1     
SHORT-TERM RENTAL AMENDMENTS

2     
2016 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: John Knotwell

5     
Senate Sponsor: ____________

6     

7     LONG TITLE
8     General Description:
9          This bill enacts provisions related to short-term rentals.
10     Highlighted Provisions:
11          This bill:
12          ▸     defines terms;
13          ▸     provides that on or after the effective date of this bill and before March 31, 2017, a
14     municipality or county may not enact, amend, or enforce a land use ordinance
15     governing short-term rentals;
16          ▸     addresses a hosting platform's authority to voluntarily collect and remit certain
17     taxes; and
18          ▸     makes technical and conforming changes.
19     Money Appropriated in this Bill:
20          None
21     Other Special Clauses:
22          This bill provides a special effective date.
23          This bill provides revisor instructions.
24     Utah Code Sections Affected:
25     AMENDS:
26          10-9a-503, as last amended by Laws of Utah 2012, Chapter 195
27          17-27a-503, as renumbered and amended by Laws of Utah 2005, Chapter 254

28          59-12-107, as last amended by Laws of Utah 2012, Chapters 178, 312, and 399
29          63I-2-210, as last amended by Laws of Utah 2015, Chapters 157, 352, and 465
30          63I-2-217, as enacted by Laws of Utah 2015, Chapter 465 and further amended by
31     Revisor Instructions, Laws of Utah 2015, Chapter 465
32     Utah Code Sections Affected by Revisor Instructions:
33          10-9a-503, as last amended by Laws of Utah 2012, Chapter 195
34          17-27a-503, as renumbered and amended by Laws of Utah 2005, Chapter 254
35     

36     Be it enacted by the Legislature of the state of Utah:
37          Section 1. Section 10-9a-503 is amended to read:
38          10-9a-503. Land use ordinance or zoning map amendments -- Limited
39     prohibition on designation of historic district or area -- Prohibition on short-term rental
40     ordinances.
41          (1) The legislative body may amend:
42          (a) the number, shape, boundaries, or area of any zoning district;
43          (b) any regulation of or within the zoning district; or
44          (c) any other provision of a land use ordinance.
45          (2) The legislative body may not make any amendment authorized by this section
46     unless the amendment was proposed by the planning commission or was first submitted to the
47     planning commission for its recommendation.
48          (3) The legislative body shall comply with the procedure specified in Section
49     10-9a-502 in preparing and adopting an amendment to a land use ordinance or a zoning map.
50          (4) (a) Notwithstanding Subsection (1), on or after May 10, 2011, and before May 14,
51     2013, within an area designated on the National Register of Historic Places that has on or
52     before March 1, 2011, a land use application pending to designate the area as a local historic
53     district or area, the legislative body of a city of the first class in a county of the first class may
54     not:
55          (i) establish the local historic district or area;
56          (ii) adopt or amend a land use ordinance affecting the area except as provided in
57     Subsection (4)(c); and
58          (iii) authorize a demolition permit for more than 75% of the above grade area of any

59     structure on property located within the area.
60          (b) A land use application in an area subject to Subsection (4)(a):
61          (i) shall be stayed from any further proceedings conducted by the municipality before
62     May 15, 2013; and
63          (ii) is not subject to Section 10-9a-509 or 10-9a-509.5.
64          (c) The provisions of this Subsection (4) do not apply to an adopted or amended land
65     use ordinance applicable generally throughout a municipality unless the ordinance is enacted to
66     contravene the purpose of this Subsection (4)(a).
67          (5) (a) For purposes of this subsection:
68          (i) "Permanent resident" means the owner of record or a lessee of a residential unit.
69          (ii) "Residential unit" means a residential structure or any portion of a residential
70     structure that is occupied as a residence.
71          (iii) "Short-term rental" means a residential unit or any portion of a residential unit that
72     is offered by a permanent resident of the residential unit for occupancy for fewer than 30
73     consecutive days.
74          (b) Notwithstanding Subsection (1) or Section 10-9a-501, on or after the effective date
75     of this bill, a legislative body may not enact, amend, or enforce a land use ordinance that
76     governs short-term rentals.
77          Section 2. Section 17-27a-503 is amended to read:
78          17-27a-503. Land use ordinance or zoning map amendments -- Prohibition on
79     short-term rental ordinances.
80          (1) The legislative body may amend:
81          (a) the number, shape, boundaries, or area of any zoning district;
82          (b) any regulation of or within the zoning district; or
83          (c) any other provision of a land use ordinance.
84          (2) The legislative body may not make any amendment authorized by this subsection
85     unless the amendment was proposed by the planning commission or is first submitted to the
86     planning commission for its recommendation.
87          (3) The legislative body shall comply with the procedure specified in Section
88     17-27a-502 in preparing and adopting an amendment to a land use ordinance or a zoning map.
89          (4) (a) For purposes of this subsection:

