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S.B. 209
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SALES AND USE TAXES - NOTICE AND
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EFFECTIVE DATE
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2000 GENERAL SESSION
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STATE OF UTAH
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Sponsor: John L. Valentine
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AN ACT RELATING TO THE MUNICIPAL ENERGY SALES AND USE TAX AND THE
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SALES AND USE TAX ACT; SUBJECTING CERTAIN SALES AND USE TAXES TO
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UNIFORM PROVISIONS RELATING TO EFFECTIVE DATES AND PROVIDING NOTICE
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OF CERTAIN ACTIONS BY A COUNTY, CITY, OR TOWN TO THE UTAH STATE TAX
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COMMISSION; 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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10-1-304, as enacted by Chapter 280, Laws of Utah 1996
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59-12-301, as last amended by Chapter 291, Laws of Utah 1998
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59-12-354, as enacted by Chapter 305, Laws of Utah 1997
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59-12-402, as last amended by Chapter 291, Laws of Utah 1998
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59-12-603, as last amended by Chapters 289 and 291, Laws of Utah 1998
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59-12-703, as last amended by Chapters 209 and 291, Laws of Utah 1998
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59-12-1001, as last amended by Chapter 291, Laws of Utah 1998
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59-12-1102, as last amended by Chapter 13, Laws of Utah 1998
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59-12-1302, as enacted by Chapter 243, Laws of Utah 1998
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ENACTS:
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59-12-208.1, Utah Code Annotated 1953
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59-12-355, Utah Code Annotated 1953
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59-12-403, Utah Code Annotated 1953
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59-12-504, Utah Code Annotated 1953
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59-12-805, Utah Code Annotated 1953
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REPEALS:
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10-1-309, as enacted by Chapter 280, Laws of Utah 1996
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59-12-208, as renumbered and amended by Chapter 5, Laws of Utah 1987
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Be it enacted by the Legislature of the state of Utah:
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Section 1.
Section
10-1-304
is amended to read:
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10-1-304. Municipality may levy tax -- Rate.
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(1) By ordinance as provided in Section
10-1-305
, a municipality may levy a municipal
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energy sales and use tax on the sale or use of taxable energy within the municipality of up to 6%
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of the delivered value of the taxable energy.
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(2) A municipal energy sales and use tax imposed under this part may be in addition to any
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local option sales and use tax imposed by the municipality as provided in Title 59, Chapter 12, Part
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2, The Local Sales and Use Tax Act.
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(3) (a) For purposes of this Subsection (3):
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(i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4,
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Annexation.
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(ii) "Annexing area" means an area that is annexed into a city or town.
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(b) (i) If, on or after May 1, 2000, a city or town enacts or repeals a tax or changes the rate
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of a tax under this part, the enactment, repeal, or change shall take effect:
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(A) on the first day of a calendar quarter; and
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(B) after a 75-day period beginning on the date the commission receives notice meeting
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the requirements of Subsection (3)(b)(ii) from the city or town.
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(ii) The notice described in Subsection (3)(b)(i)(B) shall state:
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(A) that the city or town will enact or repeal a tax or change the rate of a tax under this
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part;
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(B) the statutory authority for the tax described in Subsection (3)(b)(ii)(A);
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(C) the effective date of the tax described in Subsection (3)(b)(ii)(A); and
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(D) if the city or town enacts the tax or changes the rate of the tax described in Subsection
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(3)(b)(ii)(A), the new rate of the tax.
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(c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
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in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
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(A) on the first day of a calendar quarter; and
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(B) after a 75-day period beginning on the date the commission receives notice meeting
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the requirements of Subsection (3)(c)(ii) from the city or town that annexes the annexing area.
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(ii) The notice described in Subsection (3)(c)(i)(B) shall state:
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(A) that the annexation described in Subsection (3)(c)(i) will result in a change in the rate
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of a tax under this part for the annexing area;
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(B) the statutory authority for the tax described in Subsection (3)(c)(ii)(A);
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(C) the effective date of the tax described in Subsection (3)(c)(ii)(A); and
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(D) the new rate of the tax described in Subsection (3)(c)(ii)(A).
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Section 2.
Section
59-12-208.1
is enacted to read:
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59-12-208.1. Imposition or repeal of tax -- Tax rate change - Effective date -- Notice
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requirements.
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(1) For purposes of this section:
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(a) "Annexation" means an annexation to:
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(i) a county under Title 17, Chapter 2, Annexation to County; or
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(ii) a city or town under Title 10, Chapter 2, Part 4, Annexation.
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(b) "Annexing area" means an area that is annexed into a county, city, or town.
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(2) (a) If, on or after May 1, 2000, a county, city, or town enacts or repeals a tax or changes
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the rate of a tax under this part, the enactment, repeal, or change shall take effect:
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(i) on the first day of a calendar quarter; and
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(ii) after a 75-day period beginning on the date the commission receives notice meeting
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the requirements of Subsection (2)(b) from the county, city, or town.
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(b) The notice described in Subsection (2)(a)(ii) shall state:
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(i) that the county, city, or town will enact or repeal a tax or change the rate of a tax under
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this part;
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(ii) the statutory authority for the tax described in Subsection (2)(b)(i);
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(iii) the effective date of the tax described in Subsection (2)(b)(i); and
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(iv) if the county, city, or town enacts the tax or changes the rate of the tax described in
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Subsection (2)(b)(i), the new rate of the tax.
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(3) (a) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
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in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
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(i) on the first day of a calendar quarter; and
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(ii) after a 75-day period beginning on the date the commission receives notice meeting
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the requirements of Subsection (3)(b) from the county, city, or town that annexes the annexing
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area.
