum tax revenue distribution; and
2743 (ii) .90.
2744 (5) Notwithstanding Subsection (2), if a county, city, or town imposes a tax authorized
2745 by this part on any amounts paid or charged by a seller that collects a tax in accordance with
2746 Subsection 59-12-107 (1)(b), the revenues generated by the tax shall be distributed as provided
2747 in Subsection 59-12-103 (3)(c).
2748 (6) (a) Population figures for purposes of this section shall be based on the most recent
2749 official census or census estimate of the United States Census Bureau.
2750 (b) If a needed population estimate is not available from the United States Census
2751 Bureau, population figures shall be derived from the estimate from the Utah Population
2752 Estimates Committee created by executive order of the governor.
2753 (7) The population of a county for purposes of this section shall be determined solely
2754 from the unincorporated area of the county.
2755 Section 16. Section 59-12-501 is amended to read:
2756 59-12-501. Local option sales and use tax for transportation -- Base -- Rate.
2757 (1) (a) [
2758
2759
2760 Subsection 59-12-103 (1) located within the county, city, or town[
2761
2762 (i) for the construction and maintenance of highways under the jurisdiction of the
2763 county, city, or town imposing the tax;
2764 (ii) to fund a system for public transit as defined in Section 17A-2-1004 ;
2765 (iii) to fund a fixed guideway as defined in Section 72-2-125 ; or
2766 (iv) for a combination of the purposes described in Subsections (1)(a)(i) through (iii).
2767 [
2768 impose a tax under this section on:
2769 [
2770 uses are exempt from taxation under Section 59-12-104 ; and
2771 [
2772
2773 (ii) except as provided in Subsection (3), amounts paid or charged for food and food
2774 ingredients.
2775 [
2776 determined in accordance with Section 59-12-207 .
2777 [
2778
2779
2780
2781 [
2782
2783
2784
2785 [
2786
2787
2788 [
2789
2790 [
2791
2792 [
2793
2794 (3) A county, city, or town imposing a tax under this section shall impose the tax on
2795 amounts paid or charged for food and food ingredients if the food and food ingredients are sold
2796 as part of a bundled transaction attributable to food and food ingredients and tangible personal
2797 property other than food and food ingredients,
2798 Section 17. Section 59-12-502 is amended to read:
2799 59-12-502. Additional local option sales and use tax for transportation -- Base --
2800 Rate.
2801 (1) (a) [
2802
2803
2804 sales and use tax of .25% on the transactions described in Subsection 59-12-103 (1) located
2805 within the county, city, or town[
2806
2807 (i) for the construction and maintenance of highways under the jurisdiction of the
2808 county, city, or town imposing the tax;
2809 (ii) to fund a system for public transit as defined in Section 17A-2-1004 ;
2810 (iii) to fund a fixed guideway as defined in Section 72-2-125 ; or
2811 (iv) for a combination of the purposes described in Subsections (1)(a)(i) through (iii).
2812 [
2813 impose a tax under this section on:
2814 [
2815 uses are exempt from taxation under Section 59-12-104 ; and
2816 [
2817
2818 (ii) except as provided in Subsection (3), amounts paid or charged for food and food
2819 ingredients.
2820 [
2821 determined in accordance with Section 59-12-207 .
2822 [
2823
2824
2825
2826 [
2827
2828 [
2829
2830 [
2831
2832 [
2833
2834
2835
2836 [
2837 [
2838
2839 [
2840
2841 [
2842
2843
2844 [
2845
2846
2847
2848 [
2849
2850
2851 (3) A county, city, or town imposing a tax under this section shall impose the tax on
2852 amounts paid or charged for food and food ingredients if the food and food ingredients are sold
2853 as part of a bundled transaction attributable to food and food ingredients and tangible personal
2854 property other than food and food ingredients.
2855 Section 18. Section 59-12-503 is amended to read:
2856 59-12-503. Local option direct transfer.
2857 A county [
2858 the monthly funds transfer that is collected [
2859 [
2860 public transit district, subject to the same charge [
2861 59-12-206 .
2862 Section 19. Section 59-12-504 is amended to read:
2863 59-12-504. Enactment or repeal of tax -- Effective date -- Notice requirements --
2864 Administration, collection, and enforcement of tax.
2865 (1) For purposes of this section:
2866 (a) "Annexation" means an annexation to:
2867 (i) a county under Title 17, Chapter 2, Annexation to County; or
2868 (ii) a city or town under Title 10, Chapter 2, Part 4, Annexation.
2869 (b) "Annexing area" means an area that is annexed into a county, city, or town.
2870 (2) (a) Except as provided in Subsection (2)(c) or (d), if, on or after [
2871 April 1, 2008, a county, city, or town enacts or repeals a tax under this part, the enactment or
2872 repeal shall take effect:
2873 (i) on the first day of a calendar quarter; and
2874 (ii) after a 90-day period beginning on the date the commission receives notice meeting
2875 the requirements of Subsection (2)(b) from the county, city, or town.
2876 (b) The notice described in Subsection (2)(a)(ii) shall state:
2877 (i) that the county, city, or town will enact or repeal a tax under this part;
2878 (ii) the statutory authority for the tax described in Subsection (2)(b)(i);
2879 (iii) the effective date of the tax described in Subsection (2)(b)(i); and
2880 (iv) if the county, city, or town enacts the tax described in Subsection (2)(b)(i), the rate
2881 of the tax.
2882 (c) (i) Notwithstanding Subsection (2)(a), for a transaction described in Subsection
2883 (2)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
2884 (A) that begins after the effective date of the enactment of the tax; and
2885 (B) if the billing period for the transaction begins before the effective date of the
2886 enactment of the tax under:
2887 (I) Section 59-12-501 ; or
2888 (II) Section 59-12-502 .
2889 (ii) Notwithstanding Subsection (2)(a), for a transaction described in Subsection
2890 (2)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
2891 (A) that began before the effective date of the repeal of the tax; and
2892 (B) if the billing period for the transaction begins before the effective date of the repeal
2893 of the tax imposed under:
2894 (I) Section 59-12-501 ; or
2895 (II) Section 59-12-502 .
