Download Zipped Introduced WordPerfect SB0060.ZIP
[Status][Bill Documents][Fiscal Note][Bills Directory]
S.B. 60
1
SPORTS DEVELOPMENT AND TOURISM,
2
RECREATION, CULTURAL, CONVENTION,
3
AND SPORTS FACILITIES TAX
4
AMENDMENTS
5
2004 GENERAL SESSION
6
STATE OF UTAH
7
Sponsor: Michael G. Waddoups
8
9
LONG TITLE
10
General Description:
11
This bill amends the Community and Economic Development title and the Sales and
12
Use Tax Act.
13
Highlighted Provisions:
14
This bill:
15
. creates the Sports Development chapter within the Community and Economic
16
Development title;
17
. creates the Amateur Sports Competition Development Act part within the Sports
18
Development chapter;
19
. provides definitions;
20
. authorizes counties to impose additional taxes on prepared food and beverages sold
21
by restaurants and certain accommodations and services under the Tourism,
22
Recreation, Cultural, Convention, and Sports Facilities Tax and provides for the
23
expenditure of revenues generated by these additional taxes;
24
. provides that a proportionate share of the revenues generated by the additional taxes
25
shall be deposited into the General Fund as dedicated credits to be distributed by the
26
Department of Community and Economic Development to certain sports facilities;
27
. provides that the funding for the sports facilities is nonlapsing;
28
. changes the part name of the Tourism, Recreation, Cultural, and Convention
29
Facilities Tax to the Tourism, Recreation, Cultural, Convention, and Sports
30
Facilities Tax;
31
. repeals references to certain tax names;
32
. repeals a purpose statement relating to the Tourism, Recreation, Cultural,
33
Convention, and Sports Facilities Tax;
34
. addresses the ability of a county legislative body to pledge Tourism, Recreation,
35
Cultural, Convention, and Sports Facilities Tax revenues as security for bonds,
36
notes, or other evidences of indebtedness; and
37
. makes technical changes.
38
Monies Appropriated in this Bill:
39
None
40
Other Special Clauses:
41
This bill takes effect on July 1, 2004.
42
Utah Code Sections Affected:
43
AMENDS:
44
17-31-8, as enacted by Chapter 159, Laws of Utah 2001
45
59-1-302, as last amended by Chapter 107, Laws of Utah 1994
46
59-12-301 (Effective 07/01/04), as last amended by Chapter 312, Laws of Utah 2003
47
59-12-602, as last amended by Chapter 248, Laws of Utah 1995
48
59-12-603 (Effective 07/01/04), as last amended by Chapter 312, Laws of Utah 2003
49
ENACTS:
50
9-16-101, Utah Code Annotated 1953
51
9-16-201, Utah Code Annotated 1953
52
9-16-202, Utah Code Annotated 1953
53
9-16-203, Utah Code Annotated 1953
54
REPEALS:
55
59-12-601, as last amended by Chapter 265, Laws of Utah 1991
56
57
Be it enacted by the Legislature of the state of Utah:
58
Section 1.
Section
9-16-101
is enacted to read:
59
CHAPTER 16. SPORTS DEVELOPMENT ACT
60
Part 1. General Provisions
61
9-16-101. Title.
62
This chapter is known as the "Sports Development Act."
63
Section 2.
Section
9-16-201
is enacted to read:
64
Part 2. Amateur Sports Competition Development Act
65
9-16-201. Title.
66
This part is known as the "Amateur Sports Competition Development Act."
67
Section 3.
Section
9-16-202
is enacted to read:
68
9-16-202. Definition.
69
As used in this part, "sports facility" means an organization that is:
70
(1) exempt from federal income taxation in accordance with Section 501(c)(3), Internal
71
Revenue Code; and
72
(2) created to foster national and international amateur sports competitions to be held
73
in the state.
74
Section 4.
Section
9-16-203
is enacted to read:
75
9-16-203. Distribution of certain dedicated credits to sports facilities --
76
Rulemaking authority -- Revenues nonlapsing.