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(b) The notice described in Subsection (3)(a)(ii) shall state:
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(i) that the annexation described in Subsection (3)(a) will result in a change in the rate of
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a tax under this part for the annexing area;
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(ii) the statutory authority for the tax described in Subsection (3)(b)(i);
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(iii) the effective date of the tax described in Subsection (3)(b)(i); and
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(iv) the new rate of the tax described in Subsection (3)(b)(i).
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Section 3.
Section
59-12-301
is amended to read:
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59-12-301. Transient room tax -- Rate.
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(1) (a) Any county legislative body may impose a transient room tax not to exceed 3% of
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the rent for every occupancy of a suite, room, or rooms on all persons, companies, corporations,
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or other similar persons, groups, or organizations doing business as motor courts, motels, hotels,
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inns, or similar public accommodations.
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(b) A county legislative body imposing a tax under this part shall impose the tax on the
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rents described in Subsection (1)(a) relating to the Olympic Winter Games of 2002 made to or by
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an organization exempt from federal income taxation under Section 501(c)(3), Internal Revenue
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Code, except for rents described in Subsection (1)(a):
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(i) paid for in full by the Salt Lake Organizing Committee for the Olympic Winter Games
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of 2002;
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(ii) exclusively used by:
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(A) an officer, a trustee, or an employee of the Salt Lake Organizing Committee for the
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Olympic Winter Games of 2002; or
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(B) a volunteer supervised by the Salt Lake Organizing Committee for the Olympic Winter
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Games of 2002; and
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(iii) for which the Salt Lake Organizing Committee for the Olympic Winter Games of
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2002 does not receive reimbursement.
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(2) [Any] Subject to Subsection (3), a county legislative body:
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(a) may[, from time to time,] increase or decrease the transient room tax [as necessary or
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desirable]; and
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(b) shall regulate the transient room tax by ordinance.
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(3) (a) For purposes of this Subsection (3):
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(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
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to County.
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(ii) "Annexing area" means an area that is annexed into a county.
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(b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of
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a tax under this part, the enactment, repeal, or change shall take effect:
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(A) on the first day of a calendar quarter; and
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(B) after a 75-day period beginning on the date the commission receives notice meeting
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the requirements of Subsection (3)(b)(ii) from the county.
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(ii) The notice described in Subsection (3)(b)(i)(B) shall state:
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(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
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(B) the statutory authority for the tax described in Subsection (3)(b)(ii)(A);
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(C) the effective date of the tax described in Subsection (3)(b)(ii)(A); and
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(D) if the county enacts the tax or changes the rate of the tax described in Subsection
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(3)(b)(ii)(A), the new rate of the tax.
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(c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
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in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
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(A) on the first day of a calendar quarter; and
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(B) after a 75-day period beginning on the date the commission receives notice meeting
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the requirements of Subsection (3)(c)(ii) from the county that annexes the annexing area.
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(ii) The notice described in Subsection (3)(c)(i)(B) shall state:
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(A) that the annexation described in Subsection (3)(c)(i) will result in a change in the rate
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of a tax under this part for the annexing area;
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(B) the statutory authority for the tax described in Subsection (3)(c)(ii)(A);
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(C) the effective date of the tax described in Subsection (3)(c)(ii)(A); and
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(D) the new rate of the tax described in Subsection (3)(c)(ii)(A).
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Section 4.
Section
59-12-354
is amended to read:
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59-12-354. Collection of tax -- Penalties -- Commission to interpret, audit, and
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adjudicate transient room tax.
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(1) Except as provided in Subsection (2), a governing body of a municipality levying a
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transient room tax under this part shall levy the tax at the same time and collect the tax in the same
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manner as provided in Part 2, The Local Sales and Use Tax Act.
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(2) Notwithstanding Section
59-12-206
, a municipality imposing a transient room tax
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under this part:
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(a) may collect the tax and is not required to:
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(i) transmit revenues generated by the tax to the commission; or
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(ii) contract with the commission to collect the tax;
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(b) shall report the revenues it collects to the commission as provided in Section
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59-12-207
; and
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(c) subject to the limitations of Subsections (3) and (4), may adopt an ordinance imposing
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penalties and interest on a person who:
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(i) is required to pay the tax under this part; and
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(ii) does not remit the tax to the collecting agent in a timely manner.
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(3) A governing body of a municipality adopting an ordinance imposing penalties and
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interest under Subsection (2)(c) may impose penalties and interest in amounts that are less than or
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equal to the penalties and interest rates authorized for the commission under Sections
59-1-401
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and
59-1-402
.
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(4) A municipality may adopt an ordinance imposing penalties and interest under
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Subsection (2)(c) only if the municipality does not contract with the commission to collect the tax.
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(5) If a municipality elects to collect the tax as provided in Subsection (2), the commission
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shall interpret, audit, and adjudicate the tax imposed under this part.
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[(6) A municipality imposing a tax under this part shall:]
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[(a) collect the tax on the first day of a calendar quarter; and]
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[(b) notify the commission at least 30 days before the day on which the commission is
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required to collect the tax.]
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Section 5.
Section
59-12-355
is enacted to read:
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59-12-355. Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice
179
requirements.
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(1) For purposes of this section:
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(a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4,
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Annexation.
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(b) "Annexing area" means an area that is annexed into a city or town.
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(2) (a) If, on or after May 1, 2000, a city or town enacts or repeals a tax or changes the rate
185
of a tax under this part, the enactment, repeal, or change shall take effect:
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(i) on the first day of a calendar quarter; and
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(ii) after a 75-day period beginning on the date the commission receives notice meeting
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the requirements of Subsection (2)(b) from the city or town.
