S.B. 188 Enrolled
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7 LONG TITLE
8 General Description:
9 This bill amends the Local Option Sales and Use Taxes for Transportation Act.
10 Highlighted Provisions:
11 This bill:
12 . provides that a county, city, or town option sales and use tax for airports, highways,
13 and systems for public transit may be used for additional purposes;
14 . provides that certain uses of a county, city, or town option sales and use tax for
15 airports, highways, and systems for public transit shall be recommended by a
16 metropolitan planning organization or council of governments; and
17 . makes technical and conforming changes.
18 Money Appropriated in this Bill:
19 None
20 Other Special Clauses:
21 This bill takes effect on July 1, 2014.
22 Utah Code Sections Affected:
23 AMENDS:
24 59-12-2218 , as renumbered and amended by Laws of Utah 2010, Chapter 263
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26 Be it enacted by the Legislature of the state of Utah:
27 Section 1. Section 59-12-2218 is amended to read:
28 59-12-2218. County, city, or town option sales and use tax for airports, highways,
29 and systems for public transit -- Base -- Rate -- Administration of sales and use tax --
30 Voter approval exception.
31 (1) [
32 and use tax under this section:
33 [
34 imposes a sales and use tax under this section, the county legislative body of the county of the
35 second class may impose the sales and use tax on the transactions:
36 [
37 [
38 [
39 does not impose a sales and use tax under this section:
40 [
41 impose a sales and use tax under this section on the transactions described in Subsection
42 59-12-103 (1) within that city;
43 [
44 impose a sales and use tax under this section on the transactions described in Subsection
45 59-12-103 (1) within that town; and
46 [
47 sales and use tax on the transactions described in Subsection 59-12-103 (1):
48 [
49 date the county legislative body provides the notice described in Section 59-12-2209 to the
50 commission stating that the county will enact a sales and use tax under this section, no city or
51 town within that county[
52 provided the notice described in Section 59-12-2209 to the commission stating that the city or
53 town will enact a sales and use tax under this section; or
54 [
55 the date the county legislative body provides the notice described in Section 59-12-2209 to the
56 commission stating that the county will enact a sales and use tax under this section, that city or
57 town[
58 described in Section 59-12-2209 to the commission stating that the city or town will enact a
59 sales and use tax under this section.
60 [
61 section, a county, city, or town legislative body that imposes a sales and use tax under this
62 section may impose the tax at a rate of:
63 [
64 (b) .25%.
65 (3) A sales and use tax imposed at a rate described in Subsection (2)(a) shall be
66 expended as determined by the county, city, or town legislative body as follows:
67 [
68 provided in Subsection [
69 Projects Fund created by Section 72-2-121.2 and expended as provided in Section 72-2-121.2 ;
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71 project or service relating to an airport facility for the portion of the project or service that is
72 performed within the county, city, or town within which the tax is imposed:
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74 facility is part of the regional transportation plan of the area metropolitan planning organization
75 if a metropolitan planning organization exists for the area; or
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80 expended for a combination of Subsections [
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89 (4) Subject to Subsections (5) through (7), a sales and use tax imposed at a rate
90 described in Subsection (2)(b) shall be expended as determined by the county, city, or town
91 legislative body as follows:
92 [
93 Second Class State Highway Projects Fund created by Section 72-2-121.2 and expended as
94 provided in Section 72-2-121.2 ;
95 [
96 [
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98 major collector highway, or minor collector road; or
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100 (ii);
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102 portion of the project or service that is performed within the county, city, or town within which
103 the sales and use tax is imposed;
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105 of the project or service that is performed within the county, city, or town within which the
106 sales and use tax is imposed:
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108 facility is part of the regional transportation plan of the area metropolitan planning organization
109 if a metropolitan planning organization exists for the area; or
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113 (e) expended for:
114 (i) a class B road, as defined in Section 72-3-103 ;
115 (ii) a class C road, as defined in Section 72-3-104 ; or
116 (iii) a combination of Subsections (4)(e)(i) and (ii);
117 (f) expended for traffic and pedestrian safety, including:
118 (i) for a class B road, as defined in Section 72-3-103 , or class C road, as defined in
119 Section 72-3-104 , for:
120 (A) a sidewalk;
121 (B) curb and gutter;
122 (C) a safety feature;
123 (D) a traffic sign;
124 (E) a traffic signal;
125 (F) street lighting; or
126 (G) a combination of Subsections (4)(f)(i)(A) through (F);
127 (ii) the construction of an active transportation facility that:
128 (A) is for nonmotorized vehicles and multimodal transportation; and
129 (B) connects an origin with a destination; or
130 (iii) a combination of Subsections (4)(f)(i) and (ii); or
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133 (5) A county, city, or town legislative body may not expend revenue collected within a
134 county, city, or town from a tax under this part for a purpose described in Subsections (4)(b)
135 through (f) unless the purpose is recommended by:
136 (a) for a county that is part of a metropolitan planning organization, the metropolitan
137 planning organization of which the county is a part; or
138 (b) for a county that is not part of a metropolitan planning organization, the council of
139 governments of which the county is a part.
140 (6) (a) (i) Except as provided in Subsection (6)(b), a county, city, or town that imposes
141 a tax described in Subsection (2)(b) shall deposit the revenue collected from a tax rate of .05%
142 as provided in Subsection (9)(b)(i) into the Local Transportation Corridor Preservation Fund
143 created by Section 72-2-117.5 .