77
(1) The department shall distribute the total amount of the revenues deposited into the
78
General Fund as dedicated credits in accordance with Subsection
59-12-603
(3) to one or more
79
sports facilities as determined by the department by rule made in accordance with Title 63,
80
Chapter 46a, Utah Administrative Rulemaking Act.
81
(2) Revenues dedicated for distribution to one or more sports facilities as provided in
82
this section are nonlapsing.
83
Section 5.
Section
17-31-8
is amended to read:
84
17-31-8. Tourism tax advisory boards.
85
(1) (a) Except as provided in Subsection (1)(b), any county that collects the following
86
taxes shall operate a tourism tax advisory board:
87
(i) the [transient room] tax allowed under Section
59-12-301
; or
88
(ii) the [tourism, recreation, cultural, and convention facilities] tax allowed under
89
Section
59-12-603
.
90
(b) Notwithstanding Subsection (1)(a), a county is exempt from Subsection (1)(a) if the
91
county has an existing board, council, committee, convention visitor's bureau, or body that
92
substantially conforms with Subsections (2), (3), and (4).
93
(2) A tourism tax advisory board created under Subsection (1) shall consist of at least
94
five members.
95
(3) A tourism tax advisory board shall be composed of any of the following members
96
that:
97
(a) are residents of the county; and
98
(b) represent the local:
99
(i) hotel and lodging industry;
100
(ii) restaurant industry;
101
(iii) recreational facilities;
102
(iv) convention facilities;
103
(v) museums;
104
(vi) cultural attractions; or
105
(vii) other tourism-related industries.
106
(4) A tourism tax advisory board shall advise the county legislative body on the best
107
use of revenues collected from:
108
(a) the [transient room] tax allowed under Section
59-12-301
; and
109
(b) the [tourism, recreation, cultural, and convention facilities] tax allowed under
110
Section
59-12-603
.
111
(5) A member of any county tourism tax advisory board:
112
(a) may not receive compensation or benefits for the member's services; and
113
(b) may receive per diem and expenses incurred in the performance of the member's
114
official duties.
115
Section 6.
Section
59-1-302
is amended to read:
116
59-1-302. Penalty for nonpayment of sales, use, withholding, or fuels taxes --
117
Jeopardy proceedings.
118
(1) The provisions of this section apply to the following taxes in this title:
119
(a) [state and local sales and use] a tax under Chapter 12, [Parts 1 and 2] Part 1, Tax
120
Collection;
121
(b) a tax under Chapter 12, Part 2, Local Sales and Use Tax Act;
122
[(b) transient room] (c) a tax under Chapter 12, Part 3, Transient Room Tax;
123
[(c) resort communities] (d) a tax under Chapter 12, Part 4, Resort Communities Tax;
124
[(d) public transit] (e) a tax under Chapter 12, Part 5, Public Transit Tax;
125
[(e) tourism, recreation, cultural, and convention facilities]
126
(f) a tax under Chapter 12, Part 6, Tourism, Recreation, Cultural, Convention, and
127
Sports Facilities Tax;
128
[(f) motor fuel, clean fuel, special fuel, and aviation fuel taxes under Chapter 13, Parts
129
2, 3, and 4; and]
130
[(g) withholding tax under Chapter 10, Part 4.]
131
(g) a tax under Chapter 13, Part 2, Motor Fuel;
132
(h) a tax under Chapter 13, Part 3, Special Fuel;
133
(i) a tax under Chapter 13, Part 4, Aviation Fuel; and
134
(j) a tax under Chapter 10, Part 4, Withholding of Tax.
135
(2) Any person required to collect, truthfully account for, and pay over any tax listed in
136
Subsection (1) who willfully fails to collect the tax, fails to truthfully account for and pay over
137
the tax, or attempts in any manner to evade or defeat any tax or the payment of the tax, shall be
138
liable for a penalty equal to the total amount of the tax evaded, not collected, not accounted for,
139
or not paid over. This penalty is in addition to other penalties provided by law.
