59-12-204 - Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies
59-12-204. Sales and use tax ordinance provisions -- Tax rate -- Distribution of taxrevenues -- Commission requirement to retain an amount to be deposited into the QualifiedEmergency Food Agencies Fund.
(1) The tax ordinance adopted pursuant to this part shall impose a tax upon thosetransactions listed in Subsection 59-12-103(1).
(2) (a) The tax ordinance under Subsection (1) shall include a provision imposing a taxupon every transaction listed in Subsection 59-12-103(1) made within a county, including areascontained within the cities and towns located in the county:
(i) at the rate of 1% of the purchase price paid or charged; and
(ii) if the transaction is consummated within the county in accordance with Section59-12-205.
(b) Notwithstanding Subsection (2)(a), a tax ordinance under this Subsection (2) shallinclude a provision prohibiting a county, city, or town from imposing a tax under this section onthe sales and uses described in Section 59-12-104 to the extent the sales and uses are exemptfrom taxation under Section 59-12-104.
(3) Such tax ordinance shall include provisions substantially the same as those containedin Part 1, Tax Collection, insofar as they relate to sales or use tax, except that the name of thecounty as the taxing agency shall be substituted for that of the state where necessary for thepurpose of this part and that an additional license is not required if one has been or is issuedunder Section 59-12-106.
(4) Such tax ordinance shall include a provision that the county shall contract, prior tothe effective date of the ordinance, with the commission to perform all functions incident to theadministration or operation of the ordinance.
(5) Such tax ordinance shall include a provision that the sale, storage, use, or otherconsumption of tangible personal property, the purchase price or the cost of which has beensubject to sales or use tax under a sales and use tax ordinance enacted in accordance with thispart by any county, city, or town in any other county in this state, shall be exempt from the taxdue under this ordinance.
(6) Such tax ordinance shall include a provision that any person subject to the provisionsof a city or town sales and use tax shall be exempt from the county sales and use tax if the city ortown sales and use tax is levied under an ordinance including provisions in substance as follows:
(a) a provision imposing a tax upon every transaction listed in Subsection 59-12-103(1)made within the city or town at the rate imposed by the county in which it is situated pursuant toSubsection (2);
(b) notwithstanding Subsection (2)(a), a provision prohibiting the city or town fromimposing a tax under this section on the sales and uses described in Section 59-12-104 to theextent the sales and uses are exempt from taxation under Section 59-12-104;
(c) provisions substantially the same as those contained in Part 1, Tax Collection, insofaras they relate to sales and use taxes, except that the name of the city or town as the taxing agencyshall be substituted for that of the state where necessary for the purposes of this part;
(d) a provision that the city or town shall contract prior to the effective date of the city ortown sales and use tax ordinance with the commission to perform all functions incident to theadministration or operation of the sales and use tax ordinance of the city or town;
(e) a provision that the sale, storage, use, or other consumption of tangible personalproperty, the gross receipts from the sale of or the cost of which has been subject to sales or use
tax under a sales and use tax ordinance enacted in accordance with this part by any county otherthan the county in which the city or town is located, or city or town in this state, shall be exemptfrom the tax; and
(f) a provision that the amount of any tax paid under Part 1, Tax Collection, shall not beincluded as a part of the purchase price paid or charged for a taxable item.
(7) Notwithstanding any other provision of this section, beginning July 1, 2000, thecommission shall:
(a) determine and retain the portion of sales and use tax imposed under this section:
(i) by each county and by each city and town within that county whose legislative bodyconsents by resolution to the commission's retaining and depositing sales and use tax revenues asprovided in this Subsection (7); and
(ii) that is equal to the revenues generated by a 1/64% tax rate;
(b) deposit the revenues described in Subsection (7)(a) into a special fund of the county,or a city, town, or other political subdivision of the state located within that county, that hasissued bonds to finance sports or recreational facilities or that is leasing sports or recreationalfacilities, in order to repay those bonds or to pay the lease payments; and
(c) continue to deposit those revenues into the special fund only as long as the bonds orleases are outstanding.
(8) (a) Notwithstanding any other provision of this section, beginning on July 1, 2009,the commission shall calculate and retain a portion of the sales and use tax collected under thispart as provided in this Subsection (8).
(b) For a city, town, or unincorporated area of a county that imposes a tax under this part,the commission shall calculate a percentage each month by dividing the sales and use taxcollected under this part for that month within the boundaries of that city, town, orunincorporated area of a county by the total sales and use tax collected under this part for thatmonth within the boundaries of all of the cities, towns, and unincorporated areas of the countiesthat impose a tax under this part.
(c) For a city, town, or unincorporated area of a county that imposes a tax under this part,the commission shall retain each month an amount equal to the product of:
(i) the percentage the commission determines for the month under Subsection (8)(b) forthe city, town, or unincorporated area of a county; and
(ii) $25,417.
(d) The commission shall deposit an amount the commission retains in accordance withthis Subsection (8) into the Qualified Emergency Food Agencies Fund created by Section9-4-1409.
(e) An amount the commission deposits into the Qualified Emergency Food AgenciesFund shall be expended as provided in Section 9-4-1409.
Amended by Chapter 203, 2009 General Session
Amended by Chapter 385, 2009 General Session