59-12-403 - Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax.
59-12-403. Enactment or repeal of tax -- Tax rate change -- Effective date -- Noticerequirements -- Administration, collection, and enforcement of tax.
(1) For purposes of this section:
(a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4,Annexation.
(b) "Annexing area" means an area that is annexed into a city or town.
(2) (a) Except as provided in Subsection (2)(c) or (d), if, on or after April 1, 2008, a cityor town enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal,or change shall take effect:
(i) on the first day of a calendar quarter; and
(ii) after a 90-day period beginning on the date the commission receives notice meetingthe requirements of Subsection (2)(b) from the city or town.
(b) The notice described in Subsection (2)(a)(ii) shall state:
(i) that the city or town will enact or repeal a tax or change the rate of a tax under thispart;
(ii) the statutory authority for the tax described in Subsection (2)(b)(i);
(iii) the effective date of the tax described in Subsection (2)(b)(i); and
(iv) if the city or town enacts the tax or changes the rate of the tax described inSubsection (2)(b)(i), the rate of the tax.
(c) (i) The enactment of a tax or a tax rate increase shall take effect on the first day of thefirst billing period:
(A) that begins after the effective date of the enactment of the tax or the tax rate increase;and
(B) if the billing period for the transaction begins before the effective date of theenactment of the tax or the tax rate increase imposed under:
(I) Section 59-12-401; or
(II) Section 59-12-402.
(ii) The repeal of a tax or a tax rate decrease shall take effect on the first day of the lastbilling period:
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;and
(B) if the billing period for the transaction begins before the effective date of the repealof the tax or the tax rate decrease imposed under:
(I) Section 59-12-401; or
(II) Section 59-12-402.
(d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of salesand use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a taxdescribed in Subsection (2)(a) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment, repeal, or change in therate of the tax under Subsection (2)(a).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule define the term "catalogue sale."
(3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs onor after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a
tax under this part for an annexing area, the enactment, repeal, or change shall take effect:
(i) on the first day of a calendar quarter; and
(ii) after a 90-day period beginning on the date the commission receives notice meetingthe requirements of Subsection (3)(b) from the city or town that annexes the annexing area.
(b) The notice described in Subsection (3)(a)(ii) shall state:
(i) that the annexation described in Subsection (3)(a) will result in an enactment, repeal,or change in the rate of a tax under this part for the annexing area;
(ii) the statutory authority for the tax described in Subsection (3)(b)(i);
(iii) the effective date of the tax described in Subsection (3)(b)(i); and
(iv) if the city or town enacts the tax or changes the rate of the tax described inSubsection (3)(b)(i), the rate of the tax.
(c) (i) The enactment of a tax or a tax rate increase shall take effect on the first day of thefirst billing period:
(A) that begins after the effective date of the enactment of the tax or the tax rate increase;and
(B) if the billing period for the transaction begins before the effective date of theenactment of the tax or the tax rate increase imposed under:
(I) Section 59-12-401; or
(II) Section 59-12-402.
(ii) The repeal of a tax or a tax rate decrease shall take effect on the first day of the lastbilling period:
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;and
(B) if the billing period for the transaction begins before the effective date of the repealof the tax or the tax rate decrease imposed under:
(I) Section 59-12-401; or
(II) Section 59-12-402.
(d) (i) Notwithstanding Subsection (3)(a), if a tax due under this chapter on a cataloguesale is computed on the basis of sales and use tax rates published in the catalogue, an enactment,repeal, or change in the rate of a tax described in Subsection (3)(a) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment, repeal, or change in therate of the tax under Subsection (3)(a).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule define the term "catalogue sale."
(4) (a) Except as provided in Subsection (4)(b), a tax authorized under this part shall beadministered, collected, and enforced in accordance with:
(i) the same procedures used to administer, collect, and enforce the tax under:
(A) Part 1, Tax Collection; or
(B) Part 2, Local Sales and Use Tax Act; and
(ii) Chapter 1, General Taxation Policies.
(b) Notwithstanding Subsection (4)(a), a tax under this part is not subject to Subsections59-12-205(2) through (6).
Amended by Chapter 382, 2008 General Session
Amended by Chapter 384, 2008 General Session