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[Introduced][Amended][Status][Bill Documents][Fiscal Note][Bills Directory]

S.B. 16 Enrolled

             1     

STATE TAX COMMISSION TAX, FEE, OR CHARGE

             2     
ADMINISTRATION AND COLLECTION AMENDMENTS

             3     
2011 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: Wayne L. Niederhauser

             6     
House Sponsor: John Dougall

             7     
             8      LONG TITLE
             9      General Description:
             10          This bill addresses the administration and collection of taxes, fees, or charges the State
             11      Tax Commission collects and enforces.
             12      Highlighted Provisions:
             13          This bill:
             14          .    defines terms;
             15          .    renames the Sales and Use Tax Administrative Fees Account to the State Tax
             16      Commission Administrative Charge Account;
             17          .    specifies the taxes, fees, and charges and the amount of the taxes, fees, and charges
             18      that the State Tax Commission shall retain and deposit into the State Tax
             19      Commission Administrative Charge Account;
             20          .    provides procedures and requirements for administering the State Tax Commission
             21      Administrative Charge Account;
             22          .    addresses the taxes, fees, and charges that are subject to certain sales and use tax
             23      collection and administration provisions;
             24          .    addresses the frequency with which certain taxes, fees, or charges are required to be
             25      paid to the State Tax Commission; and
             26          .    makes technical and conforming changes.
             27      Money Appropriated in this Bill:
             28          None
             29      Other Special Clauses:


             30          This bill takes effect on July 1, 2011.
             31          This bill coordinates with H.B. 82, Sales and Use Taxes on Certain Lodging Related
             32      Purchases, to provide that certain amendments in H.B. 82 supersede certain
             33      amendments in this bill.
             34      Utah Code Sections Affected:
             35      AMENDS:
             36          10-1-307, as last amended by Laws of Utah 2010, Chapter 142
             37          10-1-405, as last amended by Laws of Utah 2009, Chapter 212
             38          19-6-715, as enacted by Laws of Utah 1993, Chapter 283
             39          19-6-716, as enacted by Laws of Utah 1993, Chapter 283
             40          19-6-808, as last amended by Laws of Utah 2002, Chapter 256
             41          53-10-604, as last amended by Laws of Utah 2010, Chapter 278
             42          59-12-108, as last amended by Laws of Utah 2008, Chapters 286, 382, and 384
             43          59-12-128, as last amended by Laws of Utah 2009, Chapter 212
             44          59-12-206, as last amended by Laws of Utah 1995, Chapter 226
             45          59-12-302, as last amended by Laws of Utah 2008, Chapter 384
             46          59-12-354, as last amended by Laws of Utah 2008, Chapter 384
             47          59-12-403, as last amended by Laws of Utah 2008, Chapters 382 and 384
             48          59-12-603, as last amended by Laws of Utah 2009, Chapter 7
             49          59-12-704, as last amended by Laws of Utah 2003, Chapter 296
             50          59-12-802, as last amended by Laws of Utah 2008, Chapter 384
             51          59-12-804, as last amended by Laws of Utah 2008, Chapter 384
             52          59-12-1102, as last amended by Laws of Utah 2010, Chapter 90
             53          59-12-1201, as last amended by Laws of Utah 2009, Chapter 203
             54          59-12-1302, as last amended by Laws of Utah 2008, Chapters 382 and 384
             55          59-12-1403, as enacted by Laws of Utah 2001, Chapter 192
             56          59-12-2004, as last amended by Laws of Utah 2009, Chapter 240
             57          59-12-2103, as enacted by Laws of Utah 2008, Chapter 323


             58          59-12-2207, as enacted by Laws of Utah 2010, Chapter 263
             59          59-26-104, as enacted by Laws of Utah 2004, Chapter 300
             60          59-27-105, as enacted by Laws of Utah 2004, Chapter 214
             61          69-2-5, as last amended by Laws of Utah 2010, Chapter 307
             62          69-2-5.5, as last amended by Laws of Utah 2009, Chapter 212
             63          69-2-5.6, as last amended by Laws of Utah 2008, Chapters 382 and 384
             64      ENACTS:
             65          59-1-306, Utah Code Annotated 1953
             66      Utah Code Sections Affected by Coordination Clause:
             67          59-12-302, as last amended by Laws of Utah 2008, Chapter 384
             68     
             69      Be it enacted by the Legislature of the state of Utah:
             70          Section 1. Section 10-1-307 is amended to read:
             71           10-1-307. Administration, collection, and enforcement of taxes by commission --
             72      Distribution of revenues -- Administrative charge -- Collection of taxes by municipality.
             73          (1) (a) [Except] Subject to Subsection (1)(b) and except as provided in Subsection (3),
             74      the commission shall administer, collect, and enforce the municipal energy sales and use tax
             75      from energy suppliers according to the procedures established in:
             76          [(a)] (i) Title 59, Chapter 1, General Taxation Policies; and
             77          [(b)] (ii) Title 59, Chapter 12, Part 1, Tax Collection, except for Sections 59-12-107.1
             78      and 59-12-123 .
             79          (b) If an energy supplier pays a municipal energy sales and use tax to the commission,
             80      the energy supplier shall pay the municipal energy sales and use tax to the commission:
             81          (i) monthly on or before the last day of the month immediately following the last day of
             82      the previous month if:
             83          (A) the energy supplier is required to file a sales and use tax return with the
             84      commission monthly under Section 59-12-108 ; or
             85          (B) the energy supplier is not required to file a sales and use tax return under Title 59,


             86      Chapter 12, Sales and Use Tax Act; or
             87          (ii) quarterly on or before the last day of the month immediately following the last day
             88      of the previous quarter if the energy supplier is required to file a sales and use tax return with
             89      the commission quarterly under Section 59-12-108 .
             90          (2) (a) Except as provided in Subsections 10-1-203 (3)(d), 10-1-305 (5), and
             91      10-1-310 (2) and subject to Subsection (6), the commission shall pay a municipality the
             92      difference between:
             93          (i) the entire amount collected by the commission from the municipal energy sales and
             94      use tax authorized by this part based on:
             95          (A) the point of sale of the taxable energy if a taxable sale occurs in a municipality that
             96      imposes a municipal energy sales and use tax as provided in this part; or
             97          (B) the point of use of the taxable energy if the use occurs in a municipality that
             98      imposes a municipal energy sales and use tax as provided in this part; and
             99          (ii) the [administration fee charged in accordance with] administrative charge described
             100      in Subsection (2)(c).
             101          (b) In accordance with Subsection (2)(a), the commission shall transfer to the
             102      municipality monthly by electronic transfer the revenues generated by the municipal energy
             103      sales and use tax levied by the municipality and collected by the commission.
             104          [(c) (i) The commission shall charge a municipality imposing a municipal energy sales
             105      and use tax a fee for administering the tax at the percentage provided in Section 59-12-206 ,
             106      except that the commission may not charge a fee for taxes collected by a municipality under
             107      Subsection (3).]
             108          [(ii) The fee charged under Subsection (2)(c)(i) shall be:]
             109          [(A) deposited in the Sales and Use Tax Administrative Fees Account; and]
             110          [(B) expended to administer the municipal energy sales and use tax imposed under this
             111      part.]
             112          (c) (i) Subject to Subsection (2)(c)(ii), the commission shall retain and deposit an
             113      administrative charge in accordance with Section 59-1-306 from revenues the commission


             114      collects from a municipal energy sales and use tax under this part.
             115          (ii) The commission may not retain or deposit an administrative charge from revenues
             116      a municipality collects under Subsection (3) from a tax under this part.
             117          (3) An energy supplier shall pay the municipal energy sales and use tax revenues it
             118      collects from its customers under this part directly to each municipality in which the energy
             119      supplier has sales of taxable energy if:
             120          (a) the municipality is the energy supplier; or
             121          (b) (i) the energy supplier estimates that the municipal energy sales and use tax
             122      collected annually by the energy supplier from its Utah customers equals $1,000,000 or more;
             123      and
             124          (ii) the energy supplier collects the tax imposed by this part.
             125          (4) An energy supplier paying a tax under this part directly to a municipality may retain
             126      the percentage of the tax authorized under Subsection 59-12-108 (2) for the energy supplier's
             127      costs of collecting and remitting the tax.
             128          (5) An energy supplier paying the tax under this part directly to a municipality shall file
             129      an information return with the commission, at least annually, on a form prescribed by the
             130      commission.
             131          (6) (a) As used in this Subsection (6):
             132          (i) "2005 base amount" means, for a municipality that imposes a municipal energy
             133      sales and use tax, the natural gas portion of municipal energy sales and use tax proceeds paid to
             134      the municipality for fiscal year 2005.
             135          (ii) "2006 base amount" means, for a municipality that imposes a municipal energy
             136      sales and use tax, the natural gas portion of municipal energy sales and use tax proceeds paid to
             137      the municipality for fiscal year 2006, reduced by the 2006 rebate amount.
             138          (iii) "2006 rebate amount" means, for a municipality that imposes a municipal energy
             139      sales and use tax, the difference between:
             140          (A) the natural gas portion of municipal energy sales and use tax proceeds paid to the
             141      municipality for fiscal year 2006; and


             142          (B) the 2005 base amount, plus:
             143          (I) 10% of the 2005 base amount; and
             144          (II) the natural gas portion of municipal energy sales and use tax proceeds paid to the
             145      municipality for fiscal year 2006 attributable to an increase in the rate of the municipal energy
             146      sales and use tax implemented by the municipality during fiscal year 2006.
             147          (iv) "2007 rebate amount" means, for a municipality that imposes a municipal energy
             148      sales and use tax, the difference between:
             149          (A) the natural gas portion of municipal energy sales and use tax proceeds paid to the
             150      municipality for fiscal year 2007; and
             151          (B) the 2006 base amount, plus:
             152          (I) 10% of the 2006 base amount; and
             153          (II) the natural gas portion of municipal energy sales and use tax proceeds paid to the
             154      municipality for fiscal year 2007 attributable to an increase in the rate of the municipal energy
             155      sales and use tax implemented by the municipality during fiscal year 2007.
             156          (v) "Fiscal year 2005" means the period beginning July 1, 2004 and ending June 30,
             157      2005.
             158          (vi) "Fiscal year 2006" means the period beginning July 1, 2005 and ending June 30,
             159      2006.
             160          (vii) "Fiscal year 2007" means the period beginning July 1, 2006 and ending June 30,
             161      2007.
             162          (viii) "Gas supplier" means an energy supplier that supplies natural gas.
             163          (ix) "Natural gas portion" means the amount of municipal energy sales and use tax
             164      proceeds attributable to sales and uses of natural gas.
             165          (b) (i) In December 2006, each gas supplier shall reduce the natural gas portion of
             166      municipal energy sales and use gas proceeds to be paid to a municipality by the 2006 rebate
             167      amount.
             168          (ii) If the 2006 rebate amount exceeds the amount of the natural gas portion of
             169      municipal energy sales and use tax proceeds for December 2006, the gas supplier shall reduce


             170      the natural gas portion of municipal energy sales and use tax proceeds to be paid to a
             171      municipality each month thereafter until the 2006 rebate amount is exhausted.
             172          (iii) For December 2006 and for each month thereafter that the gas supplier is required
             173      under Subsection (6)(b)(ii) to reduce the natural gas portion of municipal energy sales and use
             174      tax proceeds to be paid to a municipality:
             175          (A) each municipality imposing a municipal energy sales and use tax shall provide the
             176      gas supplier with the amount by which its municipal energy sales and use tax rate applicable to
             177      the sales and uses of natural gas would need to be reduced in order to reduce the natural gas
             178      portion of municipal energy sales and use tax proceeds by the same amount as the reduction to
             179      the municipality; and
             180          (B) each gas supplier shall reduce the municipal energy sales and use tax rate
             181      applicable to sales and uses of natural gas by the amount of the tax rate reduction provided by
             182      the municipality.
             183          (c) (i) In December 2007, each gas supplier shall reduce the natural gas portion of
             184      municipal energy sales and use tax proceeds to be paid to a municipality by the 2007 rebate
             185      amount.
             186          (ii) If the 2007 rebate amount exceeds the amount of the natural gas portion of
             187      municipal energy sales and use tax proceeds for December 2007, the gas supplier shall reduce
             188      the natural gas portion of municipal energy sales and use tax proceeds to be paid to a
             189      municipality each month thereafter until the 2007 rebate amount is exhausted.
             190          (iii) For December 2007 and for each month thereafter that the gas supplier is required
             191      under Subsection (6)(c)(ii) to reduce the natural gas portion of municipal energy sales and use
             192      tax proceeds to be paid to a municipality:
             193          (A) each municipality imposing a municipal energy sales and use tax shall provide the
             194      gas supplier with the amount by which its municipal energy sales and use tax rate applicable to
             195      the sales and uses of natural gas would need to be reduced in order to reduce the natural gas
             196      portion of municipal energy sales and use tax proceeds by the same amount as the reduction to
             197      the municipality; and


             198          (B) each gas supplier shall reduce the municipal energy sales and use tax rate
             199      applicable to sales and uses of natural gas by the amount of the tax rate reduction provided by
             200      the municipality.
             201          (d) Nothing in this Subsection (6) may be construed to require a reduction under
             202      Subsection (6)(b) or (c) if the rebate amount is zero or negative.
             203          Section 2. Section 10-1-405 is amended to read:
             204           10-1-405. Collection of taxes by commission -- Uniform interlocal agreement --
             205      Administrative charge -- Rulemaking authority.
             206          (1) Subject to the other provisions of this section, the commission shall collect,
             207      enforce, and administer any municipal telecommunications license tax imposed under this part
             208      pursuant to:
             209          (a) the same procedures used in the administration, collection, and enforcement of the
             210      state sales and use tax under:
             211          (i) Title 59, Chapter 1, General Taxation Policies; and
             212          (ii) Title 59, Chapter 12, Part 1, Tax Collection:
             213          (A) except for:
             214          (I) Subsection 59-12-103 (2)(g);
             215          (II) Section 59-12-104 ;
             216          (III) Section 59-12-104.1 ;
             217          (IV) Section 59-12-104.2 ;
             218          (V) Section 59-12-104.3 ;
             219          (VI) Section 59-12-107.1 ; and
             220          (VII) Section 59-12-123 ; and
             221          (B) except that for purposes of Section 59-1-1410 , the term "person" may include a
             222      customer from whom a municipal telecommunications license tax is recovered in accordance
             223      with Subsection 10-1-403 (2); and
             224          (b) a uniform interlocal agreement[: (i)] between[: (A)] the municipality that imposes
             225      the municipal telecommunications license tax[;] and [(B)] the commission[;]:


             226          [(ii)] (i) that is executed under Title 11, Chapter 13, Interlocal Cooperation Act;
             227          [(iii)] (ii) that complies with Subsection (2)(a); and
             228          [(iv)] (iii) that is developed by rule in accordance with Subsection (2)(b).
             229          (2) (a) The uniform interlocal agreement described in Subsection (1) shall provide that
             230      the commission shall:
             231          (i) transmit money collected under this part[: (A)] monthly[; and (B)] by electronic
             232      funds transfer by the commission to the municipality;
             233          (ii) conduct audits of the municipal telecommunications license tax;
             234          [(iii) charge the municipality for the commission's services under this section in an
             235      amount:]
             236          [(A) sufficient to reimburse the commission for the cost to the commission in
             237      rendering the services; and]
             238          [(B) that may not exceed an amount equal to 1.5% of the municipal
             239      telecommunications license tax imposed by the ordinance of the municipality; and]
             240          (iii) retain and deposit an administrative charge in accordance with Section 59-1-306
             241      from revenues the commission collects from a tax under this part; and
             242          (iv) collect, enforce, and administer the municipal telecommunications license tax
             243      authorized under this part pursuant to the same procedures used in the administration,
             244      collection, and enforcement of the state sales and use tax as provided in Subsection (1)(a).
             245          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             246      commission shall develop a uniform interlocal agreement that meets the requirements of this
             247      section.
             248          [(3) The administrative fee charged under Subsection (2)(a) shall be:]
             249          [(a) deposited in the Sales and Use Tax Administrative Fees Account; and]
             250          [(b) used for administration of municipal telecommunications license taxes under this
             251      part.]
             252          (3) If a telecommunications provider pays a municipal telecommunications license tax
             253      to the commission, the telecommunications provider shall pay the municipal


