59-12-703 - Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
59-12-703. Opinion question election -- Base -- Rate -- Imposition of tax -- Uses oftax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
(1) (a) (i) A county legislative body may submit an opinion question to the residents ofthat county, by majority vote of all members of the legislative body, so that each resident of thecounty, except residents in municipalities that have already imposed a sales and use tax underPart 14, City or Town Option Funding For Botanical, Cultural, Recreational, and ZoologicalOrganizations or Facilities, has an opportunity to express the resident's opinion on the impositionof a local sales and use tax of .1% on the transactions described in Subsection 59-12-103(1)located within the county, to fund recreational and zoological facilities, botanical, cultural, andzoological organizations, and rural radio stations, in that county.
(ii) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a taxunder this section on:
(A) 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;
(B) sales and uses within municipalities that have already imposed a sales and use taxunder Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, andZoological Organizations or Facilities; and
(C) except as provided in Subsection (1)(c), amounts paid or charged for food and foodingredients.
(b) For purposes of this Subsection (1), the location of a transaction shall be determinedin accordance with Sections 59-12-211 through 59-12-215.
(c) A county legislative body imposing a tax under this section shall impose the tax onamounts paid or charged for food and food ingredients if the food and food ingredients are soldas part of a bundled transaction attributable to food and food ingredients and tangible personalproperty other than food and food ingredients.
(d) The election shall follow the procedures outlined in Title 11, Chapter 14, LocalGovernment Bonding Act.
(2) (a) If the county legislative body determines that a majority of the county's registeredvoters voting on the imposition of the tax have voted in favor of the imposition of the tax asprescribed in Subsection (1)(a), the county legislative body may impose the tax by a majorityvote of all members of the legislative body on the transactions:
(i) described in Subsection (1); and
(ii) within the county, including the cities and towns located in the county, except thosecities and towns that have already imposed a sales and use tax under Part 14, City or TownOption Funding For Botanical, Cultural, Recreational, and Zoological Organizations or Facilities.
(b) A county legislative body may revise county ordinances to reflect statutory changes tothe distribution formula or eligible recipients of revenues generated from a tax imposed underSubsection (2)(a):
(i) after the county legislative body submits an opinion question to residents of thecounty in accordance with Subsection (1) giving them the opportunity to express their opinion onthe proposed revisions to county ordinances; and
(ii) if the county legislative body determines that a majority of those voting on theopinion question have voted in favor of the revisions.
(3) The money generated from any tax imposed under Subsection (2) shall be used forfunding:
(a) recreational and zoological facilities located within the county or a city or townlocated in the county, except a city or town that has already imposed a sales and use tax underPart 14, City or Town Option Funding For Botanical, Cultural, Recreational, and ZoologicalOrganizations or Facilities; and
(b) ongoing operating expenses of:
(i) recreational facilities described in Subsection (3)(a);
(ii) botanical, cultural, and zoological organizations within the county; and
(iii) rural radio stations within the county.
(4) (a) A tax authorized under this part shall be:
(i) except as provided in Subsection (4)(b), administered, collected, and enforced inaccordance 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; and
(ii) levied for a period of 10 years and may be reauthorized at the end of the ten-yearperiod in accordance with this section.
(b) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject toSubsections 59-12-205(2) through (6).
(5) (a) For purposes of this Subsection (5):
(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 (5)(c) or (d), if, on or after July 1, 2004, a countyenacts or repeals a tax under this part, the enactment or repeal 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 (5)(b)(ii) from the county.
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
(A) that the county will enact or repeal a tax under this part;
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
(D) if the county enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the tax.
(c) (i) The enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the enactment of the tax; and
(B) if the billing period for the transaction begins before the effective date of theenactment of the tax under this section.
(ii) The repeal of a tax 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; and
(B) if the billing period for the transaction begins before the effective date of the repealof the tax imposed under this section.
(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 or repeal of a tax described inSubsection (5)(b)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal underSubsection (5)(b)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule define the term "catalogue sale."
(e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs onor after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this partfor an annexing area, the enactment or repeal 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 (5)(e)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (5)(e)(i)(B) shall state:
(A) that the annexation described in Subsection (5)(e)(i) will result in an enactment orrepeal of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
(D) the rate of the tax described in Subsection (5)(e)(ii)(A).
(f) (i) The enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the enactment of the tax; and
(B) if the billing period for the transaction begins before the effective date of theenactment of the tax under this section.
(ii) The repeal of a tax 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; and
(B) if the billing period for the transaction begins before the effective date of the repealof the tax imposed under this section.
(g) (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 or repeal of a tax described inSubsection (5)(e)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal underSubsection (5)(e)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule define the term "catalogue sale."
Amended by Chapter 382, 2008 General Session
Amended by Chapter 384, 2008 General Session