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H.B. 438 Enrolled

             1     

TRANSPORTATION MODIFICATIONS

             2     
2010 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Rebecca D. Lockhart

             5     
Senate Sponsor: Curtis S. Bramble

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill modifies the Sales and Use Tax Act by amending provisions relating to
             10      transportation funding.
             11      Highlighted Provisions:
             12          This bill:
             13          .    for the fiscal year 2010-11 only, reduces the amount of sales and use tax revenue
             14      that is deposited into the Centennial Highway Fund Restricted Account from 8.3%
             15      to 1.93%; and
             16          .     makes technical changes.
             17      Monies Appropriated in this Bill:
             18          None
             19      Other Special Clauses:
             20          This bill takes effect on July 1, 2010.
             21      Utah Code Sections Affected:
             22      AMENDS:
             23          59-12-103, as last amended by Laws of Utah 2009, Chapters 203, 344, and 385
             24     
             25      Be it enacted by the Legislature of the state of Utah:
             26          Section 1. Section 59-12-103 is amended to read:
             27           59-12-103. Sales and use tax base -- Rates -- Effective dates -- Use of sales and
             28      use tax revenues.
             29          (1) A tax is imposed on the purchaser as provided in this part for amounts paid or


             30      charged for the following transactions:
             31          (a) retail sales of tangible personal property made within the state;
             32          (b) amounts paid for:
             33          (i) telecommunications service, other than mobile telecommunications service, that
             34      originates and terminates within the boundaries of this state;
             35          (ii) mobile telecommunications service that originates and terminates within the
             36      boundaries of one state only to the extent permitted by the Mobile Telecommunications
             37      Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
             38          (iii) an ancillary service associated with a:
             39          (A) telecommunications service described in Subsection (1)(b)(i); or
             40          (B) mobile telecommunications service described in Subsection (1)(b)(ii);
             41          (c) sales of the following for commercial use:
             42          (i) gas;
             43          (ii) electricity;
             44          (iii) heat;
             45          (iv) coal;
             46          (v) fuel oil; or
             47          (vi) other fuels;
             48          (d) sales of the following for residential use:
             49          (i) gas;
             50          (ii) electricity;
             51          (iii) heat;
             52          (iv) coal;
             53          (v) fuel oil; or
             54          (vi) other fuels;
             55          (e) sales of prepared food;
             56          (f) except as provided in Section 59-12-104 , amounts paid or charged as admission or
             57      user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,


             58      exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
             59      fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed
             60      circuit television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf,
             61      golf driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
             62      tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
             63      horseback rides, sports activities, or any other amusement, entertainment, recreation,
             64      exhibition, cultural, or athletic activity;
             65          (g) amounts paid or charged for services for repairs or renovations of tangible personal
             66      property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
             67          (i) the tangible personal property; and
             68          (ii) parts used in the repairs or renovations of the tangible personal property described
             69      in Subsection (1)(g)(i), whether or not any parts are actually used in the repairs or renovations
             70      of that tangible personal property;
             71          (h) except as provided in Subsection 59-12-104 (7), amounts paid or charged for
             72      assisted cleaning or washing of tangible personal property;
             73          (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
             74      accommodations and services that are regularly rented for less than 30 consecutive days;
             75          (j) amounts paid or charged for laundry or dry cleaning services;
             76          (k) amounts paid or charged for leases or rentals of tangible personal property if within
             77      this state the tangible personal property is:
             78          (i) stored;
             79          (ii) used; or
             80          (iii) otherwise consumed;
             81          (l) amounts paid or charged for tangible personal property if within this state the
             82      tangible personal property is:
             83          (i) stored;
             84          (ii) used; or
             85          (iii) consumed; and


