1st Sub. S.B. 172
         SALES AND USE TAX MODIFICATIONS

House Floor Amendments

Amendment 8 February 28, 2000 12:09 PM



Representative Short proposes the following amendments:

1.    Page 1, Line 20
    Senate Committee
    Amendments 2-22-2000:    After "LANGUAGE;" delete "AND" and after "DATE" insert "; AND PROVIDING A COORDINATION CLAUSE"

2.    Page 52, Line 1600:    After Line 1600 insert:
        "Section 25. Coordination clause.
        (1) If this bill and S.B. 206, State and Local Amendments, both pass, it is the intent of the Legislature that Subsection 59-12-103(3)(c)(iii) of the enrolled version of this bill shall read as follows:
        (iii)(A) Except as provided in Subsection (3)(c)(iii)(B), population figures for purposes of this section shall be derived from the most recent official census or census estimate of the United States Census Bureau.
        (B) Notwithstanding Subsection (3)(c)(iii)(A), if a needed population estimate is not available from the United States Census Bureau, population figures shall be derived from the estimate from the Utah Population Estimates Committee created by executive order of the governor.
        (C) For purposes of this section, the population of a county may only include the population of the unincorporated areas of the county.
        (2) If this bill and H.B. 275, Sales and Use Tax Allocation for Species Protection, both pass, it is the intent of the Legislature that in preparing the database for publication, the Office of Legislative Research and General Counsel shall revise Subsection 59-12-103(5)(a) to read as follows:
        (5)(a) [From] Notwithstanding Subsection (3)(a), beginning on July 1, [1997] 2001, the [annual] amount of sales and use tax generated annually by a [1/8%] 1/16% tax rate on the taxable [items and services] transactions under Subsection (1) shall be used [as follows:]
        [(i) 50% shall be used for water and wastewater projects] as

provided in Subsections (5)(b) through [(f); and] (g).
        [(ii) 50% shall be used for transportation projects as provided in Subsections (5)(g) through (h).]
        (3) If this bill and H.B. 275, Sales and Use Tax Allocation for Species Protection, both pass, it is the intent of the Legislature that in preparing the database for publication, the Office of Legislative Research and General Counsel shall revise Subsection 59-12-103(6)(a) to read as follows:
        (6)(a) Notwithstanding Subsection (3)(a), beginning on July 1, 2001, the amount of sales and use tax generated annually by a 1/16% tax rate on the taxable transactions under Subsection (1) shall be used as provided in Subsections (6)(b) through (d)."