2896 (iii) Subsections (2)(c)(i) and (ii) apply to transactions subject to a tax under:
2897 (A) Subsection 59-12-103 (1)(b);
2898 (B) Subsection 59-12-103 (1)(c);
2899 (C) Subsection 59-12-103 (1)(d);
2900 (D) Subsection 59-12-103 (1)(e);
2901 (E) Subsection 59-12-103 (1)(f);
2902 (F) Subsection 59-12-103 (1)(g);
2903 (G) Subsection 59-12-103 (1)(h);
2904 (H) Subsection 59-12-103 (1)(i);
2905 (I) Subsection 59-12-103 (1)(j); or
2906 (J) Subsection 59-12-103 (1)(k).
2907 (d) (i) Notwithstanding Subsection (2)(a), if a tax due under this chapter on a catalogue
2908 sale is computed on the basis of sales and use tax rates published in the catalogue, an
2909 enactment or repeal of a tax described in Subsection (2)(a) takes effect:
2910 (A) on the first day of a calendar quarter; and
2911 (B) beginning 60 days after the effective date of the enactment or repeal under
2912 Subsection (2)(a).
2913 (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
2914 the commission may by rule define the term "catalogue sale."
2915 (3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs
2916 on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
2917 part for an annexing area, the enactment or repeal shall take effect:
2918 (i) on the first day of a calendar quarter; and
2919 (ii) after a 90-day period beginning on the date the commission receives notice meeting
2920 the requirements of Subsection (3)(b) from the county, city, or town that annexes the annexing
2921 area.
2922 (b) The notice described in Subsection (3)(a)(ii) shall state:
2923 (i) that the annexation described in Subsection (3)(a) will result in an enactment or
2924 repeal of a tax under this part for the annexing area;
2925 (ii) the statutory authority for the tax described in Subsection (3)(b)(i);
2926 (iii) the effective date of the tax described in Subsection (3)(b)(i); and
2927 (iv) the rate of the tax described in Subsection (3)(b)(i).
2928 (c) (i) Notwithstanding Subsection (3)(a), for a transaction described in Subsection
2929 (3)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
2930 (A) that begins after the effective date of the enactment of the tax; and
2931 (B) if the billing period for the transaction begins before the effective date of the
2932 enactment of the tax under:
2933 (I) Section 59-12-501 ; or
2934 (II) Section 59-12-502 .
2935 (ii) Notwithstanding Subsection (3)(a), for a transaction described in Subsection
2936 (3)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
2937 (A) that began before the effective date of the repeal of the tax; and
2938 (B) if the billing period for the transaction begins before the effective date of the repeal
2939 of the tax imposed under:
2940 (I) Section 59-12-501 ; or
2941 (II) Section 59-12-502 .
2942 (iii) Subsections (3)(c)(i) and (ii) apply to transactions subject to a tax under:
2943 (A) Subsection 59-12-103 (1)(b);
2944 (B) Subsection 59-12-103 (1)(c);
2945 (C) Subsection 59-12-103 (1)(d);
2946 (D) Subsection 59-12-103 (1)(e);
2947 (E) Subsection 59-12-103 (1)(f);
2948 (F) Subsection 59-12-103 (1)(g);
2949 (G) Subsection 59-12-103 (1)(h);
2950 (H) Subsection 59-12-103 (1)(i);
2951 (I) Subsection 59-12-103 (1)(j); or
2952 (J) Subsection 59-12-103 (1)(k).
2953 (d) (i) Notwithstanding Subsection (3)(a), if a tax due under this chapter on a catalogue
2954 sale is computed on the basis of sales and use tax rates published in the catalogue, an
2955 enactment or repeal of a tax described in Subsection (3)(a) takes effect:
2956 (A) on the first day of a calendar quarter; and
2957 (B) beginning 60 days after the effective date of the enactment or repeal under
2958 Subsection (3)(a).
2959 (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
2960 the commission may by rule define the term "catalogue sale."
2961 (4) (a) Except as provided in Subsection (4)(b), a tax authorized under this part shall be
2962 administered, collected, and enforced in accordance with:
2963 (i) the same procedures used to administer, collect, and enforce the tax under:
2964 (A) Part 1, Tax Collection; or
2965 (B) Part 2, Local Sales and Use Tax Act; and
2966 (ii) Chapter 1, General Taxation Policies.
2967 (b) Notwithstanding Subsection (4)(a), a tax under this part is not subject to
2968 Subsections 59-12-205 (2) through (7).
2969 Section 20. Section 59-12-902 is amended to read:
2970 59-12-902. Sales tax refund for qualified emergency food agencies -- Use of
2971 amounts received as refund -- Administration -- Rulemaking authority.
2972 (1) Beginning on January 1, 1998, a qualified emergency food agency may claim a
2973 sales tax refund as provided in this section on the pounds of food and food ingredients donated
2974 to the qualified emergency food agency.
2975 (2) (a) Subject to the adjustments provided for in Subsection (2)(b), a qualified
2976 emergency food agency may claim a refund in an amount equal to the pounds of food and food
2977 ingredients donated to the qualified emergency food agency multiplied by:
2978 (i) $1.70; and
2979 (ii) the sum of:
2980 (A) 4.75%; and
2981 (B) the sum of the tax rates provided for in Subsection (2)(b).
2982 (b) Tax rates authorized under the following apply to Subsection (2)(a)(ii)(B):
2983 (i) the tax rate authorized by Section 59-12-204 ; and
2984 [
2985
2986 [
2987 [
2988 [
2989
2990 [
2991
2992 [
2993 the state impose the tax under Section 59-12-1102 .
2994 (c) Beginning on January 1, 1999, the commission shall annually adjust on or before
2995 the second Monday of February the $1.70 provided in Subsection (2)(a)(i) by a percentage
2996 equal to the percentage difference between the food at home category of the Consumer Price
2997 Index for:
2998 (i) the preceding calendar year; and
2999 (ii) calendar year 1997.
3000 (3) To claim a sales tax refund under this section, a qualified emergency food agency
3001 shall file an application with the commission.
3002 (4) A qualified emergency food agency may use amounts received as a sales tax refund
3003 under this section only for a purpose related to:
3004 (a) warehousing and distributing food and food ingredients to other agencies and
3005 organizations providing food and food ingredients to low-income persons; or
3006 (b) providing food and food ingredients directly to low-income persons.