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(b) The notice described in Subsection (2)(a)(ii) shall state:
190
(i) that the city or town will enact or repeal a tax or change the rate of a tax under this part;
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(ii) the statutory authority for the tax described in Subsection (2)(b)(i);
192
(iii) the effective date of the tax described in Subsection (2)(b)(i); and
193
(iv) if the city or town enacts the tax or changes the rate of the tax described in Subsection
194
(2)(b)(i), the new rate of the tax.
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(3) (a) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
196
in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
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(i) on the first day of a calendar quarter; and
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(ii) after a 75-day period beginning on the date the commission receives notice meeting
199
the requirements of Subsection (3)(b) from the city or town that annexes the annexing area.
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(b) The notice described in Subsection (3)(a)(ii) shall state:
201
(i) that the annexation described in Subsection (3)(a) will result in a change in the rate of
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a tax under this part for the annexing area;
203
(ii) the statutory authority for the tax described in Subsection (3)(b)(i);
204
(iii) the effective date of the tax described in Subsection (3)(b)(i); and
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(iv) the new rate of the tax described in Subsection (3)(b)(i).
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Section 6.
Section
59-12-402
is amended to read:
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59-12-402. Additional resort communities sales tax -- Rate -- Collection fees --
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Resolution and voter approval requirements -- Election requirements -- Notice requirements
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-- Ordinance requirements.
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(1) Subject to the limitations of Subsections (2) through (6), the governing body of a
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municipality in which the transient room capacity is greater than or equal to 66% of the permanent
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census population may, in addition to the sales tax authorized under Section
59-12-401
, impose
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an additional resort communities sales tax in an amount that is less than or equal to 1/2% on the
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sales and uses described in Subsection
59-12-103
(1), subject to the exemptions provided for in
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Section
59-12-104
, and shall exempt from that additional tax wholesale sales and sales of single
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items for which consideration paid is $2,500 or more.
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(2) An amount equal to the total of any costs incurred by the state in connection with the
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implementation of Subsection (1) which exceed, in any year, the revenues received by the state
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from its collection fees received in connection with the implementation of Subsection (1) shall be
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paid over to the state General Fund by the cities and towns which impose the tax provided for in
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Subsection (1). Payment costs shall be allocated proportionally among those cities and towns
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according to the amount of revenue the respective cities and towns generate in that year through
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imposition of that tax.
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(3) To impose an additional resort communities sales tax under this section, the governing
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body of the municipality shall:
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(a) pass a resolution approving the tax; and
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(b) except as provided in Subsection (6), obtain voter approval for the tax as provided in
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Subsection (4).
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(4) To obtain voter approval for an additional resort communities sales tax under
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Subsection (3)(b), a municipality shall:
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(a) hold the additional resort communities sales tax election during:
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(i) a regular general election; or
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(ii) a municipal general election; and
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(b) publish notice of the election:
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(i) 15 days or more before the day on which the election is held; and
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(ii) in a newspaper of general circulation in the municipality.
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(5) [(a)] An ordinance approving an additional resort communities sales tax under this
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section shall provide an effective date for the tax as provided in Section
59-12-403
.
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[(b) A municipality imposing a tax under this section shall:]
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[(i) collect the tax on the first day of a calendar quarter; and]
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[(ii) notify the commission at least 30 days before the day on which the commission is
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required to collect the tax.]
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(6) (a) Except as provided in Subsection (6)(b), a municipality is not subject to the voter
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approval requirements of Subsection (3)(b) if, on or before January 1, 1996, the municipality
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imposed a license fee or tax on businesses based on gross receipts pursuant to Section
10-1-203
.
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(b) The exception from the voter approval requirements in Subsection (6)(a) does not
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apply to a municipality that, on or before January 1, 1996, imposed a license fee or tax on only one
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class of businesses based on gross receipts pursuant to Section
10-1-203
.
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Section 7.
Section
59-12-403
is enacted to read:
250
59-12-403. Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice
251
requirements.
252
(1) For purposes of this section:
253
(a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4,
254
Annexation.
255
(b) "Annexing area" means an area that is annexed into a city or town.
256
(2) (a) If, on or after May 1, 2000, a city or town enacts or repeals a tax or changes the rate
257
of a tax under this part, the enactment, repeal, or change shall take effect:
258
(i) on the first day of a calendar quarter; and
259
(ii) after a 75-day period beginning on the date the commission receives notice meeting
260
the requirements of Subsection (2)(b) from the city or town.
261
(b) The notice described in Subsection (2)(a)(ii) shall state:
262
(i) that the city or town will enact or repeal a tax or change the rate of a tax under this part;
263
(ii) the statutory authority for the tax described in Subsection (2)(b)(i);
264
(iii) the effective date of the tax described in Subsection (2)(b)(i); and
265
(iv) if the city or town enacts the tax or changes the rate of the tax described in Subsection
266
(2)(b)(i), the new rate of the tax.
267
(3) (a) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
268
in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
269
(i) on the first day of a calendar quarter; and
270
(ii) after a 75-day period beginning on the date the commission receives notice meeting
271
the requirements of Subsection (3)(b) from the city or town that annexes the annexing area.
272
(b) The notice described in Subsection (3)(a)(ii) shall state:
273
(i) that the annexation described in Subsection (3)(a) will result in a change in the rate of
274
a tax under this part for the annexing area;
275
(ii) the statutory authority for the tax described in Subsection (3)(b)(i);
276
(iii) the effective date of the tax described in Subsection (3)(b)(i); and
277
(iv) the new rate of the tax described in Subsection (3)(b)(i).
278
Section 8.