             254      telecommunications license tax to the commission:
             255          (a) monthly on or before the last day of the month immediately following the last day
             256      of the previous month if:
             257          (i) the telecommunications provider is required to file a sales and use tax return with
             258      the commission monthly under Section 59-12-108 ; or
             259          (ii) the telecommunications provider is not required to file a sales and use tax return
             260      under Title 59, Chapter 12, Sales and Use Tax Act; or
             261          (b) quarterly on or before the last day of the month immediately following the last day
             262      of the previous quarter if the telecommunications provider is required to file a sales and use tax
             263      return with the commission quarterly under Section 59-12-108 .
             264          (4) If, on July 1, 2007, a municipality has in effect an ordinance that levies a municipal
             265      telecommunications license tax under this part at a rate that exceeds 3.5%:
             266          (a) except as provided in Subsection (4)(b), beginning on July 1, 2007, the commission
             267      shall collect the municipal telecommunications license tax:
             268          (i) within the municipality;
             269          (ii) at a rate of 3.5%; and
             270          (iii) from a telecommunications provider required to pay the municipal
             271      telecommunications license tax on or after July 1, 2007; and
             272          (b) the commission shall collect a municipal telecommunications license tax within the
             273      municipality at the rate imposed by the municipality if:
             274          (i) after July 1, 2007, the municipality has in effect an ordinance that levies a municipal
             275      telecommunications license tax under this part at a rate of up to 3.5%;
             276          (ii) the municipality meets the requirements of Subsection 10-1-403 (3)(b) in changing
             277      the rate of the municipal telecommunications license tax; and
             278          (iii) a telecommunications provider is required to pay the municipal
             279      telecommunications license tax on or after the day on which the ordinance described in
             280      Subsection (4)(b)(ii) takes effect.
             281          Section 3. Section 19-6-715 is amended to read:


             282           19-6-715. Recycling fee collection procedures.
             283          (1) [The] A lubricating oil vendor shall pay the fee collected under Section 19-6-714 to
             284      the commission [on or before the last day of the month following the calendar quarter in which
             285      the sale occurs.]:
             286          (a) monthly on or before the last day of the month immediately following the last day
             287      of the previous month if:
             288          (i) the lubricating oil vendor is required to file a sales and use tax return with the
             289      commission monthly under Section 59-12-108 ; or
             290          (ii) the lubricating oil vendor is not required to file a sales and use tax return under
             291      Title 59, Chapter 12, Sales and Use Tax Act; or
             292          (b) quarterly on or before the last day of the month immediately following the last day
             293      of the previous quarter if the lubricating oil vendor is required to file a sales and use tax return
             294      with the commission quarterly under Section 59-12-108 .
             295          (2) [The] A lubricating oil vendor may retain a maximum of 2% of the recycling fee it
             296      collects under Section 19-6-714 for the costs of collecting the fee.
             297          (3) The payment of the fee to the commission shall be accompanied by a form provided
             298      by the commission.
             299          Section 4. Section 19-6-716 is amended to read:
             300           19-6-716. Fee collection by commission -- Administrative charge.
             301          (1) The commission shall administer, collect, and enforce the fee authorized under
             302      Section 19-6-714 pursuant to the same procedures used in the administration, collection, and
             303      enforcement of the sales and use tax under Title 59, Chapter 12, Sales and Use Tax Act, and
             304      Title 59, Chapter 1, General Taxation Policies.
             305          (2) The commission [may retain a maximum of 2-1/2% of the fee collected under
             306      Section 19-6-715 for the costs of rendering its services under this part] shall retain and deposit
             307      an administrative charge in accordance with Section 59-1-306 from the revenues the
             308      commission collects from a fee under Section 19-6-714 .
             309          Section 5. Section 19-6-808 is amended to read:


             310           19-6-808. Payment of recycling fee -- Administrative charge.
             311          (1) [The] A tire retailer shall pay the recycling fee [shall be paid by the tire retailer] to
             312      the commission:
             313          [(a) on or before the last day of the month following the calendar quarter in which the
             314      sale occurs for quarterly filers; and]
             315          [(b) the last day of January following the end of the calendar year for annual filers.]
             316          (a) monthly on or before the last day of the month immediately following the last day
             317      of the previous month if:
             318          (i) the tire retailer is required to file a sales and use tax return with the commission
             319      monthly under Section 59-12-108 ; or
             320          (ii) the tire retailer is not required to file a sales and use tax return under Title 59,
             321      Chapter 12, Sales and Use Tax Act; or
             322          (b) quarterly on or before the last day of the month immediately following the last day
             323      of the previous quarter if the tire retailer is required to file a sales and use tax return with the
             324      commission quarterly under Section 59-12-108 .
             325          (2) The payment shall be accompanied by [the] a form prescribed by the commission.
             326          (3) (a) The proceeds of the fee shall be transferred by the commission to the fund for
             327      payment of partial reimbursement.
             328          (b) The commission [may retain an amount not to exceed 2-1/2% of the recycling fee
             329      collected under this part for the cost to it of rendering its services] shall retain and deposit an
             330      administrative charge in accordance with Section 59-1-306 from the revenues the commission
             331      collects from a fee under Section 19-6-805 .
             332          (4) (a) The commission shall administer, collect, and enforce the fee authorized under
             333      this part [pursuant to] in accordance with the same procedures used in the administration,
             334      collection, and enforcement of the [general] state sales and use tax under Title 59, Chapter 12,
             335      Sales and Use Tax Act, and [the provisions of] Title 59, Chapter 1, General Taxation Policies.
             336      [The]
             337          (b) A tire retailer may retain 2-1/2% of the recycling fee collected under this part for


             338      the cost of collecting the fee.
             339          [(b)] (c) The exemptions [from the general state sales and use tax] provided [for] in
             340      Section 59-12-104 do not apply to this part.
             341          (5) The fee imposed by this part is in addition to all other state, county, or municipal
             342      fees and taxes imposed on the sale of new tires.
             343          Section 6. Section 53-10-604 is amended to read:
             344           53-10-604. Committee expenses -- Division of Finance responsibilities.
             345          (1) Committee expenses and the costs of administering grants from the restricted
             346      account, as provided in Subsection [(3)] (2), shall be paid from the restricted account.
             347          [(2) (a) The expenses and costs of the State Tax Commission to administer and enforce
             348      the collection of the telephone levy imposed by Section 69-2-5.6 shall be paid from the
             349      restricted account.]
             350          [(b) (i) The State Tax Commission may charge the restricted account the administrative
             351      costs incurred in discharging the responsibilities imposed by Section 69-2-5.6 .]
             352          [(ii) The charges in Subsection (2)(b)(i) may not exceed an amount equal to 1.5% of
             353      the charges imposed under Section 69-2-5.6 .]
             354          [(3)] (2) (a) The Division of Finance shall be responsible for the care, custody,
             355      safekeeping, collection, and accounting for grants issued by the committee under the provisions
             356      of Section 53-10-605 .
             357          (b) The Division of Finance may charge the restricted account the administrative costs
             358      incurred in discharging the responsibilities imposed by Subsection [(3)] (2)(a).
             359          Section 7. Section 59-1-306 is enacted to read:
             360          59-1-306. Definition -- State Tax Commission Administrative Charge Account --
             361      Amount of administrative charge -- Deposit of revenues into the restricted account --
             362      Interest deposited into General Fund -- Expenditure of money deposited into the
             363      restricted account.
             364          (1) As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge
             365      the commission administers under:


             366          (a) Chapter 12, Sales and Use Tax Act, other than a tax under Chapter 12, Part 1, Tax
             367      Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;
             368          (b) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
             369          (c) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
             370          (d) Section 19-6-714 ;
             371          (e) Section 19-6-805 ;
             372          (f) Section 59-27-105 ;
             373          (g) Section 69-2-5 ;
             374          (h) Section 69-2-5.5 ; or
             375          (i) Section 69-2-5.6 .
             376          (2) There is created a restricted account within the General Fund known as the "State
             377      Tax Commission Administrative Charge Account."
             378          (3) Subject to the other provisions of this section, the restricted account shall consist of
             379      administrative charges the commission retains and deposits in accordance with this section.
             380          (4) For purposes of this section, the administrative charge is a percentage of revenues
             381      the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of:
             382          (a) 1.5%; or
             383          (b) an equal percentage of revenues the commission collects from each qualifying tax,
             384      fee, or charge sufficient to cover the cost to the commission of administering the qualifying
             385      taxes, fees, or charges.
             386          (5) The commission shall deposit an administrative charge into the restricted account.
             387          (6) Interest earned on the restricted account shall be deposited into the General Fund.
             388          (7) The commission shall expend money appropriated by the Legislature to the
             389      commission from the restricted account to administer qualifying taxes, fees, or charges.
             390          Section 8. Section 59-12-108 is amended to read:
             391           59-12-108. Monthly payment -- Amount of tax a seller may retain -- Penalty --
             392      Certain amounts allocated to local taxing jurisdictions.
             393          (1) (a) Notwithstanding Section 59-12-107 , a seller that has a tax liability under this


             394      chapter of $50,000 or more for the previous calendar year shall:
             395          (i) file a return with the commission:
             396          (A) monthly on or before the last day of the month immediately following the month
             397      for which the seller collects a tax under this chapter; and
             398          (B) for the month for which the seller collects a tax under this chapter; and
             399          (ii) except as provided in Subsection (1)(b), remit with the return required by
             400      Subsection (1)(a)(i) the amount the person is required to remit to the commission for each tax,
             401      fee, or charge described in Subsection (1)(c):
             402          (A) if that seller's tax liability under this chapter for the previous calendar year is less
             403      than $96,000, by any method permitted by the commission; or
             404          (B) if that seller's tax liability under this chapter for the previous calendar year is
             405      $96,000 or more, by electronic funds transfer.
             406          (b) A seller shall remit electronically with the return required by Subsection (1)(a)(i)
             407      the amount the seller is required to remit to the commission for each tax, fee, or charge
             408      described in Subsection (1)(c) if that seller:
             409          (i) is required by Section 59-12-107 to file the return electronically; or
             410          (ii) (A) is required to collect and remit a tax under Subsection 59-12-107 (1)(a); and
             411          (B) files a simplified electronic return.
             412          (c) Subsections (1)(a) and (b) apply to the following taxes, fees, or charges:
             413          (i) a tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
             414          (ii) a fee under Section [ 19-6-716 ] 19-6-714 ;
             415          (iii) a fee under Section 19-6-805 ;
             416          (iv) a charge under Section 69-2-5 ;
             417          (v) a charge under Section 69-2-5.5 ;
             418          (vi) a charge under Section 69-2-5.6 ; or
             419          (vii) a tax under this chapter.
             420          (d) Notwithstanding Subsection (1)(a)(ii) and in accordance with Title 63G, Chapter 3,
             421      Utah Administrative Rulemaking Act, the commission shall make rules providing for a method


             422      for making same-day payments other than by electronic funds transfer if making payments by
             423      electronic funds transfer fails.
             424          (e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             425      commission shall establish by rule procedures and requirements for determining the amount a
             426      seller is required to remit to the commission under this Subsection (1).
             427          (2) (a) Except as provided in Subsection (3), a seller subject to Subsection (1) or a
             428      seller described in Subsection (4) may retain each month the amount allowed by this
             429      Subsection (2).
             430          (b) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain
             431      each month 1.31% of any amounts the seller is required to remit to the commission:
             432          (i) for a transaction described in Subsection 59-12-103 (1) that is subject to a state tax
             433      and a local tax imposed in accordance with the following, for the month for which the seller is
             434      filing a return in accordance with Subsection (1):
             435          (A) Subsection 59-12-103 (2)(a);
             436          (B) Subsection 59-12-103 (2)(b); and
             437          (C) Subsection 59-12-103 (2)(d); and
             438          (ii) for an agreement sales and use tax.
             439          (c) (i) A seller subject to Subsection (1) or a seller described in Subsection (4) may
             440      retain each month the amount calculated under Subsection (2)(c)(ii) for a transaction described
             441      in Subsection 59-12-103 (1) that is subject to the state tax and the local tax imposed in
             442      accordance with Subsection 59-12-103 (2)(c).
             443          (ii) For purposes of Subsection (2)(c)(i), the amount a seller may retain is an amount
             444      equal to the sum of:
             445          (A) 1.31% of any amounts the seller is required to remit to the commission for:
             446          (I) the state tax and the local tax imposed in accordance with Subsection
             447      59-12-103 (2)(c);
             448          (II) the month for which the seller is filing a return in accordance with Subsection (1);
             449      and


             450          (III) an agreement sales and use tax; and
             451          (B) 1.31% of the difference between:
             452          (I) the amounts the seller would have been required to remit to the commission:
             453          (Aa) in accordance with Subsection 59-12-103 (2)(a) if the transaction had been subject
             454      to the state tax and the local tax imposed in accordance with Subsection 59-12-103 (2)(a);
             455          (Bb) for the month for which the seller is filing a return in accordance with Subsection
             456      (1); and
             457          (Cc) for an agreement sales and use tax; and
             458          (II) the amounts the seller is required to remit to the commission for:
             459          (Aa) the state tax and the local tax imposed in accordance with Subsection
             460      59-12-103 (2)(c);
             461          (Bb) the month for which the seller is filing a return in accordance with Subsection (1);
             462      and
             463          (Cc) an agreement sales and use tax.
             464          (d) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain
             465      each month 1% of any amounts the seller is required to remit to the commission:
             466          (i) for the month for which the seller is filing a return in accordance with Subsection
             467      (1); and
             468          (ii) under:
             469          (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
             470          (B) Subsection 59-12-603 (1)(a)(i)(A); or
             471          (C) Subsection 59-12-603 (1)(a)(i)(B).
             472          (3) A state government entity that is required to remit taxes monthly in accordance
             473      with Subsection (1) may not retain any amount under Subsection (2).
             474          (4) A seller that has a tax liability under this chapter for the previous calendar year of
             475      less than $50,000 may:
             476          (a) voluntarily meet the requirements of Subsection (1); and
             477          (b) if the seller voluntarily meets the requirements of Subsection (1), retain the


             478      amounts allowed by Subsection (2).
             479          (5) Penalties for late payment shall be as provided in Section 59-1-401 .
             480          (6) (a) Except as provided in Subsection (6)(c), for any amounts required to be remitted
             481      to the commission under this part, the commission shall each month calculate an amount equal
             482      to the difference between:
             483          (i) the total amount retained for that month by all sellers had the percentages listed
             484      under Subsections (2)(b) and (2)(c)(ii) been 1.5%; and
             485          (ii) the total amount retained for that month by all sellers at the percentages listed
             486      under Subsections (2)(b) and (2)(c)(ii).
             487          (b) The commission shall each month allocate the amount calculated under Subsection
             488      (6)(a) to each county, city, and town on the basis of the proportion of agreement sales and use
             489      tax that the commission distributes to each county, city, and town for that month compared to
             490      the total agreement sales and use tax that the commission distributes for that month to all
             491      counties, cities, and towns.
             492          (c) The amount the commission calculates under Subsection (6)(a) may not include an
             493      amount collected from a tax that:
             494          (i) the state imposes within a county, city, or town, including the unincorporated area
             495      of a county; and
             496          (ii) is not imposed within the entire state.
             497          Section 9. Section 59-12-128 is amended to read:
             498           59-12-128. Amnesty.
             499          (1) As used in this section, "amnesty" means that a seller is not required to pay the
             500      following amounts that the seller would otherwise be required to pay:
             501          (a) a tax, fee, or charge under:
             502          (i) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
             503          (ii) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
             504          (iii) Section 19-6-714 ;
             505          (iv) Section 19-6-805 ;


