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H.B. 61
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DISTRIBUTION OF SALES AND USE TAX REVENUES -
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BOTANICAL, CULTURAL, RECREATIONAL, AND
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ZOOLOGICAL ORGANIZATIONS OR FACILITIES
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2000 GENERAL SESSION
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STATE OF UTAH
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Sponsor: Bradley T. Johnson
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AN ACT RELATING TO THE SALES AND USE TAX ACT; MODIFYING THE
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DISTRIBUTION OF REVENUES PROVISIONS FOR THE TAX USED FOR BOTANICAL,
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CULTURAL, RECREATIONAL, AND ZOOLOGICAL ORGANIZATIONS OR FACILITIES;
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AND MAKING TECHNICAL CHANGES.
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This act affects sections of Utah Code Annotated 1953 as follows:
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AMENDS:
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59-12-704, as last amended by Chapters 193 and 209, Laws of Utah 1998
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Be it enacted by the Legislature of the state of Utah:
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Section 1.
Section
59-12-704
is amended to read:
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59-12-704. Distribution of revenues -- Advisory board creation -- Determining
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operating expenses.
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(1) Except as provided in Subsections (3)(b) and (5), and subject to the requirements of
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this section, any revenues collected by a county of the first class under this part shall be distributed
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annually by the county legislative body to support recreational and zoological facilities and
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botanical, cultural, and zoological organizations within that first class county as follows:
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(a) 30% of the revenue collected by the county under this section shall be distributed by
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the county legislative body to support recreational facilities located within the county;
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(b) (i) 12.5% of the revenue collected by the county under this section shall be distributed
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by the county legislative body to support zoological facilities and organizations located within the
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county; and
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(ii) the county legislative body shall determine how the monies shall be distributed among
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the zoological organizations;
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(c) (i) 52.5% of the revenue collected by the county under this section shall be distributed
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to botanical and cultural organizations with average annual operating expenses of more than
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$250,000 as determined under Subsection (3);
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(ii) subject to Subsection (1)(c)(iii), the county legislative body shall distribute the monies
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described in Subsection (1)(c)(i) among the organizations and in proportion to their average annual
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operating expenses as determined under Subsection (3); and
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(iii) the amount distributed to any organization described in Subsection (1)(c)(i) may not
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exceed 35% of the organization's budget; and
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(d) (i) 5% of the revenue collected by the county under this section shall be distributed to
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botanical and cultural organizations with average annual operating expenses of less than $250,000
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as determined under Subsection (3); and
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(ii) the county legislative body shall determine how the monies shall be distributed among
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the organizations described in Subsection (1)(d)(i).
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(2)(a) The county legislative body of each county of the first class shall create an advisory
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board to advise the county legislative body on disbursement of funds to botanical and cultural
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organizations under Subsection (1)(c)(i).
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(b) (i) The advisory board under Subsection (2)(a) shall consist of seven members
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appointed by the county legislative body.
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(ii) Two of the seven members of the advisory board under Subsection (2)(a) shall be
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appointed from the Utah Arts Council.
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(3) (a) Except as provided in Subsection (3)(b), to be eligible to receive monies collected
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by the county under this part, a botanical, cultural, and zoological organization located within a
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county of the first class shall, every three years:
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(i) calculate their average annual expenses based upon audited expenses for three
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preceding fiscal years; and
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(ii) submit to the appropriate county legislative body:
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(A) a verified audit of annual expenses for each of those three preceding fiscal years; and
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(B) the average annual expenses as calculated under Subsection (3)(a)(i).
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(b) Notwithstanding Subsection (3)(a), the county legislative body may waive the expense
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reporting requirements under Subsection (3)(a) for organizations described in Subsection (1)(d)(i).
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(4) When calculating average annual expenses as described in Subsection (3), each
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botanical, cultural, and zoological organization shall use the same three-year fiscal period as
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determined by the county legislative body.
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(5) (a) By July 1 of each year, the county legislative body of a first class county may index
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the threshold amount in Subsections (1)(a), (b), and (d).
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(b) Any change under Subsection (5)(a) shall be rounded off to the nearest $100.
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(6) [In all other counties,] Beginning on July 1, 2000, in a county except for a county of
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the first class, the county legislative body shall [distribute] by ordinance provide for the
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distribution of 100% of the revenues generated by the tax imposed by this section as follows:
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(a) [30% of the revenues collected by the county as a result of a tax imposed under this
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section] the county legislative body shall in the ordinance providing for the distribution of the
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revenues generated by a tax imposed by this section specify a percentage of revenues:
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(i) that is not less than 30% but that does not exceed 45%; and
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(ii) to be distributed to support recreational facilities within the county; and
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(b) [70% of the revenues to botanical, cultural, and zoological facilities and organizations
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within the county as determined by] after specifying the percentage of revenues to be distributed
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to support recreational facilities under Subsection (6)(a), the county legislative body shall provide
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in the ordinance providing for the distribution of the revenues generated by a tax imposed by this
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section that the remainder of the revenues shall be distributed to support the following:
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(i) a botanical organization;
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(ii) a cultural organization;
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(iii) a zoological organization;
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(iv) a zoological facility; or
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(v) a combination of Subsections (6)(b)(i) through (iv).
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(7) The commission may retain an amount not to exceed 1-1/2% of the county option
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funding collected under this part for the cost of administering this part.
Legislative Review Note
as of 1-13-00 2:12 PM
A limited legal review of this legislation raises no obvious constitutional or statutory concerns.