140
(3) (a) If the commission determines in accordance with Subsection (2) that a person is
141
liable for the penalty, the commission shall notify the taxpayer of the proposed penalty.
142
(b) The notice of proposed penalty shall:
143
(i) set forth the basis of the assessment; and
144
(ii) be mailed by registered mail, postage prepaid, to the person's last-known address.
145
(4) Upon receipt of the notice of proposed penalty, the person against whom the
146
penalty is proposed may:
147
(a) pay the amount of the proposed penalty at the place and time stated in the notice; or
148
(b) proceed in accordance with the review procedures of Subsection (5).
149
(5) Any person against whom a penalty has been proposed in accordance with
150
Subsections (2) and (3) may contest the proposed penalty by filing a petition for an adjudicative
151
proceeding with the commission.
152
(6) If the commission determines that the collection of the penalty is in jeopardy,
153
nothing in this section may prevent the immediate collection of the penalty in accordance with
154
the procedures and requirements for emergency proceedings in Title 63, Chapter 46b,
155
Administrative Procedures Act.
156
(7) (a) In any hearing before the commission and in any judicial review of the hearing,
157
the commission and the court shall consider any inference and evidence that a person has
158
willfully failed to collect, truthfully account for, or pay over any tax listed in Subsection (1).
159
(b) It is prima facie evidence that a person has willfully failed to collect, truthfully
160
account for, or pay over any of the taxes listed in Subsection (1) if the commission or a court
161
finds that the person charged with the responsibility of collecting, accounting for, or paying
162
over the taxes:
163
(i) made a voluntary, conscious, and intentional decision to prefer other creditors over
164
the state government or utilize the tax money for personal purposes;
165
(ii) recklessly disregarded obvious or known risks, which resulted in the failure to
166
collect, account for, or pay over the tax; or
167
(iii) failed to investigate or to correct mismanagement, having notice that the tax was
168
not or is not being collected, accounted for, or paid over as provided by law.
169
(c) The commission or court need not find a bad motive or specific intent to defraud
170
the government or deprive it of revenue to establish willfulness under this section.
171
(d) If the commission determines that a person is liable for the penalty under
172
Subsection (2), the commission shall assess the penalty and give notice and demand for
173
payment. The notice and demand for payment shall be mailed by registered mail, postage
174
prepaid, to the person's last-known address.
175
Section 7.
Section
59-12-301 (Effective 07/01/04)
is amended to read:
176
59-12-301 (Effective 07/01/04). Transient room tax -- Rate -- Enactment or repeal
177
of tax -- Tax rate change -- Effective date -- Notice requirements.
178
(1) (a) Any county legislative body may impose a transient room tax not to exceed 3%
179
of the rent for every occupancy of a suite or room:
180
(i) on the following entities doing business as motor courts, motels, hotels, inns, or
181
providing similar public accommodations:
182
(A) a person;
183
(B) a company;
184
(C) a corporation; or
185
(D) a person, group, or organization similar to Subsections (1)(a)(i)(A) through (C);
186
and
187
(ii) if the suite or room is regularly rented for less than 30 consecutive days.
188
(b) The revenues raised from the tax imposed under Subsection (1)(a) shall be used for
189
the purposes listed in Section
17-31-2
.
190
(c) The tax imposed under Subsection (1)(a) shall be in addition to the [tourism,
191
recreation, cultural, and convention] tax imposed under Part 6, Tourism, Recreation, Cultural,
192
[and] Convention, and Sports Facilities Tax.
193
(d) A county legislative body imposing a tax under this part shall impose the tax on the
194
rents described in Subsection (1)(a) relating to the Olympic Winter Games of 2002 made to or
195
by an organization exempt from federal income taxation under Section 501(c)(3), Internal
196
Revenue Code, except for rents described in Subsection (1)(a):
197
(i) paid for in full by the Salt Lake Organizing Committee for the Olympic Winter
198
Games of 2002;
199
(ii) exclusively used by:
200
(A) an officer, a trustee, or an employee of the Salt Lake Organizing Committee for the
201
Olympic Winter Games of 2002; or
202
(B) a volunteer supervised by the Salt Lake Organizing Committee for the Olympic
203
Winter Games of 2002; and
204
(iii) for which the Salt Lake Organizing Committee for the Olympic Winter Games of
205
2002 does not receive reimbursement.