             506          (v) Chapter 26, Multi-Channel Video or Audio Service Tax Act;
             507          [(v)] (vi) Section 69-2-5 ;
             508          [(vi)] (vii) Section 69-2-5.5 ;
             509          [(vii)] (viii) Section 69-2-5.6 ; or
             510          [(viii)] (ix) this chapter;
             511          (b) a penalty on a tax, fee, or charge described in Subsection (1)(a); or
             512          (c) interest on a tax, fee, or charge described in Subsection (1)(a).
             513          (2) The commission shall grant a seller amnesty under this section if the seller:
             514          (a) was not licensed under Section 59-12-106 at any time during the 12-month period
             515      prior to the effective date of the state's participation in the agreement;
             516          (b) obtains a license under Section 59-12-106 within a 12-month period after the
             517      effective date of the state's participation in the agreement; and
             518          (c) is registered under the agreement.
             519          (3) A seller may not receive amnesty under this section for a tax, fee, or charge:
             520          (a) the seller collects;
             521          (b) the seller remits to the commission;
             522          (c) that the seller is required to remit to the commission on the seller's purchase; or
             523          (d) arising from a transaction that occurs within a time period that is under audit by the
             524      commission if:
             525          (i) the seller receives notice of the commencement of the audit prior to obtaining a
             526      license under Section 59-12-106 ; and
             527          (ii) (A) the audit described in Subsection (3)(d)(i) is not complete; or
             528          (B) the seller has not exhausted all administrative and judicial remedies in connection
             529      with the audit described in Subsection (3)(d)(i).
             530          (4) (a) Except as provided in Subsection (4)(b), amnesty the commission grants to a
             531      seller under this section:
             532          (i) applies to the time period during which the seller is not licensed under Section
             533      59-12-106 ; and


             534          (ii) remains in effect if, for a period of three years, the seller:
             535          (A) remains registered under the agreement;
             536          (B) collects a tax, fee, or charge on a transaction subject to a tax, fee, or charge
             537      described in Subsection (1)(a); and
             538          (C) remits to the commission the taxes, fees, and charges the seller collects in
             539      accordance with Subsection (4)(a)(ii)(B).
             540          (b) The commission may not grant a seller amnesty under this section if, with respect
             541      to a tax, fee, or charge for which the seller would otherwise be granted amnesty under this
             542      section, the seller commits:
             543          (i) fraud; or
             544          (ii) an intentional misrepresentation of a material fact.
             545          (5) (a) If a seller does not meet a requirement of Subsection (4)(a)(ii), the commission
             546      shall require the seller to pay the amounts described in Subsection (1) that the seller would
             547      have otherwise been required to pay.
             548          (b) Notwithstanding Section 59-1-1410 , for purposes of requiring a seller to pay an
             549      amount in accordance with Subsection (5)(a), the time period for the commission to make an
             550      assessment under Section 59-1-1410 is extended for a time period beginning on the date the
             551      seller does not meet a requirement of Subsection (4)(a)(ii) and ends three years after that date.
             552          Section 10. Section 59-12-206 is amended to read:
             553           59-12-206. Collection of taxes by commission -- Administrative charge.
             554          (1) [All] The commission shall transmit the sales and use [taxes collected by] tax
             555      revenues the commission [pursuant to] collects in accordance with a contract with any county,
             556      city, or town[, or county shall be transmitted by electronic funds transfer by the commission to
             557      such city, town, or county monthly, and the commission shall charge the city, town, or county
             558      for the commission's services specified in this part an amount sufficient to reimburse the
             559      commission for the cost to it in rendering the services. This charge may not exceed an amount
             560      equal to 1-1/2% of the sales or use tax imposed by the ordinance of the applicable city, town,
             561      or county] monthly by electronic funds transfer.


             562          [(2) Beginning July 1, 1994, this administrative charge shall be placed in a restricted
             563      account, called the Sales and Use Tax Administrative Fees Account. Appropriations may be
             564      made from this account for sales tax administration.]
             565          (2) The commission shall retain and deposit an administrative charge in accordance
             566      with Section 59-1-306 from revenues the commission collects from a tax under this part.
             567          Section 11. Section 59-12-302 is amended to read:
             568           59-12-302. Collection of tax -- Administrative charge -- Penalties -- Commission
             569      to interpret, audit, and adjudicate transient room tax.
             570          (1) (a) Except as provided in Subsection (1)(b) or (c), the tax authorized under this part
             571      shall be administered, collected, and enforced in accordance with:
             572          (i) the same procedures used to administer, collect, and enforce the tax under:
             573          (A) Part 1, Tax Collection; or
             574          (B) Part 2, Local Sales and Use Tax Act; and
             575          (ii) Chapter 1, General Taxation Policies.
             576          (b) (i) [Notwithstanding Section 59-12-206 , each] A county may collect revenues from
             577      the tax imposed by the county and need not transmit the [tax] revenues to the commission or
             578      contract with the commission to collect the [tax] revenues.
             579          (ii) [The amount of tax collected shall be reported] A county shall report the amount of
             580      revenues the county collects from the tax to the commission as provided in Sections 59-12-211
             581      through 59-12-215 .
             582          (c) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or
             583      Subsections 59-12-205 (2) through (6).
             584          (d) (i) If the commission collects a tax under this part, the commission:
             585          (A) except as provided in Subsection (1)(d)(i)(B), shall distribute the revenues
             586      [generated by] collected from the tax to the county within which the revenues were [generated]
             587      collected; and
             588          [(B) notwithstanding Subsection (1)(d)(i)(A), may retain an amount of tax collected
             589      under this part of not to exceed the lesser of:]


             590          [(I) 1.5%; or]
             591          [(II) an amount equal to the cost to the commission of administering this part.]
             592          [(ii) Any amount the commission retains under Subsection (1)(d)(i)(B) shall be:]
             593          [(A) placed in the Sales and Use Tax Administrative Fees Account; and]
             594          [(B) used as provided in Subsection 59-12-206 (2).]
             595          (B) except as provided in Subsection (1)(d)(ii), shall retain and deposit an
             596      administrative charge in accordance with Section 59-1-306 from revenues the commission
             597      collects from a tax under this part.
             598          (ii) The commission may not retain or deposit an administrative charge from revenues
             599      a county collects under Subsection (1)(b)(i) from a tax under this part.
             600          (2) (a) The tax ordinance adopted by a county pursuant to Section 59-12-301 may
             601      include provisions for the imposition of penalties and interest if a person or entity required to
             602      pay a tax under this part fails to timely remit the tax to the collecting agent.
             603          (b) A county legislative body may not establish penalties and interest by ordinance that
             604      exceed the penalties and interest rates authorized for the commission in Sections 59-1-401 and
             605      59-1-402 .
             606          (3) A county may adopt an ordinance imposing penalties and interest under Subsection
             607      (2) only if the county does not contract with the commission to collect the tax.
             608          (4) If a county elects to collect the tax as provided in Subsection (1), the commission
             609      shall interpret, audit, and adjudicate the tax imposed under this part.
             610          Section 12. Section 59-12-354 is amended to read:
             611           59-12-354. Collection of tax -- Administrative charge -- Penalties -- Commission
             612      to interpret, audit, and adjudicate transient room tax.
             613          (1) Except as provided in Subsections (2) and (3), the tax authorized under this part
             614      shall be administered, collected, and enforced in accordance with:
             615          (a) the same procedures used to administer, collect, and enforce the tax under:
             616          (i) Part 1, Tax Collection; or
             617          (ii) Part 2, Local Sales and Use Tax Act; and


             618          (b) Chapter 1, General Taxation Policies.
             619          (2) [Notwithstanding Section 59-12-206 , a] A municipality imposing a tax under this
             620      part:
             621          (a) may collect [the tax] revenues collected from a tax under this part and is not
             622      required to:
             623          (i) transmit the revenues [generated by the tax] to the commission; or
             624          (ii) contract with the commission to collect the [tax] revenues;
             625          (b) shall report the revenues [it] the municipality collects to the commission as
             626      provided in Sections 59-12-211 through 59-12-215 ; and
             627          (c) subject to the limitations of Subsections (4) and (5), may adopt an ordinance
             628      imposing penalties and interest on a person who:
             629          (i) is required to pay the tax under this part; and
             630          (ii) does not remit the tax to the collecting agent in a timely manner.
             631          (d) (i) If the commission collects a tax under this part, the commission:
             632          (A) except as provided in Subsection (2)(d)(i)(B), shall distribute the revenues
             633      [generated by] collected from the tax to the municipality within which the revenues were
             634      [generated] collected; and
             635          [(B) notwithstanding Subsection (2)(d)(i)(A), may retain an amount of tax collected
             636      under this part of not to exceed the lesser of:]
             637          [(I) 1.5%; or]
             638          [(II) an amount equal to the cost to the commission of administering this part.]
             639          [(ii) Any amount the commission retains under Subsection (2)(d)(i)(B) shall be:]
             640          [(A) placed in the Sales and Use Tax Administrative Fees Account; and]
             641          [(B) used as provided in Subsection 59-12-206 (2).]
             642          (B) except as provided in Subsection (1)(d)(ii), shall retain and deposit an
             643      administrative charge in accordance with Section 59-1-306 from the revenues the commission
             644      collects from a tax under this part.
             645          (ii) The commission may not retain or deposit an administrative charge from revenues


             646      a municipality collects under Subsection (2) from a tax under this part.
             647          (3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or
             648      Subsections 59-12-205 (2) through (6).
             649          (4) A governing body of a municipality adopting an ordinance imposing penalties and
             650      interest under Subsection (2)(c) may impose penalties and interest in amounts that are less than
             651      or equal to the penalties and interest rates authorized for the commission under Sections
             652      59-1-401 and 59-1-402 .
             653          (5) A municipality may adopt an ordinance imposing penalties and interest under
             654      Subsection (2)(c) only if the municipality does not contract with the commission to collect the
             655      tax.
             656          (6) If a municipality elects to collect the tax as provided in Subsection (2), the
             657      commission shall interpret, audit, and adjudicate the tax imposed under this part.
             658          Section 13. Section 59-12-403 is amended to read:
             659           59-12-403. Enactment or repeal of tax -- Tax rate change -- Effective date --
             660      Notice requirements -- Administration, collection, and enforcement of tax --
             661      Administrative charge.
             662          (1) For purposes of this section:
             663          (a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
             664      4, Annexation.
             665          (b) "Annexing area" means an area that is annexed into a city or town.
             666          (2) (a) Except as provided in Subsection (2)(c) or (d), if, on or after April 1, 2008, a
             667      city or town enacts or repeals a tax or changes the rate of a tax under this part, the enactment,
             668      repeal, or change shall take effect:
             669          (i) on the first day of a calendar quarter; and
             670          (ii) after a 90-day period beginning on the date the commission receives notice meeting
             671      the requirements of Subsection (2)(b) from the city or town.
             672          (b) The notice described in Subsection (2)(a)(ii) shall state:
             673          (i) that the city or town will enact or repeal a tax or change the rate of a tax under this


             674      part;
             675          (ii) the statutory authority for the tax described in Subsection (2)(b)(i);
             676          (iii) the effective date of the tax described in Subsection (2)(b)(i); and
             677          (iv) if the city or town enacts the tax or changes the rate of the tax described in
             678      Subsection (2)(b)(i), the rate of the tax.
             679          (c) (i) The enactment of a tax or a tax rate increase shall take effect on the first day of
             680      the first billing period:
             681          (A) that begins after the effective date of the enactment of the tax or the tax rate
             682      increase; and
             683          (B) if the billing period for the transaction begins before the effective date of the
             684      enactment of the tax or the tax rate increase imposed under:
             685          (I) Section 59-12-401 ; or
             686          (II) Section 59-12-402 .
             687          (ii) The repeal of a tax or a tax rate decrease shall take effect on the first day of the last
             688      billing period:
             689          (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
             690      and
             691          (B) if the billing period for the transaction begins before the effective date of the repeal
             692      of the tax or the tax rate decrease imposed under:
             693          (I) Section 59-12-401 ; or
             694          (II) Section 59-12-402 .
             695          (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
             696      sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of
             697      a tax described in Subsection (2)(a) takes effect:
             698          (A) on the first day of a calendar quarter; and
             699          (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
             700      rate of the tax under Subsection (2)(a).
             701          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the


             702      commission may by rule define the term "catalogue sale."
             703          (3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs
             704      on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the
             705      rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take
             706      effect:
             707          (i) on the first day of a calendar quarter; and
             708          (ii) after a 90-day period beginning on the date the commission receives notice meeting
             709      the requirements of Subsection (3)(b) from the city or town that annexes the annexing area.
             710          (b) The notice described in Subsection (3)(a)(ii) shall state:
             711          (i) that the annexation described in Subsection (3)(a) will result in an enactment,
             712      repeal, or change in the rate of a tax under this part for the annexing area;
             713          (ii) the statutory authority for the tax described in Subsection (3)(b)(i);
             714          (iii) the effective date of the tax described in Subsection (3)(b)(i); and
             715          (iv) if the city or town enacts the tax or changes the rate of the tax described in
             716      Subsection (3)(b)(i), the rate of the tax.
             717          (c) (i) The enactment of a tax or a tax rate increase shall take effect on the first day of
             718      the first billing period:
             719          (A) that begins after the effective date of the enactment of the tax or the tax rate
             720      increase; and
             721          (B) if the billing period for the transaction begins before the effective date of the
             722      enactment of the tax or the tax rate increase imposed under:
             723          (I) Section 59-12-401 ; or
             724          (II) Section 59-12-402 .
             725          (ii) The repeal of a tax or a tax rate decrease shall take effect on the first day of the last
             726      billing period:
             727          (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
             728      and
             729          (B) if the billing period for the transaction begins before the effective date of the repeal


             730      of the tax or the tax rate decrease imposed under:
             731          (I) Section 59-12-401 ; or
             732          (II) Section 59-12-402 .
             733          (d) (i) Notwithstanding Subsection (3)(a), if a tax due under this chapter on a catalogue
             734      sale is computed on the basis of sales and use tax rates published in the catalogue, an
             735      enactment, repeal, or change in the rate of a tax described in Subsection (3)(a) takes effect:
             736          (A) on the first day of a calendar quarter; and
             737          (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
             738      rate of the tax under Subsection (3)(a).
             739          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             740      commission may by rule define the term "catalogue sale."
             741          (4) (a) Except as provided in Subsection (4)(b), a tax authorized under this part shall be
             742      administered, collected, and enforced in accordance with:
             743          (i) the same procedures used to administer, collect, and enforce the tax under:
             744          (A) Part 1, Tax Collection; or
             745          (B) Part 2, Local Sales and Use Tax Act; and
             746          (ii) Chapter 1, General Taxation Policies.
             747          (b) Notwithstanding Subsection (4)(a), a tax under this part is not subject to
             748      Subsections 59-12-205 (2) through (6).
             749          (5) The commission shall retain and deposit an administrative charge in accordance
             750      with Section 59-1-306 from the revenues the commission collects from a tax under this part.
             751          Section 14. Section 59-12-603 is amended to read:
             752           59-12-603. County tax -- Bases -- Rates -- Use of revenues -- Adoption of
             753      ordinance required -- Advisory board -- Administration -- Collection -- Administrative
             754      charge -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date --
             755      Notice requirements.
             756          (1) (a) In addition to any other taxes, a county legislative body may, as provided in this
             757      part, impose a tax as follows:


             758          (i) (A) a county legislative body of any county may impose a tax of not to exceed 3%
             759      on all short-term leases and rentals of motor vehicles not exceeding 30 days, except for leases
             760      and rentals of motor vehicles made for the purpose of temporarily replacing a person's motor
             761      vehicle that is being repaired pursuant to a repair or an insurance agreement; and
             762          (B) beginning on or after January 1, 1999, a county legislative body of any county
             763      imposing a tax under Subsection (1)(a)(i)(A) may, in addition to imposing the tax under
             764      Subsection (1)(a)(i)(A), impose a tax of not to exceed 4% on all short-term leases and rentals
             765      of motor vehicles not exceeding 30 days, except for leases and rentals of motor vehicles made
             766      for the purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant
             767      to a repair or an insurance agreement;
             768          (ii) a county legislative body of any county may impose a tax of not to exceed 1% of all
             769      sales of the following that are sold by a restaurant:
             770          (A) alcoholic beverages;
             771          (B) food and food ingredients; or
             772          (C) prepared food; and
             773          (iii) a county legislative body of a county of the first class may impose a tax of not to
             774      exceed .5% on charges for the accommodations and services described in Subsection
             775      59-12-103 (1)(i).
             776          (b) A tax imposed under Subsection (1)(a) is subject to the audit provisions of Section
             777      17-31-5.5 .
             778          (2) (a) Subject to Subsection (2)(b), revenue from the imposition of the taxes provided
             779      for in Subsections (1)(a)(i) through (iii) may be used for:
             780          (i) financing tourism promotion; and
             781          (ii) the development, operation, and maintenance of:
             782          (A) an airport facility;
             783          (B) a convention facility;
             784          (C) a cultural facility;
             785          (D) a recreation facility; or


             786          (E) a tourist facility.
             787          (b) A county of the first class shall expend at least $450,000 each year of the revenues
             788      from the imposition of a tax authorized by Subsection (1)(a)(iii) within the county to fund a
             789      marketing and ticketing system designed to:
             790          (i) promote tourism in ski areas within the county by persons that do not reside within
             791      the state; and
             792          (ii) combine the sale of:
             793          (A) ski lift tickets; and
             794          (B) accommodations and services described in Subsection 59-12-103 (1)(i).
             795          (3) A tax imposed under this part may be pledged as security for bonds, notes, or other
             796      evidences of indebtedness incurred by a county, city, or town under Title 11, Chapter 14, Local
             797      Government Bonding Act, or a community development and renewal agency under Title 17C,
             798      Chapter 1, Part 5, Agency Bonds, to finance:
             799          (a) an airport facility;
             800          (b) a convention facility;
             801          (c) a cultural facility;
             802          (d) a recreation facility; or
             803          (e) a tourist facility.
             804          (4) (a) In order to impose the tax under Subsection (1), each county legislative body
             805      shall adopt an ordinance imposing the tax.
             806          (b) The ordinance under Subsection (4)(a) shall include provisions substantially the
             807      same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on
             808      those items and sales described in Subsection (1).
             809          (c) The name of the county as the taxing agency shall be substituted for that of the state
             810      where necessary, and an additional license is not required if one has been or is issued under
             811      Section 59-12-106 .
             812          (5) In order to maintain in effect its tax ordinance adopted under this part, each county
             813      legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,


             814      Tax Collection, adopt amendments to its tax ordinance to conform with the applicable
             815      amendments to Part 1, Tax Collection.
             816          (6) (a) Regardless of whether a county of the first class creates a tourism tax advisory
             817      board in accordance with Section 17-31-8 , the county legislative body of the county of the first
             818      class shall create a tax advisory board in accordance with this Subsection (6).
             819          (b) The tax advisory board shall be composed of nine members appointed as follows:
             820          (i) four members shall be appointed by the county legislative body of the county of the
             821      first class as follows:
             822          (A) one member shall be a resident of the unincorporated area of the county;
             823          (B) two members shall be residents of the incorporated area of the county; and
             824          (C) one member shall be a resident of the unincorporated or incorporated area of the
             825      county; and
             826          (ii) subject to Subsections (6)(c) and (d), five members shall be mayors of cities or
             827      towns within the county of the first class appointed by an organization representing all mayors
             828      of cities and towns within the county of the first class.
             829          (c) Five members of the tax advisory board constitute a quorum.
             830          (d) The county legislative body of the county of the first class shall determine:
             831          (i) terms of the members of the tax advisory board;
             832          (ii) procedures and requirements for removing a member of the tax advisory board;
             833          (iii) voting requirements, except that action of the tax advisory board shall be by at
             834      least a majority vote of a quorum of the tax advisory board;
             835          (iv) chairs or other officers of the tax advisory board;
             836          (v) how meetings are to be called and the frequency of meetings; and
             837          (vi) the compensation, if any, of members of the tax advisory board.
             838          (e) The tax advisory board under this Subsection (6) shall advise the county legislative
             839      body of the county of the first class on the expenditure of revenues collected within the county
             840      of the first class from the taxes described in Subsection (1)(a).
             841          (7) (a) (i) Except as provided in Subsection (7)(a)(ii), a tax authorized under this part


             842      shall be administered, collected, and enforced in accordance with:
             843          (A) the same procedures used to administer, collect, and enforce the tax under:
             844          (I) Part 1, Tax Collection; or
             845          (II) Part 2, Local Sales and Use Tax Act; and
             846          (B) Chapter 1, General Taxation Policies.
             847          (ii) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or
             848      Subsections 59-12-205 (2) through (6).
             849          (b) Except as provided in Subsection (7)(c):
             850          (i) for a tax under this part other than the tax under Subsection (1)(a)(i)(B), the
             851      commission shall distribute the revenues to the county imposing the tax; and
             852          (ii) for a tax under Subsection (1)(a)(i)(B), the commission shall distribute the revenues
             853      according to the distribution formula provided in Subsection (8).
             854          (c) The commission shall [deduct from the distributions under Subsection (7)(b) an
             855      administrative charge for collecting the tax as provided in Section 59-12-206 ] retain and
             856      deposit an administrative charge in accordance with Section 59-1-306 from the revenues the
             857      commission collects from a tax under this part.
             858          (8) The commission shall distribute the revenues generated by the tax under Subsection
             859      (1)(a)(i)(B) to each county collecting a tax under Subsection (1)(a)(i)(B) according to the
             860      following formula:
             861          (a) the commission shall distribute 70% of the revenues based on the percentages
             862      generated by dividing the revenues collected by each county under Subsection (1)(a)(i)(B) by
             863      the total revenues collected by all counties under Subsection (1)(a)(i)(B); and
             864          (b) the commission shall distribute 30% of the revenues based on the percentages
             865      generated by dividing the population of each county collecting a tax under Subsection
             866      (1)(a)(i)(B) by the total population of all counties collecting a tax under Subsection (1)(a)(i)(B).
             867          (9) (a) For purposes of this Subsection (9):
             868          (i) "Annexation" means an annexation to a county under Title 17, Chapter 2,
             869      [Annexation to County] Part 2, County Annexation.


             870          (ii) "Annexing area" means an area that is annexed into a county.
             871          (b) (i) Except as provided in Subsection (9)(c), if, on or after July 1, 2004, a county
             872      enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or
             873      change shall take effect:
             874          (A) on the first day of a calendar quarter; and
             875          (B) after a 90-day period beginning on the date the commission receives notice meeting
             876      the requirements of Subsection (9)(b)(ii) from the county.
             877          (ii) The notice described in Subsection (9)(b)(i)(B) shall state:
             878          (A) that the county will enact or repeal a tax or change the rate of a tax under this part;
             879          (B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
             880          (C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
             881          (D) if the county enacts the tax or changes the rate of the tax described in Subsection
             882      (9)(b)(ii)(A), the rate of the tax.
             883          (c) (i) The enactment of a tax or a tax rate increase shall take effect on the first day of
             884      the first billing period:
             885          (A) that begins after the effective date of the enactment of the tax or the tax rate
             886      increase; and
             887          (B) if the billing period for the transaction begins before the effective date of the
             888      enactment of the tax or the tax rate increase imposed under Subsection (1).
             889          (ii) The repeal of a tax or a tax rate decrease shall take effect on the first day of the last
             890      billing period:
             891          (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
             892      and
             893          (B) if the billing period for the transaction begins before the effective date of the repeal
             894      of the tax or the tax rate decrease imposed under Subsection (1).
             895          (d) (i) Except as provided in Subsection (9)(e), if, for an annexation that occurs on or
             896      after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a
             897      tax under this part for an annexing area, the enactment, repeal, or change shall take effect:


             898          (A) on the first day of a calendar quarter; and
             899          (B) after a 90-day period beginning on the date the commission receives notice meeting
             900      the requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area.
             901          (ii) The notice described in Subsection (9)(d)(i)(B) shall state:
             902          (A) that the annexation described in Subsection (9)(d)(i) will result in an enactment,
             903      repeal, or change in the rate of a tax under this part for the annexing area;
             904          (B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
             905          (C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
             906          (D) if the county enacts the tax or changes the rate of the tax described in Subsection
             907      (9)(d)(ii)(A), the rate of the tax.
             908          (e) (i) The enactment of a tax or a tax rate increase shall take effect on the first day of
             909      the first billing period:
             910          (A) that begins after the effective date of the enactment of the tax or the tax rate
             911      increase; and
             912          (B) if the billing period for the transaction begins before the effective date of the
             913      enactment of the tax or the tax rate increase imposed under Subsection (1).
             914          (ii) The repeal of a tax or a tax rate decrease shall take effect on the first day of the last
             915      billing period:
             916          (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
             917      and
             918          (B) if the billing period for the transaction begins before the effective date of the repeal
             919      of the tax or the tax rate decrease imposed under Subsection (1).
             920          Section 15. Section 59-12-704 is amended to read:
             921           59-12-704. Distribution of revenues -- Advisory board creation -- Determining
             922      operating expenses -- Administrative charge.
             923          (1) Except as provided in Subsections (3)(b) and (5), and subject to the requirements of
             924      this section, any revenues collected by a county of the first class under this part shall be
             925      distributed annually by the county legislative body to support recreational and zoological


             926      facilities and botanical, cultural, and zoological organizations within that first class county as
             927      follows:
             928          (a) 30% of the revenue collected by the county under this section shall be distributed
             929      by the county legislative body to support recreational facilities located within the county;
             930          (b) (i) subject to Subsection (1)(b)(ii) and except as provided in Subsection (1)(b)(iii),
             931      12-1/8% of the revenue collected by the county under this section shall be distributed by the
             932      county legislative body to support no more than three zoological facilities and organizations
             933      located within the county, with 94.5% of that revenue being distributed to zoological facilities
             934      and organizations with average annual operating expenses of $2,000,000 or more and 5.5% of
             935      that revenue being distributed to zoological facilities and organizations with average annual
             936      operating expenses of less than $2,000,000;
             937          (ii) except as provided in Subsection (1)(b)(iii), the county legislative body shall
             938      distribute the money described in Subsection (1)(b)(i) among the zoological facilities and
             939      organizations in proportion to their average annual operating expenses as determined under
             940      Subsection (3); and
             941          (iii) if a zoological facility or organization is created or relocated within the county
             942      after June 1, 2003, the county legislative body shall distribute the money described in
             943      Subsection (1)(b)(i) as it determines appropriate;
             944          (c) (i) 48-7/8% of the revenue collected by the county under this section shall be
             945      distributed to no more than 23 botanical and cultural organizations with average annual
             946      operating expenses of more than $250,000 as determined under Subsection (3);
             947          (ii) subject to Subsection (1)(c)(iii), the county legislative body shall distribute the
             948      money described in Subsection (1)(c)(i) among the organizations and in proportion to their
             949      average annual operating expenses as determined under Subsection (3); and
             950          (iii) the amount distributed to any organization described in Subsection (1)(c)(i) may
             951      not exceed 35% of the organization's operating budget; and
             952          (d) (i) 9% of the revenue collected by the county under this section shall be distributed
             953      to botanical and cultural organizations that do not receive revenue under Subsection (1)(c)(i);


             954      and
             955          (ii) the county legislative body shall determine how the money shall be distributed
             956      among the organizations described in Subsection (1)(d)(i).
             957          (2) (a) The county legislative body of each county shall create an advisory board to
             958      advise the county legislative body on disbursement of funds to botanical and cultural
             959      organizations under Subsection (1)(c)(i).
             960          (b) (i) The advisory board under Subsection (2)(a) shall consist of seven members
             961      appointed by the county legislative body.
             962          (ii) In a county of the first class, two of the seven members of the advisory board under
             963      Subsection (2)(a) shall be appointed from the Utah Arts Council.
             964          (3) (a) Except as provided in Subsection (3)(b), to be eligible to receive money
             965      collected by the county under this part, a botanical, cultural, and zoological organization
             966      located within a county of the first class shall, every three years:
             967          (i) calculate their average annual operating expenses based upon audited operating
             968      expenses for three preceding fiscal years; and
             969          (ii) submit to the appropriate county legislative body:
             970          (A) a verified audit of annual operating expenses for each of those three preceding
             971      fiscal years; and
             972          (B) the average annual operating expenses as calculated under Subsection (3)(a)(i).
             973          (b) Notwithstanding Subsection (3)(a), the county legislative body may waive the
             974      operating expenses reporting requirements under Subsection (3)(a) for organizations described
             975      in Subsection (1)(d)(i).
             976          (4) When calculating average annual operating expenses as described in Subsection
             977      (3), each botanical, cultural, and zoological organization shall use the same three-year fiscal
             978      period as determined by the county legislative body.
             979          (5) (a) By July 1 of each year, the county legislative body of a first class county may
             980      index the threshold amount in Subsections (1)(c) and (d).
             981          (b) Any change under Subsection (5)(a) shall be rounded off to the nearest $100.


