UT
Utah House Bill HB0058

Utah 2023 Regular Session

Utah House Bill HB0058 Compare Versions

OldNewDifferences
1-Enrolled Copy H.B. 58
1+3rd Sub. H.B. 58
2+LEGISLATIVE GENERAL COUNSEL
3+6 Approved for Filing: C.R. Gilbert 6
4+6 01-18-23 9:06 PM 6
5+H.B. 58
6+3rd Sub. (Cherry)
7+Representative Robert M. Spendlove proposes the following substitute bill:
28 1 TAX MODIFICATIONS
39 2 2023 GENERAL SESSION
410 3 STATE OF UTAH
511 4 Chief Sponsor: Robert M. Spendlove
612 5 Senate Sponsor: Chris H. Wilson
713 6
814 7LONG TITLE
915 8General Description:
1016 9 This bill modifies provisions related to tax.
1117 10Highlighted Provisions:
1218 11 This bill:
1319 12 <makes corrections to provisions related to tax, including eliminating redundant or
1420 13obsolete language and updating cross-references;
1521 14 <modifies the required contents of a property tax notice;
1622 15 <clarifies that the State Tax Commission, not the Division of Finance, is responsible
1723 16for certain sales tax deposits and transfers; and
1824 17 <repeals language related to expired income tax credits.
1925 18Money Appropriated in this Bill:
2026 19 None
2127 20Other Special Clauses:
2228 21 This bill provides retrospective operation.
2329 22Utah Code Sections Affected:
2430 23AMENDS:
2531 24 17C-1-409, as last amended by Laws of Utah 2022, Chapter 307
2632 25 17C-1-411, as last amended by Laws of Utah 2018, Chapter 312
33+*HB0058S03* 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
34+- 2 -
2735 26 17C-1-412, as last amended by Laws of Utah 2022, Chapter 21
2836 27 26-36b-208, as last amended by Laws of Utah 2021, Chapter 367
29-28 51-9-902, as enacted by Laws of Utah 2022, Chapter 77 H.B. 58
30-Enrolled Copy
31-- 2 -
37+28 51-9-902, as enacted by Laws of Utah 2022, Chapter 77
3238 29 53-2a-1102, as last amended by Laws of Utah 2022, Chapters 68, 73
3339 30 59-1-401, as last amended by Laws of Utah 2022, Chapter 238
3440 31 59-1-1420, as last amended by Laws of Utah 2022, Chapter 273
3541 32 59-2-109, as last amended by Laws of Utah 2021, Chapter 377
3642 33 59-2-201, as last amended by Laws of Utah 2022, Chapter 239
3743 34 59-2-919.1, as last amended by Laws of Utah 2022, Chapter 293
3844 35 59-2-1101, as last amended by Laws of Utah 2022, Chapter 235
3945 36 59-2-1102, as last amended by Laws of Utah 2022, Chapter 235
4046 37 59-2-1710, as enacted by Laws of Utah 2012, Chapter 197
4147 38 59-2-1803, as enacted by Laws of Utah 2019, Chapter 453
4248 39 59-10-552, as enacted by Laws of Utah 2022, Chapter 258
4349 40 59-12-103, as last amended by Laws of Utah 2022, Chapters 77, 106 and 433
4450 41 59-12-205, as last amended by Laws of Utah 2022, Chapters 59, 82 and 403
4551 42 59-12-302, as last amended by Laws of Utah 2021, Chapter 376
4652 43 59-12-354, as last amended by Laws of Utah 2018, Chapters 258, 312
4753 44 59-12-403, as last amended by Laws of Utah 2018, Chapters 258, 312
4854 45 59-12-603, as last amended by Laws of Utah 2020, Chapter 407
4955 46 59-12-703, as last amended by Laws of Utah 2017, Chapters 181, 422
5056 47 59-12-802, as last amended by Laws of Utah 2020, Chapter 427
5157 48 59-12-804, as last amended by Laws of Utah 2017, Chapter 422
5258 49 59-12-1102, as last amended by Laws of Utah 2021, Chapters 84, 345
5359 50 59-12-1201, as last amended by Laws of Utah 2016, Chapters 184, 291
5460 51 59-12-1302, as last amended by Laws of Utah 2017, Chapter 422
5561 52 59-12-1402, as last amended by Laws of Utah 2017, Chapter 422
5662 53 59-12-2103, as last amended by Laws of Utah 2017, Chapter 422
5763 54 59-12-2206, as last amended by Laws of Utah 2018, Chapters 258, 312
58-55 63G-2-302, as last amended by Laws of Utah 2022, Chapters 169, 334 Enrolled Copy H.B. 58
64+55 63G-2-302, as last amended by Laws of Utah 2022, Chapters 169, 334
65+56 63N-2-510, as last amended by Laws of Utah 2021, Chapter 282 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
5966 - 3 -
60-56 63N-2-510, as last amended by Laws of Utah 2021, Chapter 282
6167 57 63N-2-512, as last amended by Laws of Utah 2021, Chapter 282
6268 58ENACTS:
6369 59 59-2-1806, Utah Code Annotated 1953
6470 60 59-2-1906, Utah Code Annotated 1953
6571 61REPEALS:
6672 62 59-7-613, as last amended by Laws of Utah 2016, Chapter 135
6773 63 59-7-614.9, as enacted by Laws of Utah 2012, Chapter 306
6874 64 59-7-617, as enacted by Laws of Utah 2014, Chapter 315
6975 65 59-7-622, as enacted by Laws of Utah 2017, Chapter 479
7076 66 59-10-1013, as last amended by Laws of Utah 2016, Third Special Session, Chapter 1
7177 67 59-10-1040, as enacted by Laws of Utah 2017, Chapter 479
7278 68
7379 69Be it enacted by the Legislature of the state of Utah:
7480 70 Section 1. Section 17C-1-409 is amended to read:
7581 71 17C-1-409. Allowable uses of agency funds.
7682 72 (1) (a) An agency may use agency funds:
7783 73 (i) for any purpose authorized under this title;
7884 74 (ii) for administrative, overhead, legal, or other operating expenses of the agency,
7985 75including consultant fees and expenses under Subsection 17C-2-102(1)(b)(ii)(B) or funding for
8086 76a business resource center;
8187 77 (iii) subject to Section 11-41-103, to pay for, including financing or refinancing, all or
8288 78part of:
8389 79 (A) project area development in a project area, including environmental remediation
8490 80activities occurring before or after adoption of the project area plan;
8591 81 (B) housing-related expenditures, projects, or programs as described in Section
86-8217C-1-411 or 17C-1-412; H.B. 58
87-Enrolled Copy
88-- 4 -
92+8217C-1-411 or 17C-1-412;
8993 83 (C) an incentive or other consideration paid to a participant under a participation
9094 84agreement;
9195 85 (D) subject to Subsections (1)(c) and (4), the value of the land for and the cost of the
9296 86installation and construction of any publicly owned building, facility, structure, landscaping, or
93-87other improvement within the project area from which the project area funds are collected; or
97+87other improvement within the project area from which the project area funds are collected; or 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
98+- 4 -
9499 88 (E) the cost of the installation of publicly owned infrastructure and improvements
95100 89outside the project area from which the project area funds are collected if the board and the
96101 90community legislative body determine by resolution that the publicly owned infrastructure and
97102 91improvements benefit the project area;
98103 92 (iv) in an urban renewal project area that includes some or all of an inactive industrial
99104 93site and subject to Subsection (1)(e), to reimburse the Department of Transportation created
100105 94under Section 72-1-201, or a public transit district created under Title 17B, Chapter 2a, Part 8,
101106 95Public Transit District Act, for the cost of:
102107 96 (A) construction of a public road, bridge, or overpass;
103108 97 (B) relocation of a railroad track within the urban renewal project area; or
104109 98 (C) relocation of a railroad facility within the urban renewal project area;
105110 99 (v) subject to Subsection (5), to transfer funds to a community that created the agency;
106111 100or
107112 101 (vi) subject to Subsection (1)(f), for agency-wide project development under Part 10,
108113 102Agency Taxing Authority.
109114 103 (b) The determination of the board and the community legislative body under
110115 104Subsection (1)(a)(iii)(E) regarding benefit to the project area shall be final and conclusive.
111116 105 (c) An agency may not use project area funds received from a taxing entity for the
112117 106purposes stated in Subsection (1)(a)(iii)(D) under an urban renewal project area plan, an
113118 107economic development project area plan, or a community reinvestment project area plan
114119 108without the community legislative body's consent.
115-109 (d) (i) Subject to Subsection (1)(d)(ii), an agency may loan project area funds from a Enrolled Copy H.B. 58
116-- 5 -
120+109 (d) (i) Subject to Subsection (1)(d)(ii), an agency may loan project area funds from a
117121 110project area fund to another project area fund if:
118122 111 (A) the board approves; and
119123 112 (B) the community legislative body approves.
120124 113 (ii) An agency may not loan project area funds under Subsection (1)(d)(i) unless the
121125 114projections for agency funds are sufficient to repay the loan amount.
122126 115 (iii) A loan described in Subsection (1)(d) is not subject to Title 10, Chapter 5,
123127 116Uniform Fiscal Procedures Act for Utah Towns, Title 10, Chapter 6, Uniform Fiscal
124128 117Procedures Act for Utah Cities, Title 17, Chapter 36, Uniform Fiscal Procedures Act for
125-118Counties, or Title 17B, Chapter 1, Part 6, Fiscal Procedures for Local Districts.
129+118Counties, or Title 17B, Chapter 1, Part 6, Fiscal Procedures for Local Districts. 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
130+- 5 -
126131 119 (e) Before an agency may pay any tax increment or sales tax revenue under Subsection
127132 120(1)(a)(iv), the agency shall enter into an interlocal agreement defining the terms of the
128133 121reimbursement with:
129134 122 (i) the Department of Transportation; or
130135 123 (ii) a public transit district.
131136 124 (f) Before an agency may use project area funds for agency-wide project development,
132137 125as defined in Section 17C-1-1001, the agency shall obtain the consent of the taxing entity
133138 126committee or each taxing entity party to an interlocal agreement with the agency.
134139 127 (2) (a) Sales and use tax revenue that an agency receives from a taxing entity is not
135140 128subject to the prohibition or limitations of Title 11, Chapter 41, Prohibition on Retail Facility
136141 129Incentive Payments Act.
137142 130 (b) An agency may use sales and use tax revenue that the agency receives under an
138143 131interlocal agreement under Section 17C-4-201 or 17C-5-204 for the uses authorized in the
139144 132interlocal agreement.
140145 133 (3) (a) An agency may contract with the community that created the agency or another
141146 134public entity to use agency funds to reimburse the cost of items authorized by this title to be
142147 135paid by the agency that are paid by the community or other public entity.
143-136 (b) If land is acquired or the cost of an improvement is paid by another public entity H.B. 58
144-Enrolled Copy
145-- 6 -
148+136 (b) If land is acquired or the cost of an improvement is paid by another public entity
146149 137and the land or improvement is leased to the community, an agency may contract with and
147150 138make reimbursement from agency funds to the community.
148151 139 (4) Notwithstanding any other provision of this title, an agency may not use project
149152 140area funds, project area incremental revenue as defined in Section 17C-1-1001, or property tax
150153 141revenue as defined in Section 17C-1-1001, to construct a local government building unless the
151154 142taxing entity committee or each taxing entity party to an interlocal agreement with the agency
152155 143consents.
153156 144 (5) For the purpose of offsetting the community's annual local contribution to the
154157 145Homeless Shelter Cities Mitigation Restricted Account, the total amount an agency transfers in
155158 146a calendar year to a community under Subsections (1)(a)(v), 17C-1-411(1)(d), and
156159 14717C-1-412(1)(a)(x) may not exceed the community's annual local contribution as defined in
157160 148Subsection [59-12-205(5)] 59-12-205(4).
