59-12-2218 - County, city, or town option sales and use tax for airports, highways, and a system for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception.
59-12-2218. County, city, or town option sales and use tax for airports, highways,and a system for public transit -- Base -- Rate -- Administration of sales and use tax --Voter approval exception.
(1) (a) Subject to the other provisions of this part, the following may impose a sales anduse tax under this section:
(i) if, on April 1, 2009, a county legislative body of a county of the second class imposesa sales and use tax under this section, the county legislative body of the county of the secondclass may impose the sales and use tax on the transactions:
(A) described in Subsection 59-12-103(1); and
(B) within the county, including the cities and towns within the county; or
(ii) if, on April 1, 2009, a county legislative body of a county of the second class does notimpose a sales and use tax under this section:
(A) a city legislative body of a city within the county of the second class may impose asales and use tax under this section on the transactions described in Subsection 59-12-103(1)within that city;
(B) a town legislative body of a town within the county of the second class may impose asales and use tax under this section on the transactions described in Subsection 59-12-103(1)within that town; and
(C) the county legislative body of the county of the second class may impose a sales anduse tax on the transactions described in Subsection 59-12-103(1):
(I) within the county, including the cities and towns within the county, if on the date thecounty legislative body provides the notice described in Section 59-12-2209 to the commissionstating that the county will enact a sales and use tax under this section, no city or town withinthat county:
(Aa) imposes a sales and use tax under this section; or
(Bb) has provided the notice described in Section 59-12-2209 to the commission statingthat the city or town will enact a sales and use tax under this section; or
(II) within the county, except for within a city or town within that county, if, on the datethe county legislative body provides the notice described in Section 59-12-2209 to thecommission stating that the county will enact a sales and use tax under this section, that city ortown:
(Aa) imposes a sales and use tax under this section; or
(Bb) has provided the notice described in Section 59-12-2209 to the commission statingthat the city or town will enact a sales and use tax under this section.
(b) For purposes of Subsection (1)(a), a county, city, or town legislative body thatimposes a sales and use tax under this section may impose the tax at a rate of:
(i) .10%, to be:
(A) as determined by the county, city, or town legislative body, deposited as provided inSubsection (3)(b)(i) into the County of the Second Class State Highway Projects Fund created bySection 72-2-121.2 and expended as provided in Section 72-2-121.2;
(B) as determined by the county, city, or town legislative body, expended for a project orservice relating to an airport facility for the portion of the project or service that is performedwithin the county, city, or town within which the tax is imposed:
(I) for a county legislative body that imposes the sales and use tax, if that airport facilityis part of the regional transportation plan of the area metropolitan planning organization if a
metropolitan planning organization exists for the area; or
(II) for a city or town legislative body that imposes the sales and use tax, if:
(Aa) that city or town owns or operates the airport facility; and
(Bb) an airline is headquartered in that city or town; or
(C) as determined by the county, city, or town legislative body, deposited or expendedfor a combination of Subsections (1)(b)(i)(A) and (B); or
(ii) subject to Subsection (1)(c), .25%, to be expended as follows:
(A) .10% to be deposited as provided in Subsection (3)(b)(i) into the County of theSecond Class State Highway Projects Fund created by Section 72-2-121.2 and expended asprovided in Section 72-2-121.2;
(B) .05%, to be deposited as provided in Subsection (3)(b)(ii) into the LocalTransportation Corridor Preservation Fund created by Section 72-2-117.5 and expended anddistributed in accordance with Section 72-2-117.5; and
(C) as determined by the county, city, or town legislative body, .10% to be:
(I) deposited as provided in Subsection (3)(b)(i) into the County of the Second ClassState Highway Projects Fund created by Section 72-2-121.2 and expended as provided in Section72-2-121.2;
(II) expended for:
(Aa) a state highway designated under Title 72, Chapter 4, Part 1, State Highways;
(Bb) a local highway that is a principal arterial highway, minor arterial highway, majorcollector highway, or minor collector road; or
(Cc) a combination of Subsections (1)(b)(ii)(C)(II)(Aa) and (Bb);
(III) expended for a project or service relating to a system for public transit for theportion of the project or service that is performed within the county, city, or town within whichthe sales and use tax is imposed;
(IV) expended for a project or service relating to an airport facility for the portion of theproject or service that is performed within the county, city, or town within which the sales anduse tax is imposed:
(Aa) for a county legislative body that imposes the sales and use tax, if that airportfacility is part of the regional transportation plan of the area metropolitan planning organization ifa metropolitan planning organization exists for the area; or
(Bb) for a city or town legislative body that imposes the sales and use tax, if:
(Ii) that city or town owns or operates the airport facility; and
(IIii) an airline is headquartered in that city or town; or
(V) deposited or expended for a combination of Subsections (1)(b)(ii)(C)(I) through (IV).
