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H.B. 116 Enrolled

             1     

UNIFORM FEES ON CANOES

             2     
2009 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Mark A. Wheatley

             5     
Senate Sponsor: Gene Davis

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill amends provisions in the Property Tax Act relating to the annual uniform fees
             10      on canoes.
             11      Highlighted Provisions:
             12          This bill:
             13          .    amends the definition of "canoe" to include a canoe with an outboard motor; and
             14          .    makes technical changes.
             15      Monies Appropriated in this Bill:
             16          None
             17      Other Special Clauses:
             18          This bill takes effect on January 1, 2010.
             19      Utah Code Sections Affected:
             20      AMENDS:
             21          59-2-405.2, as last amended by Laws of Utah 2008, Chapters 250 and 382
             22     
             23      Be it enacted by the Legislature of the state of Utah:
             24          Section 1. Section 59-2-405.2 is amended to read:
             25           59-2-405.2. Definitions -- Uniform statewide fee on certain tangible personal
             26      property -- Distribution of revenues -- Rulemaking authority -- Determining the length
             27      of a vessel.
             28          (1) As used in this section:
             29          (a) (i) Except as provided in Subsection (1)(a)(ii), "all-terrain vehicle" means a motor


             30      vehicle that:
             31          (A) is an:
             32          (I) all-terrain type I vehicle as defined in Section 41-22-2 ; or
             33          (II) all-terrain type II vehicle as defined in Section 41-22-2 ;
             34          (B) is required to be registered in accordance with Title 41, Chapter 22, Off-Highway
             35      Vehicles; and
             36          (C) has:
             37          (I) an engine with more than 150 cubic centimeters displacement;
             38          (II) a motor that produces more than five horsepower; or
             39          (III) an electric motor; and
             40          (ii) notwithstanding Subsection (1)(a)(i), "all-terrain vehicle" does not include a
             41      snowmobile.
             42          (b) "Camper" means a camper:
             43          (i) as defined in Section 41-1a-102 ; and
             44          (ii) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
             45      Registration.
             46          (c) (i) "Canoe" means a vessel that:
             47          (A) is long and narrow;
             48          (B) has curved sides; and
             49          (C) is tapered:
             50          (I) to two pointed ends; or
             51          (II) to one pointed end and is blunt on the other end; and
             52          (ii) "canoe" includes:
             53          (A) a collapsible inflatable canoe;
             54          (B) a kayak;
             55          (C) a racing shell; [or]
             56          (D) a rowing scull[.]; or
             57          (E) notwithstanding the definition of vessel in Subsection (1)(aa), a canoe with an


             58      outboard motor.
             59          (d) "Dealer" is as defined in Section 41-1a-102 .
             60          (e) "Jon boat" means a vessel that:
             61          (i) has a square bow; and
             62          (ii) has a flat bottom.
             63          (f) "Motor vehicle" is as defined in Section 41-22-2 .
             64          (g) "Other motorcycle" means a motor vehicle that:
             65          (i) is:
             66          (A) a motorcycle as defined in Section 41-1a-102 ; and
             67          (B) designed primarily for use and operation over unimproved terrain;
             68          (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
             69      Registration; and
             70          (iii) has:
             71          (A) an engine with more than 150 cubic centimeters displacement; or
             72          (B) a motor that produces more than five horsepower.
             73          (h) (i) "Other trailer" means a portable vehicle without motive power that is primarily
             74      used:
             75          (A) to transport tangible personal property; and
             76          (B) for a purpose other than a commercial purpose; and
             77          (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             78      for purposes of Subsection (1)(h)(i)(B), the commission may by rule define what constitutes a
             79      purpose other than a commercial purpose.
             80          (i) "Outboard motor" is as defined in Section 41-1a-102 .
             81          (j) "Personal watercraft" means a personal watercraft:
             82          (i) as defined in Section 73-18-2 ; and
             83          (ii) that is required to be registered in accordance with Title 73, Chapter 18, State
             84      Boating Act.
             85          (k) (i) "Pontoon" means a vessel that:


             86          (A) is:
             87          (I) supported by one or more floats; and
             88          (II) propelled by either inboard or outboard power; and
             89          (B) is not:
             90          (I) a houseboat; or
             91          (II) a collapsible inflatable vessel; and
             92          (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             93      the commission may by rule define the term "houseboat".
             94          (l) "Qualifying adjustment, exemption, or reduction" means an adjustment, exemption,
             95      or reduction:
             96          (i) of all or a portion of a qualifying payment;
             97          (ii) granted by a county during the refund period; and
             98          (iii) received by a qualifying person.
             99          (m) (i) "Qualifying payment" means the payment made:
             100          (A) of a uniform statewide fee in accordance with this section:
             101          (I) by a qualifying person;
             102          (II) to a county; and
             103          (III) during the refund period; and
             104          (B) on an item of qualifying tangible personal property; and
             105          (ii) if a qualifying person received a qualifying adjustment, exemption, or reduction
             106      for an item of qualifying tangible personal property, the qualifying payment for that qualifying
             107      tangible personal property is equal to the difference between:
             108          (A) the payment described in this Subsection (1)(m) for that item of qualifying
             109      tangible personal property; and
             110          (B) the amount of the qualifying adjustment, exemption, or reduction.
             111          (n) "Qualifying person" means a person that paid a uniform statewide fee:
             112          (i) during the refund period;
             113          (ii) in accordance with this section; and


             114          (iii) on an item of qualifying tangible personal property.
             115          (o) "Qualifying tangible personal property" means a:
             116          (i) qualifying vehicle; or
             117          (ii) qualifying watercraft.
             118          (p) "Qualifying vehicle" means:
             119          (i) an all-terrain vehicle with an engine displacement that is 100 or more cubic
             120      centimeters but 150 or less cubic centimeters;
             121          (ii) an other motorcycle with an engine displacement that is 100 or more cubic
             122      centimeters but 150 or less cubic centimeters;
             123          (iii) a small motor vehicle with an engine displacement that is 100 or more cubic
             124      centimeters but 150 or less cubic centimeters;
             125          (iv) a snowmobile with an engine displacement that is 100 or more cubic centimeters
             126      but 150 or less cubic centimeters; or
             127          (v) a street motorcycle with an engine displacement that is 100 or more cubic
             128      centimeters but 150 or less cubic centimeters.
             129          (q) "Qualifying watercraft" means a:
             130          (i) canoe;
             131          (ii) collapsible inflatable vessel;
             132          (iii) jon boat;
             133          (iv) pontoon;
             134          (v) sailboat; or
             135          (vi) utility boat.
             136          (r) "Refund period" means the time period:
             137          (i) beginning on January 1, 2006; and
             138          (ii) ending on December 29, 2006.
             139          (s) "Sailboat" means a sailboat as defined in Section 73-18-2 .
             140          (t) (i) "Small motor vehicle" means a motor vehicle that:
             141          (A) is required to be registered in accordance with Title 41, Motor Vehicles; and


             142          (B) has:
             143          (I) an engine with 150 or less cubic centimeters displacement; or
             144          (II) a motor that produces five or less horsepower; and
             145          (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             146      the commission may by rule develop a process for an owner of a motor vehicle to certify
             147      whether the motor vehicle has:
             148          (A) an engine with 150 or less cubic centimeters displacement; or
             149          (B) a motor that produces five or less horsepower.
             150          (u) "Snowmobile" means a motor vehicle that:
             151          (i) is a snowmobile as defined in Section 41-22-2 ;
             152          (ii) is required to be registered in accordance with Title 41, Chapter 22, Off-Highway
             153      Vehicles; and
             154          (iii) has:
             155          (A) an engine with more than 150 cubic centimeters displacement; or
             156          (B) a motor that produces more than five horsepower.
             157          (v) "Street motorcycle" means a motor vehicle that:
             158          (i) is:
             159          (A) a motorcycle as defined in Section 41-1a-102 ; and
             160          (B) designed primarily for use and operation on highways;
             161          (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
             162      Registration; and
             163          (iii) has:
             164          (A) an engine with more than 150 cubic centimeters displacement; or
             165          (B) a motor that produces more than five horsepower.
             166          (w) "Tangible personal property owner" means a person that owns an item of
             167      qualifying tangible personal property.
             168          (x) "Tent trailer" means a portable vehicle without motive power that:
             169          (i) is constructed with collapsible side walls that:


             170          (A) fold for towing by a motor vehicle; and
             171          (B) unfold at a campsite;
             172          (ii) is designed as a temporary dwelling for travel, recreational, or vacation use;
             173          (iii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
             174      Registration; and
             175          (iv) does not require a special highway movement permit when drawn by a
             176      self-propelled motor vehicle.
             177          (y) (i) Except as provided in Subsection (1)(y)(ii), "travel trailer" means a travel
             178      trailer:
             179          (A) as defined in Section 41-1a-102 ; and
             180          (B) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
             181      Registration; and
             182          (ii) notwithstanding Subsection (1)(y)(i), "travel trailer" does not include:
             183          (A) a camper; or
             184          (B) a tent trailer.
             185          (z) (i) "Utility boat" means a vessel that:
             186          (A) has:
             187          (I) two or three bench seating;
             188          (II) an outboard motor; and
             189          (III) a hull made of aluminum, fiberglass, or wood; and
             190          (B) does not have:
             191          (I) decking;
             192          (II) a permanent canopy; or
             193          (III) a floor other than the hull; and
             194          (ii) notwithstanding Subsection (1)(z)(i), "utility boat" does not include a collapsible
             195      inflatable vessel.
             196          (aa) "Vessel" means a vessel:
             197          (i) as defined in Section 73-18-2 , including an outboard motor of the vessel; and


             198          (ii) that is required to be registered in accordance with Title 73, Chapter 18, State
             199      Boating Act.
             200          (2) (a) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6),
             201      beginning on January 1, 2006, the tangible personal property described in Subsection (2)(b) is:
             202          (i) exempt from the tax imposed by Section 59-2-103 ; and
             203          (ii) in lieu of the tax imposed by Section 59-2-103 , subject to uniform statewide fees
             204      as provided in this section.
             205          (b) The following tangible personal property applies to Subsection (2)(a) if that
             206      tangible personal property is required to be registered with the state:
             207          (i) an all-terrain vehicle;
             208          (ii) a camper;
             209          (iii) an other motorcycle;
             210          (iv) an other trailer;
             211          (v) a personal watercraft;
             212          (vi) a small motor vehicle;
             213          (vii) a snowmobile;
             214          (viii) a street motorcycle;
             215          (ix) a tent trailer;
             216          (x) a travel trailer; and
             217          (xi) a vessel if that vessel is less than 31 feet in length as determined under Subsection
             218      (6).
             219          (3) For purposes of this section, the uniform statewide fees are:
             220          (a) for an all-terrain vehicle, an other motorcycle, or a snowmobile:
             221      Age of All-Terrain Vehicle, Other Motorcycle, or Snowmobile    Uniform Statewide Fee
             222                  12 or more years                    $10
             223                  9 or more years but less than 12 years        $20
             224                  6 or more years but less than 9 years            $30
             225                  3 or more years but less than 6 years            $35


