Link to Zipped WordPerfect Minutes 7K bytes

MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE MEETING
WEDNESDAY, JANUARY 31, 2007
, 9:00 A.M.
ROOM W130, WEST OFFICE BUILDING, STATE CAPITOL COMPLEX



Members Present:    Sen. Wayne L. Niederhauser, Chair     Sen. Curtis S. Bramble
    Sen. Mike Dmitrich     Sen. Brent Goodfellow
    Sen. Jon J. Greiner
    Sen. Howard A. Stephenson
    Pres. John Valentine
    Sen. Michael G. Waddoups

Staff Present:    Bryant Howe, Assistant Director, Office of Legislative Research and General Counsel
    Karen Allred, Committee Secretary
    
Public Speakers Present:    Peter Corroon, Mayor, Salt Lake County
    Darrin Casper, Chief Financial Officer, Salt Lake County
    Brent Gardner, Utah Association of Counties
    Greg Fredee, Merritt Medical
    Lincoln Shurtz, Utah League of Cities and Towns
    
A list of visitors and a copy of handouts are filed with the Committee minutes.

Acting Committee Chair, Pres. Valentine called the meeting to order at 9:09 a.m.
    
Approval of Minutes

    MOTION:
Sen. Greiner moved to approve the minutes of January 29, 2007.

    The motion passed unanimously with Sens. Niederhauser and Stephenson absent for the vote.

1.    S.B. 64 Tourism, Recreation, Cultural, and Convention Facilities Tax - Imposition     Distribution, and Expenditure of Revenues (M. Waddoups)     
    Sen. Waddoups introduced the bill and the following amendments were distributed:


1.    Page 1, Lines 20 through 23 :    

             20          .    requires a county legislative body
  of a county of the first class       that imposes a tax on prepared foods and

             21      beverages to distribute each calendar year at least $250,000 of the revenues from the


             22      imposition of that tax within the county to a nonprofit organization having as its
             23      primary purpose to represent the restaurant industry on a statewide basis;

2.    Page 2, Lines 29 through 31 :    

             29          .    requires
  certain       revenues collected from a tax on prepared foods and beverages imposed by

             30      a county of the first class to be distributed to that county on the basis of the location
             31      of the transaction and population;

3.    Page 6, Lines 173 through 174 :    

             173          (iii) a county legislative body of
{   any   }        a       county        of the first class       may impose a tax of not to exceed .5% on

             174      charges for the accommodations and services described in Subsection 59-12-103 (1)(i).

4.    Page 7, Lines 184 through 187 :    

             184          (b) (i) A county legislative body
  of a county of the first class       that imposes a tax authorized by Subsection (1)(a)(ii)

             185      shall distribute each calendar year, beginning with the calendar year beginning on January 1,
             186      2008, at least $250,000 of the revenues from the imposition of the tax authorized by Subsection
             187      (1)(a)(ii) within the county to an organization:
    

     MOTION: Sen. Waddoups moved to adopt the amendments to S.B. 64.

    The motion passed unanimously with Sen. Niederhauser and Stephenson absent for the vote.

    Sen. Waddoups further explained the bill and a handout was distributed.

    Those speaking in opposition to the bill:

        Peter Corroon, Mayor, Salt Lake County
        Darrin Casper, Chief Financial Officer, Salt Lake County
        Brent Gardner, Utah Association of Counties

    Sen. Niederhauser resumed the chair.


     MOTION : Sen. Waddoups moved to pass S.B. 64, as amended, out of Committee with a     favorable recommendation.     
    The motion passed with Sens. Goodfellow, Greiner and Stephenson voting in opposition.

2.    S.B. 171 Research Activities Tax Credit Amendments (H. Stephenson)

    
Sen. Stephenson explained the bill.

    Greg Fredee, Merritt Medical, spoke in support of the bill.

     MOTION: Sen. Goodfellow moved to pass S.B. 171 out of Committee with a favorable     recommendation.

    The motion passed unanimously with Sen. Bramble absent for the vote.

3.    S.B. 74 Penalties Relating to Taxes, Fees, or Charges (H. Stephenson)

    
Sen. Stephenson distributed 1st Sub. S.B. 74 for the consideration of the Committee.     
     MOTION: Sen. Goodfellow moved to delete in title and body S.B. 74 and replace it with     1st Sub. S.B. 74.

    The motion passed unanimously with Sen. Bramble absent for the vote.

     MOTION: Pres. Valentine moved to pass 1st Sub. S.B. 74 out of Committee with a     favorable recommendation.

    The motion passed unanimously with Sen. Bramble absent for the vote.

4.    S.B. 170 Distribution of Local Sales and Use Tax Revenues (G. Davis)

    Sen. Davis distributed 1st Sub. S.B. 170 for the consideration of the Committee.

     MOTION: Sen. Goodfellow moved to delete in title and body S.B. 170 and replace it with     1st Sub. S.B. 170.
    
    The motion passed unanimously with Pres. Valentine and Sen. Bramble absent for the vote.



     MOTION: Sen. Goodfellow moved to pass 1st Sub. S.B. 170 out of Committee with a     favorable recommendation.

    The motion passed unanimously with Pres. Valentine and Sen. Bramble absent for the vote.

     MOTION: Sen. Waddoups moved to adjourn.

    The motion passed unanimously with Pres. Valentine and Sen. Bramble absent for the vote.

    Committee Chair Niederhauser adjourned the meeting at 9:58 a.m.




        
_            _____________________________________
            Sen. Wayne L. Niederhauser, Committee Chair