3007 (5) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
3008 commission may make rules providing procedures for implementing the sales tax refund under
3009 this section, including:
3010 (a) standards for determining and verifying the amount of the sales tax refund; and
3011 (b) procedures for a qualified emergency food agency to apply for a sales tax refund,
3012 including the frequency with which a qualified emergency food agency may apply for a sales
3013 tax refund.
3014 (6) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
3015 Division of Housing and Community Development may establish rules providing for the
3016 certification of emergency food agencies to claim a refund under this part.
3017 Section 21. Section 59-12-1801 is enacted to read:
3018
3019 59-12-1801. Title.
3020 This part is known as the "Additional State Sales and Use Tax Act."
3021 Section 22. Section 59-12-1802 is enacted to read:
3022 59-12-1802. State sales and use tax -- Base -- Rate -- Revenues deposited into
3023 General Fund.
3024 (1) (a) If a county, city, or town does not impose a tax under the following sections, a
3025 tax shall be imposed within the county, city, or town under this section by the state on the
3026 transactions described in Subsection 59-12-103 (1) beginning on January 1, 2008, and ending
3027 on the day on which the county, city, or town imposes a tax under the following sections:
3028 (i) Section 59-12-501 ; and
3029 (ii) Section 59-12-502 .
3030 (b) For purposes of Subsection (1)(a), the rate of the state tax is equal to the difference
3031 between:
3032 (i) .5%; and
3033 (ii) the sum of the tax rates imposed by the county, city, or town described in
3034 Subsection (1)(a) under:
3035 (A) Section 59-12-501 ; and
3036 (B) Section 59-12-502 .
3037 (2) Notwithstanding Subsection (1), a tax under this section may not be imposed on:
3038 (a) a transaction described in Subsection 59-12-103 (1)(d);
3039 (b) the sales and uses described in Section 59-12-104 to the extent the sales and uses
3040 are exempt from taxation under Section 59-12-104 ; and
3041 (c) except as provided in Subsection (4), amounts paid or charged for food and food
3042 ingredients.
3043 (3) For purposes of Subsection (1), the location of a transaction shall be determined in
3044 accordance with Section 59-12-207 .
3045 (4) A tax shall be imposed under this section on amounts paid or charged for food and
3046 food ingredients if:
3047 (a) within the county, city, or town in which the transaction is located, the state
3048 imposes a tax under this section; and
3049 (b) the food and food ingredients are sold as part of a bundled transaction attributable
3050 to food and food ingredients and tangible personal property other than food and food
3051 ingredients.
3052 (5) Revenues collected from the sales and use tax under this section, after subtracting
3053 amounts a seller retains in accordance with Section 59-12-108 , shall be deposited into the
3054 General Fund.
3055 Section 23. Section 59-12-1803 is enacted to read:
3056 59-12-1803. Enactment or repeal of tax -- Effective date -- Administration,
3057 collection, and enforcement of tax.
3058 (1) Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a tax
3059 imposed under this part shall take effect on the first day of a calendar quarter.
3060 (2) (a) For a transaction described in Subsection (2)(c), the enactment of a tax shall
3061 take effect on the first day of the first billing period that begins after the effective date of the
3062 enactment of the tax if the billing period for the transaction begins before the effective date of
3063 the enactment of the tax under this part.
3064 (b) For a transaction described in Subsection (2)(c), the repeal of a tax shall take effect
3065 on the first day of the last billing period that began before the effective date of the repeal of the
3066 tax if the billing period for the transaction begins before the effective date of the repeal of the
3067 tax imposed under this part.
3068 (c) Subsections (2)(a) and (b) apply to transactions subject to a tax under:
3069 (i) Subsection 59-12-103 (1)(b);
3070 (ii) Subsection 59-12-103 (1)(c);
3071 (iii) Subsection 59-12-103 (1)(d);
3072 (iv) Subsection 59-12-103 (1)(e);
3073 (v) Subsection 59-12-103 (1)(f);
3074 (vi) Subsection 59-12-103 (1)(g);
3075 (vii) Subsection 59-12-103 (1)(h);
3076 (viii) Subsection 59-12-103 (1)(i);
3077 (ix) Subsection 59-12-103 (1)(j); or
3078 (x) Subsection 59-12-103 (1)(k).
3079 (3) (a) If a tax due under this part on a catalogue sale is computed on the basis of sales
3080 and use tax rates published in the catalogue, an enactment or repeal of a tax under this part
3081 takes effect:
3082 (i) on the first day of a calendar quarter; and
3083 (ii) beginning 60 days after the effective date of the enactment or repeal of the tax
3084 under this part.
3085 (b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
3086 commission may by rule define the term "catalogue sale."
3087 (4) A tax imposed by this part shall be administered, collected, and enforced in
3088 accordance with:
3089 (a) the same procedures used to administer, collect, and enforce the tax under Part 1,
3090 Tax Collection; and
3091 (b) Chapter 1, General Taxation Policies.
3092 Section 24. Section 59-12-1901 is enacted to read:
3093
3094 59-12-1901. Title.
3095 This part is known as the "State Sales and Use Tax for Transportation Act."
3096 Section 25. Section 59-12-1902 is enacted to read:
3097 59-12-1902. State sales and use tax for transportation -- Base -- Rate --
3098 Expenditure of revenues.
3099 (1) Beginning on January 1, 2008, a state tax of .25% is imposed on the transactions
3100 described in Subsection 59-12-103 (1) as provided in this section.
3101 (2) Notwithstanding Subsection (1), a tax under this section may not be imposed on:
3102 (a) a transaction described in Subsection 59-12-103 (1)(d);
3103 (b) the sales and uses described in Section 59-12-104 to the extent the sales and uses
3104 are exempt from taxation under Section 59-12-104 ; and
3105 (c) except as provided in Subsection (4), amounts paid or charged for food and food
3106 ingredients.
3107 (3) For purposes of this section, the location of a transaction shall be determined in
3108 accordance with Section 59-12-207 .
3109 (4) A tax shall be imposed under this section on amounts paid or charged for food and
3110 food ingredients if the food and food ingredients are sold as part of a bundled transaction
3111 attributable to food and food ingredients and tangible personal property other than food and
3112 food ingredients.
3113 (5) (a) Revenues collected from the sales and use tax imposed by this section shall be
3114 distributed and expended as provided in this Subsection (5).
3115 (b) Before any distributions are made in accordance with Subsection (5)(c), a seller
3116 may retain the amount allowed by Section 59-12-108 .