             86          (m) amounts paid or charged for a sale:
             87          (i) (A) of a product that:
             88          (I) is transferred electronically; and
             89          (II) would be subject to a tax under this chapter if the product was transferred in a
             90      manner other than electronically; or
             91          (B) of a repair or renovation of a product that:
             92          (I) is transferred electronically; and
             93          (II) would be subject to a tax under this chapter if the product was transferred in a
             94      manner other than electronically; and
             95          (ii) regardless of whether the sale provides:
             96          (A) a right of permanent use of the product; or
             97          (B) a right to use the product that is less than a permanent use, including a right:
             98          (I) for a definite or specified length of time; and
             99          (II) that terminates upon the occurrence of a condition.
             100          (2) (a) Except as provided in Subsections (2)(b) through (e), a state tax and a local tax
             101      is imposed on a transaction described in Subsection (1) equal to the sum of:
             102          (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
             103          (A) 4.70%; and
             104          (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
             105      and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
             106      through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional
             107      State Sales and Use Tax Act; and
             108          (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
             109      and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
             110      through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
             111      imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
             112          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
             113      transaction under this chapter other than this part.


             114          (b) Except as provided in Subsection (2)(d) or (e), a state tax and a local tax is
             115      imposed on a transaction described in Subsection (1)(d) equal to the sum of:
             116          (i) a state tax imposed on the transaction at a tax rate of 2%; and
             117          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
             118      transaction under this chapter other than this part.
             119          (c) Except as provided in Subsection (2)(d) or (e), a state tax and a local tax is
             120      imposed on amounts paid or charged for food and food ingredients equal to the sum of:
             121          (i) a state tax imposed on the amounts paid or charged for food and food ingredients at
             122      a tax rate of 1.75%; and
             123          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
             124      amounts paid or charged for food and food ingredients under this chapter other than this part.
             125          (d) (i) For a bundled transaction that is attributable to food and food ingredients and
             126      tangible personal property other than food and food ingredients, a state tax and a local tax is
             127      imposed on the entire bundled transaction equal to the sum of:
             128          (A) a state tax imposed on the entire bundled transaction equal to the sum of:
             129          (I) the tax rate described in Subsection (2)(a)(i)(A); and
             130          (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
             131      Sales and Use Tax Act, if the location of the transaction as determined under Sections
             132      59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
             133      Additional State Sales and Use Tax Act; and
             134          (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
             135      Sales and Use Tax Act, if the location of the transaction as determined under Sections
             136      59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in
             137      which the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
             138          (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
             139      described in Subsection (2)(a)(ii).
             140          (ii) Subject to Subsection (2)(d)(iii), for a bundled transaction other than a bundled
             141      transaction described in Subsection (2)(d)(i):


             142          (A) if the sales price of the bundled transaction is attributable to tangible personal
             143      property, a product, or a service that is subject to taxation under this chapter and tangible
             144      personal property, a product, or service that is not subject to taxation under this chapter, the
             145      entire bundled transaction is subject to taxation under this chapter unless:
             146          (I) the seller is able to identify by reasonable and verifiable standards the tangible
             147      personal property, product, or service that is not subject to taxation under this chapter from the
             148      books and records the seller keeps in the seller's regular course of business; or
             149          (II) state or federal law provides otherwise; or
             150          (B) if the sales price of a bundled transaction is attributable to two or more items of
             151      tangible personal property, products, or services that are subject to taxation under this chapter
             152      at different rates, the entire bundled transaction is subject to taxation under this chapter at the
             153      higher tax rate unless:
             154          (I) the seller is able to identify by reasonable and verifiable standards the tangible
             155      personal property, product, or service that is subject to taxation under this chapter at the lower
             156      tax rate from the books and records the seller keeps in the seller's regular course of business; or
             157          (II) state or federal law provides otherwise.
             158          (iii) For purposes of Subsection (2)(d)(ii), books and records that a seller keeps in the
             159      seller's regular course of business includes books and records the seller keeps in the regular
             160      course of business for nontax purposes.
             161          (e) Subject to Subsections (2)(f) and (g), a tax rate repeal or tax rate change for a tax
             162      rate imposed under the following shall take effect on the first day of a calendar quarter:
             163          (i) Subsection (2)(a)(i)(A);
             164          (ii) Subsection (2)(b)(i);
             165          (iii) Subsection (2)(c)(i); or
             166          (iv) Subsection (2)(d)(i)(A)(I).
             167          (f) (i) A tax rate increase shall take effect on the first day of the first billing period that
             168      begins after the effective date of the tax rate increase if the billing period for the transaction
             169      begins before the effective date of a tax rate increase imposed under:


             170          (A) Subsection (2)(a)(i)(A);
             171          (B) Subsection (2)(b)(i);
             172          (C) Subsection (2)(c)(i); or
             173          (D) Subsection (2)(d)(i)(A)(I).
             174          (ii) The repeal of a tax or a tax rate decrease shall take effect on the first day of the last
             175      billing period that began before the effective date of the repeal of the tax or the tax rate
             176      decrease if the billing period for the transaction begins before the effective date of the repeal
             177      of the tax or the tax rate decrease imposed under:
             178          (A) Subsection (2)(a)(i)(A);
             179          (B) Subsection (2)(b)(i);
             180          (C) Subsection (2)(c)(i); or
             181          (D) Subsection (2)(d)(i)(A)(I).
             182          (g) (i) For a tax rate described in Subsection (2)(g)(ii), if a tax due on a catalogue sale
             183      is computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal
             184      or change in a tax rate takes effect:
             185          (A) on the first day of a calendar quarter; and
             186          (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
             187          (ii) Subsection (2)(g)(i) applies to the tax rates described in the following:
             188          (A) Subsection (2)(a)(i)(A);
             189          (B) Subsection (2)(b)(i);
             190          (C) Subsection (2)(c)(i); or
             191          (D) Subsection (2)(d)(i)(A)(I).
             192          (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
             193      the commission may by rule define the term "catalogue sale."
             194          (3) (a) The following state taxes shall be deposited into the General Fund:
             195          (i) the tax imposed by Subsection (2)(a)(i)(A);
             196          (ii) the tax imposed by Subsection (2)(b)(i);
             197          (iii) the tax imposed by Subsection (2)(c)(i); or


             198          (iv) the tax imposed by Subsection (2)(d)(i)(A)(I).
             199          (b) The following local taxes shall be distributed to a county, city, or town as provided
             200      in this chapter:
             201          (i) the tax imposed by Subsection (2)(a)(ii);
             202          (ii) the tax imposed by Subsection (2)(b)(ii);
             203          (iii) the tax imposed by Subsection (2)(c)(ii); and
             204          (iv) the tax imposed by Subsection (2)(d)(i)(B).
             205          (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July
             206      1, 2003, the lesser of the following amounts shall be used as provided in Subsections (4)(b)
             207      through (g):
             208          (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
             209          (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
             210          (B) for the fiscal year; or
             211          (ii) $17,500,000.
             212          (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
             213      described in Subsection (4)(a) shall be transferred each year as dedicated credits to the
             214      Department of Natural Resources to:
             215          (A) implement the measures described in Subsections 79-2-303 (3)(a) through (d) to
             216      protect sensitive plant and animal species; or
             217          (B) award grants, up to the amount authorized by the Legislature in an appropriations
             218      act, to political subdivisions of the state to implement the measures described in Subsections
             219      79-2-303 (3)(a) through (d) to protect sensitive plant and animal species.
             220          (ii) Money transferred to the Department of Natural Resources under Subsection
             221      (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
             222      person to list or attempt to have listed a species as threatened or endangered under the
             223      Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
             224          (iii) At the end of each fiscal year:
             225          (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources


             226      Conservation and Development Fund created in Section 73-10-24 ;
             227          (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
             228      Program Subaccount created in Section 73-10c-5 ; and
             229          (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
             230      Program Subaccount created in Section 73-10c-5 .
             231          (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
             232      Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
             233      created in Section 4-18-6 .
             234          (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
             235      in Subsection (4)(a) shall be transferred each year as dedicated credits to the Division of Water
             236      Rights to cover the costs incurred in hiring legal and technical staff for the adjudication of
             237      water rights.
             238          (ii) At the end of each fiscal year:
             239          (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources
             240      Conservation and Development Fund created in Section 73-10-24 ;
             241          (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
             242      Program Subaccount created in Section 73-10c-5 ; and
             243          (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
             244      Program Subaccount created in Section 73-10c-5 .
             245          (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount
             246      described in Subsection (4)(a) shall be deposited in the Water Resources Conservation and
             247      Development Fund created in Section 73-10-24 for use by the Division of Water Resources.
             248          (ii) In addition to the uses allowed of the Water Resources Conservation and
             249      Development Fund under Section 73-10-24 , the Water Resources Conservation and
             250      Development Fund may also be used to:
             251          (A) conduct hydrologic and geotechnical investigations by the Division of Water
             252      Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
             253      quantifying surface and ground water resources and describing the hydrologic systems of an