Section
59-12-504
is enacted to read:
279
59-12-504. Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice
280
requirements.
281
(1) For purposes of this section:
282
(a) "Annexation" means an annexation to:
283
(i) a county under Title 17, Chapter 2, Annexation to County; or
284
(ii) a city or town under Title 10, Chapter 2, Part 4, Annexation.
285
(b) "Annexing area" means an area that is annexed into a county, city, or town.
286
(2) (a) If, on or after May 1, 2000, a county, city, or town enacts or repeals a tax or changes
287
the rate of a tax under this part, the enactment, repeal, or change shall take effect:
288
(i) on the first day of a calendar quarter; and
289
(ii) after a 75-day period beginning on the date the commission receives notice meeting
290
the requirements of Subsection (2)(b) from the county, city, or town.
291
(b) The notice described in Subsection (2)(a)(ii) shall state:
292
(i) that the county, city, or town will enact or repeal a tax or change the rate of a tax under
293
this part;
294
(ii) the statutory authority for the tax described in Subsection (2)(b)(i);
295
(iii) the effective date of the tax described in Subsection (2)(b)(i); and
296
(iv) if the county, city, or town enacts the tax or changes the rate of the tax described in
297
Subsection (2)(b)(i), the new rate of the tax.
298
(3) (a) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
299
in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
300
(i) on the first day of a calendar quarter; and
301
(ii) after a 75-day period beginning on the date the commission receives notice meeting
302
the requirements of Subsection (3)(b) from the county, city, or town that annexes the annexing
303
area.
304
(b) The notice described in Subsection (3)(a)(ii) shall state:
305
(i) that the annexation described in Subsection (3)(a) will result in a change in the rate of
306
a tax under this part for the annexing area;
307
(ii) the statutory authority for the tax described in Subsection (3)(b)(i);
308
(iii) the effective date of the tax described in Subsection (3)(b)(i); and
309
(iv) the new rate of the tax described in Subsection (3)(b)(i).
310
Section 9.
Section
59-12-603
is amended to read:
311
59-12-603. County tax -- Bases -- Rates -- Ordinance required -- Collection --
312
Administration -- Distribution.
313
(1) In addition to any other taxes, a county legislative body may, as provided in this part,
314
impose a tourism, recreation, cultural, and convention tax as follows:
315
(a) (i) a county legislative body of any county may impose a tax of not to exceed 3% on
316
all short-term leases and rentals of motor vehicles not exceeding 30 days, except for leases and
317
rentals of motor vehicles made for the purpose of temporarily replacing a person's motor vehicle
318
that is being repaired pursuant to a repair or an insurance agreement;
319
(ii) beginning on or after January 1, 1999, a county legislative body of any county
320
imposing a tax under Subsection (1)(a)(i) may, in addition to imposing the tax under Subsection
321
(1)(a)(i), impose a tax of not to exceed 4% on all short-term leases and rentals of motor vehicles
322
not exceeding 30 days, except for leases and rentals of motor vehicles made for the purpose of
323
temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair or an
324
insurance agreement;
325
(b) a county legislative body of any county may impose a tax of not to exceed 1% of all
326
sales of prepared foods and beverages that are sold by restaurants; and
327
(c) a county legislative body of any county may impose a tax of not to exceed 1/2% of the
328
rent for every occupancy of a suite, room, or rooms on all persons, companies, corporations, or
329
other similar persons, groups, or organizations doing business as motor courts, motels, hotels, inns,
330
or similar public accommodations.
331
(2) The revenue from the imposition of the taxes provided for in Subsections (1)(a)
332
through (c) may be used for the purposes of financing, in whole or in part, tourism promotion, and
333
the development, operation, and maintenance of tourist, recreation, cultural, and convention
334
facilities as defined in Section
59-12-602
.
335
(3) The tax imposed under Subsection (1)(c) shall be in addition to the transient room tax
336
imposed under Part 3 and may be imposed only by a county of the first class.
337
(4) (a) A tax imposed under this part shall be levied at the same time and collected in the
338
same manner as provided in Part 2, The Local Sales and Use Tax Act, except that the collection
339
and distribution of the tax revenue is not subject to the provisions of Subsection
59-12-205
(2).
340
(b) A tax imposed under this part may be pledged as security for bonds, notes, or other
341
evidences of indebtedness incurred by a county under Title 11, Chapter 14, Utah Municipal Bond
342
Act, to finance tourism, recreation, cultural, and convention facilities.
343
(5) (a) In order to impose the tax under Subsection (1), each county legislative body shall
344
annually adopt an ordinance imposing the tax.
345
(b) (i) The ordinance under Subsection (5)(a) shall include provisions substantially the
346
same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on
347
those items and sales described in Subsection (1).
348
(ii) A county legislative body imposing a tax under this part shall impose the tax as
349
provided in this section on the leases, rentals, and sales described in Subsection (1) relating to the
350
Olympic Winter Games of 2002 made to or by an organization exempt from federal income
351
taxation under Section 501(c)(3), Internal Revenue Code, except for leases, rentals, and sales
352
described in Subsection (1):
353
(A) paid for in full by the Salt Lake Organizing Committee for the Olympic Winter Games
354
of 2002;
355
(B) exclusively used by:
356
(I) an officer, a trustee, or an employee of the Salt Lake Organizing Committee for the
357
Olympic Winter Games of 2002; or
358
(II) a volunteer supervised by the Salt Lake Organizing Committee for the Olympic Winter
359
Games of 2002; and
360
(C) for which the Salt Lake Organizing Committee for the Olympic Winter Games of 2002
361
does not receive reimbursement.
