House of Representatives State of Utah


         UTAH STATE CAPITOL COMPLEX . 350 STATE CAPITOL
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Graphic file number 0 named letter~1.jpg with height 78 p and width 81 p Left aligned
         P.O. BOX 145030 . SALT LAKE CITY, UTAH 84114-5030 . (801) 538-1029         January 30, 2012

Madam Speaker:

    The Revenue and Taxation Committee reports a favorable recommendation on H.B. 81, CITY OR TOWN OPTION SALES AND USE TAX AMENDMENTS, by Representative B. Dee, with the following amendments:

1.    Page 1, Lines 10 through 16 :    

             10          This bill amends the City or Town Option Sales and Use Tax Act to

  address the imposition or       repeal      {   an

             11      expiration date for   }
  of       the tax.

             12      Highlighted Provisions:
             13          This bill:
             14          .    amends the City or Town Option Sales and Use Tax Act to
  address the imposition or       repeal      {   the June 30,

             15      2016, expiration date for   }
  of       the tax        beginning on July 1, 2016       ; and

             16          .    makes technical and conforming changes.

2.    Page 2, Lines 30 through 35 :    

             30          (1) (a) Subject to the other provisions of this section and except as provided in
             31      Subsection (2)
  or (3)       ,      {   [   } beginning on January 1, 2009 and ending on June 30, 2016,      {   ]   } if a city or town

             32      receives a distribution for the 12 consecutive months of fiscal year 2005-06 because the city or
             33      town would have received a tax revenue distribution of less than .75% of the taxable sales
             34      within the boundaries of the city or town but for Subsection 59-12-205 (4)(a), the city or town
             35      legislative body may impose a sales and use tax of up to .20% on the transactions:

3.    Page 2, Lines 52 through 53 :    

             52          (3)
  (a)            {   To   }        Beginning on January 1, 2009 and ending on June 30, 2016, to       impose a tax under this part, a city or town legislative body shall obtain

             53
     approval from a majority of the members of the city or town legislative body.
    
  (b) If, on June 30, 2016, a city or town is not imposing a tax under this part, the city or town legislative body may not impose a tax under this part beginning on or after July 1, 2016.

    (c) If, on June 30, 2016, a city or town imposes a tax under this part, the city or town shall repeal the tax on July 1, 2016, unless, on or after April 1,
{   2016   } 2012 but on or before June 30, 2016, the city or town legislative body obtains approval from a majority vote of the members of the city or town legislative body to continue to impose the tax.      


    Respectfully,

    Patrick Painter
    Committee Chair
Voting: 9-7-0
3 HB0081.HC1.wpd 1/30/12 5:42 pm /PVD RLR/PVD

Bill Number
Action Class
Action Code

*HB0081*
*H*
*HCRAMD*

 HB0081
H
HCRAMD