             254      area in sufficient detail so as to enable local and state resource managers to plan for and
             255      accommodate growth in water use without jeopardizing the resource;
             256          (B) fund state required dam safety improvements; and
             257          (C) protect the state's interest in interstate water compact allocations, including the
             258      hiring of technical and legal staff.
             259          (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
             260      in Subsection (4)(a) shall be deposited in the Utah Wastewater Loan Program Subaccount
             261      created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
             262          (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
             263      in Subsection (4)(a) shall be deposited in the Drinking Water Loan Program Subaccount
             264      created in Section 73-10c-5 for use by the Division of Drinking Water to:
             265          (i) provide for the installation and repair of collection, treatment, storage, and
             266      distribution facilities for any public water system, as defined in Section 19-4-102 ;
             267          (ii) develop underground sources of water, including springs and wells; and
             268          (iii) develop surface water sources.
             269          (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July
             270      1, 2006, the difference between the following amounts shall be expended as provided in this
             271      Subsection (5), if that difference is greater than $1:
             272          (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
             273      fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
             274          (ii) $17,500,000.
             275          (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
             276          (A) transferred each fiscal year to the Department of Natural Resources as dedicated
             277      credits; and
             278          (B) expended by the Department of Natural Resources for watershed rehabilitation or
             279      restoration.
             280          (ii) At the end of each fiscal year, 100% of any unexpended dedicated credits
             281      described in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation and


             282      Development Fund created in Section 73-10-24 .
             283          (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
             284      remaining difference described in Subsection (5)(a) shall be:
             285          (A) transferred each fiscal year to the Division of Water Resources as dedicated
             286      credits; and
             287          (B) expended by the Division of Water Resources for cloud-seeding projects
             288      authorized by Title 73, Chapter 15, Modification of Weather.
             289          (ii) At the end of each fiscal year, 100% of any unexpended dedicated credits
             290      described in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation and
             291      Development Fund created in Section 73-10-24 .
             292          (d) After making the transfers required by Subsections (5)(b) and (c), 94% of the
             293      remaining difference described in Subsection (5)(a) shall be deposited into the Water
             294      Resources Conservation and Development Fund created in Section 73-10-24 for use by the
             295      Division of Water Resources for:
             296          (i) preconstruction costs:
             297          (A) as defined in Subsection 73-26-103 (6) for projects authorized by Title 73, Chapter
             298      26, Bear River Development Act; and
             299          (B) as defined in Subsection 73-28-103 (8) for the Lake Powell Pipeline project
             300      authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
             301          (ii) the cost of employing a civil engineer to oversee any project authorized by Title
             302      73, Chapter 26, Bear River Development Act;
             303          (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
             304      authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
             305          (iv) other uses authorized under Sections 73-10-24 , 73-10-25.1 , 73-10-30 , and
             306      Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
             307          (e) Any unexpended monies described in Subsection (5)(d) that remain in the Water
             308      Resources Conservation and Development Fund at the end of the fiscal year are nonlapsing.
             309          (f) After making the transfers required by Subsections (5)(b) and (c) and subject to


