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7 LONG TITLE
8 General Description:
9 This bill provides for sales and use tax revenue to be used to manage the water levels at
10 the Great Salt Lake.
11 Highlighted Provisions:
12 This bill:
13 ▸ changes the recipient of the revenue generated from a 1/16% sales and use tax (the
14 earmarked revenue) from the Water Infrastructure Restricted Account to the Great
15 Salt Lake Account for five years;
16 ▸ requires legislative review before the recipient of the earmarked revenue reverts to
17 the Water Infrastructure Restricted Account; 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 Utah Code Sections Affected:
24 AMENDS:
25 59-12-103, as last amended by Laws of Utah 2022, Chapters 77, 106 and 433
26 63I-1-259, as last amended by Laws of Utah 2022, Chapter 218
27 63I-1-265, as enacted by Laws of Utah 2020, Chapter 154
28 65A-5-1.5, as enacted by Laws of Utah 2022, Chapter 54
29
30 Be it enacted by the Legislature of the state of Utah:
31 Section 1. Section 59-12-103 is amended to read:
32 59-12-103. Sales and use tax base -- Rates -- Effective dates -- Use of sales and use
33 tax revenues.
34 (1) A tax is imposed on the purchaser as provided in this part on the purchase price or
35 sales price for amounts paid or charged for the following transactions:
36 (a) retail sales of tangible personal property made within the state;
37 (b) amounts paid for:
38 (i) telecommunications service, other than mobile telecommunications service, that
39 originates and terminates within the boundaries of this state;
40 (ii) mobile telecommunications service that originates and terminates within the
41 boundaries of one state only to the extent permitted by the Mobile Telecommunications
42 Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
43 (iii) an ancillary service associated with a:
44 (A) telecommunications service described in Subsection (1)(b)(i); or
45 (B) mobile telecommunications service described in Subsection (1)(b)(ii);
46 (c) sales of the following for commercial use:
47 (i) gas;
48 (ii) electricity;
49 (iii) heat;
50 (iv) coal;
51 (v) fuel oil; or
52 (vi) other fuels;
53 (d) sales of the following for residential use:
54 (i) gas;
55 (ii) electricity;
56 (iii) heat;
57 (iv) coal;
58 (v) fuel oil; or
59 (vi) other fuels;
60 (e) sales of prepared food;
61 (f) except as provided in Section 59-12-104, amounts paid or charged as admission or
62 user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
63 exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
64 fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
65 television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
66 driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
67 tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
68 horseback rides, sports activities, or any other amusement, entertainment, recreation,
69 exhibition, cultural, or athletic activity;
70 (g) amounts paid or charged for services for repairs or renovations of tangible personal
71 property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
72 (i) the tangible personal property; and
73 (ii) parts used in the repairs or renovations of the tangible personal property described
74 in Subsection (1)(g)(i), regardless of whether:
75 (A) any parts are actually used in the repairs or renovations of that tangible personal
76 property; or
77 (B) the particular parts used in the repairs or renovations of that tangible personal
78 property are exempt from a tax under this chapter;
79 (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for
80 assisted cleaning or washing of tangible personal property;
81 (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
82 accommodations and services that are regularly rented for less than 30 consecutive days;
83 (j) amounts paid or charged for laundry or dry cleaning services;
84 (k) amounts paid or charged for leases or rentals of tangible personal property if within
85 this state the tangible personal property is:
86 (i) stored;
87 (ii) used; or
88 (iii) otherwise consumed;
89 (l) amounts paid or charged for tangible personal property if within this state the
90 tangible personal property is:
91 (i) stored;
92 (ii) used; or
93 (iii) consumed; and
94 (m) amounts paid or charged for a sale:
95 (i) (A) of a product transferred electronically; or
96 (B) of a repair or renovation of a product transferred electronically; and
97 (ii) regardless of whether the sale provides:
98 (A) a right of permanent use of the product; or
99 (B) a right to use the product that is less than a permanent use, including a right:
100 (I) for a definite or specified length of time; and
101 (II) that terminates upon the occurrence of a condition.
102 (2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax
103 are imposed on a transaction described in Subsection (1) equal to the sum of:
104 (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
105 (A) 4.70% plus the rate specified in Subsection (12)(a); and
106 (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
107 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
108 through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional
109 State Sales and Use Tax Act; and
110 (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
111 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
112 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
113 imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
114 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
115 transaction under this chapter other than this part.