158-149 Section 2. Section 17C-1-411 is amended to read:
161+149 Section 2. Section 17C-1-411 is amended to read: 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
162+- 6 -
159163 150 17C-1-411. Use of project area funds for housing-related improvements and for
160164 151relocating mobile home park residents -- Funds to be held in separate accounts.
161165 152 (1) An agency may use project area funds:
162166 153 (a) to pay all or part of the value of the land for and the cost of installation,
163167 154construction, or rehabilitation of any housing-related building, facility, structure, or other
164168 155housing improvement, including infrastructure improvements related to housing, located in any
165169 156project area within the agency's boundaries;
166170 157 (b) outside of a project area for the purpose of:
167171 158 (i) replacing housing units lost by project area development; or
168172 159 (ii) increasing, improving, or preserving the affordable housing supply within the
169173 160boundary of the agency;
170174 161 (c) for relocating mobile home park residents displaced by project area development,
171175 162whether inside or outside a project area; or
172-163 (d) subject to Subsection (4), to transfer funds to a community that created the agency. Enrolled Copy H.B. 58
173-- 7 -
176+163 (d) subject to Subsection (4), to transfer funds to a community that created the agency.
174177 164 (2) (a) Each agency shall create a housing fund and separately account for project area
175178 165funds allocated under this section.
176179 166 (b) Interest earned by the housing fund described in Subsection (2)(a), and any
177180 167payments or repayments made to the agency for loans, advances, or grants of any kind from the
178181 168housing fund, shall accrue to the housing fund.
179182 169 (c) An agency that designates a housing fund under this section shall use the housing
180183 170fund for the purposes set forth in this section or Section 17C-1-412.
181184 171 (3) An agency may lend, grant, or contribute funds from the housing fund to a person,
182185 172public entity, housing authority, private entity or business, or nonprofit corporation for
183186 173affordable housing or homeless assistance.
184187 174 (4) For the purpose of offsetting the community's annual local contribution to the
185188 175Homeless Shelter Cities Mitigation Restricted Account, the total amount an agency transfers in
186189 176a calendar year to a community under Subsections (1)(d), 17C-1-409(1)(a)(v), and
187190 17717C-1-412(1)(a)(x) may not exceed the community's annual local contribution as defined in
188191 178Subsection [59-12-205(5)] 59-12-205(4).
189192 179 Section 3. Section 17C-1-412 is amended to read:
190-180 17C-1-412. Use of housing allocation -- Separate accounting required -- Issuance
193+180 17C-1-412. Use of housing allocation -- Separate accounting required -- Issuance 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
194+- 7 -
191195 181of bonds for housing -- Action to compel agency to provide housing allocation.
192196 182 (1) (a) An agency shall use the agency's housing allocation to:
193197 183 (i) pay part or all of the cost of land or construction of income targeted housing within
194198 184the boundary of the agency, if practicable in a mixed income development or area;
195199 185 (ii) pay part or all of the cost of rehabilitation of income targeted housing within the
196200 186boundary of the agency;
197201 187 (iii) lend, grant, or contribute money to a person, public entity, housing authority,
198202 188private entity or business, or nonprofit corporation for income targeted housing within the
199203 189boundary of the agency;
200-190 (iv) plan or otherwise promote income targeted housing within the boundary of the H.B. 58
201-Enrolled Copy
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204+190 (iv) plan or otherwise promote income targeted housing within the boundary of the
203205 191agency;
204206 192 (v) pay part or all of the cost of land or installation, construction, or rehabilitation of
205207 193any building, facility, structure, or other housing improvement, including infrastructure
206208 194improvements, related to housing located in a project area where a board has determined that a
207209 195development impediment exists;
208210 196 (vi) replace housing units lost as a result of the project area development;
209211 197 (vii) make payments on or establish a reserve fund for bonds:
210212 198 (A) issued by the agency, the community, or the housing authority that provides
211213 199income targeted housing within the community; and
212214 200 (B) all or part of the proceeds of which are used within the community for the purposes
213215 201stated in Subsection (1)(a)(i), (ii), (iii), (iv), (v), or (vi);
214216 202 (viii) if the community's fair share ratio at the time of the first adoption of the project
215217 203area budget is at least 1.1 to 1.0, make payments on bonds:
216218 204 (A) that were previously issued by the agency, the community, or the housing authority
217219 205that provides income targeted housing within the community; and
218220 206 (B) all or part of the proceeds of which were used within the community for the
219221 207purposes stated in Subsection (1)(a)(i), (ii), (iii), (iv), (v), or (vi);
220222 208 (ix) relocate mobile home park residents displaced by project area development;
221223 209 (x) subject to Subsection (7), transfer funds to a community that created the agency; or
222224 210 (xi) pay for or make a contribution toward the acquisition, construction, or
223-211rehabilitation of housing that:
225+211rehabilitation of housing that: 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
226+- 8 -
224227 212 (A) is located in the same county as the agency;
225228 213 (B) is owned in whole or in part by, or is dedicated to supporting, a public nonprofit
226229 214college or university; and
227230 215 (C) only students of the relevant college or university, including the students'
228231 216immediate families, occupy.
229-217 (b) As an alternative to the requirements of Subsection (1)(a), an agency may pay all or Enrolled Copy H.B. 58
230-- 9 -
232+217 (b) As an alternative to the requirements of Subsection (1)(a), an agency may pay all or
231233 218any portion of the agency's housing allocation to:
232234 219 (i) the community for use as described in Subsection (1)(a);
233235 220 (ii) a housing authority that provides income targeted housing within the community
234236 221for use in providing income targeted housing within the community;
235237 222 (iii) a housing authority established by the county in which the agency is located for
236238 223providing:
237239 224 (A) income targeted housing within the county;
238240 225 (B) permanent housing, permanent supportive housing, or a transitional facility, as
239241 226defined in Section 35A-5-302, within the county; or
240242 227 (C) homeless assistance within the county;
241243 228 (iv) the Olene Walker Housing Loan Fund, established under Title 35A, Chapter 8,
242244 229Part 5, Olene Walker Housing Loan Fund, for use in providing income targeted housing within
243245 230the community;
244246 231 (v) pay for or make a contribution toward the acquisition, construction, or
245247 232rehabilitation of income targeted housing that is outside of the community if the housing is
246248 233located along or near a major transit investment corridor that services the community and the
247249 234related project has been approved by the community in which the housing is or will be located;
248250 235or
249251 236 (vi) pay for or make a contribution toward the expansion of child care facilities within
250252 237the boundary of the agency, provided that any recipient of funds from the agency's housing
251253 238allocation reports annually to the agency on how the funds were used.
252254 239 (2) (a) An agency may combine all or any portion of the agency's housing allocation
253255 240with all or any portion of one or more additional agency's housing allocations if the agencies
254256 241execute an interlocal agreement in accordance with Title 11, Chapter 13, Interlocal Cooperation
255-242Act.
257+242Act. 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
258+- 9 -
256259 243 (b) An agency that has entered into an interlocal agreement as described in Subsection
257-244(2)(a), meets the requirements of Subsection (1)(a) or (1)(b) if the use of the housing allocation H.B. 58
258-Enrolled Copy
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260+244(2)(a), meets the requirements of Subsection (1)(a) or (1)(b) if the use of the housing allocation
260261 245meets the requirements for at least one agency that is a party to the interlocal agreement.
261262 246 (3) The agency shall create a housing fund and separately account for the agency's
262263 247housing allocation, together with all interest earned by the housing allocation and all payments
263264 248or repayments for loans, advances, or grants from the housing allocation.
264265 249 (4) An agency may:
265266 250 (a) issue bonds to finance a housing-related project under this section, including the
266267 251payment of principal and interest upon advances for surveys and plans or preliminary loans;
267268 252and
268269 253 (b) issue refunding bonds for the payment or retirement of bonds under Subsection
269270 254(4)(a) previously issued by the agency.
270271 255 (5) (a) Except as provided in Subsection (5)(b), an agency shall allocate money to the
271272 256housing fund each year in which the agency receives sufficient tax increment to make a
272273 257housing allocation required by the project area budget.
273274 258 (b) Subsection (5)(a) does not apply in a year in which tax increment is insufficient.
274275 259 (6) (a) Except as provided in Subsection (5)(b), if an agency fails to provide a housing
275276 260allocation in accordance with the project area budget and the housing plan adopted under
276277 261Subsection 17C-2-204(2), the loan fund board may bring legal action to compel the agency to
277278 262provide the housing allocation.
278279 263 (b) In an action under Subsection (6)(a), the court:
279280 264 (i) shall award the loan fund board reasonable attorney fees, unless the court finds that
280281 265the action was frivolous; and
281282 266 (ii) may not award the agency the agency's attorney fees, unless the court finds that the
282283 267action was frivolous.
283284 268 (7) For the purpose of offsetting the community's annual local contribution to the
284285 269Homeless Shelter Cities Mitigation Restricted Account, the total amount an agency transfers in
285286 270a calendar year to a community under Subsections (1)(a)(x), 17C-1-409(1)(a)(v), and
286-27117C-1-411(1)(d) may not exceed the community's annual local contribution as defined in Enrolled Copy H.B. 58
287-- 11 -
287+27117C-1-411(1)(d) may not exceed the community's annual local contribution as defined in
288288 272Subsection [59-12-205(5)] 59-12-205(4).
289-273 Section 4. Section 26-36b-208 is amended to read:
289+273 Section 4. Section 26-36b-208 is amended to read: 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
290+- 10 -
290291 274 26-36b-208. Medicaid Expansion Fund.
291292 275 (1) There is created an expendable special revenue fund known as the Medicaid
292293 276Expansion Fund.
293294 277 (2) The fund consists of:
294295 278 (a) assessments collected under this chapter;
295296 279 (b) intergovernmental transfers under Section 26-36b-206;
296297 280 (c) savings attributable to the health coverage improvement program as determined by
297298 281the department;
298299 282 (d) savings attributable to the enhancement waiver program as determined by the
299300 283department;
300301 284 (e) savings attributable to the Medicaid waiver expansion as determined by the
301302 285department;
302303 286 (f) savings attributable to the inclusion of psychotropic drugs on the preferred drug list
303304 287under Subsection 26-18-2.4(3) as determined by the department;
304305 288 (g) revenues collected from the sales tax described in Subsection [59-12-103(12)]
305306 28959-12-103(11);
306307 290 (h) gifts, grants, donations, or any other conveyance of money that may be made to the
307308 291fund from private sources;
308309 292 (i) interest earned on money in the fund; and
309310 293 (j) additional amounts as appropriated by the Legislature.
310311 294 (3) (a) The fund shall earn interest.
311312 295 (b) All interest earned on fund money shall be deposited into the fund.
312313 296 (4) (a) A state agency administering the provisions of this chapter may use money from
313314 297the fund to pay the costs, not otherwise paid for with federal funds or other revenue sources, of:
314-298 (i) the health coverage improvement program; H.B. 58
315-Enrolled Copy
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315+298 (i) the health coverage improvement program;
317316 299 (ii) the enhancement waiver program;
318317 300 (iii) a Medicaid waiver expansion; and
319318 301 (iv) the outpatient upper payment limit supplemental payments under Section
320319 30226-36b-210.
321320 303 (b) A state agency administering the provisions of this chapter may not use:
322-304 (i) funds described in Subsection (2)(b) to pay the cost of private outpatient upper
321+304 (i) funds described in Subsection (2)(b) to pay the cost of private outpatient upper 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
322+- 11 -
323323 305payment limit supplemental payments; or
324324 306 (ii) money in the fund for any purpose not described in Subsection (4)(a).
325325 307 Section 5. Section 51-9-902 is amended to read:
326326 308 51-9-902. Outdoor Adventure Infrastructure Restricted Account.