(c) (i) Subject to the other provisions of this Subsection (1)(c), a city or town withinwhich a sales and use tax is imposed at the tax rate described in Subsection (1)(b)(ii) may:
(A) expend the revenues in accordance with Subsection (1)(b)(ii); or
(B) expend the revenues in accordance with Subsections (1)(c)(ii) through (iv) if:
(I) that city or town owns or operates an airport facility; and
(II) an airline is headquartered in that city or town.
(ii) (A) A city or town legislative body of a city or town within which a sales and use taxis imposed at the tax rate described in Subsection (1)(b)(ii) may expend the revenues collectedfrom a tax rate of greater than .10% but not to exceed the revenues collected from a tax rate of.25% for a purpose described in Subsection (1)(c)(ii)(B) if:
(I) that city or town owns or operates an airport facility; and
(II) an airline is headquartered in that city or town.
(B) A city or town described in Subsection (1)(c)(ii)(A) may expend the revenuescollected from a tax rate of greater than .10% but not to exceed the revenues collected from a taxrate of .25% for:
(I) a project or service relating to the airport facility; and
(II) the portion of the project or service that is performed within the city or townimposing the sales and use tax.
(iii) If a city or town legislative body described in Subsection (1)(c)(ii)(A) determines toexpend the revenues collected from a tax rate of greater than .10% but not to exceed the revenuescollected from a tax rate of .25% for a project or service relating to an airport facility as allowedby Subsection (1)(c)(ii), any remaining revenues that are collected from the sales and use taximposed at the tax rate described in Subsection (1)(b)(ii) that are not expended for the project orservice relating to an airport facility as allowed by Subsection (1)(c)(ii) shall be expended asfollows:
(A) 75% of the remaining revenues shall be deposited as provided in Subsection (3)(c)into the County of the Second Class State Highway Projects Fund created by Section 72-2-121.2and expended as provided in Section 72-2-121.2; and
(B) 25% of the remaining revenues shall be deposited as provided in Subsection (3)(c)into the Local Transportation Corridor Preservation Fund created by Section 72-2-117.5 andexpended and distributed in accordance with Section 72-2-117.5.
(iv) A city or town legislative body that expends the revenues collected from a sales anduse tax imposed at the tax rate described in Subsection (1)(b)(ii) in accordance with Subsections(1)(c)(ii) and (iii):
(A) shall, on or before the date the city or town legislative body provides the noticedescribed in Section 59-12-2209 to the commission stating that the city or town will enact a salesand use tax under this section:
(I) determine the tax rate:
(Aa) the collections from which the city or town legislative body will expend for aproject or service relating to an airport facility as allowed by Subsection (1)(c)(ii); and
(Bb) at a percentage that is greater than .10% but does not exceed .25%; and
(II) notify the commission in writing of the tax rate the city or town legislative bodydetermines in accordance with Subsection (1)(c)(iv)(A)(I);
(B) shall, on or before the April 1 immediately following the date the city or townlegislative body provides the notice described in Subsection (1)(c)(iv)(A) to the commission:
(I) determine the tax rate:
(Aa) the collections from which the city or town legislative body will expend for aproject or service relating to an airport facility as allowed by Subsection (1)(c)(ii); and
(Bb) at a percentage that is greater than .10% but does not exceed .25%; and
(II) notify the commission in writing of the tax rate the city or town legislative bodydetermines in accordance with Subsection (1)(c)(iv)(B)(I);
(C) shall, on or before April 1 of each year after the April 1 described in Subsection(1)(c)(iv)(B):
(I) determine the tax rate:
(Aa) the collections from which the city or town legislative body will expend for a
project or service relating to an airport facility as allowed by Subsection (1)(c)(ii); and
(Bb) at a percentage that is greater than .10% but does not exceed .25%; and
(II) notify the commission in writing of the tax rate the city or town legislative bodydetermines in accordance with Subsection (1)(c)(iv)(C)(I); and
(D) may not change the tax rate the city or town legislative body determines inaccordance with Subsections (1)(c)(iv)(A) through (C) more frequently than as prescribed bySubsections (1)(c)(iv)(A) through (C).