             982          (6) (a) Beginning on July 1, 2001, in a county except for a county of the first class, the
             983      county legislative body shall by ordinance provide for the distribution of the entire amount of
             984      the revenues generated by the tax imposed by this section as provided in this Subsection (6).
             985          (b) Pursuant to an interlocal agreement established in accordance with Title 11,
             986      Chapter 13, Interlocal Cooperation Act, a county described in Subsection (6)(a) may distribute
             987      to a city, town, or political subdivision within the county revenues generated by a tax under this
             988      part.
             989          (c) The revenues distributed under Subsection (6)(a) or (b) shall be used for one or
             990      more organizations or facilities defined in Section 59-12-702 regardless of whether the
             991      revenues are distributed:
             992          (i) directly by the county described in Subsection (6)(a) to be used for an organization
             993      or facility defined in Section 59-12-702 ; or
             994          (ii) in accordance with an interlocal agreement described in Subsection (6)(b).
             995          (7) A county legislative body may retain up to 1.5% of the proceeds from a tax under
             996      this part for the cost of administering the provisions of this part.
             997          (8) The commission [may retain an amount not to exceed 1-1/2% of the tax collected
             998      under this part for the cost of administering this part] shall retain and deposit an administrative
             999      charge in accordance with Section 59-1-306 from the revenues the commission collects from a
             1000      tax under this part.
             1001          Section 16. Section 59-12-802 is amended to read:
             1002           59-12-802. Imposition of rural county health care facilities tax -- Expenditure of
             1003      tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax --
             1004      Administrative charge.
             1005          (1) (a) A county legislative body of a county of the third, fourth, fifth, or sixth class
             1006      may impose a sales and use tax of up to 1%:
             1007          (i) on the transactions described in Subsection 59-12-103 (1) located within the county;
             1008      and
             1009          (ii) subject to Subsection (3), to fund:


             1010          (A) for a county of the third, fourth, or fifth class, rural county health care facilities in
             1011      that county; or
             1012          (B) for a county of the sixth class:
             1013          (I) emergency medical services in that county;
             1014          (II) federally qualified health centers in that county;
             1015          (III) freestanding urgent care centers in that county;
             1016          (IV) rural county health care facilities in that county;
             1017          (V) rural health clinics in that county; or
             1018          (VI) a combination of Subsections (1)(a)(ii)(B)(I) through (V).
             1019          (b) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a
             1020      tax under this section on:
             1021          (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
             1022      are exempt from taxation under Section 59-12-104 ;
             1023          (ii) a transaction to the extent a rural city hospital tax is imposed on that transaction in
             1024      a city that imposes a tax under Section 59-12-804 ; and
             1025          (iii) except as provided in Subsection (1)(d), amounts paid or charged for food and
             1026      food ingredients.
             1027          (c) For purposes of this Subsection (1), the location of a transaction shall be
             1028      determined in accordance with Sections 59-12-211 through 59-12-215 .
             1029          (d) A county legislative body imposing a tax under this section shall impose the tax on
             1030      amounts paid or charged for food and food ingredients if the food and food ingredients are sold
             1031      as part of a bundled transaction attributable to food and food ingredients and tangible personal
             1032      property other than food and food ingredients.
             1033          (2) (a) Before imposing a tax under Subsection (1)(a), a county legislative body shall
             1034      obtain approval to impose the tax from a majority of the:
             1035          (i) members of the county's legislative body; and
             1036          (ii) county's registered voters voting on the imposition of the tax.
             1037          (b) The county legislative body shall conduct the election according to the procedures


             1038      and requirements of Title 11, Chapter 14, Local Government Bonding Act.
             1039          (3) (a) The money generated by a tax imposed under Subsection (1) by a county
             1040      legislative body of a county of the third, fourth, or fifth class may only be used for the
             1041      financing of:
             1042          (i) ongoing operating expenses of a rural county health care facility within that county;
             1043          (ii) the acquisition of land for a rural county health care facility within that county; or
             1044          (iii) the design, construction, equipping, or furnishing of a rural county health care
             1045      facility within that county.
             1046          (b) The money generated by a tax imposed under Subsection (1) by a county of the
             1047      sixth class may only be used for the financing of:
             1048          (i) ongoing operating expenses of a center, clinic, or facility described in Subsection
             1049      (1)(a)(ii)(B) within that county;
             1050          (ii) the acquisition of land for a center, clinic, or facility described in Subsection
             1051      (1)(a)(ii)(B) within that county;
             1052          (iii) the design, construction, equipping, or furnishing of a center, clinic, or facility
             1053      described in Subsection (1)(a)(ii)(B) within that county; or
             1054          (iv) the provision of rural emergency medical services within that county.
             1055          (4) (a) A tax under this section shall be:
             1056          (i) except as provided in Subsection (4)(b), administered, collected, and enforced in
             1057      accordance with:
             1058          (A) the same procedures used to administer, collect, and enforce the tax under:
             1059          (I) Part 1, Tax Collection; or
             1060          (II) Part 2, Local Sales and Use Tax Act; and
             1061          (B) Chapter 1, General Taxation Policies; and
             1062          (ii) levied for a period of 10 years and may be reauthorized at the end of the ten-year
             1063      period by the county legislative body as provided in Subsection (1).
             1064          (b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
             1065      Subsections 59-12-205 (2) through (6).


             1066          (5) The commission [may retain an amount not to exceed 1-1/2% of the tax collected
             1067      under this section for the cost of administering this tax] shall retain and deposit an
             1068      administrative charge in accordance with Section 59-1-306 from the revenues the commission
             1069      collects from a tax under this section.
             1070          Section 17. Section 59-12-804 is amended to read:
             1071           59-12-804. Imposition of rural city hospital tax -- Base -- Rate -- Administration,
             1072      collection, and enforcement of tax -- Administrative charge.
             1073          (1) (a) A city legislative body may impose a sales and use tax of up to 1%:
             1074          (i) on the transactions described in Subsection 59-12-103 (1) located within the city;
             1075      and
             1076          (ii) to fund rural city hospitals in that city.
             1077          (b) Notwithstanding Subsection (1)(a)(i), a city legislative body may not impose a tax
             1078      under this section on:
             1079          (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
             1080      are exempt from taxation under Section 59-12-104 ; and
             1081          (ii) except as provided in Subsection (1)(d), amounts paid or charged for food and food
             1082      ingredients.
             1083          (c) For purposes of this Subsection (1), the location of a transaction shall be
             1084      determined in accordance with Sections 59-12-211 through 59-12-215 .
             1085          (d) A city legislative body imposing a tax under this section shall impose the tax on
             1086      amounts paid or charged for food and food ingredients if the food and food ingredients are sold
             1087      as part of a bundled transaction attributable to food and food ingredients and tangible personal
             1088      property other than food and food ingredients.
             1089          (2) (a) Before imposing a tax under Subsection (1)(a), a city legislative body shall
             1090      obtain approval to impose the tax from a majority of the:
             1091          (i) members of the city legislative body; and
             1092          (ii) city's registered voters voting on the imposition of the tax.
             1093          (b) The city legislative body shall conduct the election according to the procedures and


             1094      requirements of Title 11, Chapter 14, Local Government Bonding Act.
             1095          (3) The money generated by a tax imposed under Subsection (1) may only be used for
             1096      the financing of:
             1097          (a) ongoing operating expenses of a rural city hospital;
             1098          (b) the acquisition of land for a rural city hospital; or
             1099          (c) the design, construction, equipping, or furnishing of a rural city hospital.
             1100          (4) (a) A tax under this section shall be:
             1101          (i) except as provided in Subsection (4)(b), administered, collected, and enforced in
             1102      accordance with:
             1103          (A) the same procedures used to administer, collect, and enforce the tax under:
             1104          (I) Part 1, Tax Collection; or
             1105          (II) Part 2, Local Sales and Use Tax Act; and
             1106          (B) Chapter 1, General Taxation Policies; and
             1107          (ii) levied for a period of 10 years and may be reauthorized at the end of the ten-year
             1108      period by the city legislative body as provided in Subsection (1).
             1109          (b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
             1110      Subsections 59-12-205 (2) through (6).
             1111          (5) The commission [may retain an amount not to exceed 1-1/2% of the tax collected
             1112      under this section for the cost of administering the tax] shall retain and deposit an
             1113      administrative charge in accordance with Section 59-1-306 from the revenues the commission
             1114      collects from a tax under this section.
             1115          Section 18. Section 59-12-1102 is amended to read:
             1116           59-12-1102. Base -- Rate -- Imposition of tax -- Distribution of revenue --
             1117      Administration -- Administrative charge -- Commission requirement to retain an amount
             1118      to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal
             1119      of tax -- Effective date -- Notice requirements.
             1120          (1) (a) (i) Subject to Subsections (2) through (6), and in addition to any other tax
             1121      authorized by this chapter, a county may impose by ordinance a county option sales and use tax


             1122      of .25% upon the transactions described in Subsection 59-12-103 (1).
             1123          (ii) Notwithstanding Subsection (1)(a)(i), a county may not impose a tax under this
             1124      section on the sales and uses described in Section 59-12-104 to the extent the sales and uses are
             1125      exempt from taxation under Section 59-12-104 .
             1126          (b) For purposes of this Subsection (1), the location of a transaction shall be
             1127      determined in accordance with Sections 59-12-211 through 59-12-215 .
             1128          (c) The county option sales and use tax under this section shall be imposed:
             1129          (i) upon transactions that are located within the county, including transactions that are
             1130      located within municipalities in the county; and
             1131          (ii) except as provided in Subsection (1)(d) or (5), beginning on the first day of
             1132      January:
             1133          (A) of the next calendar year after adoption of the ordinance imposing the tax if the
             1134      ordinance is adopted on or before May 25; or
             1135          (B) of the second calendar year after adoption of the ordinance imposing the tax if the
             1136      ordinance is adopted after May 25.
             1137          (d) Notwithstanding Subsection (1)(c)(ii), the county option sales and use tax under
             1138      this section shall be imposed:
             1139          (i) beginning January 1, 1998, if an ordinance adopting the tax imposed on or before
             1140      September 4, 1997; or
             1141          (ii) beginning January 1, 1999, if an ordinance adopting the tax is imposed during 1997
             1142      but after September 4, 1997.
             1143          (2) (a) Before imposing a county option sales and use tax under Subsection (1), a
             1144      county shall hold two public hearings on separate days in geographically diverse locations in
             1145      the county.
             1146          (b) (i) At least one of the hearings required by Subsection (2)(a) shall have a starting
             1147      time of no earlier than 6 p.m.
             1148          (ii) The earlier of the hearings required by Subsection (2)(a) shall be no less than seven
             1149      days after the day the first advertisement required by Subsection (2)(c) is published.


             1150          (c) (i) Before holding the public hearings required by Subsection (2)(a), the county
             1151      shall advertise:
             1152          (A) its intent to adopt a county option sales and use tax;
             1153          (B) the date, time, and location of each public hearing; and
             1154          (C) a statement that the purpose of each public hearing is to obtain public comments
             1155      regarding the proposed tax.
             1156          (ii) The advertisement shall be published:
             1157          (A) in a newspaper of general circulation in the county once each week for the two
             1158      weeks preceding the earlier of the two public hearings; and
             1159          (B) on the Utah Public Notice Website created in Section 63F-1-701 , for two weeks
             1160      preceding the earlier of the two public hearings.
             1161          (iii) The advertisement described in Subsection (2)(c)(ii)(A) shall be no less than 1/8
             1162      page in size, and the type used shall be no smaller than 18 point and surrounded by a 1/4-inch
             1163      border.
             1164          (iv) The advertisement described in Subsection (2)(c)(ii)(A) may not be placed in that
             1165      portion of the newspaper where legal notices and classified advertisements appear.
             1166          (v) In accordance with Subsection (2)(c)(ii)(A), whenever possible:
             1167          (A) the advertisement shall appear in a newspaper that is published at least five days a
             1168      week, unless the only newspaper in the county is published less than five days a week; and
             1169          (B) the newspaper selected shall be one of general interest and readership in the
             1170      community, and not one of limited subject matter.
             1171          (d) The adoption of an ordinance imposing a county option sales and use tax is subject
             1172      to a local referendum election and shall be conducted as provided in Title 20A, Chapter 7, Part
             1173      6, Local Referenda - Procedures.
             1174          (3) (a) Subject to Subsection (5), if the aggregate population of the counties imposing a
             1175      county option sales and use tax under Subsection (1) is less than 75% of the state population,
             1176      the tax levied under Subsection (1) shall be distributed to the county in which the tax was
             1177      collected.


             1178          (b) Subject to Subsection (5), if the aggregate population of the counties imposing a
             1179      county option sales and use tax under Subsection (1) is greater than or equal to 75% of the state
             1180      population:
             1181          (i) 50% of the tax collected under Subsection (1) in each county shall be distributed to
             1182      the county in which the tax was collected; and
             1183          (ii) except as provided in Subsection (3)(c), 50% of the tax collected under Subsection
             1184      (1) in each county shall be distributed proportionately among all counties imposing the tax,
             1185      based on the total population of each county.
             1186          (c) Except as provided in Subsection (5), the amount to be distributed annually to a
             1187      county under Subsection (3)(b)(ii), when combined with the amount distributed to the county
             1188      under Subsection (3)(b)(i), does not equal at least $75,000, then:
             1189          (i) the amount to be distributed annually to that county under Subsection (3)(b)(ii) shall
             1190      be increased so that, when combined with the amount distributed to the county under
             1191      Subsection (3)(b)(i), the amount distributed annually to the county is $75,000; and
             1192          (ii) the amount to be distributed annually to all other counties under Subsection
             1193      (3)(b)(ii) shall be reduced proportionately to offset the additional amount distributed under
             1194      Subsection (3)(c)(i).
             1195          (d) The commission shall establish rules to implement the distribution of the tax under
             1196      Subsections (3)(a), (b), and (c).
             1197          (4) (a) Except as provided in Subsection (4)(b) or (c), a tax authorized under this part
             1198      shall be administered, collected, and enforced in accordance with:
             1199          (i) the same procedures used to administer, collect, and enforce the tax under:
             1200          (A) Part 1, Tax Collection; or
             1201          (B) Part 2, Local Sales and Use Tax Act; and
             1202          (ii) Chapter 1, General Taxation Policies.
             1203          (b) Notwithstanding Subsection (4)(a), a tax under this part is not subject to
             1204      Subsections 59-12-205 (2) through (6).
             1205          [(c) Notwithstanding Subsection (4)(a), the fee charged by the commission under


             1206      Section 59-12-206 shall be based on]
             1207          (c) (i) Subject to Subsection (4)(c)(ii), the commission shall retain and deposit an
             1208      administrative charge in accordance with Section 59-1-306 from the revenues the commission
             1209      collects from a tax under this part.
             1210          (ii) Notwithstanding Section 59-1-306 , the administrative charge described in
             1211      Subsection (4)(c)(i) shall be calculated by taking a percentage described in Section 59-1-306 of
             1212      the distribution amounts resulting after:
             1213          [(i)] (A) the applicable distribution calculations under Subsection (3) have been made;
             1214      and
             1215          [(ii)] (B) the commission retains the amount required by Subsection (5).
             1216          (5) (a) Beginning on July 1, 2009, the commission shall calculate and retain a portion
             1217      of the sales and use tax collected under this part as provided in this Subsection (5).
             1218          (b) For a county that imposes a tax under this part, the commission shall calculate a
             1219      percentage each month by dividing the sales and use tax collected under this part for that
             1220      month within the boundaries of that county by the total sales and use tax collected under this
             1221      part for that month within the boundaries of all of the counties that impose a tax under this part.
             1222          (c) For a county that imposes a tax under this part, the commission shall retain each
             1223      month an amount equal to the product of:
             1224          (i) the percentage the commission determines for the month under Subsection (5)(b)
             1225      for the county; and
             1226          (ii) $6,354.
             1227          (d) The commission shall deposit an amount the commission retains in accordance
             1228      with this Subsection (5) into the Qualified Emergency Food Agencies Fund created by Section
             1229      9-4-1409 .
             1230          (e) An amount the commission deposits into the Qualified Emergency Food Agencies
             1231      Fund shall be expended as provided in Section 9-4-1409 .
             1232          (6) (a) For purposes of this Subsection (6):
             1233          (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, County


             1234      Consolidations and Annexations.
             1235          (ii) "Annexing area" means an area that is annexed into a county.
             1236          (b) (i) Except as provided in Subsection (6)(c) or (d), if, on or after July 1, 2004, a
             1237      county enacts or repeals a tax under this part:
             1238          (A) (I) the enactment shall take effect as provided in Subsection (1)(c); or
             1239          (II) the repeal shall take effect on the first day of a calendar quarter; and
             1240          (B) after a 90-day period beginning on the date the commission receives notice meeting
             1241      the requirements of Subsection (6)(b)(ii) from the county.
             1242          (ii) The notice described in Subsection (6)(b)(i)(B) shall state:
             1243          (A) that the county will enact or repeal a tax under this part;
             1244          (B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A);
             1245          (C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and
             1246          (D) if the county enacts the tax described in Subsection (6)(b)(ii)(A), the rate of the
             1247      tax.
             1248          (c) (i) The enactment of a tax shall take effect on the first day of the first billing period:
             1249          (A) that begins after the effective date of the enactment of the tax; and
             1250          (B) if the billing period for the transaction begins before the effective date of the
             1251      enactment of the tax under Subsection (1).
             1252          (ii) The repeal of a tax shall take effect on the first day of the last billing period:
             1253          (A) that began before the effective date of the repeal of the tax; and
             1254          (B) if the billing period for the transaction begins before the effective date of the repeal
             1255      of the tax imposed under Subsection (1).
             1256          (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
             1257      sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
             1258      Subsection (6)(b)(i) takes effect:
             1259          (A) on the first day of a calendar quarter; and
             1260          (B) beginning 60 days after the effective date of the enactment or repeal under
             1261      Subsection (6)(b)(i).


