59-12-603 - County tax -- Bases -- Rates -- Use of revenues -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Distribution -- Enactment or repeal of tax or tax rat
59-12-603. County tax -- Bases -- Rates -- Use of revenues -- Adoption of ordinancerequired -- Advisory board -- Administration -- Collection -- Distribution -- Enactment orrepeal of tax or tax rate change -- Effective date -- Notice requirements.
(1) (a) In addition to any other taxes, a county legislative body may, as provided in thispart, impose a tax as follows:
(i) (A) a county legislative body of any county may impose a tax of not to exceed 3% onall short-term leases and rentals of motor vehicles not exceeding 30 days, except for leases andrentals of motor vehicles made for the purpose of temporarily replacing a person's motor vehiclethat is being repaired pursuant to a repair or an insurance agreement; and
(B) beginning on or after January 1, 1999, a county legislative body of any countyimposing a tax under Subsection (1)(a)(i)(A) may, in addition to imposing the tax underSubsection (1)(a)(i)(A), impose a tax of not to exceed 4% on all short-term leases and rentals ofmotor vehicles not exceeding 30 days, except for leases and rentals of motor vehicles made forthe purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant to arepair or an insurance agreement;
(ii) a county legislative body of any county may impose a tax of not to exceed 1% of allsales of the following that are sold by a restaurant:
(A) alcoholic beverages;
(B) food and food ingredients; or
(C) prepared food; and
(iii) a county legislative body of a county of the first class may impose a tax of not toexceed .5% on charges for the accommodations and services described in Subsection59-12-103(1)(i).
(b) A tax imposed under Subsection (1)(a) is subject to the audit provisions of Section17-31-5.5.
(2) (a) Subject to Subsection (2)(b), revenue from the imposition of the taxes providedfor in Subsections (1)(a)(i) through (iii) may be used for:
(i) financing tourism promotion; and
(ii) the development, operation, and maintenance of:
(A) an airport facility;
(B) a convention facility;
(C) a cultural facility;
(D) a recreation facility; or
(E) a tourist facility.
(b) A county of the first class shall expend at least $450,000 each year of the revenuesfrom the imposition of a tax authorized by Subsection (1)(a)(iii) within the county to fund amarketing and ticketing system designed to:
(i) promote tourism in ski areas within the county by persons that do not reside within thestate; and
(ii) combine the sale of:
(A) ski lift tickets; and
(B) accommodations and services described in Subsection 59-12-103(1)(i).
(3) A tax imposed under this part may be pledged as security for bonds, notes, or otherevidences of indebtedness incurred by a county, city, or town under Title 11, Chapter 14, LocalGovernment Bonding Act, or a community development and renewal agency under Title 17C,
Chapter 1, Part 5, Agency Bonds, to finance:
(a) an airport facility;
(b) a convention facility;
(c) a cultural facility;
(d) a recreation facility; or
(e) a tourist facility.
(4) (a) In order to impose the tax under Subsection (1), each county legislative body shalladopt an ordinance imposing the tax.
(b) The ordinance under Subsection (4)(a) shall include provisions substantially the sameas those contained in Part 1, Tax Collection, except that the tax shall be imposed only on thoseitems and sales described in Subsection (1).
(c) The name of the county as the taxing agency shall be substituted for that of the statewhere necessary, and an additional license is not required if one has been or is issued underSection 59-12-106.
(5) In order to maintain in effect its tax ordinance adopted under this part, each countylegislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,Tax Collection, adopt amendments to its tax ordinance to conform with the applicableamendments to Part 1, Tax Collection.
(6) (a) Regardless of whether a county of the first class creates a tourism tax advisoryboard in accordance with Section 17-31-8, the county legislative body of the county of the firstclass shall create a tax advisory board in accordance with this Subsection (6).
(b) The tax advisory board shall be composed of nine members appointed as follows:
(i) four members shall be appointed by the county legislative body of the county of thefirst class as follows:
(A) one member shall be a resident of the unincorporated area of the county;
(B) two members shall be residents of the incorporated area of the county; and
(C) one member shall be a resident of the unincorporated or incorporated area of thecounty; and
(ii) subject to Subsections (6)(c) and (d), five members shall be mayors of cities or townswithin the county of the first class appointed by an organization representing all mayors of citiesand towns within the county of the first class.
(c) Five members of the tax advisory board constitute a quorum.
(d) The county legislative body of the county of the first class shall determine:
(i) terms of the members of the tax advisory board;
(ii) procedures and requirements for removing a member of the tax advisory board;
(iii) voting requirements, except that action of the tax advisory board shall be by at leasta majority vote of a quorum of the tax advisory board;
(iv) chairs or other officers of the tax advisory board;
(v) how meetings are to be called and the frequency of meetings; and
(vi) the compensation, if any, of members of the tax advisory board.
(e) The tax advisory board under this Subsection (6) shall advise the county legislativebody of the county of the first class on the expenditure of revenues collected within the county ofthe first class from the taxes described in Subsection (1)(a).
(7) (a) (i) Except as provided in Subsection (7)(a)(ii), a tax authorized under this partshall be administered, collected, and enforced in accordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies.
(ii) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 orSubsections 59-12-205(2) through (6).
(b) Except as provided in Subsection (7)(c):
(i) for a tax under this part other than the tax under Subsection (1)(a)(i)(B), thecommission shall distribute the revenues to the county imposing the tax; and
(ii) for a tax under Subsection (1)(a)(i)(B), the commission shall distribute the revenuesaccording to the distribution formula provided in Subsection (8).
(c) The commission shall deduct from the distributions under Subsection (7)(b) anadministrative charge for collecting the tax as provided in Section 59-12-206.
(8) The commission shall distribute the revenues generated by the tax under Subsection(1)(a)(i)(B) to each county collecting a tax under Subsection (1)(a)(i)(B) according to thefollowing formula:
(a) the commission shall distribute 70% of the revenues based on the percentagesgenerated by dividing the revenues collected by each county under Subsection (1)(a)(i)(B) by thetotal revenues collected by all counties under Subsection (1)(a)(i)(B); and
(b) the commission shall distribute 30% of the revenues based on the percentagesgenerated by dividing the population of each county collecting a tax under Subsection(1)(a)(i)(B) by the total population of all counties collecting a tax under Subsection (1)(a)(i)(B).
(9) (a) For purposes of this Subsection (9):
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexationto County.
(ii) "Annexing area" means an area that is annexed into a county.
(b) (i) Except as provided in Subsection (9)(c), if, on or after July 1, 2004, a countyenacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, orchange shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meetingthe requirements of Subsection (9)(b)(ii) from the county.
(ii) The notice described in Subsection (9)(b)(i)(B) shall state:
(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
(B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection(9)(b)(ii)(A), 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 Subsection (1).
(ii) The repeal of a tax or a tax rate decrease shall take effect on the first day of the last
billing 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 Subsection (1).
(d) (i) Except as provided in Subsection (9)(e), if, for an annexation that occurs on orafter July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of atax under this part for an annexing area, the enactment, repeal, or change shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meetingthe requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (9)(d)(i)(B) shall state:
(A) that the annexation described in Subsection (9)(d)(i) will result in an enactment,repeal, or change in the rate of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
(C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection(9)(d)(ii)(A), the rate of the tax.
(e) (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 Subsection (1).
(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 Subsection (1).
Amended by Chapter 7, 2009 General Session