59-12-401 - Resort communities tax authority for cities, towns, and military installation development authority -- Base -- Rate -- Collection fees.
59-12-401. Resort communities tax authority for cities, towns, and militaryinstallation development authority -- Base -- Rate -- Collection fees.
(1) (a) In addition to other sales and use taxes, a city or town in which the transient roomcapacity as defined in Section 59-12-405 is greater than or equal to 66% of the municipality'spermanent census population may impose a sales and use tax of up to 1.1% on the transactionsdescribed in Subsection 59-12-103(1) located within the city or town.
(b) Notwithstanding Subsection (1)(a), a city or town may not impose a tax under thissection on:
(i) the sale of:
(A) a motor vehicle;
(B) an aircraft;
(C) a watercraft;
(D) a modular home;
(E) a manufactured home; or
(F) a mobile home;
(ii) 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; and
(iii) except as provided in Subsection (1)(d), amounts paid or charged for food and foodingredients.
(c) For purposes of this Subsection (1), the location of a transaction shall be determinedin accordance with Sections 59-12-211 through 59-12-215.
(d) A city or town imposing a tax under this section shall impose the tax on amounts paidor charged for food and food ingredients if the food and food ingredients are sold as part of abundled transaction attributable to food and food ingredients and tangible personal property otherthan food and food ingredients.
(2) (a) An amount equal to the total of any costs incurred by the state in connection withthe implementation of Subsection (1) which exceed, in any year, the revenues received by thestate from its collection fees received in connection with the implementation of Subsection (1)shall be paid over to the state General Fund by the cities and towns which impose the taxprovided for in Subsection (1).
(b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among thosecities and towns according to the amount of revenue the respective cities and towns generate inthat year through imposition of that tax.
(3) (a) Subject to 63H-1-203, the military installation development authority created inSection 63H-1-201 may impose a tax under this section on the transactions described inSubsection 59-12-103(1) located within a project area described in a project area plan adopted bythe authority under Title 63H, Chapter 1, Military Installation Development Authority Act, asthough the authority were a city or a town.
(b) For purposes of calculating the permanent census population within a project area,the board as defined in Section 63H-1-102 shall:
(i) count the population;
(ii) adopt a resolution verifying the population number; and
(iii) provide the commission any information required in Section 59-12-405.
Amended by Chapter 9, 2010 General Session