59-12-704 - Distribution of revenues -- Advisory board creation -- Determining operating expenses.
59-12-704. Distribution of revenues -- Advisory board creation -- Determiningoperating expenses.
(1) Except as provided in Subsections (3)(b) and (5), and subject to the requirements ofthis section, any revenues collected by a county of the first class under this part shall bedistributed annually by the county legislative body to support recreational and zoologicalfacilities and botanical, cultural, and zoological organizations within that first class county asfollows:
(a) 30% of the revenue collected by the county under this section shall be distributed bythe county legislative body to support recreational facilities located within the county;
(b) (i) subject to Subsection (1)(b)(ii) and except as provided in Subsection (1)(b)(iii),12-1/8% of the revenue collected by the county under this section shall be distributed by thecounty legislative body to support no more than three zoological facilities and organizationslocated within the county, with 94.5% of that revenue being distributed to zoological facilitiesand organizations with average annual operating expenses of $2,000,000 or more and 5.5% ofthat revenue being distributed to zoological facilities and organizations with average annualoperating expenses of less than $2,000,000;
(ii) except as provided in Subsection (1)(b)(iii), the county legislative body shalldistribute the money described in Subsection (1)(b)(i) among the zoological facilities andorganizations in proportion to their average annual operating expenses as determined underSubsection (3); and
(iii) if a zoological facility or organization is created or relocated within the county afterJune 1, 2003, the county legislative body shall distribute the money described in Subsection(1)(b)(i) as it determines appropriate;
(c) (i) 48-7/8% of the revenue collected by the county under this section shall bedistributed to no more than 23 botanical and cultural organizations with average annual operatingexpenses of more than $250,000 as determined under Subsection (3);
(ii) subject to Subsection (1)(c)(iii), the county legislative body shall distribute themoney described in Subsection (1)(c)(i) among the organizations and in proportion to theiraverage annual operating expenses as determined under Subsection (3); and
(iii) the amount distributed to any organization described in Subsection (1)(c)(i) may notexceed 35% of the organization's operating budget; and
(d) (i) 9% of the revenue collected by the county under this section shall be distributed tobotanical and cultural organizations that do not receive revenue under Subsection (1)(c)(i); and
(ii) the county legislative body shall determine how the money shall be distributedamong the organizations described in Subsection (1)(d)(i).
(2) (a) The county legislative body of each county shall create an advisory board toadvise the county legislative body on disbursement of funds to botanical and culturalorganizations under Subsection (1)(c)(i).
(b) (i) The advisory board under Subsection (2)(a) shall consist of seven membersappointed by the county legislative body.
(ii) In a county of the first class, two of the seven members of the advisory board underSubsection (2)(a) shall be appointed from the Utah Arts Council.
(3) (a) Except as provided in Subsection (3)(b), to be eligible to receive money collectedby the county under this part, a botanical, cultural, and zoological organization located within acounty of the first class shall, every three years:
(i) calculate their average annual operating expenses based upon audited operatingexpenses for three preceding fiscal years; and
(ii) submit to the appropriate county legislative body:
(A) a verified audit of annual operating expenses for each of those three preceding fiscalyears; and
(B) the average annual operating expenses as calculated under Subsection (3)(a)(i).
(b) Notwithstanding Subsection (3)(a), the county legislative body may waive theoperating expenses reporting requirements under Subsection (3)(a) for organizations described inSubsection (1)(d)(i).
(4) When calculating average annual operating expenses as described in Subsection (3),each botanical, cultural, and zoological organization shall use the same three-year fiscal period asdetermined by the county legislative body.
(5) (a) By July 1 of each year, the county legislative body of a first class county mayindex the threshold amount in Subsections (1)(c) and (d).
(b) Any change under Subsection (5)(a) shall be rounded off to the nearest $100.
(6) (a) Beginning on July 1, 2001, in a county except for a county of the first class, thecounty legislative body shall by ordinance provide for the distribution of the entire amount of therevenues generated by the tax imposed by this section as provided in this Subsection (6).
(b) Pursuant to an interlocal agreement established in accordance with Title 11, Chapter13, Interlocal Cooperation Act, a county described in Subsection (6)(a) may distribute to a city,town, or political subdivision within the county revenues generated by a tax under this part.
(c) The revenues distributed under Subsection (6)(a) or (b) shall be used for one or moreorganizations or facilities defined in Section 59-12-702 regardless of whether the revenues aredistributed:
(i) directly by the county described in Subsection (6)(a) to be used for an organization orfacility defined in Section 59-12-702; or
(ii) in accordance with an interlocal agreement described in Subsection (6)(b).
(7) A county legislative body may retain up to 1.5% of the proceeds from a tax under thispart for the cost of administering the provisions of this part.
(8) The commission may retain an amount not to exceed 1-1/2% of the tax collectedunder this part for the cost of administering this part.
Amended by Chapter 296, 2003 General Session