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MINUTES OF THE

HOUSE REVENUE AND TAXATION

STANDING COMMITTEE

Room 445 - State Capitol, State Capitol Complex


                     February 23, 2009

MEMBERS PRESENT:     Rep. Todd Kiser, Chair
                Rep. Gage Froerer, Vice Chair
                Rep. Sheryl Allen                
                Rep. Tim M. Cosgrove
                 Rep. John Dougall                      
                 Rep. Susan Duckworth
                Rep. Julie Fisher
                Rep. Wayne Harper                 
                Rep. Greg Hughes
                 Rep. Eric Hutchings
                Rep. Christine Johnson
                Rep. Carol Spackman Moss                          
                 Rep. Merlynn T. Newbold                         
                Rep. Stephen Sandstrom
                Rep. Jennifer Seelig
                Rep. Evan Vickers
                                       
STAFF PRESENT:        Leif Elder, Policy Analyst
                Rosemary Young, Secretary
                    
Note:    A list of visitors and a copy of handouts are filed with the committee minutes.

Rep. Kiser called the meeting to order at 8:14 a.m.

MOTION:    Rep. Allen moved to approve the minutes of the February 19, 2009 meeting. The motion passed unanimously with Rep. Cosgrove, Rep. Duckworth, Rep. Hughes, Rep. Hutchings, Rep. Johnson, Rep. Moss, Rep. Seelig and Rep. Froerer absent for the vote.

H.B. 380    Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Amendments (Rep. C. Frank)

Rep. Frank, assisted by Melva Sine, Utah Restaurant Association, introduced the bill and explained it to the committee. The following individuals spoke in favor of the bill:

    Jason Kassing            Kassing Andrews Advertising
    Neil Wilkinson        Utah Restaurant Association
    Greg Gruber            Utah Restaurant Association
    Mont Evans            Utah Restaurant Association
    Kelly Christensen        Utah Restaurant Association


The following individuals spoke against the bill:

    Darrin Casper            Salt Lake County Government
    Jim Olsen            Utah Food Industry Association
    Wayne Jones            Salt Lake Valley Lodging Association
    Barbara Riddle        Davis Area Convention and Visitors Bureau
    Bill Malone            Park City Chamber of Commerce
    Louenda Downs        Davis County Commission

MOTION:    Rep. Harper moved to substitute H.B. 380 with 1st Substitute H.B. 380 and briefly explained the substitute bill.

SUBSTITUTE MOTION:    Rep. Hutchings moved to transmit H.B. 380 with a favorable recommendation. The motion failed with Rep. Hughes, Rep. Hutchings, Rep. Froerer, and Rep. Kiser voting in favor and Rep. Allen and Rep. Moss absent for the vote.

The original motion to substitute H.B. 380 with 1st Sub. H.B. 380 failed with Rep. Dougall, Rep. Fisher, Rep. Harper, Rep. Hughes, Rep. Newbold, and Rep. Froerer voting in favor and Rep. Allen, Rep. Moss, and Rep. Seelig absent for the vote.

MOTION:    Rep. Dougall moved to proceed to item 5 on the agenda. The motion passed with Rep. Newbold voting in opposition and Rep. Allen, Rep. Moss, and Rep. Seelig absent for the vote.

H.B. 418    Delinquent Property Tax Amendments (Rep. G. Froerer)

Rep. Froerer introduced the bill and explained it to the committee. Royce Van Tassell, Utah Taxpayers Association, spoke in favor of the bill.

MOTION:    Rep. Dougall moved to transmit H.B. 418 with a favorable recommendation.

SUBSTITUTE MOTION:    Rep. Harper moved to amend H.B. 418 as follows and transmit it with a favorable recommendation:

1.    Page 1, Lines 13 through 15 :    

             13          .    increases the penalty imposed on delinquent property taxes from 2% to
{   5%   }        3%       ;

             14          .    provides that the penalty is only 2.5% if the delinquent property taxes and the
             15      penalty are paid within
{   45   }        60       days of the delinquency;


2.    Page 2, Lines 43 through 45 :    

             43          (2) (a) [For] Except as provided in Subsection (2)(e), for each parcel, all delinquent

             44      taxes on each separately assessed parcel are subject to a penalty of [2%]
{   5%   }        3%       of the amount of

             45      the delinquent taxes or $10, whichever is greater.

3.    Page 2, Line 58 through Page 3, Line 60 :    

             58          (e) The penalty described in Subsection (2)(a) shall be 2.5% of the amount of the
             59      delinquent taxes or $10, whichever is greater, if all delinquent taxes and the penalty are paid on
             60      or before the January
{   15   }        31       immediately following the delinquency date.


The motion to amend and transmit with a favorable recommendation passed with Rep. Hughes, Rep. Hutchings, Rep. Froerer, and Rep. Kiser voting in opposition and Rep. Allen, Rep. Moss, and Rep. Seelig absent for the vote.

The following bills were not considered in this meeting:    

1st Sub. S.B. 23    Income Taxation of Pass-through Entities and Pass-through Entity Taxpayers (Sen. W. Niederhauser) (Rep. J. Dougall)

S.B. 141    Aviation Fuel Tax Amendments (Sen. W. Niederhauser) (Rep. J. Dougall)

H.B. 199    Statewide Equalization of School Funding (Rep. W. Harper)

H.B. 193    Property Tax - Greenbelt Rollback (Rep. R. Menlove)

MOTION:    Rep. Dougall moved to adjourn. The motion passed unanimously with Rep. Allen, Rep. Moss, and Rep. Seelig absent for the vote.

Rep. Kiser adjourned the meeting at 10:00.







                            __________________________
                            Rep. Todd E. Kiser, Chair