206
(2) Subject to Subsection (3), a county legislative body:
207
(a) may increase or decrease the transient room tax; and
208
(b) shall regulate the transient room tax by ordinance.
209
(3) (a) For purposes of this Subsection (3):
210
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2,
211
Annexation to County.
212
(ii) "Annexing area" means an area that is annexed into a county.
213
(b) (i) Except as provided in Subsection (3)(c), if, on or after July 1, 2004, a county
214
enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or
215
change shall take effect:
216
(A) on the first day of a calendar quarter; and
217
(B) after a 90-day period beginning on the date the commission receives notice meeting
218
the requirements of Subsection (3)(b)(ii) from the county.
219
(ii) The notice described in Subsection (3)(b)(i)(B) shall state:
220
(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
221
(B) the statutory authority for the tax described in Subsection (3)(b)(ii)(A);
222
(C) the effective date of the tax described in Subsection (3)(b)(ii)(A); and
223
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
224
(3)(b)(ii)(A), the rate of the tax.
225
(c) (i) Notwithstanding Subsection (3)(b)(i), for a transaction described in Subsection
226
(3)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the
227
first billing period:
228
(A) that begins after the effective date of the enactment of the tax or the tax rate
229
increase; and
230
(B) if the billing period for the transaction begins before the effective date of the
231
enactment of the tax or the tax rate increase imposed under this section.
232
(ii) Notwithstanding Subsection (3)(b)(i), for a transaction described in Subsection
233
(3)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
234
billing period:
235
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;
236
and
237
(B) if the billing period for the transaction begins before the effective date of the repeal
238
of the tax or the tax rate decrease imposed under this section.
239
(iii) Subsections (3)(c)(i) and (ii) apply to transactions subject to a tax under
240
Subsection
59-12-103
(1)(i).
241
(d) (i) Except as provided in Subsection (3)(e), if, for an annexation that occurs on or
242
after July 1, 2004, the annexation will result in the enactment, repeal, or a change in the rate of
243
a tax under this part for an annexing area, the enactment, repeal, or change shall take effect:
244
(A) on the first day of a calendar quarter; and
245
(B) after a 90-day period beginning on the date the commission receives notice meeting
246
the requirements of Subsection (3)(d)(ii) from the county that annexes the annexing area.
247
(ii) The notice described in Subsection (3)(d)(i)(B) shall state:
248
(A) that the annexation described in Subsection (3)(d)(i) will result in an enactment,
249
repeal, or change in the rate of a tax under this part for the annexing area;
250
(B) the statutory authority for the tax described in Subsection (3)(d)(ii)(A);
251
(C) the effective date of the tax described in Subsection (3)(d)(ii)(A); and
252
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
253
(3)(d)(ii)(A), the rate of the tax.
254
(e) (i) Notwithstanding Subsection (3)(d)(i), for a transaction described in Subsection
255
(3)(e)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the
256
first billing period:
257
(A) that begins after the effective date of the enactment of the tax or the tax rate
258
increase; and
259
(B) if the billing period for the transaction begins before the effective date of the
260
enactment of the tax or the tax rate increase imposed under this section.
261
(ii) Notwithstanding Subsection (3)(d)(i), for a transaction described in Subsection
262
(3)(e)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
263
billing period:
264
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;
265
and
266
(B) if the billing period for the transaction begins before the effective date of the repeal
267
of the tax or the tax rate decrease imposed under this section.
268
(iii) Subsections (3)(e)(i) and (ii) apply to transactions subject to a tax under
269
Subsection
59-12-103
(1)(i).
270
Section 8.
Section
59-12-602
is amended to read:
271
59-12-602. Definitions.
272
As used in this part:
273
(1) "Convention facility" means any publicly owned or operated convention center,
274
sports arena, or other facility at which conventions, conferences, and other gatherings are held
275
and whose primary business or function is to host such conventions, conferences, and other
276
gatherings.