144 (ii) Revenue deposited in accordance with Subsection (6)(a)(i) shall be expended and
145 distributed in accordance with Section 72-2-117.5 .
146 (b) A county, city, or town is not required to make the deposit required by Subsection
147 (6)(a)(i) if the county, city, or town:
148 (i) imposed a tax described in Subsection (2)(b) on July 1, 2010; or
149 (ii) has continuously imposed a tax described in Subsection (2)(b):
150 (A) beginning after July 1, 2010; and
151 (B) for a five-year period.
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153 town within which a sales and use tax is imposed at the tax rate described in Subsection
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157 (7)(b) through (d) if:
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159 [
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161 and use tax is imposed at the tax rate described in Subsection [
162 revenues collected from a tax rate of greater than .10% but not to exceed the revenues collected
163 from a tax rate of .25% for a purpose described in Subsection [
164 [
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167 the revenues collected from a tax rate of greater than .10% but not to exceed the revenues
168 collected from a tax rate of .25% for:
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171 imposing the sales and use tax.
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173 (7)(b)(i) determines to expend the revenues collected from a tax rate of greater than .10% but
174 not to exceed the revenues collected from a tax rate of .25% for a project or service relating to
175 an airport facility as allowed by Subsection [
176 revenue that is collected from the sales and use tax imposed at the tax rate described in
177 Subsection [
178 airport facility as allowed by Subsection [
179 [
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181 Section 72-2-121.2 and expended as provided in Section 72-2-121.2 ; and
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184 72-2-117.5 and expended and distributed in accordance with Section 72-2-117.5 .
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186 sales and use tax imposed at the tax rate described in Subsection [
187 accordance with Subsections [
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189 notice described in Section 59-12-2209 to the commission stating that the city or town will
190 enact a sales and use tax under this section:
191 [
192 but does not exceed .25%, the collections from which the city or town legislative body will
193 expend for a project or service relating to an airport facility as allowed by Subsection
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197 body determines in accordance with Subsection [
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199 legislative body provides the notice described in Subsection [
200 commission:
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202 but does not exceed .25%, the collections from which the city or town legislative body will
203 expend for a project or service relating to an airport facility as allowed by Subsection
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207 body determines in accordance with Subsection [
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209 Subsection [
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211 but does not exceed .25%, the collections from which the city or town legislative body will
212 expend for a project or service relating to an airport facility as allowed by Subsection
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216 body determines in accordance with Subsection [
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218 accordance with Subsections [
219 than as prescribed by Subsections [
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221 this section, the city or town legislative body shall provide a copy of the notice described in
222 Section 59-12-2209 that the city or town legislative body provides to the commission:
223 (a) to the county legislative body within which the city or town is located; and
224 (b) at the same time as the city or town legislative body provides the notice to the
225 commission.
226 [
227 commission shall transmit revenues collected within a county, city, or town from a tax under
228 this part that will be expended for a purpose described in Subsection [
229 Subsections [
230 legislative body in accordance with Section 59-12-2206 .
231 (b) Except as provided in Subsection [
232 the commission shall deposit revenues collected within a county, city, or town from a sales and
233 use tax under this section that:
234 [
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236 [
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238 Section 72-2-117.5 ; or
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240 described in Subsection [
241 Second Class State Highway Projects Fund created by Section 72-2-121.2 if the county, city, or
242 town legislative body provides written notice to the commission requesting the deposit.
243 (c) Subject to Subsection [
244 notice to the commission in accordance with Subsection [
245 shall:
246 (i) transmit the revenues collected from the tax rate stated on the notice to the city or
247 town legislative body monthly by electronic funds transfer; and
248 (ii) deposit any remaining revenues described in Subsection [
249 accordance with Subsection [
250 (d) (i) If a city or town legislative body provides the notice described in Subsection
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252 revenues collected from the sales and use tax:
253 (A) in accordance with Subsection [
254 (B) beginning on the date the city or town legislative body enacts the sales and use tax;
255 and
256 (C) ending on the earlier of[
257 town legislative body provides the notice described in Subsection [
258 the commission[
259 tax.
260 (ii) If a city or town legislative body provides the notice described in Subsection
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262 deposit the revenues collected from the sales and use tax:
263 (A) in accordance with Subsection [
264 (B) beginning on the July 1 immediately following the date the city or town legislative
265 body provides the notice described in Subsection [
266 commission; and
267 (C) ending on the earlier of[
268 legislative body provides the notice described in Subsection [
269 (iii) to the commission[
270 and use tax.
271 (e) (i) If a city or town legislative body that is required to provide the notice described
272 in Subsection [
273 [
274 [
275 the revenues collected from the sales and use tax within the city or town in accordance with
276 Subsections [
277 (ii) If a city or town legislative body that is required to provide the notice described in
278 Subsection [
279 Subsection [
280 required by Subsection [
281 transmit or deposit the revenues collected from the sales and use tax within the city or town in
282 accordance with:
283 (A) Subsection [
284 (B) the most recent notice the commission received from the city or town legislative
285 body under Subsection [
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295 Section 2. Effective date.
296 This bill takes effect on July 1, 2014.
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