362
(c) The name of the county as the taxing agency shall be substituted for that of the state
363
where necessary, and an additional license is not required if one has been or is issued under
364
Section
59-12-106
.
365
(6) In order to maintain in effect its tax ordinance adopted under this part, each county
366
legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,
367
Tax Collection, adopt amendments to its tax ordinance to conform with the applicable amendments
368
to Part 1, Tax Collection.
369
(7) The commission shall:
370
(a) administer, collect, and enforce the tax authorized under this part pursuant to:
371
(i) the same procedures used to administer, collect, and enforce the sales and use tax under
372
Part 1, Tax Collection; and
373
(ii) Chapter 1, General Taxation Policies;
374
(b) (i) except as provided in Subsection (7)(c), for a tax under this part other than the tax
375
under Subsection (1)(a)(ii), distribute the revenues to the county imposing the tax; and
376
(ii) except as provided in Subsection (7)(c), for a tax under Subsection (1)(a)(ii), distribute
377
the revenues according to the distribution formula provided in Subsection (8); and
378
(c) deduct from the distributions under Subsection (7)(b) an administrative charge for
379
collecting the tax as provided in Section
59-12-206
.
380
(8) The commission shall distribute the revenues generated by the tax under Subsection
381
(1)(a)(ii) to each county collecting a tax under Subsection (1)(a)(ii) according to the following
382
formula:
383
(a) the commission shall distribute 70% of the revenues based on the percentages
384
generated by dividing the revenues collected by each county under Subsection (1)(a)(ii) by the total
385
revenues collected by all counties under Subsection (1)(a)(ii); and
386
(b) the commission shall distribute 30% of the revenues based on the percentages
387
generated by dividing the population of each county collecting a tax under Subsection (1)(a)(ii)
388
by the total population of all counties collecting a tax under Subsection (1)(a)(ii).
389
(9) (a) For purposes of this Subsection (9):
390
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
391
to County.
392
(ii) "Annexing area" means an area that is annexed into a county.
393
(b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of
394
a tax under this part, the enactment, repeal, or change shall take effect:
395
(A) on the first day of a calendar quarter; and
396
(B) after a 75-day period beginning on the date the commission receives notice meeting
397
the requirements of Subsection (9)(b)(ii) from the county.
398
(ii) The notice described in Subsection (9)(b)(i)(B) shall state:
399
(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
400
(B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
401
(C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
402
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
403
(9)(b)(ii)(A), the new rate of the tax.
404
(c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
405
in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
406
(A) on the first day of a calendar quarter; and
407
(B) after a 75-day period beginning on the date the commission receives notice meeting
408
the requirements of Subsection (9)(c)(ii) from the county that annexes the annexing area.
409
(ii) The notice described in Subsection (9)(c)(i)(B) shall state:
410
(A) that the annexation described in Subsection (9)(c)(i) will result in a change in the rate
411
of a tax under this part for the annexing area;
412
(B) the statutory authority for the tax described in Subsection (9)(c)(ii)(A);
413
(C) the effective date of the tax described in Subsection (9)(c)(ii)(A); and
414
(D) the new rate of the tax described in Subsection (9)(c)(ii)(A).
415
Section 10.
Section
59-12-703
is amended to read:
416
59-12-703. Opinion question election -- Imposition of tax -- Uses of tax monies.
417
(1) (a) Any county legislative body may, by majority vote of all members, submit an
418
opinion question to the residents of that county so that each resident has an opportunity to express
419
the resident's opinion on the imposition of a local sales and use tax of 1/10 of 1% on the sales and
420
uses described in Subsection
59-12-103
(1), subject to the exemptions provided for in Section
421
59-12-104
, to fund recreational and zoological facilities and botanical, cultural, and zoological
422
organizations in that county.
423
(b) The election shall follow the procedures outlined in Title 11, Chapter 14, Utah
424
Municipal Bond Act.
425
(2) [(a)] If the county legislative body determines that a majority of the qualified electors
426
voting on the opinion question has assented to the imposition of a local sales and use tax as
427
prescribed in Subsection (1)(a), the county legislative body may, by a majority vote of all
428
members, impose such a tax.
429
[(b) If the county legislative body imposes a tax under Subsection (2)(a), the tax shall be
430
imposed at the beginning of the quarter following the county legislative body's decision to impose
431
such a tax.]
432
(3) The monies generated from any tax imposed under Subsection (2) shall be used for
433
financing recreational and zoological facilities and ongoing operating expenses of botanical,
434
cultural, and zoological organizations within the county.
435
(4) Taxes imposed under this part shall be:
436
(a) levied at the same time and collected in the same manner as provided in Title 59,
437
Chapter 12, Part 2, The Local Sales and Use Tax Act, except that the collection and distribution
438
of the tax revenue is not subject to Subsection
59-12-205
(2); and
439
(b) levied for a period of ten years and may be reauthorized at the end of the ten-year
440
period in accordance with this section.
441
(5) (a) For purposes of this Subsection (5):
442
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
443
to County.
444
(ii) "Annexing area" means an area that is annexed into a county.
445
(b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of
446
a tax under this part, the enactment, repeal, or change shall take effect:
447
(A) on the first day of a calendar quarter; and
448
(B) after a 75-day period beginning on the date the commission receives notice meeting
449
the requirements of Subsection (5)(b)(ii) from the county.
450
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
451
(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
452
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
453
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
454
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
455
(5)(b)(ii)(A), the new rate of the tax.
456
(c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
457
in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
458
(A) on the first day of a calendar quarter; and
459
(B) after a 75-day period beginning on the date the commission receives notice meeting
460
the requirements of Subsection (5)(c)(ii) from the county that annexes the annexing area.