3117 (c) After the amounts described in Subsection (5)(b) are retained in accordance with
3118 Subsection (5)(b), the remaining revenues collected from the sales and use tax imposed by this
3119 section shall be distributed and expended as follows:
3120 (i) 25% of the revenues collected from the sales and use tax imposed by this section
3121 within the boundaries of a county of the first class shall be:
3122 (A) deposited into the Public Transportation System Tax Highway Fund created by
3123 Section 72-2-121 ; and
3124 (B) expended as provided in Section 72-2-121 ;
3125 (ii) 25% of the revenues collected from the sales and use tax imposed by this section
3126 within the boundaries of a county of the first or second class shall be:
3127 (A) deposited into the Transportation Corridor Preservation Fund for Counties of the
3128 First or Second Class created by Section 72-2-125 ; and
3129 (B) expended as provided in Section 72-2-125 ;
3130 (iii) beginning on January 1, 2008, and ending on June 30, 2038, 50% of the revenues
3131 collected from the sales and use tax imposed by this section within the boundaries of a county
3132 of the first class shall be:
3133 (A) deposited into the Transportation Debt Service Fund for Transit Districts Operating
3134 in a County of the First Class Fund created by Section 72-2-126 ; and
3135 (B) expended as provided in Section 72-2-126 ; and
3136 (iv) the amount of revenues collected from the sales and use tax imposed by this
3137 section that remain after the distributions required by Subsections (5)(c)(i) through (iii) are
3138 made shall be:
3139 (A) deposited into the Transportation Investment Fund of 2005 created by Section
3140 72-2-124 ; and
3141 (B) expended as provided in Section 72-2-124 .
3142 Section 26. Section 59-12-1903 is enacted to read:
3143 59-12-1903. Enactment or repeal of tax -- Effective date -- Administration,
3144 collection, and enforcement of tax.
3145 (1) Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a tax
3146 imposed under this part shall take effect on the first day of a calendar quarter.
3147 (2) (a) For a transaction described in Subsection (2)(c), the enactment of a tax shall
3148 take effect on the first day of the first billing period that begins after the effective date of the
3149 enactment of the tax if the billing period for the transaction begins before the effective date of
3150 the enactment of the tax under this part.
3151 (b) For a transaction described in Subsection (2)(c), the repeal of a tax shall take effect
3152 on the first day of the last billing period that began before the effective date of the repeal of the
3153 tax if the billing period for the transaction begins before the effective date of the repeal of the
3154 tax imposed under this part.
3155 (c) Subsections (2)(a) and (b) apply to transactions subject to a tax under:
3156 (i) Subsection 59-12-103 (1)(b);
3157 (ii) Subsection 59-12-103 (1)(c);
3158 (iii) Subsection 59-12-103 (1)(d);
3159 (iv) Subsection 59-12-103 (1)(e);
3160 (v) Subsection 59-12-103 (1)(f);
3161 (vi) Subsection 59-12-103 (1)(g);
3162 (vii) Subsection 59-12-103 (1)(h);
3163 (viii) Subsection 59-12-103 (1)(i);
3164 (ix) Subsection 59-12-103 (1)(j); or
3165 (x) Subsection 59-12-103 (1)(k).
3166 (3) (a) If a tax due under this part on a catalogue sale is computed on the basis of sales
3167 and use tax rates published in the catalogue, an enactment or repeal of a tax under this part
3168 takes effect:
3169 (i) on the first day of a calendar quarter; and
3170 (ii) beginning 60 days after the effective date of the enactment or repeal of the tax
3171 under this part.
3172 (b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
3173 commission may by rule define the term "catalogue sale."
3174 (4) A tax imposed by this part shall be administered, collected, and enforced in
3175 accordance with:
3176 (a) the same procedures used to administer, collect, and enforce the tax under Part 1,
3177 Tax Collection; and
3178 (b) Chapter 1, General Taxation Policies.
3179 Section 27. Section 59-12-2001 is enacted to read:
3180
3181 59-12-2001. Title.
3182 This part is known as the "Supplemental State Sales and Use Tax Act."
3183 Section 28. Section 59-12-2002 is enacted to read:
3184 59-12-2002. State sales and use tax -- Base -- Rate -- Revenues deposited into
3185 General Fund.
3186 (1) If a county does not impose a tax under Part 11, County Option Sales and Use Tax,
3187 a tax shall be imposed within the county under this section by the state:
3188 (a) on the transactions described in Subsection 59-12-103 (1);
3189 (b) at a rate of .25%; and
3190 (c) beginning on January 1, 2008, and ending on the day on which the county imposes
3191 a tax under Part 11, County Option Sales and Use Tax.
3192 (2) Notwithstanding Subsection (1), a tax under this section may not be imposed on:
3193 (a) a transaction described in Subsection 59-12-103 (1)(d);
3194 (b) the sales and uses described in Section 59-12-104 to the extent the sales and uses
3195 are exempt from taxation under Section 59-12-104 ; and
3196 (c) except as provided in Subsection (4), amounts paid or charged for food and food
3197 ingredients.
3198 (3) For purposes of Subsection (1), the location of a transaction shall be determined in
3199 accordance with Section 59-12-207 .
3200 (4) A tax shall be imposed under this section on amounts paid or charged for food and
3201 food ingredients if:
3202 (a) within the county in which the transaction is located, the state imposes a tax under
3203 this section; and
3204 (b) the food and food ingredients are sold as part of a bundled transaction attributable
3205 to food and food ingredients and tangible personal property other than food and food
3206 ingredients.
3207 (5) Revenues collected from the sales and use tax under this section, after subtracting
3208 amounts a seller retains in accordance with Section 59-12-108 , shall be deposited into the
3209 General Fund.
3210 Section 29. Section 59-12-2003 is enacted to read:
3211 59-12-2003. Enactment or repeal of tax -- Effective date -- Administration,
3212 collection, and enforcement of tax.
3213 (1) Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a tax
3214 imposed under this part shall take effect on the first day of a calendar quarter.
3215 (2) (a) For a transaction described in Subsection (2)(c), the enactment of a tax shall
3216 take effect on the first day of the first billing period that begins after the effective date of the
3217 enactment of the tax if the billing period for the transaction begins before the effective date of
3218 the tax under this part.