327327 309 (1) There is created within the General Fund a restricted account known as the
328328 310"Outdoor Adventure Infrastructure Restricted Account."
329329 311 (2) The account shall consist of:
330330 312 (a) money deposited into the account under Subsection [59-12-103(16)]
331331 31359-12-103(15); and
332332 314 (b) interest and earnings on money in the account.
333333 315 (3) Subject to appropriation from the Legislature, money from the account shall be
334334 316used for:
335335 317 (a) new construction of outdoor recreation infrastructure;
336336 318 (b) upgrades of outdoor recreation infrastructure;
337337 319 (c) the replacement of or structural improvements to outdoor recreation infrastructure;
338338 320 (d) the acquisition of land, a right-of-way, or easement used in relationship to outdoor
339339 321recreation infrastructure; or
340340 322 (e) providing access from state highways, as defined in Section 72-1-102, to outdoor
341341 323recreation infrastructure.
342342 324 (4) If the Legislature appropriates money to the Department of Transportation from the
343-325account, the Transportation Commission, created in Section 72-1-301, shall prioritize projects Enrolled Copy H.B. 58
344-- 13 -
343+325account, the Transportation Commission, created in Section 72-1-301, shall prioritize projects
345344 326and determine funding levels in accordance with Subsection 72-1-303(1)(a) based on
346345 327recommendations of the Department of Transportation.
347346 328 Section 6. Section 53-2a-1102 is amended to read:
348347 329 53-2a-1102. Search and Rescue Financial Assistance Program -- Uses --
349348 330Rulemaking -- Distribution.
350349 331 (1) As used in this section:
351350 332 (a) "Assistance card program" means the Utah Search and Rescue Assistance Card
352351 333Program created within this section.
353352 334 (b) "Card" means the Search and Rescue Assistance Card issued under this section to a
354-335participant.
353+335participant. 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
354+- 12 -
355355 336 (c) "Participant" means an individual, family, or group who is registered pursuant to
356356 337this section as having a valid card at the time search, rescue, or both are provided.
357357 338 (d) "Program" means the Search and Rescue Financial Assistance Program created
358358 339within this section.
359359 340 (e) (i) "Reimbursable base expenses" means those reasonable expenses incidental to
360360 341search and rescue activities.
361361 342 (ii) "Reimbursable base expenses" include:
362362 343 (A) rental for fixed wing aircraft, snowmobiles, boats, and generators;
363363 344 (B) replacement and upgrade of search and rescue equipment;
364364 345 (C) training of search and rescue volunteers;
365365 346 (D) costs of providing life insurance and workers' compensation benefits for volunteer
366366 347search and rescue team members under Section 67-20-7.5; and
367367 348 (E) any other equipment or expenses necessary or appropriate for conducting search
368368 349and rescue activities.
369369 350 (iii) "Reimbursable base expenses" do not include any salary or overtime paid to an
370370 351individual on a regular or permanent payroll, including permanent part-time employees of any
371-352agency of the state. H.B. 58
372-Enrolled Copy
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371+352agency of the state.
374372 353 (f) "Rescue" means search services, rescue services, or both search and rescue services.
375373 354 (2) There is created the Search and Rescue Financial Assistance Program within the
376374 355division.
377375 356 (3) (a) The financial program and the assistance card program shall be funded from the
378376 357following revenue sources:
379377 358 (i) any voluntary contributions to the state received for search and rescue operations;
380378 359 (ii) money received by the state under Subsection (11) and under Sections 23-19-42,
381379 36041-22-34, and 73-18-24;
382380 361 (iii) money deposited under Subsection [59-12-103(14)] 59-12-103(13);
383381 362 (iv) contributions deposited in accordance with Section 41-1a-230.7; and
384382 363 (v) appropriations made to the program by the Legislature.
385383 364 (b) Money received from the revenue sources in Subsections (3)(a)(i), (ii), and (iv), and
386384 36590% of the money described in Subsection (3)(a)(iii), shall be deposited into the General Fund
387-366as a dedicated credit to be used solely for the program.
385+366as a dedicated credit to be used solely for the program. 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
386+- 13 -
388387 367 (c) Ten percent of the money described in Subsection (3)(a)(iii) shall be deposited into
389388 368the General Fund as a dedicated credit to be used solely to promote the assistance card
390389 369program.
391390 370 (d) Funding for the program is nonlapsing.
392391 371 (4) Subject to Subsections (3)(b) and (c), the director shall use the money described in
393392 372this section to reimburse counties for all or a portion of each county's reimbursable base
394393 373expenses for search and rescue operations, subject to:
395394 374 (a) the approval of the Search and Rescue Advisory Board as provided in Section
396395 37553-2a-1104;
397396 376 (b) money available in the program; and
398397 377 (c) rules made under Subsection (7).
399398 378 (5) Money described in Subsection (3) may not be used to reimburse for any paid
400-379personnel costs or paid man hours spent in emergency response and search and rescue related Enrolled Copy H.B. 58
401-- 15 -
399+379personnel costs or paid man hours spent in emergency response and search and rescue related
402400 380activities.
403401 381 (6) The Legislature finds that these funds are for a general and statewide public
404402 382purpose.
405403 383 (7) The division, with the approval of the Search and Rescue Advisory Board, shall
406404 384make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, and
407405 385consistent with this section:
408406 386 (a) specifying the costs that qualify as reimbursable base expenses;
409407 387 (b) defining the procedures of counties to submit expenses and be reimbursed;
410408 388 (c) defining a participant in the assistance card program, including:
411409 389 (i) individuals; and
412410 390 (ii) families and organized groups who qualify as participants;
413411 391 (d) defining the procedure for issuing a card to a participant;
414412 392 (e) defining excluded expenses that may not be reimbursed under the program,
415413 393including medical expenses;
416414 394 (f) establishing the card renewal cycle for the Utah Search and Rescue Assistance Card
417415 395Program;
418416 396 (g) establishing the frequency of review of the fee schedule;
419-397 (h) providing for the administration of the program; and
417+397 (h) providing for the administration of the program; and 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
418+- 14 -
420419 398 (i) providing a formula to govern the distribution of available money among the
421420 399counties for uncompensated search and rescue expenses based on:
422421 400 (i) the total qualifying expenses submitted;
423422 401 (ii) the number of search and rescue incidents per county population;
424423 402 (iii) the number of victims that reside outside the county; and
425424 403 (iv) the number of volunteer hours spent in each county in emergency response and
426425 404search and rescue related activities per county population.
427426 405 (8) (a) The division shall, in consultation with the Division of Outdoor Recreation,
428-406establish the fee schedule of the Utah Search and Rescue Assistance Card Program under H.B. 58
429-Enrolled Copy
430-- 16 -
427+406establish the fee schedule of the Utah Search and Rescue Assistance Card Program under
431428 407Subsection 63J-1-504(7).
432429 408 (b) The division shall provide a discount of not less than 10% of the card fee under
433430 409Subsection (8)(a) to a person who has paid a fee under Section 23-19-42, 41-22-34, or
434431 41073-18-24 during the same calendar year in which the person applies to be a participant in the
435432 411assistance card program.
436433 412 (9) Counties may not bill reimbursable base expenses to an individual for costs
437434 413incurred for the rescue of an individual, if the individual is a current participant in the Utah
438435 414Search and Rescue Assistance Card Program at the time of rescue, unless:
439436 415 (a) the rescuing county finds that the participant acted recklessly in creating a situation
440437 416resulting in the need for the county to provide rescue services; or
441438 417 (b) the rescuing county finds that the participant intentionally created a situation
442439 418resulting in the need for the county to provide rescue services.
443440 419 (10) (a) There is created the Utah Search and Rescue Assistance Card Program. The
444441 420program is located within the division.
445442 421 (b) The program may not be used to cover any expenses, such as medically related
446443 422expenses, that are not reimbursable base expenses related to the rescue.
447444 423 (11) (a) To participate in the program, a person shall purchase a search and rescue
448445 424assistance card from the division by paying the fee as determined by the division in Subsection
449446 425(8).
450447 426 (b) The money generated by the fees shall be deposited into the General Fund as a
451448 427dedicated credit for the Search and Rescue Financial Assistance Program created in this
452-428section.
449+428section. 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
450+- 15 -
453451 429 (c) Participation and payment of fees by a person under Sections 23-19-42, 41-22-34,
454452 430and 73-18-24 do not constitute purchase of a card under this section.
455453 431 (12) The division shall consult with the Division of Outdoor Recreation regarding:
456454 432 (a) administration of the assistance card program; and
457-433 (b) outreach and marketing strategies. Enrolled Copy H.B. 58
458-- 17 -
455+433 (b) outreach and marketing strategies.
459456 434 (13) Pursuant to Subsection 31A-1-103(7), the Utah Search and Rescue Assistance
460457 435Card Program under this section is exempt from being considered insurance as that term is
461458 436defined in Section 31A-1-301.
462459 437 Section 7. Section 59-1-401 is amended to read:
463460 438 59-1-401. Definitions -- Offenses and penalties -- Rulemaking authority -- Statute
464461 439of limitations -- Commission authority to waive, reduce, or compromise penalty or
465462 440interest.
466463 441 (1) As used in this section:
467464 442 [(a) "Activated tax, fee, or charge" means a tax, fee, or charge with respect to which the
468465 443commission:]
469466 444 [(i) has implemented the commission's GenTax system; and]
470467 445 [(ii) at least 30 days before implementing the commission's GenTax system as
471468 446described in Subsection (1)(a)(i), has provided notice in a conspicuous place on the
472469 447commission's website stating:]
473470 448 [(A) the date the commission will implement the GenTax system with respect to the
474471 449tax, fee, or charge; and]
475472 450 [(B) that, at the time the commission implements the GenTax system with respect to
476473 451the tax, fee, or charge:]
477474 452 [(I) a person that files a return after the due date as described in Subsection (2)(a) is
478475 453subject to the penalty described in Subsection (2)(c)(ii); and]
479476 454 [(II) a person that fails to pay the tax, fee, or charge as described in Subsection (3)(a) is
480477 455subject to the penalty described in Subsection (3)(b)(ii).]
481478 456 [(b) "Activation date for a tax, fee, or charge" means with respect to a tax, fee, or
482479 457charge, the later of:]
483480 458 [(i) the date on which the commission implements the commission's GenTax system
484-459with respect to the tax, fee, or charge; or]
485-460 [(ii) 30 days after the date the commission provides the notice described in Subsection H.B. 58
486-Enrolled Copy
487-- 18 -
481+459with respect to the tax, fee, or charge; or] 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
482+- 16 -
483+460 [(ii) 30 days after the date the commission provides the notice described in Subsection
488484 461(1)(a)(ii) with respect to the tax, fee, or charge.]
489485 462 [(c)] (a) [(i) Except as provided in Subsection (1)(c)(ii), "tax] "Tax, fee, or charge"
490486 463means:
491487 464 [(A)] (i) a tax, fee, or charge the commission administers under:
492488 465 [(I)] (A) this title;
493489 466 [(II)] (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
494490 467 [(III)] (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
495491 468 [(IV)] (D) Section 19-6-410.5;
496492 469 [(V)] (E) Section 19-6-714;
497493 470 [(VI)] (F) Section 19-6-805;
498494 471 [(VII)] (G) Section 34A-2-202;
499495 472 [(VIII)] (H) Section 40-6-14; or
500496 473 [(IX)] (I) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service
501497 474Charges; or
502498 475 [(B)] (ii) another amount that by statute is subject to a penalty imposed under this
503499 476section.