461
(ii) The notice described in Subsection (5)(c)(i)(B) shall state:
462
(A) that the annexation described in Subsection (5)(c)(i) will result in a change in the rate
463
of a tax under this part for the annexing area;
464
(B) the statutory authority for the tax described in Subsection (5)(c)(ii)(A);
465
(C) the effective date of the tax described in Subsection (5)(c)(ii)(A); and
466
(D) the new rate of the tax described in Subsection (5)(c)(ii)(A).
467
Section 11.
Section
59-12-805
is enacted to read:
468
59-12-805. Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice
469
requirements.
470
(1) For purposes of this section:
471
(a) "Annexation" means an annexation to:
472
(i) a county under Title 17, Chapter 2, Annexation to County; or
473
(ii) a city or town under Title 10, Chapter 2, Part 4, Annexation.
474
(b) "Annexing area" means an area that is annexed into a county, city, or town.
475
(2) (a) If, on or after May 1, 2000, a county, city, or town enacts or repeals a tax or changes
476
the rate of a tax under this part, the enactment, repeal, or change shall take effect:
477
(i) on the first day of a calendar quarter; and
478
(ii) after a 75-day period beginning on the date the commission receives notice meeting
479
the requirements of Subsection (2)(b) from the county, city, or town.
480
(b) The notice described in Subsection (2)(a)(ii) shall state:
481
(i) that the county, city, or town will enact or repeal a tax or change the rate of a tax under
482
this part;
483
(ii) the statutory authority for the tax described in Subsection (2)(b)(i);
484
(iii) the effective date of the tax described in Subsection (2)(b)(i); and
485
(iv) if the county, city, or town enacts the tax or changes the rate of the tax described in
486
Subsection (2)(b)(i), the new rate of the tax.
487
(3) (a) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
488
in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
489
(i) on the first day of a calendar quarter; and
490
(ii) after a 75-day period beginning on the date the commission receives notice meeting
491
the requirements of Subsection (3)(b) from the county, city, or town that annexes the annexing
492
area.
493
(b) The notice described in Subsection (3)(a)(ii) shall state:
494
(i) that the annexation described in Subsection (3)(a) will result in a change in the rate of
495
a tax under this part for the annexing area;
496
(ii) the statutory authority for the tax described in Subsection (3)(b)(i);
497
(iii) the effective date of the tax described in Subsection (3)(b)(i); and
498
(iv) the new rate of the tax described in Subsection (3)(b)(i).
499
Section 12.
Section
59-12-1001
is amended to read:
500
59-12-1001. Authority to impose highways tax -- Resolution and voter approval
501
requirements -- Election requirements -- Notice requirements -- Ordinance requirements.
502
(1) A municipality in which sales and uses described in Subsection
59-12-103
(1) are not
503
subject to a sales and use tax under Section
59-12-501
may as provided in this part impose a sales
504
and use tax of 1/4% on the sales and uses described in Subsection
59-12-103
(1), subject to the
505
exemptions provided for in Section
59-12-104
.
506
(2) A tax imposed under this part by a municipality shall be used for the construction and
507
maintenance of highways under the jurisdiction of the municipality imposing the tax.
508
(3) To impose a highways tax under this part, the governing body of the municipality shall:
509
(a) pass an ordinance approving the tax; and
510
(b) except as provided in Subsection (7), obtain voter approval for the tax as provided in
511
Subsection (4).
512
(4) To obtain voter approval for a highways tax under Subsection (3)(b), a municipality
513
shall:
514
(a) hold the highways tax election during:
515
(i) a regular general election; or
516
(ii) a municipal general election; and
517
(b) publish notice of the election:
518
(i) 15 days or more before the day on which the election is held; and
519
(ii) in a newspaper of general circulation in the municipality.
520
(5) An ordinance approving a highways tax under this part shall provide an effective date
521
for the tax as provided in Subsection (6).
522
[(6) A municipality imposing a tax under this part shall:]
523
[(a) begin collecting the tax on the first day of a calendar quarter; and]
524
[(b) notify the commission at least 30 days before the day on which the commission is
525
required to collect the tax.]
526
(6) (a) For purposes of this Subsection (6):
527
(i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4,
528
Annexation.
529
(ii) "Annexing area" means an area that is annexed into a city or town.
530
(b) (i) If, on or after May 1, 2000, a city or town enacts or repeals a tax or changes the rate
531
of a tax under this part, the enactment, repeal, or change shall take effect:
532
(A) on the first day of a calendar quarter; and
533
(B) after a 75-day period beginning on the date the commission receives notice meeting
534
the requirements of Subsection (6)(b)(ii) from the city or town.
535
(ii) The notice described in Subsection (6)(b)(i)(B) shall state:
536
(A) that the city or town will enact or repeal a tax or change the rate of a tax under this
537
part;
538
(B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A);
539
(C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and
540
(D) if the city or town enacts the tax or changes the rate of the tax described in Subsection
541
(6)(b)(ii)(A), the new rate of the tax.
542
(c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
543
in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
544
(A) on the first day of a calendar quarter; and
545
(B) after a 75-day period beginning on the date the commission receives notice meeting
546
the requirements of Subsection (6)(c)(ii) from the city or town that annexes the annexing area.
547
(ii) The notice described in Subsection (6)(c)(i)(B) shall state:
548
(A) that the annexation described in Subsection (6)(c)(i) will result in a change in the rate
549
of a tax under this part for the annexing area;
550
(B) the statutory authority for the tax described in Subsection (6)(c)(ii)(A);
551
(C) the effective date of the tax described in Subsection (6)(c)(ii)(A); and
552
(D) the new rate of the tax described in Subsection (6)(c)(ii)(A).
