Download Zipped Enrolled WordPerfect SB0054.ZIP
[Introduced][Status][Bill Documents][Fiscal Note][Bills Directory]

S.B. 54 Enrolled

             1     

INITIATIVE AND REFERENDUM PETITION AMENDMENTS

             2     
2008 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Brent H. Goodfellow

             5     
House Sponsor: Kevin S. Garn

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill modifies provisions that govern requirements for state and local initiative
             10      petitions and local referendum petitions.
             11      Highlighted Provisions:
             12          This bill:
             13          .    requires that a law that is proposed through a state or local initiative contain a title
             14      that clearly expresses the subject of the proposed law;
             15          .    requires that a law proposed through a state or local initiative contain only one
             16      subject;
             17          .    changes the deadline for submitting signature packets for statewide initiative
             18      petitions from June 1 to April 15;
             19          .    changes the deadline for submitting signature packets for local initiatives and local
             20      referenda from 120 days before the election to April 15;
             21          .    changes signature verification deadlines, circulation finance disclosure deadlines, and
             22      appeal deadlines to accommodate the change in the deadline for submitting the
             23      signature packets;
             24          .    moves referenda provisions related to the imposition of a county option sales tax
             25      ordinance from Title 59, Revenue and Taxation, to the Election Code;
             26          .    provides that uniform signature verification timelines be applied to all local
             27      referenda; and
             28          .    makes technical changes.
             29      Monies Appropriated in this Bill:


             30          None
             31      Other Special Clauses:
             32          None
             33      Utah Code Sections Affected:
             34      AMENDS:
             35          20A-7-201, as last amended by Laws of Utah 2003, Chapter 304
             36          20A-7-202, as last amended by Laws of Utah 2003, Chapter 304
             37          20A-7-205.5, as enacted by Laws of Utah 1999, Chapter 109
             38          20A-7-206, as last amended by Laws of Utah 2005, Chapter 80
             39          20A-7-207, as last amended by Laws of Utah 2003, Chapter 304
             40          20A-7-502, as last amended by Laws of Utah 1997, Chapter 278
             41          20A-7-506, as last amended by Laws of Utah 2005, Chapter 236
             42          20A-7-606, as last amended by Laws of Utah 2007, Chapter 78
             43          20A-7-609, as last amended by Laws of Utah 1995, Chapter 340
             44          59-12-1102, as last amended by Laws of Utah 2006, Chapter 253
             45     
             46      Be it enacted by the Legislature of the state of Utah:
             47          Section 1. Section 20A-7-201 is amended to read:
             48           20A-7-201. Statewide initiatives -- Signature requirements -- Submission to the
             49      Legislature or to a vote of the people.
             50          (1) (a) A person seeking to have an initiative submitted to the Legislature for approval
             51      or rejection shall obtain:
             52          (i) legal signatures equal to 5% of the cumulative total of all votes cast for all
             53      candidates for governor at the last regular general election at which a governor was elected; and
             54          (ii) from each of at least 26 Utah State Senate districts, legal signatures equal to 5% of
             55      the total of all votes cast in that district for all candidates for governor at the last regular general
             56      election at which a governor was elected.
             57          (b) If, at any time not less than ten days before the beginning of an annual general