             310      Subsection (5)(g), 6% of the remaining difference described in Subsection (5)(a) shall be
             311      transferred each year as dedicated credits to the Division of Water Rights to cover the costs
             312      incurred for employing additional technical staff for the administration of water rights.
             313          (g) At the end of each fiscal year, any unexpended dedicated credits described in
             314      Subsection (5)(f) over $150,000 lapse to the Water Resources Conservation and Development
             315      Fund created in Section 73-10-24 .
             316          (6) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
             317      2003, and for taxes listed under Subsection (3)(a), the amount of revenue generated by a
             318      1/16% tax rate on the transactions described in Subsection (1) for the fiscal year shall be
             319      deposited in the Transportation Fund created by Section 72-2-102 .
             320          (7) (a) Notwithstanding Subsection (3)(a) and until Subsection (7)(b) applies,
             321      beginning on January 1, 2000, the Division of Finance shall deposit into the Centennial
             322      Highway Fund Restricted Account created in Section 72-2-118 a portion of the taxes listed
             323      under Subsection (3)(a) equal to the revenues generated by a 1/64% tax rate on the taxable
             324      transactions under Subsection (1).
             325          (b) Notwithstanding Subsection (3)(a), when the highway general obligation bonds
             326      have been paid off and the highway projects completed that are intended to be paid from
             327      revenues deposited in the Centennial Highway Fund Restricted Account as determined by the
             328      Executive Appropriations Committee under Subsection 72-2-118 (6)(d), the Division of
             329      Finance shall deposit into the Transportation Investment Fund of 2005 created by Section
             330      72-2-124 a portion of the taxes listed under Subsection (3)(a) equal to the revenues generated
             331      by a 1/64% tax rate on the taxable transactions under Subsection (1).
             332          (8) (a) Notwithstanding Subsection (3)(a) and in addition to the amount deposited in
             333      Subsection (7)(a), for the 2010-11 fiscal year only, the Division of Finance shall deposit into
             334      the Centennial Highway Fund Restricted Account created by Section 72-2-118 a portion of the
             335      taxes listed under Subsection (3)(a) equal to 1.93% of the revenues collected from the
             336      following taxes, which represents a portion of the approximately 17% of sales and use tax
             337      revenues generated annually by the sales and use tax on vehicles and vehicle-related products:


             338          (i) the tax imposed by Subsection (2)(a)(i)(A);
             339          (ii) the tax imposed by Subsection (2)(b)(i);
             340          (iii) the tax imposed by Subsection (2)(c)(i); and
             341          (iv) the tax imposed by Subsection (2)(d)(i)(A)(I).
             342          [(8) (a)] (b) Notwithstanding Subsection (3)(a), in addition to the amount deposited in
             343      Subsection (7)(a), and until Subsection (8)[(b)](c) applies, for a fiscal year beginning on or
             344      after July 1, [2007] 2011, the Division of Finance shall deposit into the Centennial Highway
             345      Fund Restricted Account created by Section 72-2-118 a portion of the taxes listed under
             346      Subsection (3)(a) equal to 8.3% of the revenues collected from the following taxes, which
             347      represents a portion of the approximately 17% of sales and use tax revenues generated
             348      annually by the sales and use tax on vehicles and vehicle-related products:
             349          (i) the tax imposed by Subsection (2)(a)(i)(A);
             350          (ii) the tax imposed by Subsection (2)(b)(i);
             351          (iii) the tax imposed by Subsection (2)(c)(i); and
             352          (iv) the tax imposed by Subsection (2)(d)(i)(A)(I).
             353          [(b)] (c) Notwithstanding Subsection (3)(a) and in addition to the amounts deposited
             354      under Subsection (7)(b), when the highway general obligation bonds have been paid off and
             355      the highway projects completed that are intended to be paid from revenues deposited in the
             356      Centennial Highway Fund Restricted Account as determined by the Executive Appropriations
             357      Committee under Subsection 72-2-118 (6)(d), the Division of Finance shall deposit into the
             358      Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes
             359      listed under Subsection (3)(a) equal to 8.3% of the revenues collected from the following
             360      taxes, which represents a portion of the approximately 17% of sales and use tax revenues
             361      generated annually by the sales and use tax on vehicles and vehicle-related products:
             362          (i) the tax imposed by Subsection (2)(a)(i)(A);
             363          (ii) the tax imposed by Subsection (2)(b)(i);
             364          (iii) the tax imposed by Subsection (2)(c)(i); and
             365          (iv) the tax imposed by Subsection (2)(d)(i)(A)(I).