553
(7) (a) Except as provided in Subsection (7)(b), a municipality is not subject to the voter
554
approval requirements of Subsection (3)(b) if, on or before January 1, 1996, the municipality
555
imposed a licensee fee or tax on businesses based on gross receipts pursuant to Section
10-1-203
.
556
(b) The exception from the voter approval requirements in Subsection (7)(a) does not
557
apply to a municipality that, on or before January 1, 1996, imposed a license fee or tax on only one
558
class of businesses based on gross receipts pursuant to Section
10-1-203
.
559
Section 13.
Section
59-12-1102
is amended to read:
560
59-12-1102. Base -- Rate -- Imposition of tax -- Distribution of revenue --
561
Administration.
562
(1) (a) Subject to the provisions of Subsections (2) through [(4)] (5), and in addition to any
563
other tax authorized by this chapter, a county may impose by ordinance a county option sales and
564
use tax of 1/4% upon the sales and uses described in Subsection
59-12-103
(1), subject to the
565
exemptions provided for in Section
59-12-104
.
566
(b) The county option sales and use tax under this section shall be imposed:
567
(i) upon sales and uses made in the county, including sales and uses made within
568
municipalities in the county; and
569
(ii) except as provided in Subsection (1)(c), beginning on the first day of January:
570
(A) of the next calendar year after adoption of the ordinance imposing the tax if the
571
ordinance is adopted on or before May 25; or
572
(B) of the second calendar year after adoption of the ordinance imposing the tax if the
573
ordinance is adopted after May 25.
574
(c) Notwithstanding Subsection (1)(b)(ii), the county option sales and use tax under this
575
section shall be imposed:
576
(i) beginning January 1, 1998, if an ordinance adopting the tax imposed on or before
577
September 4, 1997; or
578
(ii) beginning January 1, 1999, if an ordinance adopting the tax is imposed during 1997
579
but after September 4, 1997.
580
(2) (a) Before imposing a county option sales and use tax under Subsection (1), a county
581
shall[: (i)] hold two public hearings on separate days in geographically diverse locations in the
582
county[; and].
583
[(ii) notify the commission at least 30 days prior to the adoption of the ordinance.]
584
(b) (i) At least one of the hearings required by Subsection (2)(a)(i) shall have a starting
585
time of no earlier than [6:00] 6 p.m.
586
(ii) The earlier of the hearings required by Subsection (2)(a)(i) shall be no less than seven
587
days after the day the first advertisement required by Subsection (2)(c) is published.
588
(c) (i) Before holding the public hearings required by Subsection (2)(a)(i), the county shall
589
advertise in a newspaper of general circulation in the county:
590
(A) its intent to adopt a county option sales and use tax;
591
(B) the date, time, and location of each public hearing; and
592
(C) a statement that the purpose of each public hearing is to obtain public comments
593
regarding the proposed tax.
594
(ii) The advertisement shall be published once each week for the two weeks preceding the
595
earlier of the two public hearings.
596
(iii) The advertisement shall be no less than 1/8 page in size, and the type used shall be no
597
smaller than 18 point and surrounded by a 1/4-inch border.
598
(iv) The advertisement may not be placed in that portion of the newspaper where legal
599
notices and classified advertisements appear.
600
(v) Whenever possible:
601
(A) the advertisement shall appear in a newspaper that is published at least five days a
602
week, unless the only newspaper in the county is published less than five days a week; and
603
(B) the newspaper selected shall be one of general interest and readership in the
604
community, and not one of limited subject matter.
605
(d) The adoption of an ordinance imposing a county option sales and use tax is subject to
606
a local referendum election as provided in Title 20A, Chapter 7, Part 6, Local Referenda -
607
Procedures, except that:
608
(i) notwithstanding Subsection
20A-7-609
(2)(a), the county clerk shall hold a referendum
609
election that qualifies for the ballot on the earlier of the next regular general election date or the
610
next municipal general election date more than 155 days after adoption of an ordinance under this
611
section;
612
(ii) for 1997 only, the 120-day period in Subsection
20A-7-606
(1) shall be 30 days; and
613
(iii) the deadlines in Subsection
20A-7-606
(2) and (3) do not apply, and the clerk shall
614
take the actions required by those subsections before the referendum election.
615
(3) (a) If the aggregate population of the counties imposing a county option sales and use
616
tax under Subsection (1) is less than 75% of the state population, the tax levied under Subsection
617
(1) shall be distributed to the county in which the tax was collected.
618
(b) If the aggregate population of the counties imposing a county option sales and use tax
619
under Subsection (1) is greater than or equal to 75% of the state population:
620
(i) 50% of the tax collected under Subsection (1) in each county shall be distributed to the
621
county in which the tax was collected; and
622
(ii) except as provided in Subsection (3)(c), 50% of the tax collected under Subsection (1)
623
in each county shall be distributed proportionately among all counties imposing the tax, based on
624
the total population of each county.
625
(c) If the amount to be distributed annually to a county under Subsection (3)(b)(ii), when
626
combined with the amount distributed to the county under Subsection (3)(b)(i), does not equal at
627
least $75,000, then:
628
(i) the amount to be distributed annually to that county under Subsection (3)(b)(ii) shall
629
be increased so that, when combined with the amount distributed to the county under Subsection
630
(3)(b)(i), the amount distributed annually to the county is $75,000; and
631
(ii) the amount to be distributed annually to all other counties under Subsection (3)(b)(ii)
632
shall be reduced proportionately to offset the additional amount distributed under Subsection
633
(3)(c)(i).
634
(d) The commission shall establish rules to implement the distribution of the tax under
635
Subsections (3)(a), (b), and (c).