             58      session of the Legislature, the lieutenant governor declares sufficient any initiative petition that
             59      is signed by enough voters to meet the requirements of this Subsection (1), the lieutenant
             60      governor shall deliver a copy of the petition and the cover sheet required by Subsection (1)(c)
             61      to the president of the Senate, the speaker of the House, and the director of the Office of
             62      Legislative Research and General Counsel.
             63          (c) In delivering a copy of the petition, the lieutenant governor shall include a cover
             64      sheet that contains:
             65          (i) the cumulative total of all votes cast for all candidates for governor at the last
             66      regular general election at which a governor was elected;
             67          (ii) the total of all votes cast in each Utah State Senate district for all candidates for
             68      governor at the last regular general election at which a governor was elected;
             69          (iii) the total number of certified signatures received for the submitted initiative; and
             70          (iv) the total number of certified signatures received from each Utah State Senate
             71      district for the submitted initiative.
             72          (2) (a) A person seeking to have an initiative submitted to a vote of the people for
             73      approval or rejection shall obtain:
             74          (i) legal signatures equal to 10% of the cumulative total of all votes cast for all
             75      candidates for governor at the last regular general election at which a governor was elected; and
             76          (ii) from each of at least 26 Utah State Senate districts, legal signatures equal to 10% of
             77      the total of all votes cast in that district for all candidates for governor at the last regular general
             78      election at which a governor was elected.
             79          (b) [If, at any time not less than four months before any regular general election,] If an
             80      initiative petition meets the requirements of this part and the lieutenant governor declares
             81      [sufficient any] the initiative petition [that is signed by enough legal voters to meet the
             82      requirements of this subsection] to be sufficient, the lieutenant governor shall submit the
             83      proposed law to a vote of the people at the next regular general election.
             84          (3) The lieutenant governor shall provide the following information from the official
             85      canvass of the last regular general election at which a governor was elected to any interested


             86      person:
             87          (a) the cumulative total of all votes cast for all candidates for governor; and
             88          (b) for each Utah State Senate district, the total of all votes cast in that district for all
             89      candidates for governor.
             90          Section 2. Section 20A-7-202 is amended to read:
             91           20A-7-202. Statewide initiative process -- Application procedures -- Time to
             92      gather signatures -- Grounds for rejection.
             93          (1) Persons wishing to circulate an initiative petition shall file an application with the
             94      lieutenant governor.
             95          (2) The application shall contain:
             96          (a) the name and residence address of at least five sponsors of the initiative petition;
             97          (b) a statement indicating that each of the sponsors:
             98          (i) is a resident of Utah; and
             99          (ii) has voted in a regular general election in Utah within the last three years;
             100          (c) the signature of each of the sponsors, attested to by a notary public;
             101          (d) a copy of the proposed law[; and] that includes:
             102          (i) the title of the proposed law, which clearly expresses the subject of the law; and
             103          (ii) the text of the proposed law; and
             104          (e) a statement indicating whether or not persons gathering signatures for the petition
             105      may be paid for doing so.
             106          (3) The application and its contents are public when filed with the lieutenant governor.
             107          (4) (a) The sponsors shall qualify the petition for the regular general election ballot no
             108      later than one year after the application is filed.
             109          (b) If the sponsors fail to qualify the petition for that ballot, the sponsors must:
             110          (i) submit a new application;
             111          (ii) obtain new signature sheets; and
             112          (iii) collect signatures again.
             113          (5) The lieutenant governor shall reject the application and not issue circulation sheets


             114      if:
             115          (a) the law proposed by the initiative is patently unconstitutional;
             116          (b) the law proposed by the initiative is nonsensical;
             117          (c) the proposed law could not become law if passed; [or]
             118          (d) the law contains more than one subject;
             119          (e) the subject of the law is not clearly expressed in the law's title; or
             120          [(d)] (f) the law proposed by the initiative is identical or substantially similar to a law
             121      proposed by an initiative that was submitted to the county clerks and lieutenant governor for
             122      certification and evaluation within two years preceding the date on which the application for this
             123      initiative was filed.
             124          Section 3. Section 20A-7-205.5 is amended to read:
             125           20A-7-205.5. Initial disclosures -- Paid circulators.
             126          (1) When petitions are being circulated by paid circulators, the sponsors of the initiative
             127      shall file a report with the lieutenant governor on the [last] second Tuesday in [April] March of
             128      the year of the regular general election and on the Tuesday before the regular general election.
             129          (2) The report shall contain:
             130          (a) the names of the sponsors; and
             131          (b) the name of the proposed measure for which petitions are being circulated by paid
             132      circulators.
             133          Section 4. Section 20A-7-206 is amended to read:
             134           20A-7-206. Submitting the initiative petition -- Certification of signatures by the
             135      county clerks -- Transfer to lieutenant governor.
             136          (1) In order to qualify an initiative petition for placement on the regular general election
             137      ballot, the sponsors shall deliver each signed and verified initiative packet to the county clerk of
             138      the county in which the packet was circulated [by the June 1] no later than April 15 before the
             139      regular general election.
             140          (2) No later than [June 15] May 1 before the regular general election, the county clerk
             141      shall:


             142          (a) check the names of all persons completing the verification for the initiative packet to
             143      determine whether or not those persons are residents of Utah and are at least 18 years old; and
             144          (b) submit the name of each of those persons who is not a Utah resident or who is not
             145      at least 18 years old to the attorney general and county attorney.
             146          (3) No later than [July 1] May 15 before the regular general election, the county clerk
             147      shall:
             148          (a) determine whether or not each signer is a registered voter according to the
             149      requirements of Section 20A-7-206.3 ;
             150          (b) certify on the petition whether or not each name is that of a registered voter; and
             151          (c) deliver all of the packets to the lieutenant governor.
             152          (4) In order to qualify an initiative petition for submission to the Legislature, the
             153      sponsors shall deliver each signed and verified initiative packet to the county clerk of the county
             154      in which the packet was circulated by the November 15 before the annual general session of the
             155      Legislature.
             156          (5) No later than December 1 before the annual general session of the Legislature, the
             157      county clerk shall:
             158          (a) check the names of all persons completing the verification for the initiative packet to
             159      determine whether or not those persons are Utah residents and are at least 18 years old; and
             160          (b) submit the name of each of those persons who is not a Utah resident or who is not
             161      at least 18 years old to the attorney general and county attorney.
             162          (6) No later than December 15 before the annual general session of the Legislature, the
             163      county clerk shall:
             164          (a) determine whether or not each signer is a registered voter according to the
             165      requirements of Section 20A-7-206.3 ;
             166          (b) certify on the petition whether or not each name is that of a registered voter; and
             167          (c) deliver all of the packets to the lieutenant governor.
             168          (7) Initiative packets are public once they are delivered to the county clerks.
             169          (8) The sponsor or their representatives may not retrieve initiative packets from the


             170      county clerks once they have submitted them.
             171          Section 5. Section 20A-7-207 is amended to read:
             172           20A-7-207. Evaluation by the lieutenant governor.
             173          (1) When each initiative packet is received from a county clerk, the lieutenant governor
             174      shall check off from his record the number of each initiative packet filed.
             175          (2) (a) After all of the initiative packets have been received by the lieutenant governor,
             176      the lieutenant governor shall:
             177          (i) count the number of the names certified by the county clerks that appear on each
             178      verified signature sheet; and
             179          (ii) declare the petition to be sufficient or insufficient by [July 6] June 1 before the
             180      regular general election.
             181          (b) If the total number of certified names from each verified signature sheet equals or
             182      exceeds the number of names required by Section 20A-7-201 , the lieutenant governor shall
             183      mark upon the front of the petition the word "sufficient."
             184          (c) If the total number of certified names from each verified signature sheet does not
             185      equal or exceed the number of names required by Section 20A-7-201 , the lieutenant governor
             186      shall mark upon the front of the petition the word "insufficient."
             187          (d) The lieutenant governor shall immediately notify any one of the sponsors of his
             188      finding.
             189          (3) Once a petition is declared insufficient, the sponsors may not submit additional
             190      signatures to qualify the petition for the pending regular general election.
             191          (4) (a) If the lieutenant governor refuses to accept and file any initiative petition that a
             192      sponsor believes is legally sufficient, any voter may, by [July 20] June 15, apply to the supreme
             193      court for an extraordinary writ to compel the lieutenant governor to do so.
             194          (b) The supreme court shall:
             195          (i) determine whether or not the initiative petition is legally sufficient; and
             196          (ii) certify its findings to the lieutenant governor by July 30.
             197          (c) If the supreme court certifies that the initiative petition is legally sufficient, the