             1262          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1263      commission may by rule define the term "catalogue sale."
             1264          (e) (i) Except as provided in Subsection (6)(f) or (g), if, for an annexation that occurs
             1265      on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
             1266      part for an annexing area, the enactment or repeal shall take effect:
             1267          (A) on the first day of a calendar quarter; and
             1268          (B) after a 90-day period beginning on the date the commission receives notice meeting
             1269      the requirements of Subsection (6)(e)(ii) from the county that annexes the annexing area.
             1270          (ii) The notice described in Subsection (6)(e)(i)(B) shall state:
             1271          (A) that the annexation described in Subsection (6)(e)(i) will result in an enactment or
             1272      repeal of a tax under this part for the annexing area;
             1273          (B) the statutory authority for the tax described in Subsection (6)(e)(ii)(A);
             1274          (C) the effective date of the tax described in Subsection (6)(e)(ii)(A); and
             1275          (D) the rate of the tax described in Subsection (6)(e)(ii)(A).
             1276          (f) (i) The enactment of a tax shall take effect on the first day of the first billing period:
             1277          (A) that begins after the effective date of the enactment of the tax; and
             1278          (B) if the billing period for the transaction begins before the effective date of the
             1279      enactment of the tax under Subsection (1).
             1280          (ii) The repeal of a tax shall take effect on the first day of the last billing period:
             1281          (A) that began before the effective date of the repeal of the tax; and
             1282          (B) if the billing period for the transaction begins before the effective date of the repeal
             1283      of the tax imposed under Subsection (1).
             1284          (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
             1285      sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
             1286      Subsection (6)(e)(i) takes effect:
             1287          (A) on the first day of a calendar quarter; and
             1288          (B) beginning 60 days after the effective date of the enactment or repeal under
             1289      Subsection (6)(e)(i).


             1290          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1291      commission may by rule define the term "catalogue sale."
             1292          Section 19. Section 59-12-1201 is amended to read:
             1293           59-12-1201. Motor vehicle rental tax -- Rate -- Exemptions -- Administration,
             1294      collection, and enforcement of tax -- Administrative charge -- Deposits.
             1295          (1) (a) Except as provided in Subsection (3), there is imposed a tax of 2.5% on all
             1296      short-term leases and rentals of motor vehicles not exceeding 30 days.
             1297          (b) The tax imposed in this section is in addition to all other state, county, or municipal
             1298      fees and taxes imposed on rentals of motor vehicles.
             1299          (2) (a) Subject to Subsection (2)(b), a tax rate repeal or tax rate change for the tax
             1300      imposed under Subsection (1) shall take effect on the first day of a calendar quarter.
             1301          (b) (i) For a transaction subject to a tax under Subsection (1), a tax rate increase shall
             1302      take effect on the first day of the first billing period:
             1303          (A) that begins after the effective date of the tax rate increase; and
             1304          (B) if the billing period for the transaction begins before the effective date of a tax rate
             1305      increase imposed under Subsection (1).
             1306          (ii) For a transaction subject to a tax under Subsection (1), the repeal of a tax or a tax
             1307      rate decrease shall take effect on the first day of the last billing period:
             1308          (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
             1309      and
             1310          (B) if the billing period for the transaction begins before the effective date of the repeal
             1311      of the tax or the tax rate decrease imposed under Subsection (1).
             1312          (3) A motor vehicle is exempt from the tax imposed under Subsection (1) if:
             1313          (a) the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;
             1314          (b) the motor vehicle is rented as a personal household goods moving van; or
             1315          (c) the lease or rental of the motor vehicle is made for the purpose of temporarily
             1316      replacing a person's motor vehicle that is being repaired pursuant to a repair agreement or an
             1317      insurance agreement.


             1318          (4) (a) (i) The tax authorized under this section shall be administered, collected, and
             1319      enforced in accordance with:
             1320          (A) the same procedures used to administer, collect, and enforce the tax under Part 1,
             1321      Tax Collection; and
             1322          (B) Chapter 1, General Taxation Policies.
             1323          (ii) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject to
             1324      Subsections 59-12-103 (4) through (12) or Section 59-12-107.1 or 59-12-123 .
             1325          (b) The commission [may retain a maximum of 1-1/2% of the tax collected under this
             1326      section for the costs of rendering its services under this section] shall retain and deposit an
             1327      administrative charge in accordance with Section 59-1-306 from the revenues the commission
             1328      collects from a tax under this part.
             1329          (c) Except as provided under Subsection (4)(b), all revenue received by the
             1330      commission under this section shall be deposited daily with the state treasurer and credited
             1331      monthly to the Transportation Corridor Preservation Revolving Loan Fund under Section
             1332      72-2-117 .
             1333          Section 20. Section 59-12-1302 is amended to read:
             1334           59-12-1302. Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax
             1335      rate change -- Effective date -- Notice requirements -- Administration, collection, and
             1336      enforcement of tax -- Administrative charge.
             1337          (1) Beginning on or after January 1, 1998, the governing body of a town may impose a
             1338      tax as provided in this part in an amount that does not exceed 1%.
             1339          (2) A town may impose a tax as provided in this part if the town imposed a license fee
             1340      or tax on businesses based on gross receipts under Section 10-1-203 on or before January 1,
             1341      1996.
             1342          (3) A town imposing a tax under this section shall:
             1343          (a) except as provided in Subsection (4), impose the tax on the transactions described
             1344      in Subsection 59-12-103 (1) located within the town; and
             1345          (b) provide an effective date for the tax as provided in Subsection (5).


             1346          (4) (a) Notwithstanding Subsection (3)(a), a town may not impose a tax under this
             1347      section on:
             1348          (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
             1349      are exempt from taxation under Section 59-12-104 ; and
             1350          (ii) except as provided in Subsection (4)(c), amounts paid or charged for food and food
             1351      ingredients.
             1352          (b) For purposes of this Subsection (4), the location of a transaction shall be
             1353      determined in accordance with Sections 59-12-211 through 59-12-215 .
             1354          (c) A town imposing a tax under this section shall impose the tax on amounts paid or
             1355      charged for food and food ingredients if the food and food ingredients are sold as part of a
             1356      bundled transaction attributable to food and food ingredients and tangible personal property
             1357      other than food and food ingredients.
             1358          (5) (a) For purposes of this Subsection (5):
             1359          (i) "Annexation" means an annexation to a town under Title 10, Chapter 2, Part 4,
             1360      Annexation.
             1361          (ii) "Annexing area" means an area that is annexed into a town.
             1362          (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a
             1363      town enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal,
             1364      or change shall take effect:
             1365          (A) on the first day of a calendar quarter; and
             1366          (B) after a 90-day period beginning on the date the commission receives notice meeting
             1367      the requirements of Subsection (5)(b)(ii) from the town.
             1368          (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
             1369          (A) that the town will enact or repeal a tax or change the rate of a tax under this part;
             1370          (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
             1371          (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
             1372          (D) if the town enacts the tax or changes the rate of the tax described in Subsection
             1373      (5)(b)(ii)(A), the rate of the tax.


             1374          (c) (i) The enactment of a tax or a tax rate increase shall take effect on the first day of
             1375      the first billing period:
             1376          (A) that begins after the effective date of the enactment of the tax or the tax rate
             1377      increase; and
             1378          (B) if the billing period for the transaction begins before the effective date of the
             1379      enactment of the tax or the tax rate increase imposed under Subsection (1).
             1380          (ii) The repeal of a tax or a tax rate decrease shall take effect on the first day of the last
             1381      billing period:
             1382          (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
             1383      and
             1384          (B) if the billing period for the transaction begins before the effective date of the repeal
             1385      of the tax or the tax rate decrease imposed under Subsection (1).
             1386          (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
             1387      sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of
             1388      a tax described in Subsection (5)(b)(i) takes effect:
             1389          (A) on the first day of a calendar quarter; and
             1390          (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
             1391      rate of the tax under Subsection (5)(b)(i).
             1392          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1393      commission may by rule define the term "catalogue sale."
             1394          (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
             1395      on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the
             1396      rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take
             1397      effect:
             1398          (A) on the first day of a calendar quarter; and
             1399          (B) after a 90-day period beginning on the date the commission receives notice meeting
             1400      the requirements of Subsection (5)(e)(ii) from the town that annexes the annexing area.
             1401          (ii) The notice described in Subsection (5)(e)(i)(B) shall state:


             1402          (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment,
             1403      repeal, or change in the rate of a tax under this part for the annexing area;
             1404          (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
             1405          (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
             1406          (D) if the town enacts the tax or changes the rate of the tax described in Subsection
             1407      (5)(e)(ii)(A), the rate of the tax.
             1408          (f) (i) The enactment of a tax or a tax rate increase shall take effect on the first day of
             1409      the first billing period:
             1410          (A) that begins after the effective date of the enactment of the tax or the tax rate
             1411      increase; and
             1412          (B) if the billing period for the transaction begins before the effective date of the
             1413      enactment of the tax or the tax rate increase imposed under Subsection (1).
             1414          (ii) The repeal of a tax or a tax rate decrease shall take effect on the first day of the last
             1415      billing period:
             1416          (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
             1417      and
             1418          (B) if the billing period for the transaction begins before the effective date of the repeal
             1419      of the tax or the tax rate decrease imposed under Subsection (1).
             1420          (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
             1421      sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of
             1422      a tax described in Subsection (5)(e)(i) takes effect:
             1423          (A) on the first day of a calendar quarter; and
             1424          (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
             1425      rate of the tax under Subsection (5)(e)(i).
             1426          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1427      commission may by rule define the term "catalogue sale."
             1428          (6) The commission shall:
             1429          (a) [except as provided in Subsection (6)(c),] distribute the revenues generated by the


             1430      tax under this section to the town imposing the tax; and
             1431          (b) except as provided in Subsection [(7)] (8), administer, collect, and enforce the tax
             1432      authorized under this section in accordance with:
             1433          (i) the same procedures used to administer, collect, and enforce the tax under:
             1434          (A) Part 1, Tax Collection; or
             1435          (B) Part 2, Local Sales and Use Tax Act; and
             1436          (ii) Chapter 1, General Taxation Policies[; and].
             1437          [(c) deduct from the distribution under Subsection (6)(a) an administrative charge for
             1438      collecting the tax as provided in Section 59-12-206 .]
             1439          (7) The commission shall retain and deposit an administrative charge in accordance
             1440      with Section 59-1-306 from the revenues the commission collects from a tax under this part.
             1441          [(7)] (8) Notwithstanding Subsection (6)(b), a tax under this section is not subject to
             1442      Subsections 59-12-205 (2) through (6).
             1443          Section 21. Section 59-12-1403 is amended to read:
             1444           59-12-1403. Distribution of revenues -- Administrative charge.
             1445          (1) (a) The city or town legislative body shall by ordinance provide for the distribution
             1446      of the entire amount of the revenues generated by the tax imposed by this part in accordance
             1447      with this section.
             1448          (b) A city or town may participate in an interlocal agreement provided for under
             1449      Section 59-12-704 and distribute the revenues generated by the tax imposed by this part to
             1450      participants in the interlocal agreement.
             1451          (c) The revenues generated by the tax shall be used for one or more organizations or
             1452      facilities defined in Section 59-12-702 .
             1453          (2) The commission [may retain an amount not to exceed 1-1/2% of the tax collected
             1454      under this part for the cost of administering this part] shall retain and deposit an administrative
             1455      charge in accordance with Section 59-1-306 from the revenues the commission collects from a
             1456      tax under this part.
             1457          Section 22. Section 59-12-2004 is amended to read:


             1458           59-12-2004. Enactment or repeal of tax -- Effective date -- Administration,
             1459      collection, and enforcement of tax -- Administrative charge.
             1460          (1) Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a tax
             1461      imposed under this part shall take effect on the first day of a calendar quarter.
             1462          (2) (a) The enactment of a tax or a tax rate increase shall take effect on the first day of
             1463      the first billing period that begins after the effective date of the enactment of the tax or the tax
             1464      rate increase if the billing period for the transaction begins before the effective date of the
             1465      enactment of the tax or the tax rate increase under this part.
             1466          (b) The repeal of a tax or a tax rate decrease shall take effect on the first day of the last
             1467      billing period that began before the effective date of the repeal of the tax or the tax rate
             1468      decrease if the billing period for the transaction begins before the effective date of the repeal of
             1469      the tax or the tax rate decrease imposed under this part.
             1470          (3) (a) If a tax due under this part on a catalogue sale is computed on the basis of sales
             1471      and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax
             1472      under this part takes effect:
             1473          (i) on the first day of a calendar quarter; and
             1474          (ii) beginning 60 days after the effective date of the enactment, repeal, or change in the
             1475      rate of the tax under this part.
             1476          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1477      commission may by rule define the term "catalogue sale."
             1478          (4) The commission shall administer, collect, and enforce a tax under this part in
             1479      accordance with:
             1480          (a) the same procedures used to administer, collect, and enforce the tax under Part 1,
             1481      Tax Collection;
             1482          (b) Chapter 1, General Taxation Policies; and
             1483          (c) Section 59-12-210.1 .
             1484          (5) The commission shall retain and deposit an administrative charge in accordance
             1485      with Section 59-1-306 from the revenues the commission collects from a tax under this part.


             1486          Section 23. Section 59-12-2103 is amended to read:
             1487           59-12-2103. Imposition of tax -- Base -- Rate -- Expenditure of revenues collected
             1488      from the tax -- Administration, collection, and enforcement of tax by commission --
             1489      Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice.
             1490          (1) (a) Subject to the other provisions of this section and except as provided in
             1491      Subsection (2), beginning on January 1, 2009 and ending on June 30, 2016, if a city or town
             1492      receives a distribution for the 12 consecutive months of fiscal year 2005-06 because the city or
             1493      town would have received a tax revenue distribution of less than .75% of the taxable sales
             1494      within the boundaries of the city or town but for Subsection 59-12-205 (3)(a), the city or town
             1495      legislative body may impose a sales and use tax of up to .20% on the transactions:
             1496          (i) described in Subsection 59-12-103 (1); and
             1497          (ii) within the city or town.
             1498          (b) A city or town legislative body that imposes a tax under Subsection (1)(a) shall
             1499      expend the revenues collected from the tax for the same purposes for which the city or town
             1500      may expend the city's or town's general fund revenues.
             1501          (c) For purposes of this Subsection (1), the location of a transaction shall be
             1502      determined in accordance with Sections 59-12-211 through 59-12-215 .
             1503          (2) (a) A city or town legislative body may not impose a tax under this section on:
             1504          (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
             1505      are exempt from taxation under Section 59-12-104 ; and
             1506          (ii) except as provided in Subsection (2)(b), amounts paid or charged for food and food
             1507      ingredients.
             1508          (b) A city or town legislative body imposing a tax under this section shall impose the
             1509      tax on amounts paid or charged for food and food ingredients if the food and food ingredients
             1510      are sold as part of a bundled transaction attributable to food and food ingredients and tangible
             1511      personal property other than food and food ingredients.
             1512          (3) To impose a tax under this part, a city or town legislative body shall obtain
             1513      approval from a majority of the members of the city or town legislative body.