116 (b) Except as provided in Subsection (2)(e) or (f) and subject to Subsection (2)(k), a
117 state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to
118 the sum of:
119 (i) a state tax imposed on the transaction at a tax rate of 2%; and
120 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
121 transaction under this chapter other than this part.
122 (c) Except as provided in Subsection (2)(e) or (f), a state tax and a local tax are
123 imposed on amounts paid or charged for food and food ingredients equal to the sum of:
124 (i) a state tax imposed on the amounts paid or charged for food and food ingredients at
125 a tax rate of 1.75%; and
126 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
127 amounts paid or charged for food and food ingredients under this chapter other than this part.
128 (d) Except as provided in Subsection (2)(e) or (f), a state tax is imposed on amounts
129 paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at
130 a rate of 4.85%.
131 (e) (i) For a bundled transaction that is attributable to food and food ingredients and
132 tangible personal property other than food and food ingredients, a state tax and a local tax is
133 imposed on the entire bundled transaction equal to the sum of:
134 (A) a state tax imposed on the entire bundled transaction equal to the sum of:
135 (I) the tax rate described in Subsection (2)(a)(i)(A); and
136 (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
137 Sales and Use Tax Act, if the location of the transaction as determined under Sections
138 59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
139 Additional State Sales and Use Tax Act; and
140 (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
141 Sales and Use Tax Act, if the location of the transaction as determined under Sections
142 59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which
143 the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
144 (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
145 described in Subsection (2)(a)(ii).
146 (ii) If an optional computer software maintenance contract is a bundled transaction that
147 consists of taxable and nontaxable products that are not separately itemized on an invoice or
148 similar billing document, the purchase of the optional computer software maintenance contract
149 is 40% taxable under this chapter and 60% nontaxable under this chapter.
150 (iii) Subject to Subsection (2)(e)(iv), for a bundled transaction other than a bundled
151 transaction described in Subsection (2)(e)(i) or (ii):
152 (A) if the sales price of the bundled transaction is attributable to tangible personal
153 property, a product, or a service that is subject to taxation under this chapter and tangible
154 personal property, a product, or service that is not subject to taxation under this chapter, the
155 entire bundled transaction is subject to taxation under this chapter unless:
156 (I) the seller is able to identify by reasonable and verifiable standards the tangible
157 personal property, product, or service that is not subject to taxation under this chapter from the
158 books and records the seller keeps in the seller's regular course of business; or
159 (II) state or federal law provides otherwise; or
160 (B) if the sales price of a bundled transaction is attributable to two or more items of
161 tangible personal property, products, or services that are subject to taxation under this chapter
162 at different rates, the entire bundled transaction is subject to taxation under this chapter at the
163 higher tax rate unless:
164 (I) the seller is able to identify by reasonable and verifiable standards the tangible
165 personal property, product, or service that is subject to taxation under this chapter at the lower
166 tax rate from the books and records the seller keeps in the seller's regular course of business; or
167 (II) state or federal law provides otherwise.
168 (iv) For purposes of Subsection (2)(e)(iii), books and records that a seller keeps in the
169 seller's regular course of business includes books and records the seller keeps in the regular
170 course of business for nontax purposes.
171 (f) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(f)(ii)
172 and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
173 product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
174 of tangible personal property, other property, a product, or a service that is not subject to
175 taxation under this chapter, the entire transaction is subject to taxation under this chapter unless
176 the seller, at the time of the transaction:
177 (A) separately states the portion of the transaction that is not subject to taxation under
178 this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
179 (B) is able to identify by reasonable and verifiable standards, from the books and
180 records the seller keeps in the seller's regular course of business, the portion of the transaction
181 that is not subject to taxation under this chapter.
182 (ii) A purchaser and a seller may correct the taxability of a transaction if:
183 (A) after the transaction occurs, the purchaser and the seller discover that the portion of
184 the transaction that is not subject to taxation under this chapter was not separately stated on an
185 invoice, bill of sale, or similar document provided to the purchaser because of an error or
186 ignorance of the law; and
187 (B) the seller is able to identify by reasonable and verifiable standards, from the books
188 and records the seller keeps in the seller's regular course of business, the portion of the
189 transaction that is not subject to taxation under this chapter.