504500 477 [(ii)] (b) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
505501 478 [(A)] (i) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301;
506502 479 [(B)] (ii) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
507503 480 [(C)] (iii) Chapter 2, Property Tax Act, except for Section 59-2-1309;
508504 481 [(D)] (iv) Chapter 3, Tax Equivalent Property Act; or
509505 482 [(E)] (v) Chapter 4, Privilege Tax.
510506 483 [(d) "Unactivated tax, fee, or charge" means a tax, fee, or charge except for an
511507 484activated tax, fee, or charge.]
512508 485 (2) (a) The due date for filing a return is:
513509 486 (i) if the person filing the return is not allowed by law an extension of time for filing
514-487the return, the day on which the return is due as provided by law; or Enrolled Copy H.B. 58
515-- 19 -
510+487the return, the day on which the return is due as provided by law; or
516511 488 (ii) if the person filing the return is allowed by law an extension of time for filing the
517512 489return, the earlier of:
518-490 (A) the date the person files the return; or
513+490 (A) the date the person files the return; or 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
514+- 17 -
519515 491 (B) the last day of that extension of time as allowed by law.
520516 492 (b) A penalty in the amount described in Subsection (2)(c) is imposed if a person files a
521517 493return after the due date described in Subsection (2)(a).
522518 494 (c) For purposes of Subsection (2)(b), the penalty is an amount equal to the greater of:
523519 495 [(i) if the return described in Subsection (2)(b) is filed with respect to an unactivated
524520 496tax, fee, or charge:]
525521 497 [(A) $20; or]
526522 498 [(B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or]
527523 499 [(ii) if the return described in Subsection (2)(b) is filed with respect to an activated tax,
528524 500fee, or charge, beginning on the activation date for the tax, fee, or charge:]
529525 501 [(A)] (i) $20; or
530526 502 [(B)] (ii) [(I)] (A) 2% of the unpaid [activated] tax, fee, or charge due on the return if
531527 503the return is filed no later than five days after the due date described in Subsection (2)(a);
532528 504 [(II)] (B) 5% of the unpaid [activated] tax, fee, or charge due on the return if the return
533529 505is filed more than five days after the due date but no later than 15 days after the due date
534530 506described in Subsection (2)(a); or
535531 507 [(III)] (C) 10% of the unpaid [activated] tax, fee, or charge due on the return if the
536532 508return is filed more than 15 days after the due date described in Subsection (2)(a).
537533 509 (d) This Subsection (2) does not apply to:
538534 510 (i) an amended return; or
539535 511 (ii) a return with no tax due.
540536 512 (3) (a) Except as provided in Subsection (15), a person is subject to a penalty for
541537 513failure to pay a tax, fee, or charge if:
542-514 (i) the person files a return on or before the due date for filing a return described in H.B. 58
543-Enrolled Copy
544-- 20 -
538+514 (i) the person files a return on or before the due date for filing a return described in
545539 515Subsection (2)(a), but fails to pay the tax, fee, or charge due on the return on or before that due
546540 516date;
547541 517 (ii) the person:
548542 518 (A) is subject to a penalty under Subsection (2)(b); and
549543 519 (B) fails to pay the tax, fee, or charge due on a return within a 90-day period after the
550544 520due date for filing a return described in Subsection (2)(a);
551-521 (iii) (A) the person is subject to a penalty under Subsection (2)(b); and
545+521 (iii) (A) the person is subject to a penalty under Subsection (2)(b); and 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
546+- 18 -
552547 522 (B) the commission estimates an amount of tax due for that person in accordance with
553548 523Subsection 59-1-1406(2);
554549 524 (iv) the person:
555550 525 (A) is mailed a notice of deficiency; and
556551 526 (B) within a 30-day period after the day on which the notice of deficiency described in
557552 527Subsection (3)(a)(iv)(A) is mailed:
558553 528 (I) does not file a petition for redetermination or a request for agency action; and
559554 529 (II) fails to pay the tax, fee, or charge due on a return;
560555 530 (v) (A) the commission:
561556 531 (I) issues an order constituting final agency action resulting from a timely filed petition
562557 532for redetermination or a timely filed request for agency action; or
563558 533 (II) is considered to have denied a request for reconsideration under Subsection
564559 53463G-4-302(3)(b) resulting from a timely filed petition for redetermination or a timely filed
565560 535request for agency action; and
566561 536 (B) the person fails to pay the tax, fee, or charge due on a return within a 30-day period
567562 537after the date the commission:
568563 538 (I) issues the order constituting final agency action described in Subsection
569564 539(3)(a)(v)(A)(I); or
570565 540 (II) is considered to have denied the request for reconsideration described in
571-541Subsection (3)(a)(v)(A)(II); or Enrolled Copy H.B. 58
572-- 21 -
566+541Subsection (3)(a)(v)(A)(II); or
573567 542 (vi) the person fails to pay the tax, fee, or charge within a 30-day period after the date
574568 543of a final judicial decision resulting from a timely filed petition for judicial review.
575569 544 (b) For purposes of Subsection (3)(a), the penalty is an amount equal to the greater of:
576570 545 [(i) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
577571 546respect to an unactivated tax, fee, or charge:]
578572 547 [(A) $20; or]
579573 548 [(B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or]
580574 549 [(ii) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
581575 550respect to an activated tax, fee, or charge, beginning on the activation date:]
582576 551 [(A)] (i) $20; or
583-552 [(B)] (ii) [(I)] (A) 2% of the unpaid [activated] tax, fee, or charge due on the return if
577+552 [(B)] (ii) [(I)] (A) 2% of the unpaid [activated] tax, fee, or charge due on the return if 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
578+- 19 -
584579 553the activated tax, fee, or charge due on the return is paid no later than five days after the due
585580 554date for filing a return described in Subsection (2)(a);
586581 555 [(II)] (B) 5% of the unpaid [activated] tax, fee, or charge due on the return if the
587582 556activated tax, fee, or charge due on the return is paid more than five days after the due date for
588583 557filing a return described in Subsection (2)(a) but no later than 15 days after that due date; or
589584 558 [(III)] (C) 10% of the unpaid [activated] tax, fee, or charge due on the return if the
590585 559activated tax, fee, or charge due on the return is paid more than 15 days after the due date for
591586 560filing a return described in Subsection (2)(a).
592587 561 (4) (a) In the case of any underpayment of estimated tax or quarterly installments
593588 562required by Sections 59-5-107, 59-5-207, 59-7-504, and 59-9-104, there shall be added a
594589 563penalty in an amount determined by applying the interest rate provided under Section 59-1-402
595590 564plus four percentage points to the amount of the underpayment for the period of the
596591 565underpayment.
597592 566 (b) (i) For purposes of Subsection (4)(a), the amount of the underpayment shall be the
598593 567excess of the required installment over the amount, if any, of the installment paid on or before
599-568the due date for the installment. H.B. 58
600-Enrolled Copy
601-- 22 -
594+568the due date for the installment.
602595 569 (ii) The period of the underpayment shall run from the due date for the installment to
603596 570whichever of the following dates is the earlier:
604597 571 (A) the original due date of the tax return, without extensions, for the taxable year; or
605598 572 (B) with respect to any portion of the underpayment, the date on which that portion is
606599 573paid.
607600 574 (iii) For purposes of this Subsection (4), a payment of estimated tax shall be credited
608601 575against unpaid required installments in the order in which the installments are required to be
609602 576paid.
610603 577 (5) (a) Notwithstanding Subsection (2) and except as provided in Subsection (6), a
611604 578person allowed by law an extension of time for filing a corporate franchise or income tax return
612605 579under Chapter 7, Corporate Franchise and Income Taxes, or an individual income tax return
613606 580under Chapter 10, Individual Income Tax Act, is subject to a penalty in the amount described in
614607 581Subsection (5)(b) if, on or before the day on which the return is due as provided by law, not
615608 582including the extension of time, the person fails to pay:
616-583 (i) for a person filing a corporate franchise or income tax return under Chapter 7,
609+583 (i) for a person filing a corporate franchise or income tax return under Chapter 7, 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
610+- 20 -
617611 584Corporate Franchise and Income Taxes, the payment required by Subsection 59-7-507(1)(b); or
618612 585 (ii) for a person filing an individual income tax return under Chapter 10, Individual
619613 586Income Tax Act, the payment required by Subsection 59-10-516(2).
620614 587 (b) For purposes of Subsection (5)(a), the penalty per month during the period of the
621615 588extension of time for filing the return is an amount equal to 2% of the tax due on the return,
622616 589unpaid as of the day on which the return is due as provided by law.
623617 590 (6) If a person does not file a return within an extension of time allowed by Section
624618 59159-7-505 or 59-10-516, the person:
625619 592 (a) is not subject to a penalty in the amount described in Subsection (5)(b); and
626620 593 (b) is subject to a penalty in an amount equal to the sum of:
627621 594 (i) a late file penalty in an amount equal to the greater of:
628-595 (A) $20; or Enrolled Copy H.B. 58
629-- 23 -
622+595 (A) $20; or
630623 596 (B) 10% of the tax due on the return, unpaid as of the day on which the return is due as
631624 597provided by law, not including the extension of time; and
632625 598 (ii) a late pay penalty in an amount equal to the greater of:
633626 599 (A) $20; or
634627 600 (B) 10% of the unpaid tax due on the return, unpaid as of the day on which the return is
635628 601due as provided by law, not including the extension of time.
636629 602 (7) (a) Additional penalties for an underpayment of a tax, fee, or charge are as provided
637630 603in this Subsection (7)(a).
638631 604 (i) Except as provided in Subsection (7)(c), if any portion of an underpayment of a tax,
639632 605fee, or charge is due to negligence, the penalty is 10% of the portion of the underpayment that
640633 606is due to negligence.
641634 607 (ii) Except as provided in Subsection (7)(d), if any portion of an underpayment of a
642635 608tax, fee, or charge is due to intentional disregard of law or rule, the penalty is 15% of the entire
643636 609underpayment.
644637 610 (iii) If any portion of an underpayment is due to an intent to evade a tax, fee, or charge,
645638 611the penalty is the greater of $500 per period or 50% of the entire underpayment.
646639 612 (iv) If any portion of an underpayment is due to fraud with intent to evade a tax, fee, or
647640 613charge, the penalty is the greater of $500 per period or 100% of the entire underpayment.
648-614 (b) If the commission determines that a person is liable for a penalty imposed under
641+614 (b) If the commission determines that a person is liable for a penalty imposed under 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
642+- 21 -
649643 615Subsection (7)(a)(ii), (iii), or (iv), the commission shall notify the person of the proposed
650644 616penalty.
651645 617 (i) The notice of proposed penalty shall:
652646 618 (A) set forth the basis of the assessment; and
653647 619 (B) be mailed by certified mail, postage prepaid, to the person's last-known address.
654648 620 (ii) Upon receipt of the notice of proposed penalty, the person against whom the
655649 621penalty is proposed may:
656-622 (A) pay the amount of the proposed penalty at the place and time stated in the notice; H.B. 58
657-Enrolled Copy
658-- 24 -
650+622 (A) pay the amount of the proposed penalty at the place and time stated in the notice;
659651 623or
660652 624 (B) proceed in accordance with the review procedures of Subsection (7)(b)(iii).
661653 625 (iii) A person against whom a penalty is proposed in accordance with this Subsection
662654 626(7) may contest the proposed penalty by filing a petition for an adjudicative proceeding with
663655 627the commission.
664656 628 (iv) (A) If the commission determines that a person is liable for a penalty under this
665657 629Subsection (7), the commission shall assess the penalty and give notice and demand for
666658 630payment.
667659 631 (B) The commission shall mail the notice and demand for payment described in
668660 632Subsection (7)(b)(iv)(A):
669661 633 (I) to the person's last-known address; and
670662 634 (II) in accordance with Section 59-1-1404.