             226                  Less than 3 years                    $45
             227          (b) for a camper or a tent trailer:
             228              Age of Camper or Tent Trailer            Uniform Statewide Fee
             229                  12 or more years                    $10
             230                  9 or more years but less than 12 years        $25
             231                  6 or more years but less than 9 years            $35
             232                  3 or more years but less than 6 years            $50
             233                  Less than 3 years                    $70
             234          (c) for an other trailer:
             235              Age of Other Trailer                    Uniform Statewide Fee
             236                  12 or more years                    $10
             237                  9 or more years but less than 12 years        $15
             238                  6 or more years but less than 9 years            $20
             239                  3 or more years but less than 6 years            $25
             240                  Less than 3 years                    $30
             241          (d) for a personal watercraft:
             242              Age of Personal Watercraft                Uniform Statewide Fee
             243                  12 or more years                    $10
             244                  9 or more years but less than 12 years        $25
             245                  6 or more years but less than 9 years            $35
             246                  3 or more years but less than 6 years            $45
             247                  Less than 3 years                    $55
             248          (e) for a small motor vehicle:
             249              Age of Small Motor Vehicle                Uniform Statewide Fee
             250                  6 or more years                    $10
             251                  3 or more years but less than 6 years            $15
             252                  Less than 3 years                    $25
             253          (f) for a street motorcycle:


             254              Age of Street Motorcycle                Uniform Statewide Fee
             255                  12 or more years                    $10
             256                  9 or more years but less than 12 years        $35
             257                  6 or more years but less than 9 years            $50
             258                  3 or more years but less than 6 years            $70
             259                  Less than 3 years                    $95
             260          (g) for a travel trailer:
             261              Age of Travel Trailer                    Uniform Statewide Fee
             262                  12 or more years                    $20
             263                  9 or more years but less than 12 years        $65
             264                  6 or more years but less than 9 years            $90
             265                  3 or more years but less than 6 years            $135
             266                  Less than 3 years                    $175
             267          (h) $10 regardless of the age of the vessel if the vessel is:
             268          (i) less than 15 feet in length;
             269          (ii) a canoe;
             270          (iii) a jon boat; or
             271          (iv) a utility boat;
             272          (i) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:
             273          Length of Vessel                Uniform Statewide Fee
             274          15 feet or more in length but less than 19 feet in length        $15
             275          19 feet or more in length but less than 23 feet in length        $25
             276          23 feet or more in length but less than 27 feet in length        $40
             277          27 feet or more in length but less than 31 feet in length        $75
             278          (j) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
             279      sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:
             280               Age of Vessel                Uniform Statewide Fee
             281              12 or more years                    $25


             282              9 or more years but less than 12 years        $65
             283              6 or more years but less than 9 years            $80
             284              3 or more years but less than 6 years            $110
             285              Less than 3 years                    $150
             286          (k) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
             287      sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:
             288               Age of Vessel                Uniform Statewide Fee
             289              12 or more years                    $50
             290              9 or more years but less than 12 years        $120
             291              6 or more years but less than 9 years            $175
             292              3 or more years but less than 6 years            $220
             293              Less than 3 years                    $275
             294          (l) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
             295      sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:
             296               Age of Vessel                Uniform Statewide Fee
             297              12 or more years                    $100
             298              9 or more years but less than 12 years        $180
             299              6 or more years but less than 9 years            $240
             300              3 or more years but less than 6 years            $310
             301              Less than 3 years                    $400
             302          (m) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
             303      sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:
             304               Age of Vessel                Uniform Statewide Fee
             305              12 or more years                    $120
             306              9 or more years but less than 12 years        $250
             307              6 or more years but less than 9 years            $350
             308              3 or more years but less than 6 years            $500
             309              Less than 3 years                    $700


