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H.B. 275
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SALES AND USE TAX ALLOCATION FOR
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SPECIES PROTECTION
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2000 GENERAL SESSION
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STATE OF UTAH
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Sponsor: Thomas V. Hatch
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AN ACT RELATING TO REVENUE AND TAXATION; MODIFYING THE ALLOCATION
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OF SALES AND USE TAX REVENUE BY PROVIDING FOR AN ALLOCATION TO THE
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SPECIES PROTECTION ACCOUNT; MAKING TECHNICAL AMENDMENTS; AND
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PROVIDING AN EFFECTIVE DATE.
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This act affects sections of Utah Code Annotated 1953 as follows:
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AMENDS:
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59-12-103, as last amended by Chapter 133, Laws of Utah 1999
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72-2-118, as last amended by Chapter 12 and renumbered and amended by Chapter 270,
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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
59-12-103
is amended to read:
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59-12-103. Sales and use tax base -- Rate -- Use of sales and use tax revenues.
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(1) There is levied a tax on the purchaser for the amount paid or charged for the following:
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(a) retail sales of tangible personal property made within the state;
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(b) amount paid to common carriers or to telephone or telegraph corporations, whether the
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corporations are municipally or privately owned, for:
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(i) all transportation;
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(ii) intrastate telephone service; or
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(iii) telegraph service;
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(c) gas, electricity, heat, coal, fuel oil, or other fuels sold for commercial use;
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(d) gas, electricity, heat, coal, fuel oil, or other fuels sold for residential use;
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(e) meals sold;
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(f) admission or user fees for theaters, movies, operas, museums, planetariums, shows of
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any type or nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses,
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menageries, fairs, races, contests, sporting events, dances, boxing and wrestling matches, closed
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circuit television broadcasts, billiard or pool parlors, bowling lanes, golf and miniature golf, golf
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driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails, tennis
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courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises, horseback
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rides, sports activities, or any other amusement, entertainment, recreation, exhibition, cultural, or
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athletic activity;
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(g) services for repairs or renovations of tangible personal property or services to install
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tangible personal property in connection with other tangible personal property;
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(h) except as provided in Subsection
59-12-104
(7), cleaning or washing of tangible
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personal property;
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(i) tourist home, hotel, motel, or trailer court accommodations and services for less than
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30 consecutive days;
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(j) laundry and dry cleaning services;
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(k) leases and rentals of tangible personal property if the property situs is in this state, if
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the lessee took possession in this state, or if the property is stored, used, or otherwise consumed
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in this state;
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(l) tangible personal property stored, used, or consumed in this state; and
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(m) prepaid telephone calling cards.
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(2) Except for Subsection (1)(d), the rates of the tax levied under Subsection (1) shall be:
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(a) 5% through June 30, 1994;
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(b) 4.875% beginning on July 1, 1994 through June 30, 1997; and
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(c) 4.75% beginning on July 1, 1997.
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(3) The rates of the tax levied under Subsection (1)(d) shall be 2% from and after January
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1, 1990.
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(4) (a) There shall be deposited in an Olympics special revenue fund or funds as determined
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by the Division of Finance under Section
51-5-4
, for the use of the Utah Sports Authority created
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under Title 63A, Chapter 7, Utah Sports Authority Act:
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(i) from January 1, 1990, through December 31, 1999, the amount of sales and use tax
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generated by a 1/64% tax rate on the taxable items and services under Subsection (1);
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(ii) from January 1, 1990, through June 30, 1999, the amount of revenue generated by a
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1/64% tax rate under Section
59-12-204
or Section
59-12-205
on the taxable items and services
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under Subsection (1); and
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(iii) interest earned on the amounts under Subsections (4)(a)(i) and (ii).
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(b) These funds shall be used:
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(i) by the Utah Sports Authority as follows:
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(A) to the extent funds are available, to transfer directly to a debt service fund or to
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otherwise reimburse to the state any amount expended on debt service or any other cost of any
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bonds issued by the state to construct any public sports facility as defined in Section
63A-7-103
;
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(B) to pay for the actual and necessary operating, administrative, legal, and other expenses
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of the Utah Sports Authority, but not including protocol expenses for seeking and obtaining the
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right to host the Winter Olympic Games; and
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(C) unless the Legislature appropriates additional funds from the Olympics Special
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Revenue Fund to the Utah Sports Authority, the Utah Sports Authority may not expend, loan, or
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pledge in the aggregate more than:
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(I) $59,000,000 of sales and use tax deposited into the Olympics special revenue fund
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under Subsection (4)(a);
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(II) the interest earned on the amount described in Subsection (4)(b)(i)(C)(I); and
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(III) the revenues deposited into the Olympics Special Revenue Fund that are not sales and
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use taxes deposited under Subsection (4)(a) or interest on the sales and use taxes;
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(ii) to pay salary, benefits, or administrative costs associated with the State Olympic
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Officer under Subsection
63A-10-103
(3), except that the salary, benefits, or administrative costs
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may not be paid from the sales and tax revenues generated by municipalities or counties and
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deposited under Subsection (4)(a)(ii).