             198      lieutenant governor shall file it, with a verified copy of the judgment attached to it, as of the
             199      date on which it was originally offered for filing in his office.
             200          (d) If the supreme court determines that any petition filed is not legally sufficient, the
             201      supreme court may enjoin the lieutenant governor and all other officers from certifying or
             202      printing the ballot title and numbers of that measure on the official ballot for the next election.
             203          Section 6. Section 20A-7-502 is amended to read:
             204           20A-7-502. Local initiative process -- Application procedures.
             205          (1) Persons wishing to circulate an initiative petition shall file an application with the
             206      local clerk.
             207          (2) The application shall contain:
             208          (a) the name and residence address of at least five sponsors of the initiative petition;
             209          (b) a statement indicating that each of the sponsors:
             210          (i) is a registered voter; and
             211          (ii) (A) if the initiative seeks to enact a county ordinance, has voted in a regular general
             212      election in Utah within the last three years; or
             213          (B) if the initiative seeks to enact a municipal ordinance, has voted in a regular
             214      municipal election in Utah:
             215          (I) except as provided in Subsection (2)(b)(ii)(B)(II), within the last three years; or
             216          (II) within the last five years, if the sponsor's failure to vote within the last three years is
             217      due to the sponsor's residing in a municipal district that participates in a municipal election every
             218      four years;
             219          (c) the signature of each of the sponsors, attested to by a notary public; and
             220          (d) a copy of the proposed law[.] that includes:
             221          (i) the title of the proposed law, which clearly expresses the subject of the law; and
             222          (ii) the text of the proposed law.
             223          (3) A proposed law submitted under this section may not contain more than one
             224      subject.
             225          Section 7. Section 20A-7-506 is amended to read:


             226           20A-7-506. Submitting the initiative petition -- Certification of signatures by the
             227      county clerks -- Transfer to local clerk.
             228          (1) [No later than 120 days before any regular general election, for county initiatives, or
             229      municipal general election, for municipal initiatives, the] The sponsors shall deliver each signed
             230      and verified initiative packet to the county clerk of the county in which the packet was
             231      circulated[.] no later than:
             232          (a) for county initiatives, no later than the April 15 falling before the regular general
             233      election; or
             234          (b) for municipal initiatives, no later than the April 15 falling before the municipal
             235      general election.
             236          (2) No later than [90 days before any general election] May 1, the county clerk shall:
             237          (a) check the names of all persons completing the verification on the back of each
             238      signature sheet to determine whether or not those persons are residents of Utah and are at least
             239      18 years old; and
             240          (b) submit the name of each of those persons who is not a Utah resident or who is not
             241      at least 18 years old to the attorney general and county attorney.
             242          (3) No later than [60 days before any general election] May 15, the county clerk shall:
             243          (a) determine whether or not each signer is a voter according to the requirements of
             244      Section 20A-7-506.3 ;
             245          (b) certify on the petition whether or not each name is that of a voter; and
             246          (c) deliver all of the packets to the local clerk.
             247          Section 8. Section 20A-7-606 is amended to read:
             248           20A-7-606. Submitting the referendum petition -- Certification of signatures by
             249      the county clerks -- Transfer to local clerk.
             250          (1) [No later than 120 days before any regular general election for county referenda, or
             251      municipal general election for local referenda, the] The sponsors shall deliver each signed and
             252      verified referendum packet to the county clerk of the county in which the packet was
             253      circulated[.]:


             254          (a) for county referenda, no later than the April 15 falling before the regular general
             255      election;
             256          (b) for municipal referenda, no later than the April 15 falling before the municipal
             257      general election; or
             258          (c) for referenda held in relation to the adoption of an ordinance imposing a county
             259      option sales and use tax under Section 59-12-1102 , no later than 100 days before the election
             260      that the referendum qualifies for under Subsection 20A-7-609 (2)(c).
             261          (2) No later than [90 days before any general election] May 1, the county clerk shall:
             262          (a) check the names of all persons completing the verification on the back of each
             263      signature sheet to determine whether or not those persons are Utah residents and are at least 18
             264      years old; and
             265          (b) submit the name of each of those persons who is not a Utah resident or who is not
             266      at least 18 years old to the attorney general and county attorney.
             267          (3) No later than [60 days before any general election] May 15, the county clerk shall:
             268          (a) determine whether or not each signer is a registered voter according to the
             269      requirements of Section 20A-7-606.3 ;
             270          (b) certify on the referendum petition whether or not each name is that of a registered
             271      voter; and
             272          (c) deliver all of the referendum packets to the local clerk.
             273          Section 9. Section 20A-7-609 is amended to read:
             274           20A-7-609. From of ballot -- Manner of voting.
             275          (1) The local clerk shall ensure that the number and ballot title are printed upon the
             276      official ballot with, immediately to the right of them, the words "For" and "Against," each word
             277      followed by a square in which the elector may indicate his vote.
             278          (2) (a) [Unless] Except as provided in Subsection (2)(c), and unless the county
             279      legislative body calls a special election, the county clerk shall ensure that county referenda that
             280      have qualified for the ballot appear on the next regular general election ballot.
             281          (b) Unless the municipal legislative body calls a special election, the municipal recorder


             282      or clerk shall ensure that municipal referenda that have qualified for the ballot appear on the
             283      next regular municipal election ballot.
             284          (c) For referenda held in relation to the adoption of an ordinance imposing a county
             285      option sales and use tax under Section 59-12-1102 , the county clerk shall ensure that referenda
             286      that have qualified for the ballot appear on the ballot at the earlier of:
             287          (i) the next regular general election that is more than 155 days after the date of the
             288      adoption of the ordinance; or
             289          (ii) the next municipal general election that is more than 155 days after the date of the
             290      adoption of the ordinance.
             291          (3) Voters desiring to vote in favor of enacting the law proposed by the referendum
             292      petition shall mark the square following the word "For," and those desiring to vote against
             293      enacting the law proposed by the referendum petition shall mark the square following the word
             294      "Against."
             295          Section 10. Section 59-12-1102 is amended to read:
             296           59-12-1102. Base -- Rate -- Imposition of tax -- Distribution of revenue --
             297      Administration -- Enactment or repeal of tax -- Effective date -- Notice requirements.
             298          (1) (a) (i) Subject to Subsections (2) through (5), and in addition to any other tax
             299      authorized by this chapter, a county may impose by ordinance a county option sales and use tax
             300      of .25% upon the transactions described in Subsection 59-12-103 (1).
             301          (ii) Notwithstanding Subsection (1)(a)(i), a county may not impose a tax under this
             302      section on:
             303          (A) the sales and uses described in Section 59-12-104 to the extent the sales and uses
             304      are exempt from taxation under Section 59-12-104 ; and
             305          (B) any amounts paid or charged by a seller that collects a tax under Subsection
             306      59-12-107 (1)(b) unless all of the counties in the state impose a tax under this section.
             307          (b) For purposes of this Subsection (1), the location of a transaction shall be determined
             308      in accordance with Section 59-12-207 .
             309          (c) The county option sales and use tax under this section shall be imposed:


             310          (i) upon transactions that are located within the county, including transactions that are
             311      located within municipalities in the county; and
             312          (ii) except as provided in Subsection (1)(d) or (5), beginning on the first day of January:
             313          (A) of the next calendar year after adoption of the ordinance imposing the tax if the
             314      ordinance is adopted on or before May 25; or
             315          (B) of the second calendar year after adoption of the ordinance imposing the tax if the
             316      ordinance is adopted after May 25.
             317          (d) Notwithstanding Subsection (1)(c)(ii), the county option sales and use tax under this
             318      section shall be imposed:
             319          (i) beginning January 1, 1998, if an ordinance adopting the tax imposed on or before
             320      September 4, 1997; or
             321          (ii) beginning January 1, 1999, if an ordinance adopting the tax is imposed during 1997
             322      but after September 4, 1997.
             323          (2) (a) Before imposing a county option sales and use tax under Subsection (1), a
             324      county shall hold two public hearings on separate days in geographically diverse locations in
             325      the county.
             326          (b) (i) At least one of the hearings required by Subsection (2)(a) shall have a starting
             327      time of no earlier than 6 p.m.
             328          (ii) The earlier of the hearings required by Subsection (2)(a) shall be no less than seven
             329      days after the day the first advertisement required by Subsection (2)(c) is published.
             330          (c) (i) Before holding the public hearings required by Subsection (2)(a), the county shall
             331      advertise in a newspaper of general circulation in the county:
             332          (A) its intent to adopt a county option sales and use tax;
             333          (B) the date, time, and location of each public hearing; and
             334          (C) a statement that the purpose of each public hearing is to obtain public comments
             335      regarding the proposed tax.
             336          (ii) The advertisement shall be published once each week for the two weeks preceding
             337      the earlier of the two public hearings.


             338          (iii) The advertisement shall be no less than 1/8 page in size, and the type used shall be
             339      no smaller than 18 point and surrounded by a 1/4-inch border.
             340          (iv) The advertisement may not be placed in that portion of the newspaper where legal
             341      notices and classified advertisements appear.
             342          (v) Whenever possible:
             343          (A) the advertisement shall appear in a newspaper that is published at least five days a
             344      week, unless the only newspaper in the county is published less than five days a week; and
             345          (B) the newspaper selected shall be one of general interest and readership in the
             346      community, and not one of limited subject matter.
             347          (d) The adoption of an ordinance imposing a county option sales and use tax is subject
             348      to a local referendum election and shall be conducted as provided in Title 20A, Chapter 7, Part
             349      6, Local Referenda - Procedures[, except that:].
             350          [(i) notwithstanding Subsection 20A-7-609 (2)(a), the county clerk shall hold a
             351      referendum election that qualifies for the ballot on the earlier of the next regular general election
             352      date or the next municipal general election date more than 155 days after adoption of an
             353      ordinance under this section;]
             354          [(ii) for 1997 only, the 120-day period in Subsection 20A-7-606 (1) shall be 30 days;
             355      and]
             356          [(iii) the deadlines in Subsections 20A-7-606 (2) and (3) do not apply, and the clerk shall
             357      take the actions required by those subsections before the referendum election.]
             358          (3) (a) If the aggregate population of the counties imposing a county option sales and
             359      use tax under Subsection (1) is less than 75% of the state population, the tax levied under
             360      Subsection (1) shall be distributed to the county in which the tax was collected.
             361          (b) If the aggregate population of the counties imposing a county option sales and use
             362      tax under Subsection (1) is greater than or equal to 75% of the state population:
             363          (i) 50% of the tax collected under Subsection (1) in each county shall be distributed to
             364      the county in which the tax was collected; and
             365          (ii) except as provided in Subsection (3)(c), 50% of the tax collected under Subsection


             366      (1) in each county shall be distributed proportionately among all counties imposing the tax,
             367      based on the total population of each county.
             368          (c) If the amount to be distributed annually to a county under Subsection (3)(b)(ii),
             369      when combined with the amount distributed to the county under Subsection (3)(b)(i), does not
             370      equal at least $75,000, then:
             371          (i) the amount to be distributed annually to that county under Subsection (3)(b)(ii) shall
             372      be increased so that, when combined with the amount distributed to the county under
             373      Subsection (3)(b)(i), the amount distributed annually to the county is $75,000; and
             374          (ii) the amount to be distributed annually to all other counties under Subsection
             375      (3)(b)(ii) shall be reduced proportionately to offset the additional amount distributed under
             376      Subsection (3)(c)(i).
             377          (d) The commission shall establish rules to implement the distribution of the tax under
             378      Subsections (3)(a), (b), and (c).
             379          (e) Notwithstanding Subsections (3)(a) and (b), if a county imposes a tax under this
             380      section on any amounts paid or charged by a seller that collects a tax in accordance with
             381      Subsection 59-12-107 (1)(b), the revenues generated by the tax shall be distributed as provided
             382      in Subsection 59-12-103 (3)(c).
             383          (4) (a) Except as provided in Subsection (4)(b) or (c), a tax authorized under this part
             384      shall be administered, collected, and enforced in accordance with:
             385          (i) the same procedures used to administer, collect, and enforce the tax under:
             386          (A) Part 1, Tax Collection; or
             387          (B) Part 2, Local Sales and Use Tax Act; and
             388          (ii) Chapter 1, General Taxation Policies.
             389          (b) Notwithstanding Subsection (4)(a), a tax under this part is not subject to
             390      Subsections 59-12-205 (2) through (7).
             391          (c) Notwithstanding Subsection (4)(a), the fee charged by the commission under
             392      Section 59-12-206 shall be based on the distribution amounts resulting after all the applicable
             393      distribution calculations under Subsection (3) have been made.