90          (i) "Permanent resident" means the owner of record or a lessee of a residential unit.
91          (ii) "Residential unit" means a residential structure or any portion of a residential
92     structure that is occupied as a residence.
93          (iii) "Short-term rental" means a residential unit or any portion of a residential unit that
94     is offered by a permanent resident of the residential unit for occupancy for fewer than 30
95     consecutive days.
96          (b) Notwithstanding Subsection (1) or Section 17-27a-501, on or after the effective
97     date of this bill, a legislative body may not enact, amend, or enforce a land use ordinance that
98     governs short-term rentals.
99          Section 3. Section 59-12-107 is amended to read:
100          59-12-107. Definitions -- Collection, remittance, and payment of tax by sellers or
101     other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other
102     liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt --
103     Penalties and interest.
104          (1) As used in this section:
105          (a) "Hosting platform" means a person that:
106          (i) provides a means by which a person may offer a short-term rental to one or more
107     prospective renters; and
108          (ii) collects amounts described in Subsection 59-12-103(1)(i) to facilitate payment for
109     the use of the person's short-term rental.
110          [(a)] (b) "Ownership" means direct ownership or indirect ownership through a parent,
111     subsidiary, or affiliate.
112          [(b)] (c) "Related seller" means a seller that:
113          (i) meets one or more of the criteria described in Subsection (2)(a)(i); and
114          (ii) delivers tangible personal property, a service, or a product transferred electronically
115     that is sold:
116          (A) by a seller that does not meet one or more of the criteria described in Subsection
117     (2)(a)(i); and
118          (B) to a purchaser in the state.
119          (d) "Residential unit" means a residential structure or any portion of a residential
120     structure that is occupied as a residence.

121          (e) "Short-term rental" means a residential unit or any portion of a residential unit that
122     is offered for occupancy for fewer than 30 consecutive days.
123          [(c)] (f) "Substantial ownership interest" means an ownership interest in a business
124     entity if that ownership interest is greater than the degree of ownership of equity interest
125     specified in 15 U.S.C. Sec. 78p, with respect to a person other than a director or an officer.
126          (2) (a) Except as provided in Subsection (2)(e), Section 59-12-107.1, or Section
127     59-12-123, and subject to Subsection (2)(f), each seller shall pay or collect and remit the sales
128     and use taxes imposed by this chapter if within this state the seller:
129          (i) has or utilizes:
130          (A) an office;
131          (B) a distribution house;
132          (C) a sales house;
133          (D) a warehouse;
134          (E) a service enterprise; or
135          (F) a place of business similar to Subsections (2)(a)(i)(A) through (E);
136          (ii) maintains a stock of goods;
137          (iii) regularly solicits orders, regardless of whether or not the orders are accepted in the
138     state, unless the seller's only activity in the state is:
139          (A) advertising; or
140          (B) solicitation by:
141          (I) direct mail;
142          (II) electronic mail;
143          (III) the Internet;
144          (IV) telecommunications service; or
145          (V) a means similar to Subsection (2)(a)(iii)(A) or (B);
146          (iv) regularly engages in the delivery of property in the state other than by:
147          (A) common carrier; or
148          (B) United States mail; or
149          (v) regularly engages in an activity directly related to the leasing or servicing of
150     property located within the state.
151          (b) A seller is considered to be engaged in the business of selling tangible personal

