59-12-402 - Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinanc
59-12-402. Additional resort communities sales and use tax -- Base -- Rate --Collection fees -- Resolution and voter approval requirements -- Election requirements --Notice requirements -- Ordinance requirements -- Prohibition of military installationdevelopment authority.
(1) (a) Subject to Subsections (2) through (6), the governing body of a municipality inwhich the transient room capacity as defined in Section 59-12-405 is greater than or equal to 66%of the municipality's permanent census population may, in addition to the sales tax authorizedunder Section 59-12-401, impose an additional resort communities sales tax in an amount that isless than or equal to .5% on the transactions described in Subsection 59-12-103(1) located withinthe municipality.
(b) Notwithstanding Subsection (1)(a), the governing body of a municipality may notimpose a tax under this section 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 municipality imposing a tax under this section shall impose the tax on amountspaid or charged for food and food ingredients if the food and food ingredients are sold as part ofa bundled transaction attributable to food and food ingredients and tangible personal propertyother than 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) To impose an additional resort communities sales tax under this section, thegoverning body of the municipality shall:
(a) pass a resolution approving the tax; and
(b) except as provided in Subsection (6), obtain voter approval for the tax as provided inSubsection (4).
(4) To obtain voter approval for an additional resort communities sales tax underSubsection (3)(b), a municipality shall:
(a) hold the additional resort communities sales tax election during:
(i) a regular general election; or
(ii) a municipal general election; and
(b) publish notice of the election:
(i) 15 days or more before the day on which the election is held; and
(ii) (A) in a newspaper of general circulation in the municipality; and
(B) as required in Section 45-1-101.
(5) An ordinance approving an additional resort communities sales tax under this sectionshall provide an effective date for the tax as provided in Section 59-12-403.
(6) (a) Except as provided in Subsection (6)(b), a municipality is not subject to the voterapproval requirements of Subsection (3)(b) if, on or before January 1, 1996, the municipalityimposed a license fee or tax on businesses based on gross receipts pursuant to Section 10-1-203.
(b) The exception from the voter approval requirements in Subsection (6)(a) does notapply to a municipality that, on or before January 1, 1996, imposed a license fee or tax on onlyone class of businesses based on gross receipts pursuant to Section 10-1-203.
(7) A military installation development authority authorized to impose a resortcommunities tax under Section 59-12-401 may not impose an additional resort communitiessales tax under this section.
Amended by Chapter 9, 2010 General Session