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(c) A payment of salary, benefits, or administrative costs under Subsection
63A-10-103
(3)
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is not considered an expenditure of the Utah Sports Authority.
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(d) If the Legislature appropriates additional funds under Subsection (4)(b)(i)(C), the
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authority may not expend, loan, pledge, or enter into any agreement to expend, loan, or pledge the
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appropriated funds unless the authority:
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(i) contracts in writing for the full reimbursement of the monies to the Olympics special
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revenue fund by a public sports entity or other person benefitting from the expenditure; and
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(ii) obtains a security interest that secures payment or performance of the obligation to
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reimburse.
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(e) A contract or agreement entered into in violation of Subsection (4)(d) is void.
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(5) (a) [From July 1, 1997, the annual] The amount of sales and use tax generated annually
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by a [1/8%] 1/16% tax rate on the taxable items and services under Subsection (1) shall be used
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[as follows: (i) 50% shall be used for water and wastewater projects] as provided in Subsections
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(5)(b) through [(f); and] (5)(g).
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[(ii) 50% shall be used for transportation projects as provided in Subsections (5)(g)
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through (h).]
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(b) Beginning on July 1, 2001, $3,000,000 each year shall be transferred to the Species
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Protection Account created in Section
63-34-14
.
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[(b)] (c) Five hundred thousand dollars each year shall be transferred to the Agriculture
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Resource Development Fund created in Section
4-18-6
.
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(d) One hundred thousand dollars each year shall be transferred as dedicated credits to the
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Division of Water Rights to cover the costs incurred in hiring legal and technical staff for the
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adjudication of water rights. At the end of each fiscal year:
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(i) 50% of any remaining balance shall lapse to the Water Resources Conservation and
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Development Fund created in Section
73-10-24
;
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(ii) 25% of any remaining balance shall lapse to the Utah Wastewater Loan Program
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subaccount created in Section
73-10c-5
; and
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(iii) 25% of any remaining balance shall lapse to the Drinking Water Loan Program
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subaccount created in Section
73-10c-5
.
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[(c)] (e) Fifty percent of the remaining amount generated by [50% of] the [1/8%] 1/16%
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tax rate shall be transferred to the Water Resources Conservation and Development Fund created
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in Section
73-10-24
for use by the Division of Water Resources. In addition to the uses allowed
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of the fund under Section
73-10-24
, the fund may also be used to:
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(i) provide a portion of the local cost share, not to exceed in any fiscal year 50% of the
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funds made available to the Division of Water Resources under this section, of potential project
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features of the Central Utah Project;
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(ii) conduct hydrologic and geotechnical investigations by the Department of Natural
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Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
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quantifying surface and ground water resources and describing the hydrologic systems of an area
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in sufficient detail so as to enable local and state resource managers to plan for and accommodate
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growth in water use without jeopardizing the resource;
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(iii) fund state required dam safety improvements; and
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(iv) protect the state's interest in interstate water compact allocations, including the hiring
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of technical and legal staff.
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[(d)] (f) Twenty-five percent of the remaining amount generated by [50% of] the [1/8%]
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1/16% tax rate shall be transferred to the Utah Wastewater Loan Program subaccount created in
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Section
73-10c-5
for use by the Water Quality Board to fund wastewater projects as defined in
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Section
73-10b-2
.
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[(e)] (g) Twenty-five percent of the remaining amount generated by [50% of] the [1/8%]
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1/16% tax rate shall be transferred to the Drinking Water Loan Program subaccount created in
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Section
73-10c-5
for use by the Division of Drinking Water to:
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(i) provide for the installation and repair of collection, treatment, storage, and distribution
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facilities for any public water system, as defined in Section
19-4-102
;
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(ii) develop underground sources of water, including springs and wells; and
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(iii) develop surface water sources.