671663 635 (c) A seller that voluntarily collects a tax under Subsection 59-12-107(2)(d) is not
672664 636subject to the penalty under Subsection (7)(a)(i) if on or after July 1, 2001:
673665 637 (i) a court of competent jurisdiction issues a final unappealable judgment or order
674666 638determining that:
675667 639 (A) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
676668 640or is a seller required to pay or collect and remit sales and use taxes under Subsection
677669 64159-12-107(2)(b) or (2)(c); and
678670 642 (B) the commission or a county, city, or town may require the seller to collect a tax
679671 643under Subsections 59-12-103(2)(a) through (e); or
680672 644 (ii) the commission issues a final unappealable administrative order determining that:
681-645 (A) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
673+645 (A) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a) 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
674+- 22 -
682675 646or is a seller required to pay or collect and remit sales and use taxes under Subsection
683676 64759-12-107(2)(b) or (2)(c); and
684677 648 (B) the commission or a county, city, or town may require the seller to collect a tax
685-649under Subsections 59-12-103(2)(a) through (e). Enrolled Copy H.B. 58
686-- 25 -
678+649under Subsections 59-12-103(2)(a) through (e).
687679 650 (d) A seller that voluntarily collects a tax under Subsection 59-12-107(2)(d) is not
688680 651subject to the penalty under Subsection (7)(a)(ii) if:
689681 652 (i) (A) a court of competent jurisdiction issues a final unappealable judgment or order
690682 653determining that:
691683 654 (I) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
692684 655or is a seller required to pay or collect and remit sales and use taxes under Subsection
693685 65659-12-107(2)(b) or (2)(c); and
694686 657 (II) the commission or a county, city, or town may require the seller to collect a tax
695687 658under Subsections 59-12-103(2)(a) through (e); or
696688 659 (B) the commission issues a final unappealable administrative order determining that:
697689 660 (I) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
698690 661or is a seller required to pay or collect and remit sales and use taxes under Subsection
699691 66259-12-107(2)(b) or (2)(c); and
700692 663 (II) the commission or a county, city, or town may require the seller to collect a tax
701693 664under Subsections 59-12-103(2)(a) through (e); and
702694 665 (ii) the seller's intentional disregard of law or rule is warranted by existing law or by a
703695 666nonfrivolous argument for the extension, modification, or reversal of existing law or the
704696 667establishment of new law.
705697 668 (8) (a) Subject to Subsections (8)(b) and (c), the penalty for failure to file an
706698 669information return, information report, or a complete supporting schedule is $50 for each
707699 670information return, information report, or supporting schedule up to a maximum of $1,000.
708700 671 (b) If an employer is subject to a penalty under Subsection (13), the employer may not
709701 672be subject to a penalty under Subsection (8)(a).
710702 673 (c) If an employer is subject to a penalty under this Subsection (8) for failure to file a
711703 674return in accordance with Subsection 59-10-406(3) on or before the due date described in
712704 675Subsection 59-10-406(3)(b)(ii), the commission may not impose a penalty under this
713-676Subsection (8) unless the return is filed more than 14 days after the due date described in H.B. 58
714-Enrolled Copy
715-- 26 -
705+676Subsection (8) unless the return is filed more than 14 days after the due date described in 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
706+- 23 -
716707 677Subsection 59-10-406(3)(b)(ii).
717708 678 (9) If a person, in furtherance of a frivolous position, has a prima facie intent to delay
718709 679or impede administration of a law relating to a tax, fee, or charge and files a purported return
719710 680that fails to contain information from which the correctness of reported tax, fee, or charge
720711 681liability can be determined or that clearly indicates that the tax, fee, or charge liability shown is
721712 682substantially incorrect, the penalty is $500.
722713 683 (10) (a) A seller that fails to remit a tax, fee, or charge monthly as required by
723714 684Subsection 59-12-108(1)(a):
724715 685 (i) is subject to a penalty described in Subsection (2); and
725716 686 (ii) may not retain the percentage of sales and use taxes that would otherwise be
726717 687allowable under Subsection 59-12-108(2).
727718 688 (b) A seller that fails to remit a tax, fee, or charge by electronic funds transfer as
728719 689required by Subsection 59-12-108(1)(a)(ii)(B):
729720 690 (i) is subject to a penalty described in Subsection (2); and
730721 691 (ii) may not retain the percentage of sales and use taxes that would otherwise be
731722 692allowable under Subsection 59-12-108(2).
732723 693 (11) (a) A person is subject to the penalty provided in Subsection (11)(c) if that person:
733724 694 (i) commits an act described in Subsection (11)(b) with respect to one or more of the
734725 695following documents:
735726 696 (A) a return;
736727 697 (B) an affidavit;
737728 698 (C) a claim; or
738729 699 (D) a document similar to Subsections (11)(a)(i)(A) through (C);
739730 700 (ii) knows or has reason to believe that the document described in Subsection (11)(a)(i)
740731 701will be used in connection with any material matter administered by the commission; and
741732 702 (iii) knows that the document described in Subsection (11)(a)(i), if used in connection
742-703with any material matter administered by the commission, would result in an understatement of Enrolled Copy H.B. 58
743-- 27 -
733+703with any material matter administered by the commission, would result in an understatement of
744734 704another person's liability for a tax, fee, or charge.
745735 705 (b) The following acts apply to Subsection (11)(a)(i):
746736 706 (i) preparing any portion of a document described in Subsection (11)(a)(i);
747-707 (ii) presenting any portion of a document described in Subsection (11)(a)(i);
737+707 (ii) presenting any portion of a document described in Subsection (11)(a)(i); 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
738+- 24 -
748739 708 (iii) procuring any portion of a document described in Subsection (11)(a)(i);
749740 709 (iv) advising in the preparation or presentation of any portion of a document described
750741 710in Subsection (11)(a)(i);
751742 711 (v) aiding in the preparation or presentation of any portion of a document described in
752743 712Subsection (11)(a)(i);
753744 713 (vi) assisting in the preparation or presentation of any portion of a document described
754745 714in Subsection (11)(a)(i); or
755746 715 (vii) counseling in the preparation or presentation of any portion of a document
756747 716described in Subsection (11)(a)(i).
757748 717 (c) For purposes of Subsection (11)(a), the penalty:
758749 718 (i) shall be imposed by the commission;
759750 719 (ii) is $500 for each document described in Subsection (11)(a)(i) with respect to which
760751 720the person described in Subsection (11)(a) meets the requirements of Subsection (11)(a); and
761752 721 (iii) is in addition to any other penalty provided by law.
762753 722 (d) The commission may seek a court order to enjoin a person from engaging in
763754 723conduct that is subject to a penalty under this Subsection (11).
764755 724 (e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
765756 725commission may make rules prescribing the documents that are similar to Subsections
766757 726(11)(a)(i)(A) through (C).
767758 727 (12) (a) As provided in Section 76-8-1101, criminal offenses and penalties are as
768759 728provided in Subsections (12)(b) through (e).
769760 729 (b) (i) A person who is required by this title or any laws the commission administers or
770-730regulates to register with or obtain a license or permit from the commission, who operates H.B. 58
771-Enrolled Copy
772-- 28 -
761+730regulates to register with or obtain a license or permit from the commission, who operates
773762 731without having registered or secured a license or permit, or who operates when the registration,
774763 732license, or permit is expired or not current, is guilty of a class B misdemeanor.
775764 733 (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(b)(i), the
776765 734penalty may not:
777766 735 (A) be less than $500; or
778767 736 (B) exceed $1,000.
779768 737 (c) (i) With respect to a tax, fee, or charge, a person who knowingly and intentionally,
780-738and without a reasonable good faith basis, fails to make, render, sign, or verify a return within
769+738and without a reasonable good faith basis, fails to make, render, sign, or verify a return within 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
770+- 25 -
781771 739the time required by law or to supply information within the time required by law, or who
782772 740makes, renders, signs, or verifies a false or fraudulent return or statement, or who supplies false
783773 741or fraudulent information, is guilty of a third degree felony.
784774 742 (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(c)(i), the
785775 743penalty may not:
786776 744 (A) be less than $1,000; or
787777 745 (B) exceed $5,000.
788778 746 (d) (i) A person who intentionally or willfully attempts to evade or defeat a tax, fee, or
789779 747charge or the payment of a tax, fee, or charge is, in addition to other penalties provided by law,
790780 748guilty of a second degree felony.
791781 749 (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(d)(i), the
792782 750penalty may not:
793783 751 (A) be less than $1,500; or
794784 752 (B) exceed $25,000.
795785 753 (e) (i) A person is guilty of a second degree felony if that person commits an act:
796786 754 (A) described in Subsection (12)(e)(ii) with respect to one or more of the following
797787 755documents:
798788 756 (I) a return;
799-757 (II) an affidavit; Enrolled Copy H.B. 58
800-- 29 -
789+757 (II) an affidavit;
801790 758 (III) a claim; or
802791 759 (IV) a document similar to Subsections (12)(e)(i)(A)(I) through (III); and
803792 760 (B) subject to Subsection (12)(e)(iii), with knowledge that the document described in
804793 761Subsection (12)(e)(i)(A):
805794 762 (I) is false or fraudulent as to any material matter; and
806795 763 (II) could be used in connection with any material matter administered by the
807796 764commission.
808797 765 (ii) The following acts apply to Subsection (12)(e)(i):
809798 766 (A) preparing any portion of a document described in Subsection (12)(e)(i)(A);
810799 767 (B) presenting any portion of a document described in Subsection (12)(e)(i)(A);
811800 768 (C) procuring any portion of a document described in Subsection (12)(e)(i)(A);
812-769 (D) advising in the preparation or presentation of any portion of a document described
801+769 (D) advising in the preparation or presentation of any portion of a document described 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
802+- 26 -
813803 770in Subsection (12)(e)(i)(A);
814804 771 (E) aiding in the preparation or presentation of any portion of a document described in
815805 772Subsection (12)(e)(i)(A);
816806 773 (F) assisting in the preparation or presentation of any portion of a document described
817807 774in Subsection (12)(e)(i)(A); or
818808 775 (G) counseling in the preparation or presentation of any portion of a document
819809 776described in Subsection (12)(e)(i)(A).
820810 777 (iii) This Subsection (12)(e) applies:
821811 778 (A) regardless of whether the person for which the document described in Subsection
822812 779(12)(e)(i)(A) is prepared or presented:
823813 780 (I) knew of the falsity of the document described in Subsection (12)(e)(i)(A); or
824814 781 (II) consented to the falsity of the document described in Subsection (12)(e)(i)(A); and
825815 782 (B) in addition to any other penalty provided by law.
826816 783 (iv) Notwithstanding Section 76-3-301, for purposes of this Subsection (12)(e), the
827-784penalty may not: H.B. 58
828-Enrolled Copy
829-- 30 -
817+784penalty may not:
830818 785 (A) be less than $1,500; or
831819 786 (B) exceed $25,000.
832820 787 (v) The commission may seek a court order to enjoin a person from engaging in
833821 788conduct that is subject to a penalty under this Subsection (12)(e).
834822 789 (vi) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
835823 790the commission may make rules prescribing the documents that are similar to Subsections
836824 791(12)(e)(i)(A)(I) through (III).
837825 792 (f) The statute of limitations for prosecution for a violation of this Subsection (12) is
838826 793the later of six years:
839827 794 (i) from the date the tax should have been remitted; or
840828 795 (ii) after the day on which the person commits the criminal offense.
841829 796 (13) (a) Subject to Subsection (13)(b), an employer that is required to file a form with
842830 797the commission in accordance with Subsection 59-10-406(8) or (9) is subject to a penalty
843831 798described in Subsection (13)(b) if the employer:
844832 799 (i) fails to file the form with the commission in an electronic format approved by the
845-800commission as required by Subsection 59-10-406(8) or (9);
833+800commission as required by Subsection 59-10-406(8) or (9); 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
834+- 27 -
846835 801 (ii) fails to file the form on or before the due date provided in Subsection 59-10-406(8)
847836 802or (9);
848837 803 (iii) fails to provide accurate information on the form; or
849838 804 (iv) fails to provide all of the information required by the Internal Revenue Service to
850839 805be contained on the form.