277
(2) "Cultural facility" means any publicly owned or operated museum, theater, art
278
center, music hall, or other cultural or arts facility.
279
(3) "Recreation facility" or "tourist facility" means any publicly owned or operated
280
park, campground, marina, dock, golf course, water park, historic park, monument,
281
planetarium, zoo, bicycle trails, and other recreation or tourism-related facility.
282
(4) (a) "Restaurant" includes any coffee shop, cafeteria, luncheonette, soda fountain, or
283
fast-food service where food is prepared for immediate consumption.
284
(b) "Restaurant" does not include:
285
(i) any retail establishment whose primary business or function is the sale of fuel or
286
food items for off-premise, but not immediate, consumption; and
287
(ii) a theater that sells food items, but not a dinner theater.
288
(5) "Sports facility" is as defined in Section
9-16-202
.
289
Section 9.
Section
59-12-603 (Effective 07/01/04)
is amended to read:
290
59-12-603 (Effective 07/01/04). County tax -- Bases -- Rates -- Use of revenues --
291
Collection -- Adoption of ordinance required -- Administration -- Distribution --
292
Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements.
293
(1) In addition to any other taxes, a county legislative body may, as provided in this
294
part, impose a [tourism, recreation, cultural, and convention] tax as follows:
295
(a) (i) a county legislative body of any county may impose a tax of not to exceed 3% on
296
all short-term leases and rentals of motor vehicles not exceeding 30 days, except for leases and
297
rentals of motor vehicles made for the purpose of temporarily replacing a person's motor
298
vehicle that is being repaired pursuant to a repair or an insurance agreement;
299
(ii) beginning on or after January 1, 1999, a county legislative body of any county
300
imposing a tax under Subsection (1)(a)(i) may, in addition to imposing the tax under
301
Subsection (1)(a)(i), impose a tax of not to exceed 4% on all short-term leases and rentals of
302
motor vehicles not exceeding 30 days, except for leases and rentals of motor vehicles made for
303
the purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant to
304
a repair or an insurance agreement;
305
(b) (i) a county legislative body of any county may impose a tax of not to exceed 1%
306
[of] on all sales of prepared foods and beverages that are sold by restaurants; and
307
(ii) (A) beginning on or after July 1, 2004, a county legislative body of any county may
308
impose a tax of not to exceed 1% on all sales of prepared foods and beverages that are sold by
309
restaurants if the county legislative body imposes a tax under:
310
(I) Subsection (1)(b)(i); and
311
(II) Subsection (1)(c)(ii)(A); and
312
(B) the revenues generated by the tax authorized under Subsection (1)(b)(ii)(A) shall
313
be expended as provided in Subsection (3);
314
(c) (i) a county legislative body of [any] a county of the first class may impose a tax of
315
not to exceed [1/2% of the rent for every occupancy of a suite or room:] .5% on charges for the
316
accommodations and services described in Subsection
59-12-103
(1)(i); and
317
[(i) on the following entities doing business as motor courts, motels, hotels, inns, or
318
providing similar public accommodations:]
319
[(A) a person;]
320
[(B) a company;]
321
[(C) a corporation; or]
322
[(D) a person, group, or organization similar to Subsections (1)(c)(i)(A) through (C);
323
and]
324
[(ii) if the suite or room is regularly rented for less than 30 consecutive days.]
325
[(2) The revenue from the imposition of the taxes provided for in]
326
(ii) (A) beginning on or after July 1, 2004, a county legislative body of any county may
327
impose a tax of not to exceed .5% on charges for the accommodations and services described
328
in Subsection
59-12-103
(1)(i) if the county legislative body imposes a tax under:
329
(I) for a county of the first class, Subsection (1)(b)(ii)(A) and Subsection (1)(c)(i); or
330
(II) for a county other than a county of the first class, Subsection (1)(b)(ii)(A); and
331
(B) the revenues generated by a tax authorized under Subsection (1)(c)(ii)(A) shall be
332
expended as provided in Subsection (3).