3219 (b) For a transaction described in Subsection (2)(c), the repeal of a tax shall take effect
3220 on the first day of the last billing period that began before the effective date of the repeal of the
3221 tax if the billing period for the transaction begins before the effective date of the repeal of the
3222 tax imposed under this part.
3223 (c) Subsections (2)(a) and (b) apply to transactions subject to a tax under:
3224 (i) Subsection 59-12-103 (1)(b);
3225 (ii) Subsection 59-12-103 (1)(c);
3226 (iii) Subsection 59-12-103 (1)(d);
3227 (iv) Subsection 59-12-103 (1)(e);
3228 (v) Subsection 59-12-103 (1)(f);
3229 (vi) Subsection 59-12-103 (1)(g);
3230 (vii) Subsection 59-12-103 (1)(h);
3231 (viii) Subsection 59-12-103 (1)(i);
3232 (ix) Subsection 59-12-103 (1)(j); or
3233 (x) Subsection 59-12-103 (1)(k ).
3234 (3) (a) If a tax due under this part on a catalogue sale is computed on the basis of sales
3235 and use tax rates published in the catalogue, an enactment or repeal of a tax under this part
3236 takes effect:
3237 (i) on the first day of a calendar quarter; and
3238 (ii) beginning 60 days after the effective date of the enactment or repeal of the tax
3239 under this part.
3240 (b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
3241 commission may by rule define the term "catalogue sale."
3242 (4) A tax imposed by this part shall be administered, collected, and enforced in
3243 accordance with:
3244 (a) the same procedures used to administer, collect, and enforce the tax under Part 1,
3245 Tax Collection; and
3246 (b) Chapter 1, General Taxation Policies.
3247 Section 30. Section 63-55b-172 is amended to read:
3248 63-55b-172. Repeal dates -- Title 72.
3249 (1) Section 72-3-113 is repealed January 1, 2020.
3250 (2) Section 72-2-121.1 is repealed January 1, 2008.
3251 Section 31. Section 72-2-117.5 is amended to read:
3252 72-2-117.5. Local Transportation Corridor Preservation Fund -- Distribution.
3253 (1) As used in this section:
3254 (a) "Council of governments" means a decision-making body in each county composed
3255 of the county governing body and the mayors of each municipality in the county.
3256 (b) "Metropolitan planning organization" has the same meaning as defined in Section
3257 72-1-208.5 .
3258 (2) There is created the Local Transportation Corridor Preservation Fund within the
3259 Transportation Fund.
3260 (3) The fund shall be funded from the following sources:
3261 (a) a local option transportation corridor preservation fee imposed under Section
3262 41-1a-1222 ;
3263 (b) appropriations made to the fund by the Legislature;
3264 (c) contributions from other public and private sources for deposit into the fund;
3265 (d) interest earnings on cash balances;
3266 (e) all monies collected from rents and sales of real property acquired with fund
3267 monies; and
3268 (f) proceeds from general obligation bonds, revenue bonds, or other obligations issued
3269 as authorized by Title 63B, Bonds[
3270 [
3271
3272 (4) (a) All monies appropriated to the Local Transportation Corridor Preservation Fund
3273 are nonlapsing.
3274 (b) The State Tax Commission shall provide the department with sufficient data for the
3275 department to allocate the revenues[
3276 imposing a local option transportation corridor preservation fee under Section 41-1a-1222 [
3277
3278 [
3279
3280 (c) The monies allocated under Subsection (4)(b):
3281 (i) shall be used for the purposes provided in this section for each county; and
3282 (ii) are allocated to each county as provided in this section:
3283 (A) with the condition that the state will not be charged for any asset purchased with
3284 the monies allocated under Subsection (4)(b); and
3285 (B) are considered a local matching contribution for the purposes described under
3286 Section 72-2-123 if used on a state highway.
3287 (d) Administrative costs of the department to implement this section shall be paid from
3288 the fund.
3289 (5) (a) The department shall authorize the expenditure of fund monies to allow a
3290 highway authority to acquire real property or any interests in real property for state, county, and
3291 municipal transportation corridors subject to:
3292 (i) monies available in the fund to each county under Subsection (4)(b); and
3293 (ii) the provisions of this section.
3294 (b) Fund monies may be used to pay interest on debts incurred in accordance with this
3295 section.
3296 (c) (i) (A) Fund monies may be used to pay maintenance costs of properties acquired
3297 under this section but limited to a total of 5% of the purchase price of the property.
3298 (B) Any additional maintenance cost shall be paid from funds other than under this
3299 section.
3300 (C) Revenue generated by any property acquired under this section is excluded from
3301 the limitations under this Subsection (5)(c)(i).
3302 (ii) Fund monies may be used to pay direct costs of acquisition of properties acquired
3303 under this section.
3304 (d) Fund monies allocated under Subsection (4)(b) may be used by a county highway
3305 authority for countywide transportation planning if:
3306 (i) the county is not included in a metropolitan planning organization;
3307 (ii) the transportation planning is part of the county's continuing, cooperative, and
3308 comprehensive process for transportation planning, corridor preservation, right-of-way
3309 acquisition, and project programming;
3310 (iii) no more than four years allocation every 20 years to each county is used for
3311 transportation planning under this Subsection (5)(d); and
3312 (iv) the county otherwise qualifies to use the fund monies as provided under this
3313 section.
3314 (e) (i) Fund monies allocated under Subsection (4)(b) may be used by a county
3315 highway authority for transportation corridor planning that is part of the corridor elements of an
3316 ongoing work program of transportation projects.
3317 (ii) The transportation corridor planning under Subsection (5)(e)(i) shall be under the
3318 direction of:
3319 (A) the metropolitan planning organization if the county is within the boundaries of a
3320 metropolitan planning organization; or
3321 (B) the department if the county is not within the boundaries of a metropolitan
3322 planning organization.
3323 (6) (a) (i) The Local Transportation Corridor Preservation Fund shall be used to
3324 preserve transportation corridors, promote long-term statewide transportation planning, save on
3325 acquisition costs, and promote the best interests of the state in a manner which minimizes
3326 impact on prime agricultural land.
3327 (ii) The Local Transportation Corridor Preservation Fund may not be used for a
3328 transportation corridor that is primarily a recreational trail as defined under Section
3329 63-11a-101 .