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[(f) Notwithstanding Subsections (5)(b), (c), (d), and (e), $100,000 of the remaining
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amount generated by 50% of the 1/8% tax rate each year shall be transferred as dedicated credits
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to the Division of Water Rights to cover the costs incurred in hiring legal and other technical staff
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for the adjudication of water rights. Any remaining balance at the end of each fiscal year shall
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lapse back to the contributing funds on a prorated basis.]
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[(g) Fifty percent of the 1/8% tax rate shall be transferred to the class B and class C roads
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account to be expended as provided in Title 72, Chapter 2, Transportation Finances Act, for the
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use of class B and C road funds except as provided in Subsection (5)(h).]
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(6) (a) The amount of sales and use tax generated annually by a 1/16% tax rate on the
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taxable items and services under Subsection (1) shall be used as provided in Subsections (6)(b)
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through (6)(d).
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[(h)] (b) (i) [If H.B. 53, "Transportation Corridor Preservation," passes in the 1996
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General Session, $500,000] Five hundred thousand dollars each year shall be transferred to the
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Transportation Corridor Preservation Revolving Loan Fund[, and if H.B. 121, "State Park Access
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Roads," passes in the 1996 General Session, from July 1, 1997, through June 30, 2006, $500,000
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shall be transferred to the Department of Transportation for the State Park Access Highways
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Improvement Program. The remaining amount generated by 50% of the 1/8% tax rate shall be
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transferred to the class B and class C roads account] created in Section
72-2-117
.
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(ii) At least 50% of the money transferred to [the] Transportation Corridor Preservation
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Revolving Loan Fund under Subsection [(5)(h)] (6)(b)(i) shall be used to fund loan applications
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made by the Department of Transportation at the request of local governments.
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(c) From July 1, 1997, through June 30, 2006, $500,000 each year shall be transferred to
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the Department of Transportation for the State Park Access Highways Improvement Program
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created in Section
72-3-207
.
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(d) The remaining amount generated by the 1/16% tax rate shall be transferred to the class
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B and class C roads account to be expended as provided in Title 72, Chapter 2, Transportation
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Finances Act, for the use of class B and C roads.
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[(6)] (7) (a) Beginning on January 1, 2000, the Division of Finance shall deposit into the
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Centennial Highway Fund created in Section
72-2-118
a portion of the state sales and use tax
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under Subsections (2) and (3) equal to the revenues generated by a 1/64% tax rate on the taxable
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items and services under Subsection (1).
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(b) Except for sales and use taxes deposited under Subsection [(7)] (8), beginning on July
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1, 1999, the revenues generated by the 1/64% tax rate:
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(i) retained under Subsection
59-12-204
[(7)] (8)(a) shall be retained by the counties, cities,
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or towns as provided in Section
59-12-204
; and
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(ii) retained under Subsection
59-12-205
(4)(a) shall be distributed to each county, city, and
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town as provided in Section
59-12-205
.
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[(7)] (8) Beginning on July 1, 1999, the commission shall deposit into the Airport to
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University of Utah Light Rail Restricted Account created in Section
17A-2-1064
the portion of the
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sales and use tax under Sections
59-12-204
and
59-12-205
that is:
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(a) generated by a city or town that will have constructed within its boundaries the Airport
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to University of Utah Light Rail described in the Transportation Equity Act for the 21st Century,
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Pub. L. No. 105-178, Sec. 3030(c)(2)(B)(i)(II), 112 Stat. 107; and
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(b) equal to the revenues generated by a 1/64% tax rate on the taxable items and services
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under Subsection (1).
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Section 2.
Section
72-2-118
is amended to read:
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72-2-118. Centennial Highway Fund.
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(1) There is created a special revenue fund entitled the Centennial Highway Fund.
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(2) The fund consists of monies generated from the following revenue sources:
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(a) any voluntary contributions received for the construction, major reconstruction, or
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major renovation of state or federal highways;
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(b) appropriations made to the fund by the Legislature;
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(c) registration fees designated under Subsection
41-1a-1201
(6); and
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(d) the sales and use tax amounts provided for in [Subsection] Section
59-12-103
[(6)].
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(3) (a) The fund shall earn interest.
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(b) All interest earned on fund monies shall be deposited into the fund.
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(4) The executive director may use fund monies, as prioritized by the Transportation
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Commission, only to pay the costs of construction, major reconstruction, or major renovation to
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state and federal highways.
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Section 3. Effective date.
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This act takes effect on July 1, 2001.
Legislative Review Note
as of 1-26-00 5:17 PM
A limited legal review of this legislation raises no obvious constitutional or statutory concerns.