190 (iii) For purposes of Subsections (2)(f)(i) and (ii), books and records that a seller keeps
191 in the seller's regular course of business includes books and records the seller keeps in the
192 regular course of business for nontax purposes.
193 (g) (i) If the sales price of a transaction is attributable to two or more items of tangible
194 personal property, products, or services that are subject to taxation under this chapter at
195 different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
196 unless the seller, at the time of the transaction:
197 (A) separately states the items subject to taxation under this chapter at each of the
198 different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
199 (B) is able to identify by reasonable and verifiable standards the tangible personal
200 property, product, or service that is subject to taxation under this chapter at the lower tax rate
201 from the books and records the seller keeps in the seller's regular course of business.
202 (ii) For purposes of Subsection (2)(g)(i), books and records that a seller keeps in the
203 seller's regular course of business includes books and records the seller keeps in the regular
204 course of business for nontax purposes.
205 (h) Subject to Subsections (2)(i) and (j), a tax rate repeal or tax rate change for a tax
206 rate imposed under the following shall take effect on the first day of a calendar quarter:
207 (i) Subsection (2)(a)(i)(A);
208 (ii) Subsection (2)(b)(i);
209 (iii) Subsection (2)(c)(i); or
210 (iv) Subsection (2)(e)(i)(A)(I).
211 (i) (i) A tax rate increase takes effect on the first day of the first billing period that
212 begins on or after the effective date of the tax rate increase if the billing period for the
213 transaction begins before the effective date of a tax rate increase imposed under:
214 (A) Subsection (2)(a)(i)(A);
215 (B) Subsection (2)(b)(i);
216 (C) Subsection (2)(c)(i); or
217 (D) Subsection (2)(e)(i)(A)(I).
218 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
219 statement for the billing period is rendered on or after the effective date of the repeal of the tax
220 or the tax rate decrease imposed under:
221 (A) Subsection (2)(a)(i)(A);
222 (B) Subsection (2)(b)(i);
223 (C) Subsection (2)(c)(i); or
224 (D) Subsection (2)(e)(i)(A)(I).
225 (j) (i) For a tax rate described in Subsection (2)(j)(ii), if a tax due on a catalogue sale is
226 computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal or
227 change in a tax rate takes effect:
228 (A) on the first day of a calendar quarter; and
229 (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
230 (ii) Subsection (2)(j)(i) applies to the tax rates described in the following:
231 (A) Subsection (2)(a)(i)(A);
232 (B) Subsection (2)(b)(i);
233 (C) Subsection (2)(c)(i); or
234 (D) Subsection (2)(e)(i)(A)(I).
235 (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
236 the commission may by rule define the term "catalogue sale."
237 (k) (i) For a location described in Subsection (2)(k)(ii), the commission shall determine
238 the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the
239 predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
240 (ii) Subsection (2)(k)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
241 or other fuel is furnished through a single meter for two or more of the following uses:
242 (A) a commercial use;
243 (B) an industrial use; or
244 (C) a residential use.
245 (3) (a) The following state taxes shall be deposited into the General Fund:
246 (i) the tax imposed by Subsection (2)(a)(i)(A);
247 (ii) the tax imposed by Subsection (2)(b)(i);
248 (iii) the tax imposed by Subsection (2)(c)(i); and
249 (iv) the tax imposed by Subsection (2)(e)(i)(A)(I).
250 (b) The following local taxes shall be distributed to a county, city, or town as provided
251 in this chapter:
252 (i) the tax imposed by Subsection (2)(a)(ii);
253 (ii) the tax imposed by Subsection (2)(b)(ii);
254 (iii) the tax imposed by Subsection (2)(c)(ii); and
255 (iv) the tax imposed by Subsection (2)(e)(i)(B).
256 (c) The state tax imposed by Subsection (2)(d) shall be deposited into the General
257 Fund.
258 (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
259 2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
260 through (g):
261 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
262 (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
263 (B) for the fiscal year; or
264 (ii) $17,500,000.