636
(4) (a) Except as provided in Subsections (4)(b) and (c), a county option sales and use tax
637
under Subsection (1) shall be imposed and administered in the same manner as a tax imposed
638
under Title 59, Chapter 12, Part 2, The Local Sales and Use Tax Act.
639
(b) A county option sales and use tax imposed under this part is not subject to:
640
(i) the distribution provisions of Subsections
59-12-205
(2) and (3); and
641
(ii) the earmarking provisions of Subsection
59-12-205
(4).
642
(c) The fee charged by the commission under Section
59-12-206
shall be based on the
643
distribution amounts resulting after all the applicable distribution calculations under Subsection
644
(3) have been made.
645
(5) (a) For purposes of this Subsection (5):
646
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
647
to County.
648
(ii) "Annexing area" means an area that is annexed into a county.
649
(b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of
650
a tax under this part, the enactment, repeal, or change shall take effect:
651
(A) on the first day of a calendar quarter; and
652
(B) after a 75-day period beginning on the date the commission receives notice meeting
653
the requirements of Subsection (5)(b)(ii) from the county.
654
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
655
(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
656
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
657
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
658
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
659
(5)(b)(ii)(A), the new rate of the tax.
660
(c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
661
in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
662
(A) on the first day of a calendar quarter; and
663
(B) after a 75-day period beginning on the date the commission receives notice meeting
664
the requirements of Subsection (5)(c)(ii) from the county that annexes the annexing area.
665
(ii) The notice described in Subsection (5)(c)(i)(B) shall state:
666
(A) that the annexation described in Subsection (5)(c)(i) will result in a change in the rate
667
of a tax under this part for the annexing area;
668
(B) the statutory authority for the tax described in Subsection (5)(c)(ii)(A);
669
(C) the effective date of the tax described in Subsection (5)(c)(ii)(A); and
670
(D) the new rate of the tax described in Subsection (5)(c)(ii)(A).
671
Section 14.
Section
59-12-1302
is amended to read:
672
59-12-1302. Authority to impose -- Base -- Rate.
673
(1) Beginning on or after January 1, 1998, the governing body of a town may impose a tax
674
as provided in this part in an amount that does not exceed 1%.
675
(2) A town may impose a tax as provided in this part if the town imposed a license fee or
676
tax on businesses based on gross receipts under Section
10-1-203
on or before January 1, 1996.
677
(3) A town imposing a tax under this section shall:
678
[(a) adopt an ordinance:]
679
[(i) imposing] (a) impose the tax on the sales and uses described in Section
59-12-103
;
680
[(ii) exempting] (b) exempt from the tax the sales and uses described in Section
681
59-12-104
; and
682
[(iii) providing] (c) provide an effective date for the tax[;] as provided in Subsection (4).
683
[(b) impose the tax on the first day of a calendar quarter; and]
684
[(c) notify the commission at least 30 days before the day on which the commission is
685
required to collect the tax.]
686
(4) (a) For purposes of this Subsection (4):
687
(i) "Annexation" means an annexation to a town under Title 10, Chapter 2, Part 4,
688
Annexation.
689
(ii) "Annexing area" means an area that is annexed into a town.
690
(b) (i) If, on or after May 1, 2000, a town enacts or repeals a tax or changes the rate of a
691
tax under this part, the enactment, repeal, or change shall take effect:
692
(A) on the first day of a calendar quarter; and
693
(B) after a 75-day period beginning on the date the commission receives notice meeting
694
the requirements of Subsection (4)(b)(ii) from the town.
695
(ii) The notice described in Subsection (4)(b)(i)(B) shall state:
696
(A) that the town will enact or repeal a tax or change the rate of a tax under this part;
697
(B) the statutory authority for the tax described in Subsection (4)(b)(ii)(A);
698
(C) the effective date of the tax described in Subsection (4)(b)(ii)(A); and
699
(D) if the town enacts the tax or changes the rate of the tax described in Subsection
700
(4)(b)(ii)(A), the new rate of the tax.
701
(c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
702
in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
703
(A) on the first day of a calendar quarter; and
704
(B) after a 75-day period beginning on the date the commission receives notice meeting
705
the requirements of Subsection (4)(c)(ii) from the town that annexes the annexing area.
706
(ii) The notice described in Subsection (4)(c)(i)(B) shall state:
707
(A) that the annexation described in Subsection (4)(c)(i) will result in a change in the rate
708
of a tax under this part for the annexing area;
709
(B) the statutory authority for the tax described in Subsection (4)(c)(ii)(A);
710
(C) the effective date of the tax described in Subsection (4)(c)(ii)(A); and
711
(D) the new rate of the tax described in Subsection (4)(c)(ii)(A).
712
[(4)] (5) The commission shall:
713
(a) except as provided in Subsection [(4)] (5)(c), distribute the revenues generated by the
714
tax under this section to the town imposing the tax;
715
(b) administer, collect, and enforce the tax authorized under this section pursuant to:
716
(i) the same procedures used to administer, collect, and enforce the sales and use tax under
717
Title 59, Chapter 12, Part 1, Tax Collection; and
718
(ii) Title 59, Chapter 1, General Taxation Policies; and
719
(c) deduct from the distribution under Subsection [(4)] (5)(a) an administrative charge for
720
collecting the tax as provided in Section
59-12-206
.
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Section 15. Repealer.
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This act repeals:
723
Section 10-1-309, Effective date of levy.
724
Section 59-12-208, When tax levied becomes effective.
Legislative Review Note
as of 2-17-00 3:04 PM
A limited legal review of this legislation raises no obvious constitutional or statutory concerns.