! The Capitol Complex is closed to the public due to COVID-19. All meetings will be held virtually online. View procedures and guidelines for remote public comment

Download Zipped Introduced WordPerfect HB0371.ZIP
[Status][Bill Documents][Fiscal Note][Bills Directory]

H.B. 371

             1     

MOTOR HOME TAXES AND FEES

             2     
2011 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Don L. Ipson

             5     
Senate Sponsor: John L. Valentine

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill addresses the fee in lieu of property tax on motor homes.
             10      Highlighted Provisions:
             11          This bill:
             12          .    addresses the fee in lieu of property tax on motor homes.
             13      Money Appropriated in this Bill:
             14          None
             15      Other Special Clauses:
             16          None
             17      Utah Code Sections Affected:
             18      AMENDS:
             19          59-2-405.3, as enacted by Laws of Utah 2005, Chapter 217
             20     
             21      Be it enacted by the Legislature of the state of Utah:
             22          Section 1. Section 59-2-405.3 is amended to read:
             23           59-2-405.3. Uniform statewide fee on motor homes -- Distribution of revenues.
             24          (1) For purposes of this section, "motor home" means:
             25          (a) a motor home, as defined in Section 13-14-102 , that is required to be registered
             26      with the state; or
             27          (b) a self-propelled vehicle that is:


             28          (i) modified for primary use as a temporary dwelling for travel, recreational, or
             29      vacation use; and
             30          (ii) required to be registered with the state.
             31          (2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6),
             32      beginning on January 1, 2006, a motor home is:
             33          (a) exempt from the tax imposed by Section 59-2-103 ; and
             34          (b) in lieu of the tax imposed by Section 59-2-103 , subject to a uniform statewide fee
             35      as provided in Subsection (3).
             36          (3) The uniform statewide fee described in Subsection (2)(b) is:
             37          (a) beginning on January 1, 2006, and ending December 31, 2007, 1.25% of the fair
             38      market value of the motor home, as established by the commission; and
             39          (b) beginning on January 1, 2008, 1% of the fair market value of the motor home, as
             40      established by the commission.
             41          (4) Notwithstanding Section 59-2-407 and subject to Subsection 59-2-402 (2), a motor
             42      home subject to the uniform statewide fee imposed by this section that is brought into the state
             43      shall, as a condition of registration, be subject to the uniform statewide fee unless all property
             44      taxes or uniform fees imposed by the state of origin have been paid for the current calendar
             45      year.
             46          (5) (a) Each county shall distribute the revenue collected by the county from the
             47      uniform statewide fee imposed by this section to each taxing entity in which each motor home
             48      subject to the uniform statewide fee is located in the same proportion in which revenue
             49      collected from the ad valorem property tax is distributed.
             50          (b) Each taxing entity described in Subsection (5)(a) that receives revenue from the
             51      uniform statewide fee imposed by this section shall distribute the revenue in the same
             52      proportion in which revenue collected from the ad valorem property tax is distributed.
             53          (6) An appeal relating to the uniform statewide fee imposed on a motor home by this
             54      section shall be filed pursuant to Section 59-2-1005 .





Legislative Review Note
    as of 2-16-11 2:19 PM


Office of Legislative Research and General Counsel


[Bill Documents][Bills Directory]