333
(2) The revenues generated by a tax authorized under Subsections (1)(a) through (c)
334
[may] shall be used for the purposes of financing:
335
(a) tourism promotion[, and];
336
(b) the development, operation, and maintenance of tourist, recreation, cultural, and
337
convention facilities [as defined in Section
59-12-602
.]; and
338
(c) sports facilities from revenues deposited into the General Fund as dedicated credits
339
as provided in Subsection (3).
340
[(3) The tax imposed under Subsection (1)(c) shall be in addition to the transient room
341
tax imposed under Part 3, Transient Room Tax, and may be imposed only by a county of the
342
first class.]
343
(3) (a) (i) The revenues generated by the taxes authorized under Subsections
344
(1)(b)(ii)(A) and (1)(c)(ii)(A) within a county of the first class shall be expended as provided in
345
this Subsection (3)(a).
346
(ii) The commission shall for each month:
347
(A) deduct from the revenues described in Subsection (3)(a)(i) the administrative
348
charge described in Subsection (7)(c);
349
(B) after deducting the administrative charge as provided in Subsection (3)(a)(ii)(A),
350
deposit the county's proportionate share of $62,500 into the General Fund as dedicated credits
351
as provided in Subsection (3)(c); and
352
(C) after making the deposit required by Subsection (3)(a)(ii)(B), distribute any
353
remaining revenues to the county within which the revenues were generated to be expended in
354
accordance with Subsection (3)(a)(iii).
355
(iii) A county described in Subsection (3)(a)(i) shall expend the revenues distributed to
356
that county in accordance with Subsection (3)(a)(ii)(C) as follows:
357
(A) the following shall be expended to fund a marketing and ticketing system designed
358
for tourism promotion for ski areas within the county:
359
(I) if the county received a distribution of at least $750,000, at least $750,000; or
360
(II) if the county received a distribution of less than $750,000, the amount of the
361
distribution; and
362
(B) if there are revenues remaining after making the expenditure required by
363
Subsection (3)(a)(iii)(A), the county shall expend those revenues for one or more of the
364
purposes described in:
365
(I) Subsection (2)(a); or
366
(II) Subsection (2)(b).
367
(b) (i) The revenues generated by the taxes authorized under Subsections (1)(b)(ii)(A)
368
and (1)(c)(ii)(A) within a county other than a county of the first class shall be expended as
369
provided in this Subsection (3)(b).
370
(ii) The commission shall for each month:
371
(A) deduct from the revenues described in Subsection (3)(b)(i) the administrative
372
charge described in Subsection (7)(c);
373
(B) after deducting the administrative charge as provided in Subsection (3)(b)(ii)(A),
374
deposit the county's proportionate share of $62,500 into the General Fund as dedicated credits
375
as provided in Subsection (3)(c); and
376
(C) after making the deposit required by Subsection (3)(b)(ii)(B), distribute any
377
remaining revenues to the county within which the revenues were generated to be expended in
378
accordance with Subsection (3)(b)(iii).
379
(iii) A county described in Subsection (3)(b)(i) shall expend the revenues distributed to
380
that county in accordance with Subsection (3)(b)(ii)(C) for one or more of the following
381
purposes:
382
(A) a purpose described in:
383
(I) Subsection (2)(a); or
384
(II) Subsection (2)(b); or
385
(B) to fund a marketing and ticketing system designed for tourism promotion for ski
386
areas within the county.
387
(c) (i) For a county within which a tax is imposed under Subsections (1)(b)(ii)(A) and
388
(1)(c)(ii)(A), the commission shall for each month:
389
(A) calculate the county's proportionate share of $62,500 as provided in this Subsection
390
(3)(c); and
391
(B) deposit the proportionate share described in Subsection (3)(c)(i)(A) into the
392
General Fund as dedicated credits to be distributed to one or more sports facilities as provided
393
in Section
9-16-203
.