152     property, a service, or a product transferred electronically for use in the state, and shall pay or
153     collect and remit the sales and use taxes imposed by this chapter if:
154          (i) the seller holds a substantial ownership interest in, or is owned in whole or in
155     substantial part by, a related seller; and
156          (ii) (A) the seller sells the same or a substantially similar line of products as the related
157     seller and does so under the same or a substantially similar business name; or
158          (B) the place of business described in Subsection (2)(a)(i) of the related seller or an in
159     state employee of the related seller is used to advertise, promote, or facilitate sales by the seller
160     to a purchaser.
161          (c) A seller that does not meet one or more of the criteria provided for in Subsection
162     (2)(a) or is not a seller required to pay or collect and remit sales and use taxes under Subsection
163     (2)(b):
164          (i) except as provided in Subsection (2)(c)(ii), may voluntarily:
165          (A) collect a tax on a transaction described in Subsection 59-12-103(1); and
166          (B) remit the tax to the commission as provided in this part; or
167          (ii) notwithstanding Subsection (2)(c)(i), shall collect a tax on a transaction described
168     in Subsection 59-12-103(1) if Section 59-12-103.1 requires the seller to collect the tax.
169          (d) The collection and remittance of a tax under this chapter by a seller that is
170     registered under the agreement may not be used as a factor in determining whether that seller is
171     required by Subsection (2) to:
172          (i) pay a tax, fee, or charge under:
173          (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
174          (B) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
175          (C) Section 19-6-714;
176          (D) Section 19-6-805;
177          (E) Section 69-2-5;
178          (F) Section 69-2-5.5;
179          (G) Section 69-2-5.6; or
180          (H) this title; or
181          (ii) collect and remit a tax, fee, or charge under:
182          (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;

183          (B) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
184          (C) Section 19-6-714;
185          (D) Section 19-6-805;
186          (E) Section 69-2-5;
187          (F) Section 69-2-5.5;
188          (G) Section 69-2-5.6; or
189          (H) this title.
190          (e) A person shall pay a use tax imposed by this chapter on a transaction described in
191     Subsection 59-12-103(1) if:
192          (i) the seller did not collect a tax imposed by this chapter on the transaction; and
193          (ii) the person:
194          (A) stores the tangible personal property or product transferred electronically in the
195     state;
196          (B) uses the tangible personal property or product transferred electronically in the state;
197     or
198          (C) consumes the tangible personal property or product transferred electronically in the
199     state.
200          (f) The ownership of property that is located at the premises of a printer's facility with
201     which the retailer has contracted for printing and that consists of the final printed product,
202     property that becomes a part of the final printed product, or copy from which the printed
203     product is produced, shall not result in the retailer being considered to have or maintain an
204     office, distribution house, sales house, warehouse, service enterprise, or other place of
205     business, or to maintain a stock of goods, within this state.
206          (g) A hosting platform may voluntarily collect and remit a tax in accordance with
207     Subsection (2)(c) as if the hosting platform were a seller.
208          (3) (a) Except as provided in Section 59-12-107.1, a tax under this chapter shall be
209     collected from a purchaser.
210          (b) A seller may not collect as tax an amount, without regard to fractional parts of one
211     cent, in excess of the tax computed at the rates prescribed by this chapter.
212          (c) (i) Each seller shall:
213          (A) give the purchaser a receipt for the tax collected; or

214          (B) bill the tax as a separate item and declare the name of this state and the seller's
215     sales and use tax license number on the invoice for the sale.
216          (ii) The receipt or invoice is prima facie evidence that the seller has collected the tax
217     and relieves the purchaser of the liability for reporting the tax to the commission as a
218     consumer.
219          (d) A seller is not required to maintain a separate account for the tax collected, but is
220     considered to be a person charged with receipt, safekeeping, and transfer of public money.
221          (e) Taxes collected by a seller pursuant to this chapter shall be held in trust for the
222     benefit of the state and for payment to the commission in the manner and at the time provided
223     for in this chapter.
224          (f) If any seller, during any reporting period, collects as a tax an amount in excess of
225     the lawful state and local percentage of total taxable sales allowed under this chapter, the seller
226     shall remit to the commission the full amount of the tax imposed under this chapter, plus any
227     excess.
228          (g) If the accounting methods regularly employed by the seller in the transaction of the
229     seller's business are such that reports of sales made during a calendar month or quarterly period
230     will impose unnecessary hardships, the commission may accept reports at intervals that will, in
231     the commission's opinion, better suit the convenience of the taxpayer or seller and will not
232     jeopardize collection of the tax.
233          (h) (i) For a purchase paid with specie legal tender as defined in Section 59-1-1501.1,
234     and until such time as the commission accepts specie legal tender for the payment of a tax
235     under this chapter, if the commission requires a seller to remit a tax under this chapter in legal
236     tender other than specie legal tender, the seller shall state on the seller's books and records and
237     on an invoice, bill of sale, or similar document provided to the purchaser:
238          (A) the purchase price in specie legal tender and in the legal tender the seller is
239     required to remit to the commission;
240          (B) subject to Subsection (3)(h)(ii), the amount of tax due under this chapter in specie
241     legal tender and in the legal tender the seller is required to remit to the commission;
242          (C) the tax rate under this chapter applicable to the purchase; and
243          (D) the date of the purchase.
244          (ii) (A) Subject to Subsection (3)(h)(ii)(B), for purposes of determining the amount of