265 (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
266 described in Subsection (4)(a) shall be transferred each year as designated sales and use tax
267 revenue to the Department of Natural Resources to:
268 (A) implement the measures described in Subsections 79-2-303(3)(a) through (d) to
269 protect sensitive plant and animal species; or
270 (B) award grants, up to the amount authorized by the Legislature in an appropriations
271 act, to political subdivisions of the state to implement the measures described in Subsections
272 79-2-303(3)(a) through (d) to protect sensitive plant and animal species.
273 (ii) Money transferred to the Department of Natural Resources under Subsection
274 (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
275 person to list or attempt to have listed a species as threatened or endangered under the
276 Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
277 (iii) At the end of each fiscal year:
278 (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
279 Water Resources Conservation and Development Fund created in Section 73-10-24;
280 (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
281 Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
282 (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
283 Drinking Water Loan Program Subaccount created in Section 73-10c-5.
284 (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
285 Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
286 created in Section 4-18-106.
287 (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
288 in Subsection (4)(a) shall be transferred each year as designated sales and use tax revenue to
289 the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for
290 the adjudication of water rights.
291 (ii) At the end of each fiscal year:
292 (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
293 Water Resources Conservation and Development Fund created in Section 73-10-24;
294 (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
295 Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
296 (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
297 Drinking Water Loan Program Subaccount created in Section 73-10c-5.
298 (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
299 in Subsection (4)(a) shall be deposited into the Water Resources Conservation and
300 Development Fund created in Section 73-10-24 for use by the Division of Water Resources.
301 (ii) In addition to the uses allowed of the Water Resources Conservation and
302 Development Fund under Section 73-10-24, the Water Resources Conservation and
303 Development Fund may also be used to:
304 (A) conduct hydrologic and geotechnical investigations by the Division of Water
305 Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
306 quantifying surface and ground water resources and describing the hydrologic systems of an
307 area in sufficient detail so as to enable local and state resource managers to plan for and
308 accommodate growth in water use without jeopardizing the resource;
309 (B) fund state required dam safety improvements; and
310 (C) protect the state's interest in interstate water compact allocations, including the
311 hiring of technical and legal staff.
312 (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
313 in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program Subaccount
314 created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
315 (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
316 in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program Subaccount
317 created in Section 73-10c-5 for use by the Division of Drinking Water to:
318 (i) provide for the installation and repair of collection, treatment, storage, and
319 distribution facilities for any public water system, as defined in Section 19-4-102;
320 (ii) develop underground sources of water, including springs and wells; and
321 (iii) develop surface water sources.
322 (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
323 2006, the difference between the following amounts shall be expended as provided in this
324 Subsection (5), if that difference is greater than $1:
325 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
326 fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
327 (ii) $17,500,000.
328 (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
329 (A) transferred each fiscal year to the Department of Natural Resources as designated
330 sales and use tax revenue; and
331 (B) expended by the Department of Natural Resources for watershed rehabilitation or
332 restoration.
333 (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
334 tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation
335 and Development Fund created in Section 73-10-24.
336 (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
337 remaining difference described in Subsection (5)(a) shall be:
338 (A) transferred each fiscal year to the Division of Water Resources as designated sales
339 and use tax revenue; and
340 (B) expended by the Division of Water Resources for cloud-seeding projects
341 authorized by Title 73, Chapter 15, Modification of Weather.
342 (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
343 tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation
344 and Development Fund created in Section 73-10-24.
345 (d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
346 remaining difference described in Subsection (5)(a) shall be deposited into the Water
347 Resources Conservation and Development Fund created in Section 73-10-24 for use by the
348 Division of Water Resources for:
349 (i) preconstruction costs:
350 (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, Chapter
351 26, Bear River Development Act; and
352 (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
353 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
354 (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
355 Chapter 26, Bear River Development Act;
356 (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
357 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
358 (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
359 Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
360 (e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
361 remaining difference described in Subsection (5)(a) shall be deposited each year into the Water
362 Rights Restricted Account created by Section 73-2-1.6.
363 (6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a), the
364 commission shall deposit 100% of the amount of revenue generated by a 1/16% tax rate on the