394
(ii) The commission shall calculate a county's proportionate share of $62,500 as
395
follows:
396
(A) the commission shall calculate the total amount of revenues generated by the taxes
397
authorized under Subsections (1)(b)(ii)(A) and (1)(c)(ii)(A) for:
398
(I) a calendar month; and
399
(II) all counties imposing the taxes authorized under Subsections (1)(b)(ii)(A) and
400
(1)(c)(ii)(A);
401
(B) after making the calculation required by Subsection (3)(c)(ii)(A), the commission
402
shall determine the percentage of revenues generated by the taxes authorized under Subsections
403
(1)(b)(ii)(A) and (1)(c)(ii)(A) within the county for the calendar month described in Subsection
404
(3)(c)(ii)(A) as compared to the total amount of revenues calculated under Subsection
405
(3)(c)(ii)(A); and
406
(C) the commission shall determine the county's proportionate share by calculating the
407
product of:
408
(I) the percentage calculated under Subsection (3)(c)(ii)(B); and
409
(II) $62,500.
410
(4) (a) (i) Except as provided in Subsection (4)(a)(ii), a tax imposed under this part
411
shall be levied at the same time and collected in the same manner as provided in Part 2, Local
412
Sales and Use Tax Act.
413
(ii) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject to
414
Subsections
59-12-205
(2) through (5).
415
(b) A county legislative body may pledge a tax imposed under this part [may be
416
pledged] as security for bonds, notes, or other evidences of indebtedness incurred by [a] the
417
county under Title 11, Chapter 14, Utah Municipal Bond Act, to finance tourism, recreation,
418
cultural, and convention facilities.
419
(5) (a) In order to impose the tax under Subsection (1), each county legislative body
420
shall annually adopt an ordinance imposing the tax.
421
(b) (i) The ordinance under Subsection (5)(a) shall include provisions substantially the
422
same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on
423
those items and sales described in Subsection (1).
424
(ii) A county legislative body imposing a tax under this part shall impose the tax as
425
provided in this section on the leases, rentals, and sales described in Subsection (1) relating to
426
the Olympic Winter Games of 2002 made to or by an organization exempt from federal income
427
taxation under Section 501(c)(3), Internal Revenue Code, except for leases, rentals, and sales
428
described in Subsection (1):
429
(A) paid for in full by the Salt Lake Organizing Committee for the Olympic Winter
430
Games of 2002;
431
(B) exclusively used by:
432
(I) an officer, a trustee, or an employee of the Salt Lake Organizing Committee for the
433
Olympic Winter Games of 2002; or
434
(II) a volunteer supervised by the Salt Lake Organizing Committee for the Olympic
435
Winter Games of 2002; and
436
(C) for which the Salt Lake Organizing Committee for the Olympic Winter Games of
437
2002 does not receive reimbursement.
438
(c) The name of the county as the taxing agency shall be substituted for that of the state
439
where necessary, and an additional license is not required if one has been or is issued under
440
Section
59-12-106
.
441
(6) In order to maintain in effect its tax ordinance adopted under this part, each county
442
legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,
443
Tax Collection, adopt amendments to its tax ordinance to conform with the applicable
444
amendments to Part 1, Tax Collection.
445
(7) The commission shall:
446
(a) administer, collect, and enforce the tax authorized under this part pursuant to:
447
(i) the same procedures used to administer, collect, and enforce the sales and use tax
448
under Part 1, Tax Collection; and
449
(ii) Chapter 1, General Taxation Policies;
450
(b) (i) except as provided in Subsection (3) or (7)(c), for a tax under this part other than
451
the tax under Subsection (1)(a)(ii), distribute the revenues to the county imposing the tax; and
452
(ii) except as provided in Subsection (7)(c), for a tax under Subsection (1)(a)(ii),
453
distribute the revenues according to the distribution formula provided in Subsection (8); and
454
(c) deduct from the distributions under Subsection (7)(b) an administrative charge for
455
collecting the tax as provided in Section
59-12-206
.