245     tax due under Subsection (3)(h)(i), a seller shall use the most recent London fixing price for the
246     specie legal tender the purchaser paid.
247          (B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
248     commission may make rules for determining the amount of tax due under Subsection (3)(h)(i)
249     if the London fixing price is not available for a particular day.
250          (4) (a) Except as provided in Subsections (5) through (7) and Section 59-12-108, the
251     sales or use tax imposed by this chapter is due and payable to the commission quarterly on or
252     before the last day of the month next succeeding each calendar quarterly period.
253          (b) (i) Each seller shall, on or before the last day of the month next succeeding each
254     calendar quarterly period, file with the commission a return for the preceding quarterly period.
255          (ii) The seller shall remit with the return under Subsection (4)(b)(i) the amount of the
256     tax required under this chapter to be collected or paid for the period covered by the return.
257          (c) Except as provided in Subsection (5)(c), a return shall contain information and be in
258     a form the commission prescribes by rule.
259          (d) (i) Subject to Subsection (4)(d)(ii), the sales tax as computed in the return shall be
260     based on the total nonexempt sales made during the period for which the return is filed,
261     including both cash and charge sales.
262          (ii) For a sale that includes the delivery or installation of tangible personal property at a
263     location other than a seller's place of business described in Subsection (2)(a)(i), if the delivery
264     or installation is separately stated on an invoice or receipt, a seller may compute the tax due on
265     the sale for purposes of Subsection (4)(d)(i) based on the amount the seller receives for that
266     sale during each period for which the seller receives payment for the sale.
267          (e) (i) The use tax as computed in the return shall be based on the total amount of
268     purchases for storage, use, or other consumption in this state made during the period for which
269     the return is filed, including both cash and charge purchases.
270          (ii) (A) As used in this Subsection (4)(e)(ii), "qualifying purchaser" means a purchaser
271     who is required to remit taxes under this chapter, but is not required to remit taxes monthly in
272     accordance with Section 59-12-108, and who converts tangible personal property into real
273     property.
274          (B) Subject to Subsections (4)(e)(ii)(C) and (D), a qualifying purchaser may remit the
275     taxes due under this chapter on tangible personal property for which the qualifying purchaser

276     claims an exemption as allowed under Subsection 59-12-104(23) or (25) based on the period in
277     which the qualifying purchaser receives payment, in accordance with Subsection (4)(e)(ii)(C),
278     for the conversion of the tangible personal property into real property.
279          (C) A qualifying purchaser remitting taxes due under this chapter in accordance with
280     Subsection (4)(e)(ii)(B) shall remit an amount equal to the total amount of tax due on the
281     qualifying purchaser's purchase of the tangible personal property that was converted into real
282     property multiplied by a fraction, the numerator of which is the payment received in the period
283     for the qualifying purchaser's sale of the tangible personal property that was converted into real
284     property and the denominator of which is the entire sales price for the qualifying purchaser's
285     sale of the tangible personal property that was converted into real property.
286          (D) A qualifying purchaser may remit taxes due under this chapter in accordance with
287     this Subsection (4)(e)(ii) only if the books and records that the qualifying purchaser keeps in
288     the qualifying purchaser's regular course of business identify by reasonable and verifiable
289     standards that the tangible personal property was converted into real property.
290          (f) (i) Subject to Subsection (4)(f)(ii) and in accordance with Title 63G, Chapter 3,
291     Utah Administrative Rulemaking Act, the commission may by rule extend the time for making
292     returns and paying the taxes.
293          (ii) An extension under Subsection (4)(f)(i) may not be for more than 90 days.
294          (g) The commission may require returns and payment of the tax to be made for other
295     than quarterly periods if the commission considers it necessary in order to ensure the payment
296     of the tax imposed by this chapter.
297          (h) (i) The commission may require a seller that files a simplified electronic return with
298     the commission to file an additional electronic report with the commission.
299          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
300     commission may make rules providing:
301          (A) the information required to be included in the additional electronic report described
302     in Subsection (4)(h)(i); and
303          (B) one or more due dates for filing the additional electronic report described in
304     Subsection (4)(h)(i).
305          (5) (a) As used in this Subsection (5) and Subsection (6)(b), "remote seller" means a
306     seller that is:

307          (i) registered under the agreement;
308          (ii) described in Subsection (2)(c); and
309          (iii) not a:
310          (A) model 1 seller;
311          (B) model 2 seller; or
312          (C) model 3 seller.
313          (b) (i) Except as provided in Subsection (5)(b)(ii), a tax a remote seller collects in
314     accordance with Subsection (2)(c) is due and payable:
315          (A) to the commission;
316          (B) annually; and
317          (C) on or before the last day of the month immediately following the last day of each
318     calendar year.
319          (ii) The commission may require that a tax a remote seller collects in accordance with
320     Subsection (2)(c) be due and payable:
321          (A) to the commission; and
322          (B) on the last day of the month immediately following any month in which the seller
323     accumulates a total of at least $1,000 in agreement sales and use tax.
324          (c) (i) If a remote seller remits a tax to the commission in accordance with Subsection
325     (5)(b), the remote seller shall file a return:
326          (A) with the commission;
327          (B) with respect to the tax;
328          (C) containing information prescribed by the commission; and
329          (D) on a form prescribed by the commission.
330          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
331     commission shall make rules prescribing:
332          (A) the information required to be contained in a return described in Subsection
333     (5)(c)(i); and
334          (B) the form described in Subsection (5)(c)(i)(D).
335          (d) A tax a remote seller collects in accordance with this Subsection (5) shall be
336     calculated on the basis of the total amount of taxable transactions under Subsection
337     59-12-103(1) the remote seller completes, including:

338          (i) a cash transaction; and
339          (ii) a charge transaction.
340          (6) (a) Except as provided in Subsection (6)(b), a tax a seller that files a simplified
341     electronic return collects in accordance with this chapter is due and payable:
342          (i) monthly on or before the last day of the month immediately following the month for
343     which the seller collects a tax under this chapter; and
344          (ii) for the month for which the seller collects a tax under this chapter.
345          (b) A tax a remote seller that files a simplified electronic return collects in accordance
346     with this chapter is due and payable as provided in Subsection (5).
347          (7) (a) On each vehicle sale made by other than a regular licensed vehicle dealer, the
348     purchaser shall pay the sales or use tax directly to the commission if the vehicle is subject to
349     titling or registration under the laws of this state.
350          (b) The commission shall collect the tax described in Subsection (7)(a) when the
351     vehicle is titled or registered.
352          (8) If any sale of tangible personal property or any other taxable transaction under
353     Subsection 59-12-103(1), is made by a wholesaler to a retailer, the wholesaler is not
354     responsible for the collection or payment of the tax imposed on the sale and the retailer is
355     responsible for the collection or payment of the tax imposed on the sale if:
356          (a) the retailer represents that the personal property is purchased by the retailer for
357     resale; and
358          (b) the personal property is not subsequently resold.
359          (9) If any sale of property or service subject to the tax is made to a person prepaying
360     sales or use tax in accordance with Title 63M, Chapter 5, Resource Development Act, or to a
361     contractor or subcontractor of that person, the person to whom such payment or consideration
362     is payable is not responsible for the collection or payment of the sales or use tax and the person
363     prepaying the sales or use tax is responsible for the collection or payment of the sales or use tax
364     if the person prepaying the sales or use tax represents that the amount prepaid as sales or use
365     tax has not been fully credited against sales or use tax due and payable under the rules
366     promulgated by the commission.
367          (10) (a) For purposes of this Subsection (10):
368          (i) Except as provided in Subsection (10)(a)(ii), "bad debt" is as defined in Section