851840 806 (b) For purposes of Subsection (13)(a), the penalty is:
852841 807 (i) $30 per form, not to exceed $75,000 in a calendar year, if the employer files the
853842 808form in accordance with Subsection 59-10-406(8) or (9), more than 14 days after the due date
854843 809provided in Subsection 59-10-406(8) or (9) but no later than 30 days after the due date
855844 810provided in Subsection 59-10-406(8) or (9);
856-811 (ii) $60 per form, not to exceed $200,000 in a calendar year, if the employer files the Enrolled Copy H.B. 58
857-- 31 -
845+811 (ii) $60 per form, not to exceed $200,000 in a calendar year, if the employer files the
858846 812form in accordance with Subsection 59-10-406(8) or (9), more than 30 days after the due date
859847 813provided in Subsection 59-10-406(8) or (9) but on or before June 1; or
860848 814 (iii) $100 per form, not to exceed $500,000 in a calendar year, if the employer:
861849 815 (A) files the form in accordance with Subsection 59-10-406(8) or (9) after June 1; or
862850 816 (B) fails to file the form.
863851 817 (14) Upon making a record of the commission's actions, and upon reasonable cause
864852 818shown, the commission may waive, reduce, or compromise any of the penalties or interest
865853 819imposed under this part.
866854 820 (15) Failure to pay a tax described in Subsection 59-10-1403.2(2) shall be subject to a
867855 821penalty as described in Subsection (3) except that the penalty shall be:
868856 822 (a) assessed only if the pass-through entity reports tax paid on a Utah Schedule K-1 but
869857 823does not pay some or all of the tax reported; and
870858 824 (b) calculated based on the difference between the amount of tax reported and the
871859 825amount of tax paid.
872860 826 Section 8. Section 59-1-1420 is amended to read:
873861 827 59-1-1420. Administrative garnishment order for liability.
874862 828 (1) As used in this section:
875863 829 (a) "Administrative garnishment order" includes a continuing administrative
876864 830garnishment order issued under this section.
877-831 (b) "Disposable earnings" means the same as that term is defined in Section
865+831 (b) "Disposable earnings" means the same as that term is defined in Section 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
866+- 28 -
878867 83270C-7-103.
879868 833 (c) "Garnishee" means a person to whom the commission issues an administrative
880869 834garnishment order under this section.
881870 835 (d) "Nonexempt periodic payment" means any recurring payment that, under Title 78B,
882871 836Chapter 5, Part 5, Utah Exemptions Act, is not exempt from the judicial process to collect an
883872 837unsecured debt.
884-838 (2) (a) Subject to Subsection (3), if a taxpayer owes a liability, the commission may H.B. 58
885-Enrolled Copy
886-- 32 -
873+838 (2) (a) Subject to Subsection (3), if a taxpayer owes a liability, the commission may
887874 839issue an administrative garnishment order against the taxpayer's personal property, including
888875 840wages, in the possession or control of a person other than the taxpayer in the same manner and
889876 841with the same effect as if the order were a writ of garnishment issued by a court with
890877 842jurisdiction.
891878 843 (b) In addition to the underlying liability, the commission may satisfy through an
892879 844administrative garnishment any costs or fees incurred by the commission as a result of issuing
893880 845the administrative garnishment order.
894881 846 (3) The commission may issue an administrative garnishment order to a person
895882 847described in Subsection (2) if:
896883 848 (a) the commission has filed a warrant against the taxpayer for the underlying liability
897884 849in accordance with Section 59-1-1414; and
898885 850 (b) the commission's executive director or the executive director's designee signs the
899886 851administrative garnishment order.
900887 852 (4) An administrative garnishment order issued in accordance with this section is
901888 853subject to the procedures and due process protections provided by Rule 64D, Utah Rules of
902889 854Civil Procedure.
903890 855 (5) The maximum portion of a taxpayer's disposable earnings subject to garnishment
904891 856under this section is the lesser of:
905892 857 (a) 25% of the taxpayer's disposable earnings; or
906893 858 (b) the amount by which the taxpayer's disposable earnings for a pay period exceeds
907894 859the number of weeks in that pay period multiplied by 30 times the federal minimum wage as
908895 860provided in 29 U.S.C. Sec. 201 et seq., Fair Labor Standards Act of 1938.
909896 861 (6) Upon agreement by the garnishee, the parties to an administrative garnishment
910-862order may accept and transmit documents relating to the administrative garnishment order by
897+862order may accept and transmit documents relating to the administrative garnishment order by 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
898+- 29 -
911899 863electronic means, including service of process, proof of service, interrogatories, answers, and
912900 864any other information shared between the garnishee and the commission.
913-865 (7) In an administrative garnishment order issued under this section, the commission Enrolled Copy H.B. 58
914-- 33 -
901+865 (7) In an administrative garnishment order issued under this section, the commission
915902 866shall:
916903 867 (a) identify the taxpayer, including:
917904 868 (i) the taxpayer's name and address; and
918905 869 (ii) if known:
919906 870 (A) the last four digits of the taxpayer's social security number, or the taxpayer's full
920907 871social security number, if the taxpayer's full social security number is required by federal law;
921908 872and
922909 873 (B) the taxpayer's date of birth;
923910 874 (b) contain a statement that includes:
924911 875 (i) if known, the nature, location, account number, and estimated value of the property
925912 876subject to administrative garnishment;
926913 877 (ii) if known, the name, address, and phone number of the person holding the property
927914 878subject to administrative garnishment; and
928915 879 (iii) the name, address, and phone number of any person claiming an interest in the
929916 880property described in Subsection (7)(b)(i) or (ii);
930917 881 (c) state whether any of the property subject to administrative garnishment consists of
931918 882earnings;
932919 883 (d) state the outstanding amount owed under the warrant described in Subsection
933920 884(3)(a);
934921 885 (e) state the amount of any applicable costs or fees included in the administrative
935922 886garnishment;
936923 887 (f) state the manner in which the garnishee shall deliver the property to the
937924 888commission; and
938925 889 (g) state that the commission shall pay the garnishee the fee described in Section
939926 89078A-2-216.
940927 891 (8) As part of the administrative garnishment order, the commission shall serve on the
941-892garnishee the following interrogatories: H.B. 58
942-Enrolled Copy
943-- 34 -
944-893 (a) whether the garnishee is indebted to the taxpayer and, if so, the nature of the
928+892garnishee the following interrogatories:
929+893 (a) whether the garnishee is indebted to the taxpayer and, if so, the nature of the 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
930+- 30 -
945931 894indebtedness;
946932 895 (b) whether the garnishee possesses or controls any property of the taxpayer, and, if so,
947933 896the nature, location, and estimated value of the property;
948934 897 (c) whether the garnishee knows of any property of the taxpayer in the possession or
949935 898control of another person, and if so, the following information about the property:
950936 899 (i) the nature;
951937 900 (ii) the location; and
952938 901 (iii) the estimated value;
953939 902 (d) (i) whether the garnishee intends to deduct from the property a liquidated claim
954940 903against the taxpayer;
955941 904 (ii) a description of any claim described in Subsection (8)(d)(i); and
956942 905 (iii) the amount deducted, if any;
957943 906 (e) the date and manner of the garnishee's service of the documents described in
958944 907Subsection (9)(c) on the taxpayer and any third party;
959945 908 (f) the date on which the taxpayer was previously served with any continuing
960946 909administrative garnishment order;
961947 910 (g) any other relevant information the commission requests, including:
962948 911 (i) the taxpayer's position;
963949 912 (ii) the taxpayer's rate of pay;
964950 913 (iii) the taxpayer's compensation method;
965951 914 (iv) the taxpayer's pay period; and
966952 915 (v) a computation of the taxpayer's disposable earnings.
967953 916 (9) Within seven days after the day on which an administrative garnishment order is
968954 917served, the garnishee shall:
969955 918 (a) answer each interrogatory described in Subsection (8);
970-919 (b) serve the answers to the interrogatories on the commission; Enrolled Copy H.B. 58
971-- 35 -
956+919 (b) serve the answers to the interrogatories on the commission;
972957 920 (c) serve the taxpayer and any other person known to the garnishee to have an interest
973958 921in the property a copy of:
974959 922 (i) the administrative garnishment order; and
975960 923 (ii) the answers to the interrogatories described in Subsection (9)(b); and
976-924 (d) inform the taxpayer of the taxpayer's right to reply to the answers described in
961+924 (d) inform the taxpayer of the taxpayer's right to reply to the answers described in 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
962+- 31 -
977963 925Subsection (9)(b) and request a hearing in district court as provided by Rule 64D, Utah Rules
978964 926of Civil Procedure.
979965 927 (10) (a) A garnishee who acts in accordance with this section and the administrative
980966 928garnishment order is released from liability unless an answer to an interrogatory is successfully
981967 929controverted.
982968 930 (b) Except as provided in Subsection (10)(c), if a garnishee fails to comply with the
983969 931administrative garnishment order without a court or final administrative order directing
984970 932otherwise, the garnishee is liable for an amount including:
985971 933 (i) the lesser of the value of the property or the balance owed under the warrant
986972 934described in Subsection (3)(a);
987973 935 (ii) reasonable costs and fees; and
988974 936 (iii) attorney fees incurred by the parties as a result of the garnishee's failure.
989975 937 (c) If a garnishee demonstrates that the garnishee took reasonable steps to secure the
990976 938property, the commission may excuse the garnishee of liability in whole or in part.
991977 939 (11) If the commission files a motion [for an order to show cause] to enforce an
992978 940administrative garnishment order under this section, the commission shall file the motion in
993979 941district court and attach to the motion a statement that the commission has in good faith
994980 942conferred or attempted to confer with the garnishee in an effort to settle the issue without court
995981 943action.
996982 944 (12) A garnishee is not liable for drawing, accepting, making, or endorsing a negotiable
997983 945instrument that is not in the possession or control of the garnishee at the time the administrative
998-946garnishment order is served. H.B. 58
999-Enrolled Copy
1000-- 36 -
984+946garnishment order is served.
1001985 947 (13) A garnishee may deduct from the property any liquidated claim against the
1002986 948taxpayer.
1003987 949 (14) (a) If a debt owed by the taxpayer to the garnishee is secured by the property
1004988 950subject to the administrative garnishment order, the commission may apply the property to the
1005989 951debt.
1006990 952 (b) An administrative garnishment order described in Subsection (14)(a) remains in
1007991 953effect regardless of whether the commission applies the property to the debt.
1008992 954 (15) (a) The commission may issue a continuing administrative garnishment order
1009-955against any nonexempt periodic payment.
993+955against any nonexempt periodic payment. 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
994+- 32 -
1010995 956 (b) A continuing administrative garnishment order applies to payments to the taxpayer:
1011996 957 (i) beginning on the day on which the continuing administrative garnishment order is
1012997 958served; and
1013998 959 (ii) ending on the earlier of:
1014999 960 (A) subject to Subsection (15)(c), one year after the day on which the continuing
10151000 961administrative garnishment order is served;
10161001 962 (B) 120 days after the day on which a second or subsequent continuing administrative
10171002 963garnishment against the taxpayer is served;
10181003 964 (C) the day on which the last nonexempt periodic payment subject to the continuing
10191004 965administrative garnishment order occurs;
10201005 966 (D) the day on which the warrant described in Subsection (3)(a) is stayed, vacated, or
10211006 967satisfied in full; or
10221007 968 (E) the day on which the commission releases the continuing administrative
10231008 969garnishment order.