3330 (b) (i) The department shall develop and implement a program to educate highway
3331 authorities on the objectives, application process, use, and responsibilities of the Local
3332 Transportation Corridor Preservation Fund as provided under this section to promote the most
3333 efficient and effective use of fund monies including priority use on designated high priority
3334 corridor preservation projects.
3335 (ii) The department shall develop a model transportation corridor property acquisition
3336 policy or ordinance that meets federal requirements for the benefit of a highway authority to
3337 acquire real property or any interests in real property under this section.
3338 (c) The department shall authorize the expenditure of fund monies after determining
3339 that the expenditure is being made in accordance with this section from applications that are:
3340 (i) made by a highway authority; and
3341 (ii) endorsed by the council of governments.
3342 (7) (a) (i) A council of governments may establish a council of governments
3343 endorsement process which includes prioritization and application procedures for use of the
3344 monies allocated to each county under this section.
3345 (ii) The endorsement process under Subsection (7)(a)(i) may include review or
3346 endorsement of the preservation project by the:
3347 (A) metropolitan planning organization if the county is within the boundaries of a
3348 metropolitan planning organization; or
3349 (B) the department if the county is not within the boundaries of a metropolitan
3350 planning organization.
3351 (b) All fund monies shall be prioritized by each highway authority and council of
3352 governments based on considerations, including:
3353 (i) areas with rapidly expanding population;
3354 (ii) the willingness of local governments to complete studies and impact statements
3355 that meet department standards;
3356 (iii) the preservation of corridors by the use of local planning and zoning processes;
3357 (iv) the availability of other public and private matching funds for a project;
3358 (v) the cost-effectiveness of the preservation projects;
3359 (vi) long and short-term maintenance costs for property acquired; and
3360 (vii) whether the transportation corridor is included as part of:
3361 (A) the county and municipal master plan; and
3362 (B) (I) the statewide long range plan; or
3363 (II) the regional transportation plan of the area metropolitan planning organization if
3364 one exists for the area.
3365 (8) (a) Unless otherwise provided by written agreement with another highway
3366 authority, the highway authority that holds the deed to the property is responsible for
3367 maintenance of the property.
3368 (b) The transfer of ownership for property acquired under this section from one
3369 highway authority to another shall include a recorded deed for the property and a written
3370 agreement between the highway authorities.
3371 (9) (a) The proceeds from any bonds or other obligations secured by revenues of the
3372 Local Transportation Corridor Preservation Fund shall be used for the purposes authorized for
3373 funds under this section.
3374 (b) The highway authority shall pledge the necessary part of the revenues of the Local
3375 Transportation Corridor Preservation Fund to the payment of principal and interest on the
3376 bonds or other obligations.
3377 (10) (a) A highway authority may not apply for monies under this section unless the
3378 highway authority has:
3379 (i) a transportation corridor property acquisition policy or ordinance in effect that
3380 meets federal requirements for the acquisition of real property or any interests in real property
3381 under this section; and
3382 (ii) an access management policy or ordinance in effect that meets the requirements
3383 under Subsection 72-2-117 (9).
3384 (b) The provisions of Subsection (10)(a)(i) do not apply if the highway authority has a
3385 written agreement with the department for the acquisition of real property or any interests in
3386 real property under this section.
3387 Section 32. Section 72-2-121 is amended to read:
3388 72-2-121. Public Transportation System Tax Highway Fund.
3389 (1) There is created a special revenue fund entitled the Public Transportation System
3390 Tax Highway Fund.
3391 (2) The fund consists of:
3392 (a) monies generated from [
3393 contributions received for new construction, major renovations, and improvements to Interstate
3394 15 and state highways within a county of the first class; and
3395 [
3396
3397 [
3398
3399 (b) amounts deposited in accordance with Section 59-12-1902 .
3400 (3) (a) The fund shall earn interest.
3401 (b) All interest earned on fund monies shall be deposited into the fund.
3402 (4) The executive director may use fund monies, as prioritized by the Transportation
3403 Commission[
3404
3405 to Interstate 15 and state highways within a county of the first class and to pay any debt service
3406 and bond issuance costs related to those projects[
3407 [
3408
3409
3410
3411 (5) The additional administrative costs of the department to administer this fund shall
3412 be paid from the monies in the fund.
3413 Section 33. Section 72-2-121.1 is amended to read:
3414 72-2-121.1. State Highway Projects Within Counties Fund -- Accounting for
3415 revenues -- Interest -- Expenditure of revenues.
3416 (1) There is created a special revenue fund known as the State Highway Projects
3417 Within Counties Fund.
3418 (2) The State Highway Projects Within Counties Fund shall be funded by revenues
3419 generated by a tax imposed by a county under Title 59, Chapter 12, Part 15, County Option
3420 Sales and Use Tax for Highways, Fixed Guideways, or Systems for Public Transit Act, if those
3421 revenues are allocated:
3422 (a) for a purpose described in Subsection 59-12-1503 (2)(a)(iii); and
3423 (b) in accordance with Section 59-12-1503 .
3424 (3) The department shall make a separate accounting for:
3425 (a) the revenues described in Subsection (2); and
3426 (b) each county for which revenues are deposited into the State Highway Projects
3427 Within Counties Fund.
3428 (4) (a) The State Highway Projects Within Counties Fund shall earn interest.
3429 (b) The department shall allocate the interest earned on the State Highway Projects
3430 Within Counties Fund:
3431 (i) proportionately;
3432 (ii) to each county's balance in the State Highway Projects Within Counties Fund; and
3433 (iii) on the basis of each county's balance in the State Highway Projects Within
3434 Counties Fund.
3435 (5) The department shall expend the revenues and interest deposited into the State
3436 Highway Projects Within Counties Fund to pay:
3437 (a) for a project:
3438 (i) described in Subsection 59-12-1503 (2)(a)(iii)(A); and
3439 (ii) for which the requirements of Subsection 59-12-1503 (5) are met;
3440 (b) debt service on a project described in Subsection (5)(a); or
3441 (c) bond issuance costs relating to a project described in Subsection (5)(a).
3442 (6) Any revenues and interest remaining in the State Highway Projects Within
3443 Counties Fund on December 31, 2007, shall be distributed as follows:
3444 (a) the interest earned on the State Highway Projects Within Counties Fund shall be
3445 distributed to each county proportionately on the basis of the county's balance in the State
3446 Highway Projects Within Counties Fund; and
3447 (b) the revenues deposited into the State Highway Projects Within Counties Fund shall
3448 be distributed to each county for which revenues are deposited into the State Highway Projects
3449 Counties Fund equal to the county's balance in the State Highway Projects Within Counties
3450 Fund on December 31, 2007.
3451 Section 34. Section 72-2-124 is amended to read:
3452 72-2-124. Transportation Investment Fund of 2005.
