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First Substitute H.B. 405

Representative Stephen E. Sandstrom proposes the following substitute bill:


             1     
AMENDMENTS TO CITY OR TOWN SALES AND USE

             2     
TAX TO FUND BOTANICAL, CULTURAL, RECREATIONAL,

             3     
AND ZOOLOGICAL ORGANIZATIONS OR FACILITIES

             4     
2008 GENERAL SESSION

             5     
STATE OF UTAH

             6     
Chief Sponsor: Stephen E. Sandstrom

             7     
Senate Sponsor: ____________

             8     
             9      LONG TITLE
             10      General Description:
             11          This bill amends the City or Town Option Funding for Botanical, Cultural,
             12      Recreational, and Zoological Organizations or Facilities part.
             13      Highlighted Provisions:
             14          This bill:
             15          .    defines "cultural organization";
             16          .    allows a city or town to retain up to 1.5% of the city or town option tax for
             17      botanical, cultural, recreational, and zoological organizations or facilities to
             18      administer the tax; and
             19          .    makes technical changes.
             20      Monies Appropriated in this Bill:
             21          None
             22      Other Special Clauses:
             23          This bill provides an effective date.
             24      Utah Code Sections Affected:
             25      AMENDS:


             26          59-12-1401, as last amended by Laws of Utah 2004, Chapter 317
             27          59-12-1403, as enacted by Laws of Utah 2001, Chapter 192
             28     
             29      Be it enacted by the Legislature of the state of Utah:
             30          Section 1. Section 59-12-1401 is amended to read:
             31           59-12-1401. Purpose statement -- Definitions -- Scope of part.
             32          (1) The purpose of the tax imposed by this part is the same for cities and towns as is
             33      stated in Section 59-12-701 for counties.
             34          (2) (a) [The] Except as provided in Subsection (2)(b), the definitions of Section
             35      59-12-702 are incorporated into this part.
             36          (b) As used in this part, "cultural organization" means:
             37          (i) a private nonprofit organization or institution as defined in Section 59-12-702
             38      having as its primary purpose the advancement and preservation of:
             39          (A) natural history;
             40          (B) art;
             41          (C) music;
             42          (D) theater; or
             43          (E) dance;
             44          (ii) an administrative unit as defined in Section 59-12-702 ;
             45          (iii) a private nonprofit organization or institution as defined in Section 59-12-702
             46      having as its primary purpose the advancement and preservation of history;
             47          (iv) a municipal cultural council having as its primary purpose the advancement and
             48      preservation of:
             49          (A) history;
             50          (B) natural history;
             51          (C) art;
             52          (D) music;
             53          (E) theater; or
             54          (F) dance; or
             55          (v) a department or other division of a city or town if the department or other division
             56      has as its primary purpose the advancement and preservation of:


             57          (A) history;
             58          (B) natural history;
             59          (C) art;
             60          (D) music;
             61          (E) theater; or
             62          (F) dance.
             63          (3) This part applies only to a city or town that is located within a county of the second,
             64      third, fourth, fifth, or sixth class as designated in Section 17-50-501 .
             65          Section 2. Section 59-12-1403 is amended to read:
             66           59-12-1403. Distribution of revenues -- Administrative costs.
             67          (1) (a) [The] Subject to Subsections (2) and (3), a city or town legislative body shall by
             68      ordinance provide for the distribution of the entire amount of the revenues generated by the tax
             69      imposed by this part in accordance with this section.
             70          (b) A city or town may participate in an interlocal agreement provided for under
             71      Section 59-12-704 and distribute the revenues generated by the tax imposed by this part to
             72      participants in the interlocal agreement.
             73          (c) The revenues generated by the tax shall be used for one or more organizations or
             74      facilities defined in Section 59-12-702 .
             75          (2) The commission may retain an amount not to exceed [1-1/2%] 1.5% of the tax
             76      collected under this part for the cost of administering this part.
             77          (3) A city legislative body or town legislative body may retain up to 1.5% of the
             78      revenues collected from a tax under this part for the cost of administering this part.
             79          Section 3. Effective date.
             80          (1) Except as provided in Subsection (2), this bill takes effect on May 5, 2008.
             81          (2) The amendments to Section 59-12-1403 take effect on July 1, 2008.


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