(2) Before a city or town legislative body may impose a sales and use tax under thissection, the city or town legislative body shall provide a copy of the notice described in Section59-12-2209 that the city or town legislative body provides to the commission:
(a) to the county legislative body within which the city or town is located; and
(b) at the same time as the city or town legislative body provides the notice to thecommission.
(3) (a) Subject to Subsections (3)(b) through (e) and Section 59-12-2207, the commissionshall transmit revenues collected within a county, city, or town from a tax under this part that willbe expended for a purpose described in Subsection (1)(b)(i)(B) or Subsections (1)(b)(ii)(C)(II)through (IV) to the county, city, or town legislative body in accordance with Section 59-12-2206.
(b) Except as provided in Subsection (3)(c) and subject to Section 59-12-2207, thecommission shall deposit revenues collected within a county, city, or town from a sales and usetax under this section that:
(i) are required to be expended for a purpose described in Subsection (1)(b)(ii)(A) intothe County of the Second Class State Highway Projects Fund created by Section 72-2-121.2;
(ii) are required to be expended for a purpose described in Subsection (1)(b)(ii)(B) intothe Local Transportation Corridor Preservation Fund created by Section 72-2-117.5; or
(iii) a county, city, or town legislative body determines to expend for a purpose describedin Subsection (1)(b)(i)(A) or (1)(b)(ii)(C)(I) into the County of the Second Class State HighwayProjects Fund created by Section 72-2-121.2 if the county, city, or town legislative body provideswritten notice to the commission requesting the deposit.
(c) Subject to Subsection (3)(d) or (e), if a city or town legislative body provides noticeto the commission in accordance with Subsection (1)(c)(iv), the commission shall:
(i) transmit the revenues collected from the tax rate stated on the notice to the city ortown legislative body monthly by electronic funds transfer; and
(ii) deposit any remaining revenues described in Subsection (1)(c)(iii) in accordance withSubsection (1)(c)(iii).
(d) (i) If a city or town legislative body provides the notice described in Subsection(1)(c)(iv)(A) to the commission, the commission shall transmit or deposit the revenues collectedfrom the sales and use tax:
(A) in accordance with Subsection (3)(c);
(B) beginning on the date the city or town legislative body enacts the sales and use tax;and
(C) ending on the earlier of:
(I) the June 30 immediately following the date the city or town legislative body providesthe notice described in Subsection (1)(c)(iv)(B) to the commission; or
(II) the date the city or town legislative body repeals the sales and use tax.
(ii) If a city or town legislative body provides the notice described in Subsection
(1)(c)(iv)(B) or (C) to the commission, the commission shall transmit or deposit the revenuescollected from the sales and use tax:
(A) in accordance with Subsection (3)(c);
(B) beginning on the July 1 immediately following the date the city or town legislativebody provides the notice described in Subsection (1)(c)(iv)(B) or (C) to the commission; and
(C) ending on the earlier of:
(I) the June 30 of the year after the date the city or town legislative body provides thenotice described in Subsection (1)(c)(iv)(B) or (C) to the commission; or
(II) the date the city or town legislative body repeals the sales and use tax.
(e) (i) If a city or town legislative body that is required to provide the notice described inSubsection (1)(c)(iv)(A) does not provide the notice described in Subsection (1)(c)(iv)(A) to thecommission on or before the date required by Subsection (1)(c)(iv) for providing the notice, thecommission shall transmit, transfer, or deposit the revenues collected from the sales and use taxwithin the city or town in accordance with Subsections (3)(a) and (b).
(ii) If a city or town legislative body that is required to provide the notice described inSubsection (1)(c)(iv)(B) or (C) does not provide the notice described in Subsection (1)(c)(iv)(B)or (C) to the commission on or before the date required by Subsection (1)(c)(iv) for providing thenotice, the commission shall transmit or deposit the revenues collected from the sales and use taxwithin the city or town in accordance with:
(A) Subsection (3)(c); and
(B) the most recent notice the commission received from the city or town legislativebody under Subsection (1)(c)(iv).
(4) Notwithstanding Section 59-12-2208, a county, city, or town legislative body is notrequired to submit an opinion question to the county's, city's, or town's registered voters inaccordance with Section 59-12-2208 to impose a sales and use tax under this section if:
(a) the county, city, or town imposes the sales and use tax under this section on or afterJuly 1, 2010, but on or before July 1, 2011; and
(b) a purpose for which the county, city, or town will expend revenues collected from thesales and use tax under this section is:
(i) a project or service described in Subsection (1)(b)(i)(B); or
(ii) a project or service described in Subsection (1)(b)(ii)(C)(IV).
Renumbered and Amended by Chapter 263, 2010 General Session