10241009 970 (c) If the commission issues a continuing administrative garnishment order during the
10251010 971term of another continuing administrative garnishment order against the same taxpayer, the
10261011 972period described in Subsection (15)(b)(i) is tolled if the other continuing administrative
1027-973garnishment order: Enrolled Copy H.B. 58
1028-- 37 -
1012+973garnishment order:
10291013 974 (i) is in effect at the time the commission serves the subsequent continuing
10301014 975administrative garnishment order; and
10311015 976 (ii) requires payments greater than or equal to the maximum portion of disposable
10321016 977earnings described in Subsection (5).
10331017 978 (d) For each periodic payment period, no later than seven days after the day on which
10341018 979the periodic payment period ends, the garnishee shall:
10351019 980 (i) answer each interrogatory described in Subsection (8);
10361020 981 (ii) serve the answers to the interrogatories on the commission, the taxpayer, and any
10371021 982other person known to the garnishee to have an interest in the property; and
10381022 983 (iii) deliver the property to the commission in the manner specified in the continuing
10391023 984administrative garnishment order.
10401024 985 (16) (a) The commission may not name more than one garnishee in an administrative
1041-986garnishment order.
1025+986garnishment order. 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1026+- 33 -
10421027 987 (b) Priority among garnishments is according to the order of service on the garnishee.
10431028 988 (c) An administrative garnishment order applies to earnings accruing during the pay
10441029 989period in which the order is effective.
10451030 990 (17) This section is subject to Title 78B, Chapter 5, Part 5, Utah Exemptions Act.
10461031 991 Section 9. Section 59-2-109 is amended to read:
10471032 992 59-2-109. Burden of proof.
10481033 993 (1) As used in this section:
10491034 994 (a) "Final assessed value" means:
10501035 995 (i) for real property for which the taxpayer appealed the valuation or equalization to the
10511036 996county board of equalization in accordance with Section 59-2-1004, the value given to the real
10521037 997property by the county board of equalization, including a value based on a stipulation of the
10531038 998parties;
10541039 999 (ii) for real property for which the taxpayer or a county assessor appealed the valuation
1055-1000or equalization to the commission in accordance with Section 59-2-1006, the value given to the H.B. 58
1056-Enrolled Copy
1057-- 38 -
1040+1000or equalization to the commission in accordance with Section 59-2-1006, the value given to the
10581041 1001real property by:
10591042 1002 (A) the commission, if the commission has issued a decision in the appeal or the
10601043 1003parties have entered a stipulation; or
10611044 1004 (B) a county board of equalization, if the commission has not yet issued a decision in
10621045 1005the appeal and the parties have not entered a stipulation; or
10631046 1006 (iii) for real property for which the taxpayer or a county assessor sought judicial review
10641047 1007of the valuation or equalization in accordance with Section 59-1-602 or Title 63G, Chapter 4,
10651048 1008Part 4, Judicial Review, the value given the real property by the commission.
10661049 1009 (b) "Inflation adjusted value" means the same as that term is defined in Section
10671050 101059-2-1004.
10681051 1011 (c) "Qualified real property" means real property:
10691052 1012 (i) that is assessed by a county assessor in accordance with Part 3, County Assessment;
10701053 1013 (ii) for which:
10711054 1014 (A) the taxpayer or a county assessor appealed the valuation or equalization for the
10721055 1015previous taxable year to the county board of equalization in accordance with Section 59-2-1004
10731056 1016or the commission in accordance with Section 59-2-1006;
1074-1017 (B) the appeal described in Subsection (1)(c)(ii)(A) resulted in a final assessed value
1057+1017 (B) the appeal described in Subsection (1)(c)(ii)(A) resulted in a final assessed value 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1058+- 34 -
10751059 1018that was lower than the assessed value; and
10761060 1019 (C) the assessed value for the current taxable year is higher than the inflation adjusted
10771061 1020value; and
10781062 1021 (iii) that, on or after January 1 of the previous taxable year and before January 1 of the
10791063 1022current taxable year, has not had a qualifying change.
10801064 1023 (d) "Qualifying change" means one of the following changes to real property that
10811065 1024occurs on or after January 1 of the previous taxable year and before January 1 of the current
10821066 1025taxable year:
10831067 1026 (i) a physical improvement if, solely as a result of the physical improvement, the fair
1084-1027market value of the physical improvement equals or exceeds the greater of 10% of fair market Enrolled Copy H.B. 58
1085-- 39 -
1068+1027market value of the physical improvement equals or exceeds the greater of 10% of fair market
10861069 1028value of the real property or $20,000;
10871070 1029 (ii) a zoning change, if the fair market value of the real property increases solely as a
10881071 1030result of the zoning change; or
10891072 1031 (iii) a change in the legal description of the real property, if the fair market value of the
10901073 1032real property increases solely as a result of the change in the legal description of the real
10911074 1033property.
10921075 1034 (2) For an appeal involving the valuation of real property to the county board of
10931076 1035equalization or the commission, the party carrying the burden of proof shall demonstrate:
10941077 1036 (a) substantial error in:
10951078 1037 (i) for an appeal not involving qualified real property:
10961079 1038 (A) if Subsection (3) does not apply and the appeal is to the county board of
10971080 1039equalization, the original assessed value;
10981081 1040 (B) if Subsection (3) does not apply and the appeal is to the commission, the value
10991082 1041given to the property by the county board of equalization; or
11001083 1042 (C) if Subsection (3) applies, the original assessed value; or
11011084 1043 (ii) for an appeal involving qualified real property, the inflation adjusted value; and
11021085 1044 (b) a sound evidentiary basis upon which the county board of equalization or the
11031086 1045commission could adopt a different valuation.
11041087 1046 (3) (a) The party described in Subsection (3)(b) shall carry the burden of proof before a
11051088 1047county board of equalization or the commission, in an action appealing the value of property:
1106-1048 (i) that is not qualified real property; and
1089+1048 (i) that is not qualified real property; and 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1090+- 35 -
11071091 1049 (ii) for which a county assessor, a county board of equalization, or the commission
11081092 1050asserts that the fair market value of the assessed property is greater than the original assessed
11091093 1051value for that calendar year.
11101094 1052 (b) For purposes of Subsection (3)(a), the following have the burden of proof:
11111095 1053 (i) for property assessed under Part 3, County Assessment:
1112-1054 (A) the county assessor, if the county assessor is a party to the appeal that asserts that H.B. 58
1113-Enrolled Copy
1114-- 40 -
1096+1054 (A) the county assessor, if the county assessor is a party to the appeal that asserts that
11151097 1055the fair market value of the assessed property is greater than the original assessed value for that
11161098 1056calendar year; or
11171099 1057 (B) the county board of equalization, if the county board of equalization is a party to
11181100 1058the appeal that asserts that the fair market value of the assessed property is greater than the
11191101 1059original assessed value for that calendar year; or
11201102 1060 (ii) for property assessed under Part 2, Assessment of Property, the commission, if the
11211103 1061commission is a party to the appeal that asserts that the fair market value of the assessed
11221104 1062property is greater than the original assessed value for that calendar year.
11231105 1063 (c) For purposes of this Subsection (3) only, if a county assessor, county board of
11241106 1064equalization, or the commission asserts that the fair market value of the assessed property is
11251107 1065greater than the original assessed value for that calendar year:
11261108 1066 (i) the original assessed value shall lose the presumption of correctness;
11271109 1067 (ii) a preponderance of the evidence shall suffice to sustain the burden for all parties;
11281110 1068and
11291111 1069 (iii) the county board of equalization or the commission shall be free to consider all
11301112 1070evidence allowed by law in determining fair market value, including the original assessed
11311113 1071value.
11321114 1072 (4) (a) The party described in Subsection (4)(b) shall carry the burden of proof before a
11331115 1073county board of equalization or the commission in an action appealing the value of qualified
11341116 1074real property if at least one party presents evidence of or otherwise asserts a value other than
11351117 1075inflation adjusted value.
11361118 1076 (b) For purposes of Subsection (4)(a):
11371119 1077 (i) the county assessor or the county board of equalization that is a party to the appeal
11381120 1078has the burden of proof if the county assessor or county board of equalization presents evidence
1139-1079of or otherwise asserts a value that is greater than [or equal to] the inflation adjusted value; or
1121+1079of or otherwise asserts a value that is greater than [or equal to] the inflation adjusted value; or 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1122+- 36 -
11401123 1080 (ii) the taxpayer that is a party to the appeal has the burden of proof if the taxpayer
1141-1081presents evidence of or otherwise asserts a value that is less than the inflation adjusted value. Enrolled Copy H.B. 58
1142-- 41 -
1124+1081presents evidence of or otherwise asserts a value that is less than the inflation adjusted value.
11431125 1082 (c) The burdens of proof described in Subsection (4)(b) apply before a county board of
11441126 1083equalization or the commission even if the previous year's valuation is:
11451127 1084 (i) pending an appeal requested in accordance with Section 59-2-1006 or judicial
11461128 1085review requested in accordance with Section 59-1-602 or Title 63G, Chapter 4, Part 4, Judicial
11471129 1086Review; or
11481130 1087 (ii) overturned by the commission as a result of an appeal requested in accordance with
11491131 1088Section 59-2-1006 or by a court of competent jurisdiction as a result of judicial review
11501132 1089requested in accordance with Section 59-1-602 or Title 63G, Chapter 4, Part 4, Judicial
11511133 1090Review.
11521134 1091 Section 10. Section 59-2-201 is amended to read:
11531135 1092 59-2-201. Assessment by commission -- Determination of value of mining
11541136 1093property -- Determination of value of aircraft -- Notification of assessment -- Local
11551137 1094assessment of property assessed by the unitary method -- Commission may consult with
11561138 1095county.
11571139 1096 (1) (a) By May 1 of each year, the following property, unless otherwise exempt under
11581140 1097the Utah Constitution or under [Part 11, Exemptions, Deferrals, and Abatements] Part 11,
11591141 1098Exemptions, shall be assessed by the commission at 100% of fair market value, as valued on
11601142 1099January 1, in accordance with this chapter:
11611143 1100 (i) except as provided in Subsection (2), all property that operates as a unit across
11621144 1101county lines, if the values must be apportioned among more than one county or state;
11631145 1102 (ii) all property of public utilities;
11641146 1103 (iii) all operating property of an airline, air charter service, and air contract service;
11651147 1104 (iv) all geothermal fluids and geothermal resources;
11661148 1105 (v) all mines and mining claims except in cases, as determined by the commission,
11671149 1106where the mining claims are used for other than mining purposes, in which case the value of
11681150 1107mining claims used for other than mining purposes shall be assessed by the assessor of the
1169-1108county in which the mining claims are located; and H.B. 58
1170-Enrolled Copy
1171-- 42 -
1151+1108county in which the mining claims are located; and
11721152 1109 (vi) all machinery used in mining, all property or surface improvements upon or
1173-1110appurtenant to mines or mining claims. For the purposes of assessment and taxation, all
1153+1110appurtenant to mines or mining claims. For the purposes of assessment and taxation, all 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1154+- 37 -
11741155 1111processing plants, mills, reduction works, and smelters that are primarily used by the owner of
11751156 1112a mine or mining claim for processing, reducing, or smelting minerals taken from a mine or
11761157 1113mining claim shall be considered appurtenant to that mine or mining claim, regardless of actual
11771158 1114location.
11781159 1115 (b) (i) For purposes of Subsection (1)(a)(iii), operating property of an air charter
11791160 1116service does not include an aircraft that is:
11801161 1117 (A) used by the air charter service for air charter; and
11811162 1118 (B) owned by a person other than the air charter service.