369     166, Internal Revenue Code.
370          (ii) Notwithstanding Subsection (10)(a)(i), "bad debt" does not include:
371          (A) an amount included in the purchase price of tangible personal property, a product
372     transferred electronically, or a service that is:
373          (I) not a transaction described in Subsection 59-12-103(1); or
374          (II) exempt under Section 59-12-104;
375          (B) a financing charge;
376          (C) interest;
377          (D) a tax imposed under this chapter on the purchase price of tangible personal
378     property, a product transferred electronically, or a service;
379          (E) an uncollectible amount on tangible personal property or a product transferred
380     electronically that:
381          (I) is subject to a tax under this chapter; and
382          (II) remains in the possession of a seller until the full purchase price is paid;
383          (F) an expense incurred in attempting to collect any debt; or
384          (G) an amount that a seller does not collect on repossessed property.
385          (b) (i) To the extent an amount remitted in accordance with Subsection (4)(d) later
386     becomes bad debt, a seller may deduct the bad debt from the total amount from which a tax
387     under this chapter is calculated on a return.
388          (ii) A qualifying purchaser, as defined in Subsection (4)(e)(ii)(A), may deduct from the
389     total amount of taxes due under this chapter the amount of tax the qualifying purchaser paid on
390     the qualifying purchaser's purchase of tangible personal property converted into real property to
391     the extent that:
392          (A) tax was remitted in accordance with Subsection (4)(e) on that tangible personal
393     property converted into real property;
394          (B) the qualifying purchaser's sale of that tangible personal property converted into real
395     property later becomes bad debt; and
396          (C) the books and records that the qualifying purchaser keeps in the qualifying
397     purchaser's regular course of business identify by reasonable and verifiable standards that the
398     tangible personal property was converted into real property.
399          (c) A seller may file a refund claim with the commission if:

400          (i) the amount of bad debt for the time period described in Subsection (10)(e) exceeds
401     the amount of the seller's sales that are subject to a tax under this chapter for that same time
402     period; and
403          (ii) as provided in Section 59-1-1410.
404          (d) A bad debt deduction under this section may not include interest.
405          (e) A bad debt may be deducted under this Subsection (10) on a return for the time
406     period during which the bad debt:
407          (i) is written off as uncollectible in the seller's books and records; and
408          (ii) would be eligible for a bad debt deduction:
409          (A) for federal income tax purposes; and
410          (B) if the seller were required to file a federal income tax return.
411          (f) If a seller recovers any portion of bad debt for which the seller makes a deduction or
412     claims a refund under this Subsection (10), the seller shall report and remit a tax under this
413     chapter:
414          (i) on the portion of the bad debt the seller recovers; and
415          (ii) on a return filed for the time period for which the portion of the bad debt is
416     recovered.
417          (g) For purposes of reporting a recovery of a portion of bad debt under Subsection
418     (10)(f), a seller shall apply amounts received on the bad debt in the following order:
419          (i) in a proportional amount:
420          (A) to the purchase price of the tangible personal property, product transferred
421     electronically, or service; and
422          (B) to the tax due under this chapter on the tangible personal property, product
423     transferred electronically, or service; and
424          (ii) to:
425          (A) interest charges;
426          (B) service charges; and
427          (C) other charges.
428          (h) A seller's certified service provider may make a deduction or claim a refund for bad
429     debt on behalf of the seller:
430          (i) in accordance with this Subsection (10); and

431          (ii) if the certified service provider credits or refunds the entire amount of the bad debt
432     deduction or refund to the seller.
433          (i) A seller may allocate bad debt among the states that are members of the agreement
434     if the seller's books and records support that allocation.
435          (11) (a) A seller may not, with intent to evade any tax, fail to timely remit the full
436     amount of tax required by this chapter.
437          (b) A violation of this section is punishable as provided in Section 59-1-401.
438          (c) Each person who fails to pay any tax to the state or any amount of tax required to be
439     paid to the state, except amounts determined to be due by the commission under Chapter 1,
440     Part 14, Assessment, Collections, and Refunds Act, or Section 59-12-111, within the time
441     required by this chapter, or who fails to file any return as required by this chapter, shall pay, in
442     addition to the tax, penalties and interest as provided in Sections 59-1-401 and 59-1-402.
443          (d) For purposes of prosecution under this section, each quarterly tax period in which a
444     seller, with intent to evade any tax, collects a tax and fails to timely remit the full amount of the
445     tax required to be remitted, constitutes a separate offense.
446          Section 4. Section 63I-2-210 is amended to read:
447          63I-2-210. Repeal dates -- Title 10.
448          (1) Subsection 10-2a-106(2), the language that states ", including a township
449     incorporation procedure as defined in Section 10-2a-105," is repealed July 1, 2016.
450          (2) Section 10-2a-105 is repealed July 1, 2016.
451          (3) Subsection 10-9a-304(2) is repealed June 1, 2016.
452          (4) Subsection 10-9a-503(5) is repealed March 31, 2017.
453          Section 5. Section 63I-2-217 is amended to read:
454          63I-2-217. Repeal dates -- Title 17.
455          [(1) Subsection 17-8-7(2), the language that states "Sections 17-19-1 to 17-19-28 and"
456     and ", as applicable," is repealed January 1, 2015.]
457          [(2) Section 17-15-30 is repealed July 1, 2015.]
458          [(3) Title 17, Chapter 19, County Auditor, is repealed January 1, 2015.]
459          [(4) Subsection 17-24-1(4)(b), the language that states ", as applicable, Sections
460     17-19-1, 17-19-3, and 17-19-5 or" is repealed January 1, 2015.]
461          [(5) Subsection 17-24-4(2), the language that states ", as applicable, Subsection