3453 (1) There is created a special revenue fund entitled the Transportation Investment Fund
3454 of 2005.
3455 (2) The fund consists of monies generated from the following sources:
3456 (a) any voluntary contributions received for the maintenance, construction,
3457 reconstruction, or renovation of state and federal highways; [
3458 (b) amounts deposited in accordance with Section 59-12-1902 ; and
3459 [
3460 (3) When the highway general obligation bonds have been paid off and the highway
3461 projects completed that are intended to be paid from revenues deposited in the Centennial
3462 Highway Fund Restricted Account as determined by the Executive Appropriations Committee
3463 under Subsection 72-2-118 (6)(d), the fund shall also consist of monies generated from the
3464 following sources:
3465 (a) registration fees designated under Subsection 41-1a-1201 (6)(a);
3466 (b) the clean special fuel tax certificate surcharge under Subsection 59-13-304 (3); and
3467 (c) the sales and use tax amounts provided for in Section 59-12-103 .
3468 (4) (a) The fund shall earn interest.
3469 (b) All interest earned on fund monies shall be deposited into the fund.
3470 (5) (a) Except as provided in Subsections (5)(b) and (c), the executive director may use
3471 fund monies only to pay the costs of maintenance, construction, reconstruction, or renovation
3472 to state and federal highways prioritized by the Transportation Commission through the
3473 prioritization process for new transportation capacity projects adopted under Section 72-1-304 .
3474 (b) The executive director may use fund monies deposited into the fund in fiscal year
3475 2006 only to pay the costs of maintenance, construction, reconstruction, or renovation to state
3476 and federal highways prioritized by the Transportation Commission.
3477 (c) The executive director may use fund monies to exchange for an equal or greater
3478 amount of federal transportation funds to be used as provided in Subsection (5)(a).
3479 Section 35. Section 72-2-125 is enacted to read:
3480 72-2-125. Transportation Corridor Preservation Fund for Counties of the First or
3481 Second Class -- Source of revenues -- Interest -- Expenditure of revenues.
3482 (1) As used in this section:
3483 (a) "Fixed guideway" means a public transit facility that uses and occupies:
3484 (i) rail for the use of public transit; or
3485 (ii) a separate right-of-way for the use of public transit.
3486 (b) "Fund" means the Transportation Corridor Preservation Fund for Counties of the
3487 First or Second Class created by this section.
3488 (c) "Metropolitan planning organization" is as defined in Section 72-1-208.5 .
3489 (d) "Regionally significant transportation facility" means:
3490 (i) a principal arterial highway as defined in Section 72-4-102.5 ;
3491 (ii) a minor arterial highway as defined in Section 72-4-102.5 ;
3492 (iii) a fixed guideway that:
3493 (A) extends across two or more cities or unincorporated areas; or
3494 (B) is an extension to an existing fixed guideway; or
3495 (iv) an airport of regional significance, as defined by the Transportation Commission
3496 by rule made in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act.
3497 (2) There is created a special revenue fund within the Transportation Fund known as
3498 the Transportation Corridor Preservation Fund for Counties of the First or Second Class.
3499 (3) (a) The fund shall be funded by the portion of the state sales and use tax described
3500 in Subsection 59-12-1902 (5)(c)(ii).
3501 (b) (i) The fund shall earn interest.
3502 (ii) Any interest earned on fund monies shall be deposited into the fund.
3503 (4) The executive director shall expend the monies deposited into the fund for:
3504 (a) corridor preservation for a project or service:
3505 (i) subject to Subsection (5), relating to a regionally significant transportation facility
3506 for the portion of the project or service that is performed within a county of the first or second
3507 class;
3508 (ii) for new capacity or congestion mitigation if the project or service is performed
3509 within a county of the first or second class; and
3510 (iii) (A) if the project or service is a principal arterial highway or a minor arterial
3511 highway in a county of the first or second class, that is part of:
3512 (I) the county and municipal master plan; and
3513 (II) (Aa) the statewide long-range plan; or
3514 (Bb) the regional transportation plan of the area metropolitan planning organization if a
3515 metropolitan planning organization exists for the area; or
3516 (B) if the project or service is for a fixed guideway or an airport, that is part of the
3517 regional transportation plan of the area metropolitan planning organization if a metropolitan
3518 planning organization exists for the area;
3519 (b) debt service related to corridor preservation for a project or service described in
3520 Subsection (4)(a); or
3521 (c) bond issuance costs related to corridor preservation for a project or service
3522 described in Subsection (4)(a).
3523 (5) Before monies deposited into the fund may be expended for a regionally significant
3524 transportation facility project or service described in Subsection (4)(a)(i), the regionally
3525 significant transportation facility or project shall have a funded year priority designation on a
3526 Statewide Transportation Improvement Program and Transportation Improvement Program if
3527 the project or service described in Subsection (4)(a)(i) is:
3528 (a) a principal arterial highway as defined in Section 72-4-102.5 ;
3529 (b) a minor arterial highway as defined in Section 72-4-102.5 ; or
3530 (c) a major collector highway:
3531 (i) as defined in Section 72-4-102.5 ; and
3532 (ii) in a rural area.
3533 Section 36. Section 72-2-126 is enacted to read:
3534 72-2-126. Transportation Debt Service Fund for Transit Districts Operating in a
3535 County of the First Class Fund -- Source of revenues -- Interest -- Distribution of
3536 revenues -- Expenditure of revenues -- Governor's Office of Planning and Budget shall
3537 provide amounts of distributions -- Unexpended revenues lapse into the Transportation
3538 Investment Fund of 2005.
3539 (1) As used in this section:
3540 (a) "Fiscal year" means a one-year period beginning on July 1 of each year.
3541 (b) "Fixed guideway" is as defined in Section 72-2-125 .
3542 (c) "Fund" means the Transportation Debt Service Fund for Transit Districts Operating
3543 in a County of the First Class Fund created by this section.
3544 (d) "Transit district" means a transit district organized under Title 17A, Chapter 2, Part
3545 10, Utah Public Transit District Act.
