59-12-701 - Purpose statement.
59-12-701. Purpose statement.
The Utah Legislature finds and declares that:
(1) Recreational and zoological facilities and the botanical, cultural, and zoologicalorganizations of the state of Utah enhance the quality of life of Utah's citizens, as well as thecontinuing growth of Utah's tourist, convention, and recreational industries.
(2) Utah was the first state in this nation to create and financially support a state artsagency, now the Utah Arts Council, which is committed to the nurturing and growth of culturalpursuits.
(3) Utah has provided, and intends to continue, the financial support of recreational andzoological facilities and the botanical, cultural, and zoological organizations of this state.
(4) The state's support of its recreational and zoological facilities and its botanical,cultural, and zoological organizations has not been sufficient to assure the continuing existenceand growth of these facilities and organizations, and the Legislature believes that localgovernment may wish to play a greater role in the support of these organizations.
(5) Without jeopardizing the state's ongoing support of its recreational and zoologicalfacilities and its botanical, cultural, and zoological organizations, the Legislature intends topermit the counties of the state of Utah to enhance public financial support of Utah's publiclyowned or operated recreational and zoological facilities, and botanical, cultural, and zoologicalorganizations owned or operated by institutions or private nonprofit organizations, through theimposition of a county sales and use tax.
(6) In a county of the first class, it is necessary and appropriate to allocate a tax imposedunder this part in a manner that provides adequate predictable support to a fixed number ofbotanical and cultural organizations and that gives the county legislative body discretion toallocate the tax revenues to other botanical and cultural organizations.
Amended by Chapter 296, 2003 General Session