             1514          (4) The commission shall transmit revenues collected within a city or town from a tax
             1515      under this part:
             1516          (a) to the city or town legislative body;
             1517          (b) monthly; and
             1518          (c) by electronic funds transfer.
             1519          (5) (a) Except as provided in Subsection (5)(b), the commission shall administer,
             1520      collect, and enforce a tax under this part in accordance with:
             1521          (i) the same procedures used to administer, collect, and enforce the tax under:
             1522          (A) Part 1, Tax Collection; or
             1523          (B) Part 2, Local Sales and Use Tax Act; and
             1524          (ii) Chapter 1, General Taxation Policies.
             1525          (b) A tax under this part is not subject to Subsections 59-12-205 (2) through (6).
             1526          [(6) (a) The commission may retain an amount of tax collected under this part of not to
             1527      exceed the lesser of:]
             1528          [(i) 1.5%; or]
             1529          [(ii) an amount equal to the cost to the commission of administering this part.]
             1530          [(b) Any amount the commission retains under Subsection (6)(a) shall be:]
             1531          [(i) deposited into the Sales and Use Tax Administrative Fees Account; and]
             1532          [(ii) used as provided in Subsection 59-12-206 (2).]
             1533          (6) The commission shall retain and deposit an administrative charge in accordance
             1534      with Section 59-1-306 from the revenues the commission collects from a tax under this part.
             1535          (7) (a) (i) Except as provided in Subsection (7)(b) or (c), if, on or after January 1, 2009,
             1536      a city or town enacts or repeals a tax or changes the rate of a tax under this part, the enactment,
             1537      repeal, or change shall take effect:
             1538          (A) on the first day of a calendar quarter; and
             1539          (B) after a 90-day period beginning on the date the commission receives notice meeting
             1540      the requirements of Subsection (7)(a)(i) from the city or town.
             1541          (ii) The notice described in Subsection (7)(a)(i)(B) shall state:


             1542          (A) that the city or town will enact or repeal a tax or change the rate of the tax under
             1543      this part;
             1544          (B) the statutory authority for the tax described in Subsection (7)(a)(ii)(A);
             1545          (C) the effective date of the tax described in Subsection (7)(a)(ii)(A); and
             1546          (D) if the city or town enacts the tax or changes the rate of the tax described in
             1547      Subsection (7)(a)(ii)(A), the rate of the tax.
             1548          (b) (i) If the billing period for a transaction begins before the enactment of the tax or
             1549      the tax rate increase under Subsection (1), the enactment of a tax or a tax rate increase shall
             1550      take effect on the first day of the first billing period that begins after the effective date of the
             1551      enactment of the tax or the tax rate increase.
             1552          (ii) If the billing period for a transaction begins before the effective date of the repeal
             1553      of the tax or the tax rate decrease imposed under Subsection (1), the repeal of a tax or a tax rate
             1554      decrease shall take effect on the first day of the last billing period that began before the
             1555      effective date of the repeal of the tax or the tax rate decrease.
             1556          (c) (i) If a tax due under this part on a catalogue sale is computed on the basis of sales
             1557      and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax
             1558      described in Subsection (7)(a)(i) takes effect:
             1559          (A) on the first day of a calendar quarter; and
             1560          (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
             1561      rate of the tax under Subsection (7)(a)(i).
             1562          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1563      commission may by rule define the term "catalogue sale."
             1564          (d) (i) Except as provided in Subsection (7)(e) or (f), if, for an annexation that occurs
             1565      on or after January 1, 2009, the annexation will result in the enactment, repeal, or change in the
             1566      rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take
             1567      effect:
             1568          (A) on the first day of a calendar quarter; and
             1569          (B) after a 90-day period beginning on the date the commission receives notice meeting


             1570      the requirements of Subsection (7)(d)(ii) from the city or town that annexes the annexing area.
             1571          (ii) The notice described in Subsection (7)(d)(i)(B) shall state:
             1572          (A) that the annexation described in Subsection (7)(d)(i)(B) will result in the
             1573      enactment, repeal, or change in the rate of a tax under this part for the annexing area;
             1574          (B) the statutory authority for the tax described in Subsection (7)(d)(ii)(A);
             1575          (C) the effective date of the tax described in Subsection (7)(d)(ii)(A); and
             1576          (D) if the city or town enacts the tax or changes the rate of the tax described in
             1577      Subsection (7)(d)(ii)(A), the rate of the tax.
             1578          (e) (i) If the billing period for a transaction begins before the effective date of the
             1579      enactment of the tax or a tax rate increase under Subsection (1), the enactment of a tax or a tax
             1580      rate increase shall take effect on the first day of the first billing period that begins after the
             1581      effective date of the enactment of the tax or the tax rate increase.
             1582          (ii) If the billing period for a transaction begins before the effective date of the repeal
             1583      of the tax or the tax rate decrease imposed under Subsection (1), the repeal of a tax or a tax rate
             1584      decrease shall take effect on the first day of the last billing period that began before the
             1585      effective date of the repeal of the tax or the tax rate decrease.
             1586          (f) (i) If a tax due under this part on a catalogue sale is computed on the basis of sales
             1587      and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax
             1588      described in Subsection (7)(d)(i) takes effect:
             1589          (A) on the first day of a calendar quarter; and
             1590          (B) beginning 60 days after the effective date of the enactment, repeal, or change under
             1591      Subsection (7)(d)(i).
             1592          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1593      commission may by rule define the term "catalogue sale".
             1594          Section 24. Section 59-12-2207 is amended to read:
             1595           59-12-2207. Administrative charge.
             1596          [(1)] The commission [may retain a percentage of revenues collected from a sales and
             1597      use tax under this part of not to exceed the lesser of:] shall retain and deposit an administrative


             1598      charge in accordance with Section 59-1-306 from the revenues the commission collects from a
             1599      tax under this part.
             1600          [(a) 1.50%; or]
             1601          [(b) a percentage of revenues collected from a sales and use tax under this part
             1602      sufficient to cover the cost to the commission of administering this part.]
             1603          [(2) The commission shall:]
             1604          [(a) deposit any revenues the commission retains under Subsection (1) into the Sales
             1605      and Use Tax Administrative Fees Account; and]
             1606          [(b) expend the revenues described in Subsection (2)(a) as provided in Subsection
             1607      59-12-206 (2).]
             1608          Section 25. Section 59-26-104 is amended to read:
             1609           59-26-104. Collection of tax.
             1610          A multi-channel video or audio service provider shall:
             1611          (1) collect the tax imposed by Section 59-26-103 from the purchaser; [and]
             1612          (2) [remit] pay the tax collected under Subsection (1) to the commission:
             1613          [(a) quarterly on or before the last day of the month immediately following the last day
             1614      of each calendar quarter; and]
             1615          [(b) on a return prescribed by the commission.]
             1616          (a) monthly on or before the last day of the month immediately following the last day
             1617      of the previous month if:
             1618          (i) the multi-channel video or audio service provider is required to file a sales and use
             1619      tax return with the commission monthly under Section 59-12-108 ; or
             1620          (ii) the multi-channel video or audio service provider is not required to file a sales and
             1621      use tax return under Chapter 12, Sales and Use Tax Act; or
             1622          (b) quarterly on or before the last day of the month immediately following the last day
             1623      of the previous quarter if the multi-channel video or audio service provider is required to file a
             1624      sales and use tax return with the commission quarterly under Section 59-12-108 ; and
             1625          (3) pay the tax collected under Subsection (1) using a form prescribed by the


             1626      commission.
             1627          Section 26. Section 59-27-105 is amended to read:
             1628           59-27-105. Sexually explicit business and escort service fund -- Administrative
             1629      charge.
             1630          (1) There is created a restricted special revenue fund called the "Sexually Explicit
             1631      Business and Escort Service Fund."
             1632          (2) (a) Except as provided in Subsection (3), the fund consists of all amounts collected
             1633      by the commission under this chapter.
             1634          (b) (i) The money in the fund shall be invested by the state treasurer pursuant to Title
             1635      51, Chapter 7, State Money Management Act.
             1636          (ii) All interest or other earnings derived from the fund money shall be deposited in the
             1637      fund.
             1638          (3) Notwithstanding any other [provisions] provision of this chapter, the commission
             1639      [may retain an amount of tax collected under this chapter of not to exceed the lesser of:] shall
             1640      retain and deposit an administrative charge in accordance with Section 59-1-306 from the
             1641      revenues the commission collects from a tax under this chapter.
             1642          [(a) 1.5%; or]
             1643          [(b) an amount equal to the cost to the commission of administering this chapter.]
             1644          (4) (a) Fund money shall be used as provided in this Subsection (4).
             1645          (b) The Department of Corrections shall use 60% of the money in the fund, in addition
             1646      to existing budgets, to provide treatment services to nonworking or indigent adults who:
             1647          (i) have been convicted of an offense under Title 76, Chapter 5, Part 4, Sexual
             1648      Offenses; and
             1649          (ii) are not currently confined or incarcerated in a jail or prison.
             1650          (c) The Adult Probation and Parole section of the Department of Corrections shall use
             1651      15% of the money in the fund to provide outpatient treatment services to individuals who:
             1652          (i) have been convicted of an offense under Title 76, Chapter 5, Part 4, Sexual
             1653      Offenses; and


             1654          (ii) are not currently confined or incarcerated in a jail or prison.
             1655          (d) The Department of Corrections shall use 10% of the money in the fund, in addition
             1656      to existing budgets, to implement treatment programs for juveniles who have been convicted of
             1657      an offense under Title 76, Chapter 5, Part 4, Sexual Offenses.
             1658          (e) The attorney general shall use 15% of the money in the fund to provide funding for
             1659      any task force:
             1660          (i) administered through the Office of the Attorney General; and
             1661          (ii) that investigates and prosecutes individuals who use the Internet to commit crimes
             1662      against children.
             1663          Section 27. Section 69-2-5 is amended to read:
             1664           69-2-5. Funding for 911 emergency telecommunications service -- Administrative
             1665      charge.
             1666          (1) In providing funding of 911 emergency telecommunications service, any public
             1667      agency establishing a 911 emergency telecommunications service may:
             1668          (a) seek assistance from the federal or state government, to the extent constitutionally
             1669      permissible, in the form of loans, advances, grants, subsidies, and otherwise, directly or
             1670      indirectly;
             1671          (b) seek funds appropriated by local governmental taxing authorities for the funding of
             1672      public safety agencies; and
             1673          (c) seek gifts, donations, or grants from individuals, corporations, or other private
             1674      entities.
             1675          (2) For purposes of providing funding of 911 emergency telecommunications service,
             1676      special service districts may raise funds as provided in Section 17D-1-105 and may borrow
             1677      money and incur indebtedness as provided in Section 17D-1-103 .
             1678          (3) (a) Except as provided in Subsection (3)(b) and subject to the other provisions of
             1679      this Subsection (3) a county, city, or town within which 911 emergency telecommunications
             1680      service is provided may levy monthly an emergency services telecommunications charge on:
             1681          (i) each local exchange service switched access line within the boundaries of the


             1682      county, city, or town;
             1683          (ii) each revenue producing radio communications access line with a billing address
             1684      within the boundaries of the county, city, or town; and
             1685          (iii) any other service, including voice over Internet protocol, provided to a user within
             1686      the boundaries of the county, city, or town that allows the user to make calls to and receive
             1687      calls from the public switched telecommunications network, including commercial mobile
             1688      radio service networks.
             1689          (b) Notwithstanding Subsection (3)(a), an access line provided for public coin
             1690      telecommunications service is exempt from emergency telecommunications charges.
             1691          (c) The amount of the charge levied under this section may not exceed:
             1692          (i) 61 cents per month for each local exchange service switched access line;
             1693          (ii) 61 cents per month for each radio communications access line; and
             1694          (iii) 61 cents per month for each service under Subsection (3)(a)(iii).
             1695          (d) (i) For purposes of this Subsection (3)(d) the following terms shall be defined as
             1696      provided in Section 59-12-102 or 59-12-215 :
             1697          (A) "mobile telecommunications service";
             1698          (B) "place of primary use";
             1699          (C) "service address"; and
             1700          (D) "telecommunications service."
             1701          (ii) An access line described in Subsection (3)(a) is considered to be within the
             1702      boundaries of a county, city, or town if the telecommunications services provided over the
             1703      access line are located within the county, city, or town:
             1704          (A) for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use Tax
             1705      Act; and
             1706          (B) determined in accordance with Section 59-12-215 .
             1707          (iii) The rate imposed on an access line under this section shall be determined in
             1708      accordance with Subsection (3)(d)(iv) if the location of an access line described in Subsection
             1709      (3)(a) is determined under Subsection (3)(d)(ii) to be a county, city, or town other than county,


             1710      city, or town in which is located:
             1711          (A) for a telecommunications service, the purchaser's service address; or
             1712          (B) for mobile telecommunications service, the purchaser's place of primary use.
             1713          (iv) The rate imposed on an access line under this section shall be the lower of:
             1714          (A) the rate imposed by the county, city, or town in which the access line is located
             1715      under Subsection (3)(d)(ii); or
             1716          (B) the rate imposed by the county, city, or town in which it is located:
             1717          (I) for telecommunications service, the purchaser's service address; or
             1718          (II) for mobile telecommunications service, the purchaser's place of primary use.
             1719          (e) (i) A county, city, or town shall notify the Public Service Commission of the intent
             1720      to levy the charge under this Subsection (3) at least 30 days before the effective date of the
             1721      charge being levied.
             1722          (ii) For purposes of this Subsection (3)(e):
             1723          (A) "Annexation" means an annexation to:
             1724          (I) a city or town under Title 10, Chapter 2, Part 4, Annexation; or
             1725          (II) a county under Title 17, Chapter 2, County Consolidations and Annexations.
             1726          (B) "Annexing area" means an area that is annexed into a county, city, or town.
             1727          (iii) (A) Except as provided in Subsection (3)(e)(iii)(C) or (D), if on or after July 1,
             1728      2003, a county, city, or town enacts or repeals a charge or changes the amount of the charge
             1729      under this section, the enactment, repeal, or change shall take effect:
             1730          (I) on the first day of a calendar quarter; and
             1731          (II) after a 90-day period beginning on the date the State Tax Commission receives
             1732      notice meeting the requirements of Subsection (3)(e)(iii)(B) from the county, city, or town.
             1733          (B) The notice described in Subsection (3)(e)(iii)(A) shall state:
             1734          (I) that the county, city, or town will enact or repeal a charge or change the amount of
             1735      the charge under this section;
             1736          (II) the statutory authority for the charge described in Subsection (3)(e)(iii)(B)(I);
             1737          (III) the effective date of the charge described in Subsection (3)(e)(iii)(B)(I); and