365 transactions described in Subsection (1) for the fiscal year [
366 [
367 [
368
369 [
370
371 [
372 1, 2028, into the Great Salt Lake Account created by Section 65A-5-1.5; and
373 (b) for a fiscal year beginning on or after July 1, [
374
375 Account created by Section 73-10g-103.
376 (7) (a) Notwithstanding Subsection (3)(a)[
377
378 2012, the Division of Finance shall deposit into the Transportation Investment Fund of 2005
379 created by Section 72-2-124:
380 (i) a portion of the taxes listed under Subsection (3)(a) in an amount equal to 8.3% of
381 the revenues collected from the following taxes, which represents a portion of the
382 approximately 17% of sales and use tax revenues generated annually by the sales and use tax
383 on vehicles and vehicle-related products:
384 (A) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
385 (B) the tax imposed by Subsection (2)(b)(i);
386 (C) the tax imposed by Subsection (2)(c)(i); and
387 (D) the tax imposed by Subsection (2)(e)(i)(A)(I); plus
388 (ii) an amount equal to 30% of the growth in the amount of revenues collected in the
389 current fiscal year from the sales and use taxes described in Subsections (7)(a)(i)(A) through
390 (D) that exceeds the amount collected from the sales and use taxes described in Subsections
391 (7)(a)(i)(A) through (D) in the 2010-11 fiscal year.
392 (b) (i) Subject to Subsections (7)(b)(ii) and (iii), in any fiscal year that the portion of
393 the sales and use taxes deposited under Subsection (7)(a) represents an amount that is a total
394 lower percentage of the sales and use taxes described in Subsections (7)(a)(i)(A) through (D)
395 generated in the current fiscal year than the total percentage of sales and use taxes deposited in
396 the previous fiscal year, the Division of Finance shall deposit an amount under Subsection
397 (7)(a) equal to the product of:
398 (A) the total percentage of sales and use taxes deposited under Subsection (7)(a) in the
399 previous fiscal year; and
400 (B) the total sales and use tax revenue generated by the taxes described in Subsections
401 (7)(a)(i)(A) through (D) in the current fiscal year.
402 (ii) In any fiscal year in which the portion of the sales and use taxes deposited under
403 Subsection (7)(a) would exceed 17% of the revenues collected from the sales and use taxes
404 described in Subsections (7)(a)(i)(A) through (D) in the current fiscal year, the Division of
405 Finance shall deposit 17% of the revenues collected from the sales and use taxes described in
406 Subsections (7)(a)(i)(A) through (D) for the current fiscal year under Subsection (7)(a).
407 (iii) Subject to Subsection (7)(b)(iv)(E), in all subsequent fiscal years after a year in
408 which 17% of the revenues collected from the sales and use taxes described in Subsections
409 (7)(a)(i)(A) through (D) was deposited under Subsection (7)(a), the Division of Finance shall
410 annually deposit 17% of the revenues collected from the sales and use taxes described in
411 Subsections (7)(a)(i)(A) through (D) in the current fiscal year under Subsection (7)(a).
412 (iv) (A) As used in this Subsection (7)(b)(iv), "additional growth revenue" means the
413 amount of relevant revenue collected in the current fiscal year that exceeds by more than 3%
414 the relevant revenue collected in the previous fiscal year.
415 (B) As used in this Subsection (7)(b)(iv), "combined amount" means the combined
416 total amount of money deposited into the Cottonwood Canyons fund under Subsections
417 (7)(b)(iv)(F) and (8)(d)(vi) in any single fiscal year.
418 (C) As used in this Subsection (7)(b)(iv), "Cottonwood Canyons fund" means the
419 Cottonwood Canyons Transportation Investment Fund created in Subsection 72-2-124(10).
420 (D) As used in this Subsection (7)(b)(iv), "relevant revenue" means the portion of taxes
421 listed under Subsection (3)(a) that equals 17% of the revenue collected from taxes described in
422 Subsections (7)(a)(i)(A) through (D).
423 (E) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
424 reduce the deposit under Subsection (7)(b)(iii) into the Transportation Investment Fund of 2005
425 by an amount equal to the amount of the deposit under this Subsection (7)(b)(iv) to the
426 Cottonwood Canyons fund in the previous fiscal year plus 25% of additional growth revenue,
427 subject to the limit in Subsection (7)(b)(iv)(F).
428 (F) The commission shall annually deposit the amount described in Subsection
429 (7)(b)(iv)(E) into the Cottonwood Canyons fund, subject to an annual maximum combined
430 amount for any single fiscal year of $20,000,000.