             310          (4) Notwithstanding Section 59-2-407 , tangible personal property subject to the
             311      uniform statewide fees imposed by this section that is brought into the state shall, as a
             312      condition of registration, be subject to the uniform statewide fees unless all property taxes or
             313      uniform fees imposed by the state of origin have been paid for the current calendar year.
             314          (5) (a) The revenues collected in each county from the uniform statewide fees imposed
             315      by this section shall be distributed by the county to each taxing entity in which each item of
             316      tangible personal property subject to the uniform statewide fees is located in the same
             317      proportion in which revenues collected from the ad valorem property tax are distributed.
             318          (b) Each taxing entity described in Subsection (5)(a) that receives revenues from the
             319      uniform statewide fees imposed by this section shall distribute the revenues in the same
             320      proportion in which revenues collected from the ad valorem property tax are distributed.
             321          (6) (a) For purposes of the uniform statewide fee imposed by this section, the length of
             322      a vessel shall be determined as provided in this Subsection (6).
             323          (b) (i) Except as provided in Subsection (6)(b)(ii), the length of a vessel shall be
             324      measured as follows:
             325          (A) the length of a vessel shall be measured in a straight line; and
             326          (B) the length of a vessel is equal to the distance between the bow of the vessel and the
             327      stern of the vessel.
             328          (ii) Notwithstanding Subsection (6)(b)(i), the length of a vessel may not include the
             329      length of:
             330          (A) a swim deck;
             331          (B) a ladder;
             332          (C) an outboard motor; or
             333          (D) an appurtenance or attachment similar to Subsections (6)(b)(ii)(A) through (C) as
             334      determined by the commission by rule.
             335          (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             336      the commission may by rule define what constitutes an appurtenance or attachment similar to
             337      Subsections (6)(b)(ii)(A) through (C).


             338          (c) The length of a vessel:
             339          (i) (A) for a new vessel, is the length:
             340          (I) listed on the manufacturer's statement of origin if the length of the vessel measured
             341      under Subsection (6)(b) is equal to the length of the vessel listed on the manufacturer's
             342      statement of origin; or
             343          (II) listed on a form submitted to the commission by a dealer in accordance with
             344      Subsection (6)(d) if the length of the vessel measured under Subsection (6)(b) is not equal to
             345      the length of the vessel listed on the manufacturer's statement of origin; or
             346          (B) for a vessel other than a new vessel, is the length:
             347          (I) corresponding to the model number if the length of the vessel measured under
             348      Subsection (6)(b) is equal to the length of the vessel determined by reference to the model
             349      number; or
             350          (II) listed on a form submitted to the commission by an owner of the vessel in
             351      accordance with Subsection (6)(d) if the length of the vessel measured under Subsection (6)(b)
             352      is not equal to the length of the vessel determined by reference to the model number; and
             353          (ii) (A) is determined at the time of the:
             354          (I) first registration as defined in Section 41-1a-102 that occurs on or after January 1,
             355      2006; or
             356          (II) first renewal of registration that occurs on or after January 1, 2006; and
             357          (B) may be determined after the time described in Subsection (6)(c)(ii)(A) only if the
             358      commission requests that a dealer or an owner submit a form to the commission in accordance
             359      with Subsection (6)(d).
             360          (d) (i) A form under Subsection (6)(c) shall:
             361          (A) be developed by the commission;
             362          (B) be provided by the commission to:
             363          (I) a dealer; or
             364          (II) an owner of a vessel;
             365          (C) provide for the reporting of the length of a vessel;


             366          (D) be submitted to the commission at the time the length of the vessel is determined
             367      in accordance with Subsection (6)(c)(ii);
             368          (E) be signed by:
             369          (I) if the form is submitted by a dealer, that dealer; or
             370          (II) if the form is submitted by an owner of the vessel, an owner of the vessel; and
             371          (F) include a certification that the information set forth in the form is true.
             372          (ii) A certification made under Subsection (6)(d)(i)(F) is considered as if made under
             373      oath and subject to the same penalties as provided by law for perjury.
             374          (iii) (A) A dealer or an owner that submits a form to the commission under Subsection
             375      (6)(c) is considered to have given the dealer's or owner's consent to an audit or review by:
             376          (I) the commission;
             377          (II) the county assessor; or
             378          (III) the commission and the county assessor.
             379          (B) The consent described in Subsection (6)(d)(iii)(A) is a condition to the acceptance
             380      of any form.
             381          (7) (a) A county that collected a qualifying payment from a qualifying person during
             382      the refund period shall issue a refund to the qualifying person as described in Subsection
             383      (7)(b) if:
             384          (i) the difference described in Subsection (7)(b) is $1 or more; and
             385          (ii) the qualifying person submitted a form in accordance with Subsections (7)(c) and
             386      (d).
             387          (b) The refund amount shall be calculated as follows:
             388          (i) for a qualifying vehicle, the refund amount is equal to the difference between:
             389          (A) the qualifying payment the qualifying person paid on the qualifying vehicle during
             390      the refund period; and
             391          (B) the amount of the statewide uniform fee:
             392          (I) for that qualifying vehicle; and
             393          (II) that the qualifying person would have been required to pay:


             394          (Aa) during the refund period; and
             395          (Bb) in accordance with this section had Laws of Utah 2006, Fifth Special Session,
             396      Chapter 3, Section 1, been in effect during the refund period; and
             397          (ii) for a qualifying watercraft, the refund amount is equal to the difference between:
             398          (A) the qualifying payment the qualifying person paid on the qualifying watercraft
             399      during the refund period; and
             400          (B) the amount of the statewide uniform fee:
             401          (I) for that qualifying watercraft;
             402          (II) that the qualifying person would have been required to pay:
             403          (Aa) during the refund period; and
             404          (Bb) in accordance with this section had Laws of Utah 2006, Fifth Special Session,
             405      Chapter 3, Section 1, been in effect during the refund period.
             406          (c) Before the county issues a refund to the qualifying person in accordance with
             407      Subsection (7)(a) the qualifying person shall submit a form to the county to verify the
             408      qualifying person is entitled to the refund.
             409          (d) (i) A form under Subsection (7)(c) or (8) shall:
             410          (A) be developed by the commission;
             411          (B) be provided by the commission to the counties;
             412          (C) be provided by the county to the qualifying person or tangible personal property
             413      owner;
             414          (D) provide for the reporting of the following:
             415          (I) for a qualifying vehicle:
             416          (Aa) the type of qualifying vehicle; and
             417          (Bb) the amount of cubic centimeters displacement;
             418          (II) for a qualifying watercraft:
             419          (Aa) the length of the qualifying watercraft;
             420          (Bb) the age of the qualifying watercraft; and
             421          (Cc) the type of qualifying watercraft;


             422          (E) be signed by the qualifying person or tangible personal property owner; and
             423          (F) include a certification that the information set forth in the form is true.
             424          (ii) A certification made under Subsection (7)(d)(i)(F) is considered as if made under
             425      oath and subject to the same penalties as provided by law for perjury.
             426          (iii) (A) A qualifying person or tangible personal property owner that submits a form
             427      to a county under Subsection (7)(c) or (8) is considered to have given the qualifying person's
             428      consent to an audit or review by:
             429          (I) the commission;
             430          (II) the county assessor; or
             431          (III) the commission and the county assessor.
             432          (B) The consent described in Subsection (7)(d)(iii)(A) is a condition to the acceptance
             433      of any form.
             434          (e) The county shall make changes to the commission's records with the information
             435      received by the county from the form submitted in accordance with Subsection (7)(c).
             436          (8) A county shall change its records regarding an item of qualifying tangible personal
             437      property if the tangible personal property owner submits a form to the county in accordance
             438      with Subsection (7)(d).
             439          (9) (a) For purposes of this Subsection (9) "owner of tangible personal property"
             440      means a person that was required to pay a uniform statewide fee:
             441          (i) during the refund period;
             442          (ii) in accordance with this section; and
             443          (iii) on an item of tangible personal property subject to the uniform statewide fees
             444      imposed by this section.
             445          (b) A county that collected revenues from uniform statewide fees imposed by this
             446      section during the refund period shall notify an owner of tangible personal property:
             447          (i) of the tangible personal property classification changes made to this section
             448      pursuant to Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1;
             449          (ii) that the owner of tangible personal property may obtain and file a form to modify


             450      the county's records regarding the owner's tangible personal property; and
             451          (iii) that the owner may be entitled to a refund pursuant to Subsection (7).
             452          Section 2. Effective date.
             453          This bill takes effect on January 1, 2010.


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