             1738          (IV) if the county, city, or town enacts the charge or changes the amount of the charge
             1739      described in Subsection (3)(e)(iii)(B)(I), the amount of the charge.
             1740          (C) Notwithstanding Subsection (3)(e)(iii)(A), the enactment of a charge or a charge
             1741      increase under this section shall take effect on the first day of the first billing period:
             1742          (I) that begins after the effective date of the enactment of the charge or the charge
             1743      increase; and
             1744          (II) if the billing period for the charge begins before the effective date of the enactment
             1745      of the charge or the charge increase imposed under this section.
             1746          (D) Notwithstanding Subsection (3)(e)(iii)(A), the repeal of a charge or a charge
             1747      decrease under this section shall take effect on the first day of the last billing period:
             1748          (I) that began before the effective date of the repeal of the charge or the charge
             1749      decrease; and
             1750          (II) if the billing period for the charge begins before the effective date of the repeal of
             1751      the charge or the charge decrease imposed under this section.
             1752          (iv) (A) Except as provided in Subsection (3)(e)(iv)(C) or (D), if for an annexation that
             1753      occurs on or after July 1, 2003, the annexation will result in the enactment, repeal, or a change
             1754      in the amount of a charge imposed under this section for an annexing area, the enactment,
             1755      repeal, or change shall take effect:
             1756          (I) on the first day of a calendar quarter; and
             1757          (II) after a 90-day period beginning on the date the State Tax Commission receives
             1758      notice meeting the requirements of Subsection (3)(e)(iv)(B) from the county, city, or town that
             1759      annexes the annexing area.
             1760          (B) The notice described in Subsection (3)(e)(iv)(A) shall state:
             1761          (I) that the annexation described in Subsection (3)(e)(iv)(A) will result in an
             1762      enactment, repeal, or a change in the charge being imposed under this section for the annexing
             1763      area;
             1764          (II) the statutory authority for the charge described in Subsection (3)(e)(iv)(B)(I);
             1765          (III) the effective date of the charge described in Subsection (3)(e)(iv)(B)(I); and


             1766          (IV) if the county, city, or town enacts the charge or changes the amount of the charge
             1767      described in Subsection (3)(e)(iv)(B)(I), the amount of the charge.
             1768          (C) Notwithstanding Subsection (3)(e)(iv)(A), the enactment of a charge or a charge
             1769      increase under this section shall take effect on the first day of the first billing period:
             1770          (I) that begins after the effective date of the enactment of the charge or the charge
             1771      increase; and
             1772          (II) if the billing period for the charge begins before the effective date of the enactment
             1773      of the charge or the charge increase imposed under this section.
             1774          (D) Notwithstanding Subsection (3)(e)(iv)(A), the repeal of a charge or a charge
             1775      decrease under this section shall take effect on the first day of the last billing period:
             1776          (I) that began before the effective date of the repeal of the charge or the charge
             1777      decrease; and
             1778          (II) if the billing period for the charge begins before the effective date of the repeal of
             1779      the charge or the charge decrease imposed under this section.
             1780          (f) Subject to Subsection (3)(g), an emergency services telecommunications charge
             1781      levied under this section shall:
             1782          (i) be billed and collected by the person that provides the:
             1783          (A) local exchange service switched access line services; or
             1784          (B) radio communications access line services; and
             1785          (ii) except for costs retained under Subsection (3)(h), remitted to the State Tax
             1786      Commission.
             1787          (g) An emergency services telecommunications charge on a mobile
             1788      telecommunications service may be levied, billed, and collected only to the extent permitted by
             1789      the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
             1790          (h) The person that bills and collects the charges levied under Subsection (3)(f) may:
             1791          (i) bill the charge imposed by this section in combination with the charge levied under
             1792      Section 69-2-5.6 as one line item charge; and
             1793          (ii) retain an amount not to exceed 1.5% of the levy collected under this section as


             1794      reimbursement for the cost of billing, collecting, and remitting the levy.
             1795          (i) The State Tax Commission shall:
             1796          (i) collect, enforce, and administer the charge imposed under this Subsection (3) using
             1797      the same procedures used in the administration, collection, and enforcement of the state sales
             1798      and use taxes under:
             1799          (A) Title 59, Chapter 1, General Taxation Policies; and
             1800          (B) Title 59, Chapter 12, Part 1, Tax Collection, except for:
             1801          (I) Section 59-12-104 ;
             1802          (II) Section 59-12-104.1 ;
             1803          (III) Section 59-12-104.2 ;
             1804          (IV) Section 59-12-107.1 ; and
             1805          (V) Section 59-12-123 ; and
             1806          (ii) transmit money collected under this Subsection (3)[: (A)] monthly[; and (B)] by
             1807      electronic funds transfer [by the commission] to the county, city, or town that imposes the
             1808      charge[; and].
             1809          (j) A person that pays a charge under this section shall pay the charge to the
             1810      commission:
             1811          (i) monthly on or before the last day of the month immediately following the last day of
             1812      the previous month if:
             1813          (A) the person is required to file a sales and use tax return with the commission
             1814      monthly under Section 59-12-108 ; or
             1815          (B) the person is not required to file a sales and use tax return under Title 59, Chapter
             1816      12, Sales and Use Tax Act; or
             1817          (ii) quarterly on or before the last day of the month immediately following the last day
             1818      of the previous quarter if the person is required to file a sales and use tax return with the
             1819      commission quarterly under Section 59-12-108 .
             1820          (k) A charge a person pays under this section shall be paid using a form prescribed by
             1821      the State Tax Commission.


             1822          [(iii) charge the county, city, or town for the State Tax Commission's services under
             1823      this Subsection (3) in an amount:]
             1824          [(A) sufficient to reimburse the State Tax Commission for the cost to the State Tax
             1825      Commission in rendering the services; and]
             1826          [(B) that may not exceed an amount equal to 1.5% of the charges imposed under this
             1827      Subsection (3).]
             1828          (l) The State Tax Commission shall retain and deposit an administrative charge in
             1829      accordance with Section 59-1-306 from the revenues the State Tax Commission collects from a
             1830      charge under this section.
             1831          (4) (a) Any money received by a public agency for the provision of 911 emergency
             1832      telecommunications service shall be deposited in a special emergency telecommunications
             1833      service fund.
             1834          (b) (i) Except as provided in Subsection (5)(b), the money in the emergency
             1835      telecommunications service fund shall be expended by the public agency to pay the costs of:
             1836          (A) establishing, installing, maintaining, and operating a 911 emergency
             1837      telecommunications system;
             1838          (B) receiving and processing emergency calls from the 911 system or other calls or
             1839      requests for emergency services;
             1840          (C) integrating a 911 system into an established public safety dispatch center, including
             1841      contracting with the providers of local exchange service, radio communications service, and
             1842      vendors of appropriate terminal equipment as necessary to implement the 911 emergency
             1843      telecommunications service; or
             1844          (D) indirect costs associated with the maintaining and operating of a 911 emergency
             1845      telecommunications system.
             1846          (ii) Revenues derived for the funding of 911 emergency telecommunications service
             1847      may be used by the public agency for personnel costs associated with receiving and processing
             1848      calls and deploying emergency response resources when the system is integrated with any
             1849      public safety dispatch system.


             1850          (c) Any unexpended money in the emergency telecommunications service fund at the
             1851      end of a fiscal year does not lapse, and must be carried forward to be used for the purposes
             1852      described in this section.
             1853          (5) (a) Revenue received by a local entity from an increase in the levy imposed under
             1854      Subsection (3) after the 2004 Annual General Session:
             1855          (i) may be used by the public agency for the purposes under Subsection (4)(b); and
             1856          (ii) shall be deposited into the special emergency telecommunications service fund
             1857      described in Subsection (4)(a).
             1858          (b) Revenue received by a local entity from grants from the Utah 911 Committee under
             1859      Section 53-10-605 :
             1860          (i) shall be deposited into the special emergency telecommunications service fund
             1861      under Subsection (4)(a); and
             1862          (ii) shall only be used for that portion of the costs related to the development and
             1863      operation of wireless and land-based enhanced 911 emergency telecommunications service and
             1864      the implementation of wireless E-911 Phase I and Phase II services as provided in Subsection
             1865      (5)(c).
             1866          (c) The costs allowed under Subsection (5)(b)(ii) include the public safety answering
             1867      point's or local entity's costs for:
             1868          (i) acquisition, upgrade, modification, maintenance, and operation of public service
             1869      answering point equipment capable of receiving E-911 information;
             1870          (ii) database development, operation, and maintenance; and
             1871          (iii) personnel costs associated with establishing, installing, maintaining, and operating
             1872      wireless E-911 Phase I and Phase II services, including training emergency service personnel
             1873      regarding receipt and use of E-911 wireless service information and educating consumers
             1874      regarding the appropriate and responsible use of E-911 wireless service.
             1875          (6) A local entity that increases the levy it imposes under Subsection (3)(c) after the
             1876      2004 Annual General Session shall increase the levy to the maximum amount permitted by
             1877      Subsection (3)©.


             1878          Section 28. Section 69-2-5.5 is amended to read:
             1879           69-2-5.5. Emergency services telecommunications charge to fund the Poison
             1880      Control Center -- Administrative charge.
             1881          (1) Subject to Subsection (7), there is imposed an emergency services
             1882      telecommunications charge of 7 cents per month on each local exchange service switched
             1883      access line and each revenue producing radio communications access line that is subject to an
             1884      emergency services telecommunications charge levied by a county, city, or town under Section
             1885      69-2-5 .
             1886          (2) (a) [The] Subject to Subsection (7), an emergency services telecommunications
             1887      charge imposed under this section shall be[: (a) subject to Subsection (7),] billed and collected
             1888      by the person that provides:
             1889          (i) local exchange service switched access line services; or
             1890          (ii) radio communications access line services[;].
             1891          (b) A person that pays an emergency services telecommunications charge under this
             1892      section shall pay the emergency services telecommunications charge to the commission:
             1893          (i) monthly on or before the last day of the month immediately following the last day of
             1894      the previous month if:
             1895          (A) the person is required to file a sales and use tax return with the commission
             1896      monthly under Section 59-12-108 ; or
             1897          (B) the person is not required to file a sales and use tax return under Title 59, Chapter
             1898      12, Sales and Use Tax Act; or
             1899          (ii) quarterly on or before the last day of the month immediately following the last day
             1900      of the previous quarter if the person is required to file a sales and use tax return with the
             1901      commission quarterly under Section 59-12-108 .
             1902          [(b) remitted to the State Tax Commission at the same time as the person remits to the
             1903      State Tax Commission money collected by the person under Title 59, Chapter 12, Sales and
             1904      Use Tax Act; and]
             1905          (c) An emergency services telecommunications charge imposed under this section shall


             1906      be deposited into the General Fund as dedicated credits to pay for:
             1907          (i) costs of establishing, installing, maintaining, and operating the University of Utah
             1908      Poison Control Center; and
             1909          (ii) expenses of the State Tax Commission to administer and enforce the collection of
             1910      the emergency services telecommunications charges.
             1911          (3) Funds for the University of Utah Poison Control Center program are nonlapsing.
             1912          (4) Emergency services telecommunications charges remitted to the State Tax
             1913      Commission pursuant to Subsection (2) shall be accompanied by the form prescribed by the
             1914      State Tax Commission.
             1915          (5) (a) The State Tax Commission shall administer, collect, and enforce the charge
             1916      imposed under Subsection (1) according to the same procedures used in the administration,
             1917      collection, and enforcement of the state sales and use tax under:
             1918          (i) Title 59, Chapter 1, General Taxation Policies; and
             1919          (ii) Title 59, Chapter 12, Part 1, Tax Collection, except for:
             1920          (A) Section 59-12-104 ;
             1921          (B) Section 59-12-104.1 ;
             1922          (C) Section 59-12-104.2 ; and
             1923          (D) Section 59-12-107.1 .
             1924          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             1925      State Tax Commission may make rules to administer, collect, and enforce the emergency
             1926      services telecommunications charges imposed under this section.
             1927          (c) The State Tax Commission shall retain and deposit an administrative charge in
             1928      accordance with Section 59-1-306 from the revenues the State Tax Commission collects from
             1929      an emergency services telecommunications charge under this section.
             1930          (6) A provider of local exchange service switched access line services or radio
             1931      communications access line services who fails to comply with this section is subject to
             1932      penalties and interest as provided in Sections 59-1-401 and 59-1-402 .
             1933          (7) An emergency services telecommunications charge under this section on a mobile


             1934      telecommunications service may be imposed, billed, and collected only to the extent permitted
             1935      by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
             1936          Section 29. Section 69-2-5.6 is amended to read:
             1937           69-2-5.6. Emergency services telecommunications charge to fund statewide
             1938      unified E-911 emergency service -- Administrative charge.
             1939          (1) Subject to Subsection 69-2-5 (3)(g), there is imposed a statewide unified E-911
             1940      emergency service charge on each local exchange service switched access line and each
             1941      revenue producing radio communications access line that is subject to an emergency services
             1942      telecommunications charge levied by a county, city, or town under Section 69-2-5 or 69-2-5.5
             1943      at:
             1944          (a) 13 cents per month until June 30, 2007; and
             1945          (b) 8 cents per month on and after July 1, 2007.
             1946          (2) (a) [The] An emergency services telecommunications charge imposed under this
             1947      section shall be:
             1948          [(a)] (i) subject to Subsection 69-2-5 (3)(g); and
             1949          [(b)] (ii) billed and collected by the person that provides:
             1950          [(i)] (A) local exchange service switched access line services;
             1951          [(ii)] (B) radio communications access line services; or
             1952          [(iii)] (C) service described in Subsection 69-2-5 (3)(a)(iii).
             1953          [(c) except for costs retained under Subsection (3), remitted to the State Tax
             1954      Commission at the same time as the person remits to the State Tax Commission money
             1955      collected by the person under Title 59, Chapter 12, Sales and Use Tax Act; and]
             1956          (b) A person that pays a charge under this section shall pay the charge to the
             1957      commission:
             1958          (i) monthly on or before the last day of the month immediately following the last day of
             1959      the previous month if:
             1960          (A) the person is required to file a sales and use tax return with the commission
             1961      monthly under Section 59-12-108 ; or


             1962          (B) the person is not required to file a sales and use tax return under Title 59, Chapter
             1963      12, Sales and Use Tax Act; or
             1964          (ii) quarterly on or before the last day of the month immediately following the last day
             1965      of the previous quarter if the person is required to file a sales and use tax return with the
             1966      commission quarterly under Section 59-12-108 .
             1967          [(d)] (c) A charge imposed under this section shall be deposited into the Statewide
             1968      Unified E-911 Emergency Service [Fund restricted account in the General Fund] Account
             1969      created by Section 53-10-603 .
             1970          (3) The person that bills and collects the charges levied by this section pursuant to
             1971      Subsections (2)(b) and (c) may:
             1972          (a) bill the charge imposed by this section in combination with the charge levied under
             1973      Section 69-2-5 as one line item charge; and
             1974          (b) retain an amount not to exceed 1.5% of the charges collected under this section as
             1975      reimbursement for the cost of billing, collecting, and remitting the levy.
             1976          (4) The State Tax Commission shall collect, enforce, and administer the charges
             1977      imposed under Subsection (1) using the same procedures used in the administration, collection,
             1978      and enforcement of the emergency services telecommunications charge to fund the Poison
             1979      Control Center under Section 69-2-5.5 .
             1980          (5) Notwithstanding Section 53-10-603 , the State Tax Commission shall retain and
             1981      deposit an administrative charge in accordance with Section 59-1-306 from the revenues the
             1982      State Tax Commission collects from a charge under this section.
             1983          [(5)] (6) This section sunsets in accordance with Section 63I-1-269 .
             1984          Section 30. Effective date.
             1985          This bill takes effect on July 1, 2011.
             1986          Section 31. Coordinating S.B. 16 with H.B. 82 -- Substantive superseding
             1987      amendments.
             1988          If this S.B. 16 and H.B. 82, Sales and Use Taxes on Certain Lodging Related Purchases,
             1989      both pass, it is the intent of the Legislature that the amendments to Subsection 59-12-302 (1)(b)


             1990      in H.B. 82 supersede the amendments to Subsection 59-12-302 (1)(b) in this S.B. 16 when the
             1991      Office of Legislative Research and General Counsel prepares the Utah Code database for
             1992      publication.


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