431 (G) If the amount of relevant revenue declines in a fiscal year compared to the previous
432 fiscal year, the commission shall decrease the amount of the contribution to the Cottonwood
433 Canyons fund under this Subsection (7)(b)(iv) in the same proportion as the decline in relevant
434 revenue.
435 (8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
436 [
437 year beginning on or after July 1, 2018, the commission shall annually deposit into the
438 Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes
439 listed under Subsection (3)(a) in an amount equal to 3.68% of the revenues collected from the
440 following taxes:
441 (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
442 (ii) the tax imposed by Subsection (2)(b)(i);
443 (iii) the tax imposed by Subsection (2)(c)(i); and
444 (iv) the tax imposed by Subsection (2)(e)(i)(A)(I).
445 (b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
446 reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by
447 an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by
448 the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale
449 or use in this state that exceeds 29.4 cents per gallon.
450 (c) The commission shall annually deposit the amount described in Subsection (8)(b)
451 into the Transit Transportation Investment Fund created in Section 72-2-124.
452 (d) (i) As used in this Subsection (8)(d), "additional growth revenue" means the
453 amount of relevant revenue collected in the current fiscal year that exceeds by more than 3%
454 the relevant revenue collected in the previous fiscal year.
455 (ii) As used in this Subsection (8)(d), "combined amount" means the combined total
456 amount of money deposited into the Cottonwood Canyons fund under Subsections (7)(b)(iv)(F)
457 and (8)(d)(vi) in any single fiscal year.
458 (iii) As used in this Subsection (8)(d), "Cottonwood Canyons fund" means the
459 Cottonwood Canyons Transportation Investment Fund created in Subsection 72-2-124(10).
460 (iv) As used in this Subsection (8)(d), "relevant revenue" means the portion of taxes
461 listed under Subsection (3)(a) that equals 3.68% of the revenue collected from taxes described
462 in Subsections (8)(a)(i) through (iv).
463 (v) For a fiscal year beginning on or after July 1, 2020, the commission shall annually
464 reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of 2005 by
465 an amount equal to the amount of the deposit under this Subsection (8)(d) to the Cottonwood
466 Canyons fund in the previous fiscal year plus 25% of additional growth revenue, subject to the
467 limit in Subsection (8)(d)(vi).
468 (vi) The commission shall annually deposit the amount described in Subsection
469 (8)(d)(v) into the Cottonwood Canyons fund, subject to an annual maximum combined amount
470 for any single fiscal year of $20,000,000.
471 (vii) If the amount of relevant revenue declines in a fiscal year compared to the
472 previous fiscal year, the commission shall decrease the amount of the contribution to the
473 Cottonwood Canyons fund under this Subsection (8)(d) in the same proportion as the decline in
474 relevant revenue.
475 (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
476 2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
477 created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
478 (10) (a) Notwithstanding Subsection (3)(a), except as provided in Subsection (10)(b),
479 and in addition to any amounts deposited under Subsections [
480 of Finance shall deposit into the Transportation Investment Fund of 2005 created by Section
481 72-2-124 the amount of revenue described as follows:
482 (i) for fiscal year 2020-21 only, 33.33% of the amount of revenue generated by a .05%
483 tax rate on the transactions described in Subsection (1); and
484 (ii) for fiscal year 2021-22 only, 16.67% of the amount of revenue generated by a .05%
485 tax rate on the transactions described in Subsection (1).
486 (b) For purposes of Subsection (10)(a), the Division of Finance may not deposit into
487 the Transportation Investment Fund of 2005 any tax revenue generated by amounts paid or
488 charged for food and food ingredients, except for tax revenue generated by a bundled
489 transaction attributable to food and food ingredients and tangible personal property other than
490 food and food ingredients described in Subsection (2)(e).
491 (11) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the
492 fiscal year during which the Division of Finance receives notice under Section 63N-2-510 that
493 construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the Division of
494 Finance shall, for two consecutive fiscal years, annually deposit $1,900,000 of the revenue
495 generated by the taxes listed under Subsection (3)(a) into the Hotel Impact Mitigation Fund,
496 created in Section 63N-2-512.
497 (12) (a) The rate specified in this subsection is 0.15%.