462     17-19-3(3)(b) or" is repealed January 1, 2015.]
463          [(6)] (1) Subsection 17-27a-102(1)(b), the language that states "or a designated
464     mountainous planning district" is repealed June 1, 2016.
465          [(7)] (2) (a) Subsection 17-27a-103(15)(b) is repealed June 1, 2016.
466          (b) Subsection 17-27a-103(34) is repealed June 1, 2016.
467          [(8)] (3) Subsection 17-27a-210(2)(a), the language that states "or the mountainous
468     planning district area" is repealed June 1, 2016.
469          [(9)] (4) (a) Subsection 17-27a-301(1)(b)(iii) is repealed June 1, 2016.
470          (b) Subsection 17-27a-301(1)(c) is repealed June 1, 2016.
471          (c) Subsection 17-27a-301(2)(a), the language that states "described in Subsection
472     (1)(a) or (c)" is repealed June 1, 2016.
473          [(10)] (5) Subsection 17-27a-302(1), the language that states ", or mountainous
474     planning district" and "or the mountainous planning district," is repealed June 1, 2016.
475          [(11)] (6) Subsection 17-27a-305(1)(a), the language that states "a mountainous
476     planning district or" and ", as applicable" is repealed June 1, 2016.
477          [(12)] (7) (a) Subsection 17-27a-401(1)(b)(ii) is repealed June 1, 2016.
478          (b) Subsection 17-27a-401(6) is repealed June 1, 2016.
479          [(13)] (8) (a) Subsection 17-27a-403(1)(b)(ii) is repealed June 1, 2016.
480          (b) Subsection 17-27a-403(1)(c)(iii) is repealed June 1, 2016.
481          (c) Subsection (2)(a)(iii), the language that states "or the mountainous planning
482     district" is repealed June 1, 2016.
483          (d) Subsection 17-27a-403(2)(c)(i), the language that states "or mountainous planning
484     district" is repealed June 1, 2016.
485          [(14)] (9) Subsection 17-27a-502(1)(d)(i)(B) is repealed June 1, 2016.
486          (10) Subsection 17-27a-503(4) is repealed March 31, 2017.
487          [(15)] (11) Subsection 17-27a-505.5(2)(a)(iii) is repealed June 1, 2016.
488          [(16)] (12) Subsection 17-27a-602(1)(b), the language that states "or, in the case of a
489     mountainous planning district, the mountainous planning district" is repealed June 1, 2016.
490          [(17)] (13) Subsection 17-27a-604(1)(b)(i)(B) is repealed June 1, 2016.
491          [(18)] (14) Subsection 17-27a-605(1), the language that states "or mountainous
492     planning district land" is repealed June 1, 2016.

493          [(19)] (15) Title 17, Chapter 27a, Part 9, Mountainous Planning District, is repealed
494     June 1, 2016.
495          [(20) (a) Subsection 17-36-3(5)(a), the language that states "for a county of the second,
496     third, fourth, fifth, or sixth class, the county auditor, county clerk, or county executive as
497     provided in Subsection 17-19-19(1); or" is repealed January 1, 2015.]
498          [(b) Subsection 17-36-3(5)(b), the language that states "for a county of the first class,"
499     is repealed January 1, 2015.]
500          [(c) Subsection 17-36-3(7), the language that states "17-19-3," and ", or 17-24-4, as
501     applicable" is repealed January 1, 2015.]
502          [(21) Subsection 17-36-9(1)(a)(iii), the language that states "17-36-10.1, as applicable,
503     or" is repealed January 1, 2015.]
504          [(22) Subsection 17-36-10(1), the language that states the following is repealed January
505     1, 2015:]
506          ["(1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth,
507     or sixth class is not subject to the provisions of this section; and]
508          [(b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth
509     class is subject to the provisions of this section.".]
510          [(23) Section 17-36-10.1 is repealed January 1, 2015.]
511          [(24) Subsection 17-36-11(1), the language that states the following is repealed January
512     1, 2015:]
513          ["(1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth,
514     or sixth class is not subject to the provisions of this section; and]
515          [(b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth
516     class is subject to the provisions of this section.".]
517          [(25) Section 17-36-11.1 is repealed January 1, 2015.]
518          [(26) Subsection 17-36-15(1), the language that states the following is repealed January
519     1, 2015:]
520          ["(1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth,
521     or sixth class is not subject to the provisions of this section; and]
522          [(b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth
523     class is subject to the provisions of this section.".]

