This document includes Senate 2nd Reading Floor Amendments incorporated into the bill on Mon, Feb 26, 2018 at 3:58 PM by estauffer.
1     
MOTOR HOME STATEWIDE FEE AMENDMENTS

2     
2018 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Curtis S. Bramble

5     
House Sponsor: Mike Schultz

6     

7     LONG TITLE
8     General Description:
9          This bill modifies provisions related to the uniform statewide fee for a motor home.
10     Highlighted Provisions:
11          This bill:
12          ▸     enacts an age-based uniform statewide fee for motor homes; and
13          ▸     makes technical and conforming changes.
14     Money Appropriated in this Bill:
15          None
16     Other Special Clauses:
17          This bill provides a special effective date.
18     Utah Code Sections Affected:
19     AMENDS:
20          59-2-405.3, as last amended by Laws of Utah 2011, Chapter 180
21          59-2-407, as last amended by Laws of Utah 2005, Chapters 217 and 244
22     

23     Be it enacted by the Legislature of the state of Utah:
24          Section 1. Section 59-2-405.3 is amended to read:
25          59-2-405.3. Uniform statewide fee on motor homes -- Distribution of revenues.
26          (1) For purposes of this section, "motor home" means:
27          (a) a motor home, as defined in Section 13-14-102, that is required to be registered
28     with the state; or
29          (b) a self-propelled vehicle that is:
30          (i) modified for primary use as a temporary dwelling for travel, recreational, or
31     vacation use; and
32          (ii) required to be registered with the state.
33          (2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6),
34     [beginning on January 1, 2006,] a motor home is:
35          (a) exempt from the tax imposed by Section 59-2-103; and
36          (b) in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide [fee
37     as provided] fee described in Subsection (3).
38          [(3) The uniform statewide fee described in Subsection (2)(b) is:]
39          [(a) beginning on January 1, 2006, and ending December 31, 2007, 1.25% of the fair
40     market value of the motor home, as established by the commission; and]
41          [(b) beginning on January 1, 2008, 1% of the fair market value of the motor home, as
42     established by the commission.]
43          (3) The uniform statewide fee for a motor home is:
44      Age of Motor HomeUniform Statewide Fee
45           15 or more years          $90
46           12 or more years but less than 15 years          $180
47           9 or more years but less than 12 years          $315
48           6 or more years but less than 9 years          $425
49           3 or more years but less than 6 years          $540
50           Less than 3 years          $690
51          (4) [(a)] Notwithstanding Section 59-2-407 [and subject to Subsection (4)(b)], a motor
52     home subject to the uniform statewide fee imposed by this section that is brought into the state
53     shall, as a condition of registration, be subject to the uniform statewide fee unless all property
54     taxes or uniform fees imposed by the state of origin have been paid for the current calendar
55     year.
56          [(b) Subsection (4)(a) does not apply to a motor home that is:]
57          [(i) brought into the state for the sole purpose of selling the motor home to a licensed
58     dealer; and]
59          [(ii) purchased for resale by a person licensed as a dealer under Section 41-3-201.]
60          (5) (a) Each county shall distribute the revenue collected by the county from the
61     uniform statewide fee imposed by this section to each taxing entity in which each motor home
62     subject to the uniform statewide fee is located in the same proportion in which revenue
63     collected from the ad valorem property tax is distributed.
64          (b) Each taxing entity described in Subsection (5)(a) that receives revenue from the
65     uniform statewide fee imposed by this section shall distribute the revenue in the same
66     proportion in which revenue collected from the ad valorem property tax is distributed.
67          (6) An appeal relating to the uniform statewide fee imposed on a motor home by this
68     section shall be filed pursuant to Section 59-2-1005.
69          Section 2. Section 59-2-407 is amended to read:
70          59-2-407. Administration of uniform fees.
71          (1) (a) Except as provided in Subsection 59-2-405(4) or 59-2-405.3(4), the uniform fee
72     authorized in Sections 59-2-404, 59-2-405, and 59-2-405.3 shall be assessed at the same time
73     and in the same manner as ad valorem personal property taxes under Chapter 2, Part 13,
74     Collection of Taxes, except that in listing personal property subject to the uniform fee with real
75     property as permitted by Section 59-2-1302, the assessor or, if this duty has been reassigned in
76     an ordinance under Section 17-16-5.5, the treasurer shall list only the amount of the uniform
77     fee due, and not the taxable value of the property subject to the uniform fee.
78          (b) Except as provided in [Subsection] Subsections 59-2-405.1(4), 59-2-405.2 Ŝ→ [(4)] (5)
78a      ←Ŝ , and
79     59-2-405.3(4), the uniform fee imposed by Section 59-2-405.1, 59-2-405.2, or 59-2-405.3 shall
80     be assessed at the time of:
81          (i) registration as defined in Section 41-1a-102; and
82          (ii) renewal of registration.
83          [(c) Except as provided in Subsection 59-2-405.2(4), the uniform statewide fee
84     imposed by Section 59-2-405.2 shall be assessed at the time of:]
85          [(i) registration as defined in Section 41-1a-102; and]
86          [(ii) renewal of registration.]
87          (2) The remedies for nonpayment of the uniform fees authorized by Sections 59-2-404,
88     59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3 shall be the same as those provided in
89     Chapter 2, Part 13, Collection of Taxes, for nonpayment of ad valorem personal property taxes.
90          Section 3. Effective date.
91          This bill takes effect on January 1, 2019.




Legislative Review Note
Office of Legislative Research and General Counsel