             366          (9) (a) Notwithstanding Subsection (3)(a) and for the fiscal year 2008-09 only, the
             367      Division of Finance shall deposit $55,000,000 of the revenues generated by the taxes listed
             368      under Subsection (3)(a) into the Critical Highway Needs Fund created by Section 72-2-125 .
             369          (b) Notwithstanding Subsection (3)(a) and until Subsection (9)(c) applies, for a fiscal
             370      year beginning on or after July 1, 2009, the Division of Finance shall annually deposit
             371      $90,000,000 of the revenues generated by the taxes listed under Subsection (3)(a) into the
             372      Critical Highway Needs Fund created by Section 72-2-125 .
             373          (c) Notwithstanding Subsection (3)(a) and in addition to any amounts deposited under
             374      Subsections (7) and (8), when the general obligation bonds authorized by Section 63B-16-101
             375      have been paid off and the highway projects completed that are included in the prioritized
             376      project list under Subsection 72-2-125 (4) as determined in accordance with Subsection
             377      72-2-125 (6), the Division of Finance shall annually deposit $90,000,000 of the revenues
             378      generated by the taxes listed under Subsection (3)(a) into the Transportation Investment Fund
             379      of 2005 created by Section 72-2-124 .
             380          (10) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
             381      2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
             382      created by Section 9-4-1409 and expended as provided in Section 9-4-1409 .
             383          (11) (a) (i) Notwithstanding Subsection (3)(a), except as provided in Subsection
             384      (11)(a)(ii), and until Subsection (11)(b) applies, beginning on January 1, 2009, the Division of
             385      Finance shall deposit into the Critical Highway Needs Fund created by Section 72-2-125 the
             386      amount of tax revenue generated by a .025% tax rate on the transactions described in
             387      Subsection (1).
             388          (ii) For purposes of Subsection (11)(a)(i), the Division of Finance may not deposit into
             389      the Critical Highway Needs Fund any tax revenue generated by amounts paid or charged for
             390      food and food ingredients, except for tax revenue generated by a bundled transaction
             391      attributable to food and food ingredients and tangible personal property other than food and
             392      food ingredients described in Subsection (2)(e).
             393          (b) (i) Notwithstanding Subsection (3)(a), except as provided in Subsection (11)(b)(ii),


             394      and in addition to any amounts deposited under Subsections (7), (9), and (10), when the
             395      general obligation bonds authorized by Section 63B-16-101 have been paid off and the
             396      highway projects completed that are included in the prioritized project list under Subsection
             397      72-2-125 (4) as determined in accordance with Subsection 72-2-125 (6), the Division of
             398      Finance shall deposit into the Transportation Investment Fund of 2005 created by Section
             399      72-2-124 the amount of tax revenue generated by a .025% tax rate on the transactions
             400      described in Subsection (1).
             401          (ii) For purposes of Subsection (11)(b)(i), the Division of Finance may not deposit into
             402      the Transportation Investment Fund of 2005 any tax revenue generated by amounts paid or
             403      charged for food and food ingredients, except for tax revenue generated by a bundled
             404      transaction attributable to food and food ingredients and tangible personal property other than
             405      food and food ingredients described in Subsection (2)(e).
             406          (12) (a) Notwithstanding Subsection (3)(a), and except as provided in Subsection
             407      (12)(b), beginning on January 1, 2009, the Division of Finance shall deposit into the
             408      Transportation Fund created by Section 72-2-102 the amount of tax revenue generated by a
             409      .025% tax rate on the transactions described in Subsection (1) to be expended to address
             410      chokepoints in construction management.
             411          (b) For purposes of Subsection (12)(a), the Division of Finance may not deposit into
             412      the Transportation Fund any tax revenue generated by amounts paid or charged for food and
             413      food ingredients, except for tax revenue generated by a bundled transaction attributable to
             414      food and food ingredients and tangible personal property other than food and food ingredients
             415      described in Subsection (2)(e).
             416          Section 2. Effective date.
             417          This bill takes effect on July 1, 2010.


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