             394          (5) (a) For purposes of this Subsection (5):
             395          (i) "Annexation" means an annexation to a county under Title 17, Chapter 2,
             396      Annexation to County.
             397          (ii) "Annexing area" means an area that is annexed into a county.
             398          (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a
             399      county enacts or repeals a tax under this part:
             400          (A) (I) the enactment shall take effect as provided in Subsection (1)(c); or
             401          (II) the repeal shall take effect on the first day of a calendar quarter; and
             402          (B) after a 90-day period beginning on the date the commission receives notice meeting
             403      the requirements of Subsection (5)(b)(ii) from the county.
             404          (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
             405          (A) that the county will enact or repeal a tax under this part;
             406          (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
             407          (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
             408          (D) if the county enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the tax.
             409          (c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
             410      (5)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
             411          (A) that begins after the effective date of the enactment of the tax; and
             412          (B) if the billing period for the transaction begins before the effective date of the
             413      enactment of the tax under Subsection (1).
             414          (ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
             415      (5)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
             416          (A) that began before the effective date of the repeal of the tax; and
             417          (B) if the billing period for the transaction begins before the effective date of the repeal
             418      of the tax imposed under Subsection (1).
             419          (iii) Subsections (5)(c)(i) and (ii) apply to transactions subject to a tax under:
             420          (A) Subsection 59-12-103 (1)(b);
             421          (B) Subsection 59-12-103 (1)(c);


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


             450          (f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
             451      (5)(f)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
             452          (A) that begins after the effective date of the enactment of the tax; and
             453          (B) if the billing period for the transaction begins before the effective date of the
             454      enactment of the tax under Subsection (1).
             455          (ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
             456      (5)(f)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
             457          (A) that began before the effective date of the repeal of the tax; and
             458          (B) if the billing period for the transaction begins before the effective date of the repeal
             459      of the tax imposed under Subsection (1).
             460          (iii) Subsections (5)(f)(i) and (ii) apply to transactions subject to a tax under:
             461          (A) Subsection 59-12-103 (1)(b);
             462          (B) Subsection 59-12-103 (1)(c);
             463          (C) Subsection 59-12-103 (1)(d);
             464          (D) Subsection 59-12-103 (1)(e);
             465          (E) Subsection 59-12-103 (1)(f);
             466          (F) Subsection 59-12-103 (1)(g);
             467          (G) Subsection 59-12-103 (1)(h);
             468          (H) Subsection 59-12-103 (1)(i);
             469          (I) Subsection 59-12-103 (1)(j); or
             470          (J) Subsection 59-12-103 (1)(k).
             471          (g) (i) Notwithstanding Subsection (5)(e)(i), if a tax due under this chapter on a
             472      catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
             473      enactment or repeal of a tax described in Subsection (5)(e)(i) takes effect:
             474          (A) on the first day of a calendar quarter; and
             475          (B) beginning 60 days after the effective date of the enactment or repeal under
             476      Subsection (5)(e)(i).
             477          (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the


             478      commission may by rule define the term "catalogue sale."


[Bill Documents][Bills Directory]