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SENATE REVENUE AND TAXATION STANDING COMMITTEE MEETING
THURSDAY, FEBRUARY 26, 2009, 8:30 A.M.
Members Present: Sen. Wayne L. Niederhauser, Chair Sen. Curtis S. Bramble
Sen. Ross Romero
Sen. Howard A. Stephenson
Sen. Dennis Stowell
Sen. John Valentine
Sen. Brent Goodfellow
Staff Present: Bryant Howe, Asst. Dir., Office of Leg. Research & Gen. Counsel
Lorna Wells, Committee Secretary
Public Speakers Present: Mr. Steve White, Vice-Chair Commissioner, Utah Association of Counties
Mr. Brent Gardner, Executive Director, Utah Association of Counties
Mr. Bruce Johnson, Commissioner, Utah State Tax Commission
Mr. Roger Tew, Utah League of Cities and Towns
A list of visitors and a copy of handouts are filed with the Committee minutes.
Chair Niederhauser called the meeting to order at 8:37 a.m.
Approval of Minutes
MOTION: Sen. Valentine moved to approve the minutes of 2/24/2009.
The motion passed unanimously with Sens. Romero and Goodfellow absent for the vote.
1. S.B. 235 - Redistribution of Sales and Use Tax Revenues and Property Tax Adjustment
Sen. John Valentine presented and explained the bill.
MOTION: Sen. Valentine moved Amendment #1 to S.B. 235.
1. Page 1, Lines 16 through 17 :
16 .
{
adjusts
}
allows
a county's property tax certified tax rate
to be
adjusted
as a result of sales and use tax
17 redistributions;
2. Page 6, Lines 164 through 179 :
164 (9) (a) Beginning on January 1, 2009, and ending on December 31, 2009, a county's
165 certified tax rate
{
shall
}
may
be increased
at the request of the county
legislative body
by the amount necessary to offset up to the total amount of
166 sales and use taxes:
167 (i) collected within the boundaries of the county:
168 (A) including the sales and use taxes collected within the cities and towns within the
169 county; and
170 (B) under Chapter 12, Part 2, Local Sales and Use Tax Act; and
171 (ii) that the commission redistributes:
172 (A) from an original recipient political subdivision as defined in Section 59-12-210.1
173 to a secondary recipient political subdivision as defined in Section 59-12-210.1 ;
174 (B) as a result of the review, recalculations, and corrected distribution of taxes due
175 from telecommunications providers initiated by the commission; and
176 (C)
if the redistribution to the secondary recipient political subdivision
occurs
on or after July 1, 2008, but on or before June 15, 2009.
177 (b) Beginning on January 1, 2010, and ending on December 31, 2010, a county's
178 certified tax rate shall be decreased by the amount necessary to offset
{
the
}
an
increase
{
described
}
made
in
accordance with
179 Subsection (9)(a).
3. Page 11, Lines 315 through 319 :
315 (2) Subject to Subsection (3), the commission may make a redistribution to a secondary
316 recipient political subdivision in an amount equal to the eligible portion of qualifying sales and
317 use tax revenues if:
318 (a) the commission provides written notice to the following
{
at least
30
}
within 15
days
{
before
}
after
the
319 commission
{
makes
}
determines to make
the redistribution:
The motion passed unanimously.
Sen. Niederhauser relinquished the chair to Sen. Bramble.
Mr. White and Mr. Gardner spoke in favor of the bill. Mr. Johnson and Mr. Tew spoke to the bill.
MOTION: Sen. Romero moved to adopt S.B. 235 as amended with a favorable recommendation.
The motion passed unanimously.
Sen. Bramble returned the Chair to Sen. Niederhauser
2. S.B. 210 - Amendments to Property Tax
Sen. Curtis Bramble presented and explained the bill.
Sen. Niederhauser relinquished the Chair to Sen. Stowell
MOTION: Sen. Bramble moved Amendment #1 to S.B. 210.
1. Page 3, Lines 79 through 84 :
79 (6)
{
For
}
(a) Except as provided in Subsection (6)(b), for
calendar
years beginning on or after January 1, 2009 and ending on or before
80 December 31, 2010, the
method for determining the
fair market value of an
aircraft
, aircraft type, or mobile flight equipment
assessed under this part is equal
to:
81
{
(a)
}
(i)
the value referenced in the Used Price for Avg Acft Wholesale
column of the
82 Airliner Price Guide by make, model, series, and year of manufacture; minus
83
{
(b)
}
(ii)
20% of the value described in Subsection (6)(a)
(i)
.
(b) Notwithstanding Subsection (6)(a), for calendar years beginning on or
after January 1, 2009 and ending on or before December 1, 2010, the method for
determining the fair market value of an aircraft not listed in the Airliner Price
Guide is equal to:
(i) the value references in the Average Wholesale column of the Aircraft Bluebook Price Digest by make, model, series, and year of manufacture; minus
(ii) 20% of the value described in Subsection (6)(b)(ii).
84 Section 2. Retrospective operation.
The motion passed with Sen. Niederhauser absent for the vote.
MOTION: Sen. Bramble moved to adopt S.B. 210 as amended with a favorable recommendation.
The motion passed unanimously with Sen. Niederhauser absent for the vote.
MOTION: Sen. Bramble moved that S.B.210 as amended be placed on the Consent Calendar.
The motion passed unanimously.
3. H.B. 140 Motor Vehicle Registration Fee Amendments
Rep. Craig Frank presented and explained the bill.
MOTION: Sen. Bramble moved to adopt H.B. 140 with a favorable recommendation.
The motion passed unanimously with Sens. Niederhauser and Stephenson absent for the vote.
MOTION: Sen. Romero moved to adjourn.
Chair Stowell adjourned the meeting at 9:50 a.m.
Minutes were reported by Lorna Wells, Committee Secretary.