524          [(27) Section 17-36-15.1 is repealed January 1, 2015.]
525          [(28) Subsection 17-36-20(1), the language that states the following is repealed January
526     1, 2015:]
527          ["(1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth,
528     or sixth class is not subject to the provisions of this section; and]
529          [(b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth
530     class is subject to the provisions of this section.".]
531          [(29) Section 17-36-20.1 is repealed January 1, 2015.]
532          [(30) Subsection 17-36-32(4), the language that states "or 17-36-20.1, as applicable,
533     and" is repealed January 1, 2015.]
534          [(31) Subsection 17-36-43(1), the language that states the following is repealed January
535     1, 2015:]
536          ["(1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth,
537     or sixth class is not subject to the provisions of this section; and]
538          [(b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth
539     class is subject to the provisions of this section.".]
540          [(32) Section 17-36-43.1 is repealed January 1, 2015.]
541          [(33) Section 17-36-44, the language that states "or 17-36-43.1, as applicable" is
542     repealed January 1, 2015.]
543          [(34) Subsection 17-50-401(1), the language that states the following is repealed
544     January 1, 2015:]
545          ["(1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth,
546     or sixth class is not subject to the provisions of this section; and]
547          [(b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth
548     class is subject to the provisions of this section.".]
549          [(35) Section 17-50-401.1 is repealed January 1, 2015.]
550          [(36) Subsection 17-52-101(2), the language that states "or 17-52-401.1, as applicable"
551     is repealed January 1, 2015.]
552          [(37) Subsection 17-52-401(1), the language that states the following is repealed
553     January 1, 2015:]
554          ["(1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth,

555     or sixth class is not subject to the provisions of this section; and]
556          [(b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth
557     class is subject to the provisions of this section.".]
558          [(38) Section 17-52-401.1 is repealed January 1, 2015.]
559          [(39) Subsection 17-52-403(1)(a), the language that states "or 17-52-401.1(2)(c), as
560     applicable" is repealed January 1, 2015.]
561          [(40) On January 1, 2015, when making the changes in this section, the Office of
562     Legislative Research and General Counsel shall:]
563          [(a) in addition to its authority under Subsection 36-12-12(3), make corrections
564     necessary to ensure that sections and subsections identified in this section are complete
565     sentences and accurately reflect the office's perception of the Legislature's intent; and]
566          [(b) identify the text of the affected sections and subsections based upon the section
567     and subsection numbers used in Laws of Utah 2012, Chapter 17.]
568          [(41)] (16) On June 1, 2016, when making the changes in this section, the Office of
569     Legislative Research and General Counsel shall:
570          (a) in addition to its authority under Subsection 36-12-12(3), make corrections
571     necessary to ensure that sections and subsections identified in this section are complete
572     sentences and accurately reflect the office's perception of the Legislature's intent; and
573          (b) identify the text of the affected sections and subsections based upon the section and
574     subsection numbers used in Laws of Utah 2015, Chapter 465.
575          Section 6. Effective date.
576          If approved by two-thirds of all the members elected to each house, this bill takes effect
577     upon approval by the governor, or the day following the constitutional time limit of Utah
578     Constitution, Article VII, Section 8, without the governor's signature, or in the case of a veto,
579     the date of veto override.
580          Section 7. Revisor instructions.
581          It is the intent of the Legislature that, in preparing the Utah Code database for
582     publication, the Office of Legislative Research and General Counsel replace the phrase "the
583     effective date of this bill" in Subsections 10-9a-503(5)(b) and 17-27a-503(4)(b) with the bill's
584     actual effective date.







Legislative Review Note
Office of Legislative Research and General Counsel