26-9-4 - Rural Health Care Facilities Account -- Source of revenues -- Interest -- Distribution of revenues -- Expenditure of revenues -- Unexpended revenues lapse into the General Fund.
26-9-4. Rural Health Care Facilities Account -- Source of revenues -- Interest --Distribution of revenues -- Expenditure of revenues -- Unexpended revenues lapse into theGeneral Fund.
(1) As used in this section:
(a) "Emergency medical services" is as defined in Section 26-8a-102.
(b) "Federally qualified health center" is as defined in 42 U.S.C. Sec. 1395x.
(c) "Fiscal year" means a one-year period beginning on July 1 of each year.
(d) "Freestanding urgent care center" is as defined in Section 59-12-801.
(e) "Nursing care facility" is as defined in Section 26-21-2.
(f) "Rural city hospital" is as defined in Section 59-12-801.
(g) "Rural county health care facility" is as defined in Section 59-12-801.
(h) "Rural county hospital" is as defined in Section 59-12-801.
(i) "Rural county nursing care facility" is as defined in Section 59-12-801.
(j) "Rural emergency medical services" is as defined in Section 59-12-801.
(k) "Rural health clinic" is as defined in 42 U.S.C. Sec. 1395x.
(2) There is created a restricted account within the General Fund known as the "RuralHealth Care Facilities Account."
(3) (a) The restricted account shall be funded by amounts appropriated by theLegislature.
(b) Any interest earned on the restricted account shall be deposited into the GeneralFund.
(4) Subject to Subsections (5) and (6), the State Tax Commission shall for a fiscal yeardistribute money deposited into the restricted account to each:
(a) county legislative body of a county that, on January 1, 2007, imposes a tax inaccordance with Section 59-12-802; or
(b) city legislative body of a city that, on January 1, 2007, imposes a tax in accordancewith Section 59-12-804.
(5) (a) Subject to Subsection (6), for purposes of the distribution required by Subsection(4), the State Tax Commission shall:
(i) estimate for each county and city described in Subsection (4) the amount by which therevenues collected from the taxes imposed under Sections 59-12-802 and 59-12-804 for fiscalyear 2005-06 would have been reduced had:
(A) the amendments made by Laws of Utah 2007, Chapter 288, Sections 25 and 26, toSections 59-12-802 and 59-12-804 been in effect for fiscal year 2005-06; and
(B) each county and city described in Subsection (4) imposed the tax under Sections59-12-802 and 59-12-804 for the entire fiscal year 2005-06;
(ii) calculate a percentage for each county and city described in Subsection (4) bydividing the amount estimated for each county and city in accordance with Subsection (5)(a)(i)by $555,000; and
(iii) distribute to each county and city described in Subsection (4) an amount equal to theproduct of:
(A) the percentage calculated in accordance with Subsection (5)(a)(ii); and
(B) the amount appropriated by the Legislature to the restricted account for the fiscalyear.
(b) The State Tax Commission shall make the estimations, calculations, and distributions
required by Subsection (5)(a) on the basis of data collected by the State Tax Commission.
(6) If a county legislative body repeals a tax imposed under Section 59-12-802 or a citylegislative body repeals a tax imposed under Section 59-12-804:
(a) the commission shall determine in accordance with Subsection (5) the distributionthat, but for this Subsection (6), the county legislative body or city legislative body wouldreceive; and
(b) after making the determination required by Subsection (6)(a), the commission shall:
(i) if the effective date of the repeal of a tax imposed under Section 59-12-802 or59-12-804 is October 1:
(A) (I) distribute to the county legislative body or city legislative body 25% of thedistribution determined in accordance with Subsection (6)(a); and
(II) deposit 75% of the distribution determined in accordance with Subsection (6)(a) intothe General Fund; and
(B) beginning with the first fiscal year after the effective date of the repeal and for eachsubsequent fiscal year, deposit the entire amount of the distribution determined in accordancewith Subsection (6)(a) into the General Fund;
(ii) if the effective date of the repeal of a tax imposed under Section 59-12-802 or59-12-804 is January 1:
(A) (I) distribute to the county legislative body or city legislative body 50% of thedistribution determined in accordance with Subsection (6)(a); and
(II) deposit 50% of the distribution determined in accordance with Subsection (6)(a) intothe General Fund; and
(B) beginning with the first fiscal year after the effective date of the repeal and for eachsubsequent fiscal year, deposit the entire amount of the distribution determined in accordancewith Subsection (6)(a) into the General Fund;
(iii) if the effective date of the repeal of a tax imposed under Section 59-12-802 or59-12-804 is April 1:
(A) (I) distribute to the county legislative body or city legislative body 75% of thedistribution determined in accordance with Subsection (6)(a); and
(II) deposit 25% of the distribution determined in accordance with Subsection (6)(a) intothe General Fund; and
(B) beginning with the first fiscal year after the effective date of the repeal and for eachsubsequent fiscal year, deposit the entire amount of the distribution determined in accordancewith Subsection (6)(a) into the General Fund; or
(iv) if the effective date of the repeal of a tax imposed under Section 59-12-802 or59-12-804 is July 1, beginning on that effective date and for each subsequent fiscal year, depositthe entire amount of the distribution determined in accordance with Subsection (6)(a) into theGeneral Fund.
(7) (a) Subject to Subsection (7)(b), a county legislative body shall distribute the moneythe county legislative body receives in accordance with Subsection (5) or (6):
(i) for a county of the third, fourth, or fifth class, to fund rural county health carefacilities in that county; and
(ii) for a county of the sixth class, to fund:
(A) emergency medical services in that county;
(B) federally qualified health centers in that county;
(C) freestanding urgent care centers in that county;
(D) rural county health care facilities in that county;
(E) rural health clinics in that county; or
(F) a combination of Subsections (7)(a)(ii)(A) through (E).
(b) A county legislative body shall distribute a percentage of the money the countylegislative body receives in accordance with Subsection (5) or (6) to each center, clinic, facility,or service described in Subsection (7)(a) equal to the same percentage that the county legislativebody distributes to that center, clinic, facility, or service in accordance with Section 59-12-803for the calendar year ending on the December 31 immediately preceding the first day of the fiscalyear for which the county legislative body receives the distribution in accordance withSubsection (5) or (6).
(c) A center, clinic, facility, or service that receives a distribution in accordance with thisSubsection (7) shall expend that distribution for the same purposes for which money generatedby a tax under Section 59-12-802 may be expended.
(8) (a) Subject to Subsection (8)(b), a city legislative body shall distribute the money thecity legislative body receives in accordance with Subsection (5) or (6) to fund rural city hospitalsin that city.
(b) A city legislative body shall distribute a percentage of the money the city legislativebody receives in accordance with Subsection (5) or (6) to each rural city hospital described inSubsection (8)(a) equal to the same percentage that the city legislative body distributes to thatrural city hospital in accordance with Section 59-12-805 for the calendar year ending on theDecember 31 immediately preceding the first day of the fiscal year for which the city legislativebody receives the distribution in accordance with Subsection (5) or (6).
(c) A rural city hospital that receives a distribution in accordance with this Subsection (8)shall expend that distribution for the same purposes for which money generated by a tax underSection 59-12-804 may be expended.
(9) Any money remaining in the Rural Health Care Facilities Account at the end of afiscal year after the State Tax Commission makes the distributions required by this section shalllapse into the General Fund.
Amended by Chapter 278, 2010 General Session