498 (b) Notwithstanding Subsection (3)(a), the Division of Finance shall, for a fiscal year
499 beginning on or after July 1, 2019, annually transfer the amount of revenue collected from the
500 rate described in Subsection (12)(a) on the transactions that are subject to the sales and use tax
501 under Subsection (2)(a)(i)(A) into the Medicaid Expansion Fund created in Section
502 26-36b-208.
503 (13) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
504 2020-21, the Division of Finance shall deposit $200,000 into the General Fund as a dedicated
505 credit solely for use of the Search and Rescue Financial Assistance Program created in, and
506 expended in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
507 (14) (a) For each fiscal year beginning with fiscal year 2020-21, the Division of
508 Finance shall annually transfer $1,813,400 of the revenue deposited into the Transportation
509 Investment Fund of 2005 under Subsections [
510 (b) If the total revenue deposited into the Transportation Investment Fund of 2005
511 under Subsections [
512 Division of Finance shall transfer the total revenue deposited into the Transportation
513 Investment Fund of 2005 under Subsections [
514 the General Fund.
515 (15) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610,
516 beginning the first day of the calendar quarter one year after the sales and use tax boundary for
517 a housing and transit reinvestment zone is established, the commission, at least annually, shall
518 transfer an amount equal to 15% of the sales and use tax increment within an established sales
519 and use tax boundary, as defined in Section 63N-3-602, into the Transit Transportation
520 Investment Fund created in Section 72-2-124.
521 (16) Notwithstanding Subsection (3)(a), the Division of Finance shall, for a fiscal year
522 beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure
523 Restricted Account, created in Section 51-9-902, a portion of the taxes listed under Subsection
524 (3)(a) equal to 1% of the revenues collected from the following sales and use taxes:
525 (a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
526 (b) the tax imposed by Subsection (2)(b)(i);
527 (c) the tax imposed by Subsection (2)(c)(i); and
528 (d) the tax imposed by Subsection (2)(e)(i)(A)(I).
529 Section 2. Section 63I-1-259 is amended to read:
530 63I-1-259. Repeal dates: Title 59.
531 (1) Section 59-1-213.1 is repealed May 9, 2024.
532 (2) Section 59-1-213.2 is repealed May 9, 2024.
533 (3) Subsection 59-1-405(1)(g) is repealed May 9, 2024.
534 (4) Subsection 59-1-405(2)(b) is repealed May 9, 2024.
535 (5) Section 59-7-618.1 is repealed July 1, 2029.
536 (6) Section 59-9-102.5 is repealed December 31, 2030.
537 (7) Section 59-10-1033.1 is repealed July 1, 2029.
538 (8) Subsection 59-12-103(6)(a) is repealed July 1, 2028.
539 Section 3. Section 63I-1-265 is amended to read:
540 63I-1-265. Repeal dates: Title 65A.
541 (1) Subsection 65A-5-1.5(2)(a)(ii), which references revenue deposited in accordance
542 with Section 59-12-103, is repealed July 1, 2028.
543 (2) Section 65A-8-306, which creates the Heritage Trees Advisory Committee, is
544 repealed July 1, 2026.
545 Section 4. Section 65A-5-1.5 is amended to read:
546 65A-5-1.5. Great Salt Lake Account.
547 (1) As used in this section:
548 (a) "Account" means the Great Salt Lake Account created in this section.
549 (b) "Mining" means the process of producing, extracting, leaching, evaporating, or
550 otherwise removing a mineral from a natural deposit of the mineral.
551 (2) (a) There is created within the General Fund a restricted account known as the
552 "Great Salt Lake Account" consisting of:
553 (i) revenues deposited into the account under Subsection (3);
554 (ii) revenue deposited into the account in accordance with Section 59-12-103;
555 [
556 [
557 (b) The Office of the Treasurer shall deposit interest and other earnings derived from
558 investment of money in the account into the account.
559 (3) The division shall deposit into the account the royalty income received by the state
560 from mining that occurs on or after July 1, 2022, of a mineral from the sovereign lands of the
561 Great Salt Lake if during the fiscal year beginning July 1, 2020, the state did not receive royalty
562 income from the mining of that same mineral from the sovereign lands of the Great Salt Lake.
563 (4) Upon appropriation by the Legislature, money in the account may be used to
564 manage the water levels of the Great Salt Lake.
565 Section 5. Effective date.
566 This bill takes effect on July 1, 2023.