3546 (2) There is created a special revenue fund within the Transportation Fund known as
3547 the "Transportation Debt Service Fund for Transit Districts Operating in a County of the First
3548 Class Fund."
3549 (3) (a) The fund shall be funded by the sales and use tax revenues described in
3550 Subsection 59-12-1902 (5)(c)(iii).
3551 (b) Any interest earned on the fund shall be deposited into the Transportation
3552 Investment Fund of 2005 created by Section 72-2-124 .
3553 (4) Subject to Subsection (5), the executive director shall for a fiscal year distribute
3554 monies deposited into the fund to each transit district operating within a county of the first
3555 class that pays debt service for that fiscal year on a bond or other indebtedness incurred to pay
3556 the cost directly related to building that portion of a fixed guideway that is located in the county
3557 of the first class.
3558 (5) (a) Except as provided in Subsection (5)(b), each transit district described in
3559 Subsection (4) shall receive a distribution required by Subsection (4) in the amount required for
3560 the transit district to pay the debt service described in Subsection (4):
3561 (i) for the period beginning January 1, 2008, and ending June 30, 2008, for that period;
3562 and
3563 (ii) for fiscal years beginning with fiscal year 2008-09, for that fiscal year.
3564 (b) If the monies deposited into the fund are insufficient to make the distributions
3565 required by Subsection (5)(a), the monies deposited into the fund for a fiscal year shall be
3566 distributed to each transit district described in Subsection (4) in an amount equal to the product
3567 of:
3568 (i) for the period beginning January 1, 2008, and ending June 30, 2008:
3569 (A) the amount deposited into the fund in accordance with Subsection
3570 59-12-1902 (5)(c)(iii) for that period beginning January 1, 2008, and ending June 30, 2008; and
3571 (B) a percentage calculated by determining the proportion of debt service described in
3572 Subsection (4) that the transit district is required to pay for the period beginning January 1,
3573 2008, and ending June 30, 2008 as compared to the total amount of debt service described in
3574 Subsection (4) that all transit districts described in Subsection (4) are required to pay for that
3575 period; and
3576 (ii) for fiscal years beginning with fiscal year 2008-09:
3577 (A) the amount deposited into the fund in accordance with Subsection
3578 59-12-1902 (5)(c)(iii) for that fiscal year; and
3579 (B) a percentage calculated by determining the proportion of debt service described in
3580 Subsection (4) that the transit district is required to pay for the fiscal year as compared to the
3581 total amount of debt service described in Subsection (4) that all transit districts described in
3582 Subsection (4) are required to pay for that fiscal year.
3583 (6) A transit district that receives a distribution in accordance with Subsections (4) and
3584 (5) shall expend the distribution to pay the debt service described in Subsection (4) for the
3585 fiscal year for which the transit district receives the distribution.
3586 (7) On or before April 1 of each year, the Governor's Office of Planning and Budget
3587 shall provide the executive director with the amounts of the distributions required by this
3588 section.
3589 (8) Any monies remaining in the fund at the end of a fiscal year after making the
3590 distributions required by this section shall lapse into the Transportation Investment Fund of
3591 2005 created by Section 72-2-124 .
3592 Section 37. Repealer.
3593 This bill repeals:
3594 Section 59-12-701, Purpose statement.
3595 Section 59-12-702, Definitions.
3596 Section 59-12-703, Opinion question election -- Base -- Rate -- Imposition of tax --
3597 Uses of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.
3598 Section 59-12-704, Distribution of revenues -- Advisory board creation --
3599 Determining operating expenses.
3600 Section 59-12-705, Free or reduced admission day available to all state residents.
3601 Section 59-12-1001, Authority to impose tax for highways or to fund a system for
3602 public transit -- Base -- Rate -- Ordinance requirements -- Voter approval requirements
3603 -- Election requirements -- Notice of election requirements -- Exceptions to voter
3604 approval requirements -- Enactment or repeal of tax -- Effective date -- Notice
3605 requirements.
3606 Section 59-12-1002, Collection of taxes by commission -- Administration,
3607 collection, and enforcement of tax -- Charge for service.
3608 Section 59-12-1301, Title.
3609 Section 59-12-1302, Authority to impose -- Base -- Rate -- Enactment or repeal of
3610 tax -- Tax rate change -- Effective date -- Notice requirements.
3611 Section 59-12-1401, Purpose statement -- Definitions -- Scope of part.
3612 Section 59-12-1402, Opinion question election -- Base -- Rate -- Imposition of tax --
3613 Uses of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.
3614 Section 59-12-1403, Distribution of revenues -- Administrative costs.
3615 Section 59-12-1501, Title.
3616 Section 59-12-1502, Definitions.
3617 Section 59-12-1503, Opinion question election -- Base -- Rate -- Imposition of tax --
3618 Use of tax revenues -- Administration, collection, and enforcement of tax by commission
3619 -- Administrative fee -- Enactment or repeal of tax -- Annexation -- Notice.
3620 Section 59-12-1701, Title.
3621 Section 59-12-1702, Definitions.
3622 Section 59-12-1703, Opinion question election -- Base -- Rate -- Imposition of tax --
3623 Use of tax revenues -- Administration, collection, and enforcement of tax by commission
3624 -- Administrative fee -- Enactment or repeal of tax -- Annexation -- Notice.
3625 Section 59-12-1704, Written project prioritization process for new transportation
3626 capacity projects.
3627 Section 59-12-1705, Project selection using the written prioritization process --
3628 Report.
3629 Section 38. Effective date.
3630 (1) Except as provided in Subsection (2), this bill takes effect on January 1, 2008.
3631 (2) The amendments in this bill to Section 72-2-121.1 take effect on April 30, 2007.
3632 Section 39. Revisor instructions.
3633 It is the intent of the Legislature that, in preparing the Utah Code database for
3634 publication, the Office of Legislative Research and General Counsel shall replace the
3635 references in the following subsections from "by this bill" to the bill's designated chapter and
3636 section number in the Laws of Utah:
3637 (1) Subsection 9-17-103 (3)(b);
3638 (2) Subsection 9-17-103 (6)(b);
3639 (3) Subsection 9-17-103 (7)(a)(ii);
3640 (4) Subsection 9-17-103 (7)(d); and
3641 (5) Subsection 59-12-205 (2)(c).
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