456
(8) The commission shall distribute the revenues generated by the tax under Subsection
457
(1)(a)(ii) to each county collecting a tax under Subsection (1)(a)(ii) according to the following
458
formula:
459
(a) the commission shall distribute 70% of the revenues based on the percentages
460
generated by dividing the revenues collected by each county under Subsection (1)(a)(ii) by the
461
total revenues collected by all counties under Subsection (1)(a)(ii); and
462
(b) the commission shall distribute 30% of the revenues based on the percentages
463
generated by dividing the population of each county collecting a tax under Subsection (1)(a)(ii)
464
by the total population of all counties collecting a tax under Subsection (1)(a)(ii).
465
(9) (a) For purposes of this Subsection (9):
466
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2,
467
Annexation to County.
468
(ii) "Annexing area" means an area that is annexed into a county.
469
(b) (i) Except as provided in Subsection (9)(c), if, on or after July 1, 2004, a county
470
enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or
471
change shall take effect:
472
(A) on the first day of a calendar quarter; and
473
(B) after a 90-day period beginning on the date the commission receives notice meeting
474
the requirements of Subsection (9)(b)(ii) from the county.
475
(ii) The notice described in Subsection (9)(b)(i)(B) shall state:
476
(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
477
(B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
478
(C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
479
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
480
(9)(b)(ii)(A), the rate of the tax.
481
(c) (i) Notwithstanding Subsection (9)(b)(i), for a transaction described in Subsection
482
(9)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the
483
first billing period:
484
(A) that begins after the effective date of the enactment of the tax or the tax rate
485
increase; and
486
(B) if the billing period for the transaction begins before the effective date of the
487
enactment of the tax or the tax rate increase imposed under Subsection (1).
488
(ii) Notwithstanding Subsection (9)(b)(i), for a transaction described in Subsection
489
(9)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
490
billing period:
491
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;
492
and
493
(B) if the billing period for the transaction begins before the effective date of the repeal
494
of the tax or the tax rate decrease imposed under Subsection (1).
495
(iii) Subsections (9)(c)(i) and (ii) apply to transactions subject to a tax under:
496
(A) Subsection
59-12-103
(1)(e);
497
(B) Subsection
59-12-103
(1)(i); or
498
(C) Subsection
59-12-103
(1)(k).
499
(d) (i) Except as provided in Subsection (9)(e), if, for an annexation that occurs on or
500
after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a
501
tax under this part for an annexing area, the enactment, repeal, or change shall take effect:
502
(A) on the first day of a calendar quarter; and
503
(B) after a 90-day period beginning on the date the commission receives notice meeting
504
the requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area.
505
(ii) The notice described in Subsection (9)(d)(i)(B) shall state:
506
(A) that the annexation described in Subsection (9)(d)(i) will result in an enactment,
507
repeal, or change in the rate of a tax under this part for the annexing area;
508
(B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
509
(C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
510
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
511
(9)(d)(ii)(A), the rate of the tax described in Subsection (9)(d)(ii)(A).
512
(e) (i) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
513
(9)(e)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the
514
first billing period:
515
(A) that begins after the effective date of the enactment of the tax or the tax rate
516
increase; and
517
(B) if the billing period for the transaction begins before the effective date of the
518
enactment of the tax or the tax rate increase imposed under Subsection (1).
519
(ii) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
520
(9)(e)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
521
billing period:
522
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;
523
and
524
(B) if the billing period for the transaction begins before the effective date of the repeal
525
of the tax or the tax rate decrease imposed under Subsection (1).
526
(iii) Subsections (9)(e)(i) and (ii) apply to transactions subject to a tax under:
527
(A) Subsection
59-12-103
(1)(e);
528
(B) Subsection
59-12-103
(1)(i); or
529
(C) Subsection
59-12-103
(1)(k).
530
Section 10. Repealer.
531
This bill repeals:
532
Section 59-12-601, Purpose statement.
533
Section 11. Effective date.
534
This bill takes effect on July 1, 2004.
Legislative Review Note
as of 2-10-04 12:08 PM
A limited legal review of this legislation raises no obvious constitutional or statutory concerns.