59-12-2003 - Imposition -- Base -- Rate -- Revenues distributed to certain public transit districts.
59-12-2003. Imposition -- Base -- Rate -- Revenues distributed to certain publictransit districts.
(1) Subject to the other provisions of this section and except as provided in Subsection(2) or (4), beginning on July 1, 2008, the state shall impose a tax under this part on thetransactions described in Subsection 59-12-103(1) within a city, town, or the unincorporated areaof a county of the first or second class if, on January 1, 2008, there is a public transit districtwithin any portion of that county of the first or second class.
(2) The state may not impose a tax under this part within a county of the first or secondclass if within all of the cities, towns, and the unincorporated area of the county of the first orsecond class there is imposed a sales and use tax of:
(a) .30% under Section 59-12-2213;
(b) .30% under Section 59-12-2215; or
(c) .30% under Section 59-12-2216.
(3) (a) Subject to Subsection (3)(b), if the state imposes a tax under this part, the tax rateimposed within a city, town, or the unincorporated area of a county of the first or second class isa percentage equal to the difference between:
(i) .30%; and
(ii) (A) for a city within the county of the first or second class, the highest tax rateimposed within that city under:
(I) Section 59-12-2213;
(II) Section 59-12-2215; or
(III) Section 59-12-2216;
(B) for a town within the county of the first or second class, the highest tax rate imposedwithin that town under:
(I) Section 59-12-2213;
(II) Section 59-12-2215; or
(III) Section 59-12-2216; or
(C) for the unincorporated area of the county of the first or second class, the highest taxrate imposed within that unincorporated area under:
(I) Section 59-12-2213;
(II) Section 59-12-2215; or
(III) Section 59-12-2216.
(b) For purposes of Subsection (3)(a), if for a city, town, or the unincorporated area of acounty of the first or second class, the highest tax rate imposed under Section 59-12-2213,59-12-2215, or 59-12-2216 within that city, town, or unincorporated area of the county of thefirst or second class is .30%, the state may not impose a tax under this part within that city, town,or unincorporated area.
(4) (a) The state may not impose a tax under this part on:
(i) the sales and uses described in Section 59-12-104 to the extent the sales and uses areexempt from taxation under Section 59-12-104; or
(ii) except as provided in Subsection (4)(b), amounts paid or charged for food and foodingredients.
(b) The state shall impose a tax under this part on amounts paid or charged for food andfood ingredients if the food and food ingredients are sold as part of a bundled transactionattributable to food and ingredients and tangible personal property other than food and food
ingredients.
(5) For purposes of Subsection (1), the location of a transaction shall be determined inaccordance with Sections 59-12-211 through 59-12-215.
(6) The commission shall distribute the revenues the state collects from the sales and usetax under this part, after subtracting amounts a seller retains in accordance with Section59-12-108, to the public transit districts within the cities, towns, and unincorporated areas:
(a) within which the state imposes a tax under this part; and
(b) in proportion to the revenues collected from the sales and use tax under this partwithin each city, town, and unincorporated area within which the state imposes a tax under thispart.
Amended by Chapter 263, 2010 General Session