11821163 1119 (ii) For purposes of this Subsection (1)(b):
11831164 1120 (A) "person" means a natural person, individual, corporation, organization, or other
11841165 1121legal entity; and
11851166 1122 (B) a person does not qualify as a person other than the air charter service as described
11861167 1123in Subsection (1)(b)(i)(B) if the person is:
11871168 1124 (I) a principal, owner, or member of the air charter service; or
11881169 1125 (II) a legal entity that has a principal, owner, or member of the air charter service as a
11891170 1126principal, owner, or member of the legal entity.
11901171 1127 (2) (a) The commission may not assess property owned by a telecommunications
11911172 1128service provider.
11921173 1129 (b) The commission shall assess and collect property tax on state-assessed commercial
11931174 1130vehicles at the time of original registration or annual renewal.
11941175 1131 (i) The commission shall assess and collect property tax annually on state-assessed
11951176 1132commercial vehicles that are registered pursuant to Section 41-1a-222 or 41-1a-228.
11961177 1133 (ii) State-assessed commercial vehicles brought into the state that are required to be
11971178 1134registered in Utah shall, as a condition of registration, be subject to ad valorem tax unless all
1198-1135property taxes or fees imposed by the state of origin have been paid for the current calendar Enrolled Copy H.B. 58
1199-- 43 -
1179+1135property taxes or fees imposed by the state of origin have been paid for the current calendar
12001180 1136year.
12011181 1137 (iii) Real property, improvements, equipment, fixtures, or other personal property in
12021182 1138this state owned by the company shall be assessed separately by the local county assessor.
12031183 1139 (iv) The commission shall adjust the value of state-assessed commercial vehicles as
12041184 1140necessary to comply with 49 U.S.C. Sec. 14502, and the commission shall direct the county
1205-1141assessor to apply the same adjustment to any personal property, real property, or improvements
1185+1141assessor to apply the same adjustment to any personal property, real property, or improvements 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1186+- 38 -
12061187 1142owned by the company and used directly and exclusively in their commercial vehicle activities.
12071188 1143 (3) (a) The method for determining the fair market value of productive mining property
12081189 1144is the capitalized net revenue method or any other valuation method the commission believes,
12091190 1145or the taxpayer demonstrates to the commission's satisfaction, to be reasonably determinative
12101191 1146of the fair market value of the mining property.
12111192 1147 (b) The commission shall determine the rate of capitalization applicable to mines,
12121193 1148consistent with a fair rate of return expected by an investor in light of that industry's current
12131194 1149market, financial, and economic conditions.
12141195 1150 (c) In no event may the fair market value of the mining property be less than the fair
12151196 1151market value of the land, improvements, and tangible personal property upon or appurtenant to
12161197 1152the mining property.
12171198 1153 (4) (a) As used in this Subsection (4), "aircraft pricing guide" means a nationally
12181199 1154recognized publication that assigns value estimates for individual commercial aircraft that are:
12191200 1155 (i) identified by year, make, and model; and
12201201 1156 (ii) in average condition typical for the aircraft's type and vintage.
12211202 1157 (b) (i) Except as provided in Subsection (4)(d), the commission shall use an aircraft
12221203 1158pricing guide, adjusted as provided in Subsection (4)(c), to determine the fair market value of
12231204 1159aircraft assessed under this part.
12241205 1160 (ii) The commission shall use the Airliner Price Guide as the aircraft pricing guide,
12251206 1161except that:
1226-1162 (A) if the Airliner Price Guide is no longer published or the commission determines H.B. 58
1227-Enrolled Copy
1228-- 44 -
1207+1162 (A) if the Airliner Price Guide is no longer published or the commission determines
12291208 1163that another aircraft pricing guide more reasonably reflects the fair market value of aircraft, the
12301209 1164commission, after consulting with the airlines operating in the state, shall select an alternative
12311210 1165aircraft pricing guide;
12321211 1166 (B) if an aircraft is not listed in the Airliner Price Guide, the commission shall use the
12331212 1167Aircraft Bluebook Price Digest as the aircraft pricing guide; and
12341213 1168 (C) if the Aircraft Bluebook Price Digest is no longer published or the commission
12351214 1169determines that another aircraft pricing guide more reasonably reflects the fair market value of
12361215 1170aircraft, the commission, after consulting with the airlines operating in the state, shall select an
12371216 1171alternative aircraft pricing guide.
1238-1172 (c) (i) To reflect the value of an aircraft fleet that is used as part of the operating
1217+1172 (c) (i) To reflect the value of an aircraft fleet that is used as part of the operating 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1218+- 39 -
12391219 1173property of an airline, air charter service, or air contract service, the fair market value of the
12401220 1174aircraft shall include a fleet adjustment as provided in this Subsection (4)(c).
12411221 1175 (ii) If the aircraft pricing guide provides a method for making a fleet adjustment, the
12421222 1176commission shall use the method described in the aircraft pricing guide.
12431223 1177 (iii) If the aircraft pricing guide does not provide a method for making a fleet
12441224 1178adjustment, the commission shall make a fleet adjustment by reducing the aircraft pricing guide
12451225 1179value of each aircraft in the fleet by .5% for each aircraft over three aircraft up to a maximum
12461226 118020% reduction.
12471227 1181 (d) The commission may use an alternative method for valuing aircraft of an airline, air
12481228 1182charter service, or air contract service if the commission:
12491229 1183 (i) has clear and convincing evidence that the aircraft values reflected in the aircraft
12501230 1184pricing guide do not reasonably reflect fair market value of the aircraft; and
12511231 1185 (ii) cannot identify an alternative aircraft pricing guide from which the commission
12521232 1186may determine aircraft value.
12531233 1187 (5) Immediately following the assessment, the commission shall send, by certified
12541234 1188mail, notice of the assessment to the owner or operator of the assessed property and the
1255-1189assessor of the county in which the property is located. Enrolled Copy H.B. 58
1256-- 45 -
1235+1189assessor of the county in which the property is located.
12571236 1190 (6) The commission may consult with a county in valuing property in accordance with
12581237 1191this part.
12591238 1192 (7) The local county assessor shall separately assess property that is assessed by the
12601239 1193unitary method if the commission determines that the property:
12611240 1194 (a) is not necessary to the conduct of the business; and
12621241 1195 (b) does not contribute to the income of the business.
12631242 1196 Section 11. Section 59-2-919.1 is amended to read:
12641243 1197 59-2-919.1. Notice of property valuation and tax changes.
12651244 1198 (1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or
12661245 1199before July 22 of each year, shall notify each owner of real estate who is listed on the
12671246 1200assessment roll.
12681247 1201 (2) The notice described in Subsection (1) shall:
12691248 1202 (a) except as provided in Subsection [(6)] (4), be sent to all owners of real property by
1270-1203mail 10 or more days before the day on which:
1249+1203mail 10 or more days before the day on which: 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1250+- 40 -
12711251 1204 (i) the county board of equalization meets; and
12721252 1205 (ii) the taxing entity holds a public hearing on the proposed increase in the certified tax
12731253 1206rate;
12741254 1207 (b) be on a form that is:
12751255 1208 (i) approved by the commission; and
12761256 1209 (ii) uniform in content in all counties in the state; and
12771257 1210 (c) contain for each property:
12781258 1211 (i) the assessor's determination of the value of the property;
12791259 1212 (ii) the taxable value of the property;
12801260 1213 (iii) (A) the deadline for the taxpayer to make an application to appeal the valuation or
12811261 1214equalization of the property under Section 59-2-1004; or
12821262 1215 (B) for property assessed by the commission, the deadline for the taxpayer to apply to
1283-1216the commission for a hearing on an objection to the valuation or equalization of the property H.B. 58
1284-Enrolled Copy
1285-- 46 -
1263+1216the commission for a hearing on an objection to the valuation or equalization of the property
12861264 1217under Section 59-2-1007;
12871265 1218 (iv) for a property assessed by the commission, a statement that the taxpayer may not
12881266 1219appeal the valuation or equalization of the property to the county board of equalization;
12891267 1220 (v) itemized tax information for all applicable taxing entities, including:
12901268 1221 (A) the dollar amount of the taxpayer's tax liability for the property in the prior year;
12911269 1222and
12921270 1223 (B) the dollar amount of the taxpayer's tax liability under the current rate;
12931271 1224 (vi) the following, stated separately:
12941272 1225 (A) the charter school levy described in Section 53F-2-703;
12951273 1226 (B) the multicounty assessing and collecting levy described in Subsection
12961274 122759-2-1602(2);
12971275 1228 (C) the county assessing and collecting levy described in Subsection 59-2-1602(4);
12981276 1229 (D) for a fiscal year that begins before July 1, 2023, the combined basic rate as defined
12991277 1230in Section 53F-2-301.5; and
13001278 1231 (E) for a fiscal year that begins on or after July 1, 2023, the combined basic rate as
13011279 1232defined in Section 53F-2-301;
13021280 1233 (vii) the tax impact on the property;
1303-1234 (viii) the time and place of the required public hearing for each entity;
1281+1234 (viii) the time and place of the required public hearing for each entity; 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1282+- 41 -
13041283 1235 (ix) property tax information pertaining to:
13051284 1236 (A) taxpayer relief;
13061285 1237 (B) options for payment of taxes;
13071286 1238 (C) collection procedures; and
13081287 1239 (D) the residential exemption described in Section 59-2-103;
13091288 1240 (x) information specifically authorized to be included on the notice under this chapter;
13101289 1241 (xi) the last property review date of the property as described in Subsection
13111290 124259-2-303.1(1)(c); and
1312-1243 (xii) other property tax information approved by the commission. Enrolled Copy H.B. 58
1313-- 47 -
1291+1243 (xii) other property tax information approved by the commission.
13141292 1244 (3) If a taxing entity that is subject to the notice and hearing requirements of
13151293 1245Subsection 59-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall
13161294 1246state, in addition to the information required by Subsection (2):
13171295 1247 (a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
13181296 1248 (b) the difference between the dollar amount of the taxpayer's tax liability if the
13191297 1249proposed increase is approved and the dollar amount of the taxpayer's tax liability under the
13201298 1250current rate, placed in close proximity to the information described in Subsection (2)(c)(viii);
13211299 1251and
13221300 1252 (c) the percentage increase that the dollar amount of the taxpayer's tax liability under
13231301 1253the proposed tax rate represents as compared to the dollar amount of the taxpayer's tax liability
13241302 1254under the current tax rate.
13251303 1255 [(4) For tax year 2022, the notice described in Subsection (1) shall state:]
13261304 1256 [(a) the difference between:]
13271305 1257 [(i) the dollar amount of the taxpayer's liability for the combined basic rate as defined
13281306 1258in Section 53F-2-301.5; and]
13291307 1259 [(ii) the dollar amount that the taxpayer's liability for the combined basic rate as
13301308 1260defined in Section 53F-2-301.5 would have been if the combined basic rate were equal to the
13311309 1261sum of the minimum basic tax rate and the WPU value rate, as those terms are defined in
13321310 1262Section 53F-2-301.5; and]
13331311 1263 [(b) the percentage change between the amount described in Subsection (4)(a)(i) and
13341312 1264the amount described in Subsection (4)(a)(ii).]
1335-1265 [(5) For tax years 2022 through 2025, the notice described in Subsection (1) shall
1313+1265 [(5) For tax years 2022 through 2025, the notice described in Subsection (1) shall 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1314+- 42 -
13361315 1266state:]
13371316 1267 [(a) the difference between:]
13381317 1268 [(i) the dollar amount of the taxpayer's liability for the rate imposed under Subsection
13391318 126959-2-1602(2)(b)(i); and]
1340-1270 [(ii) the dollar amount of the taxpayer's liability if the rate imposed under Subsection H.B. 58
1341-Enrolled Copy
1342-- 48 -
1319+1270 [(ii) the dollar amount of the taxpayer's liability if the rate imposed under Subsection
13431320 127159-2-1602(2)(b)(i) were the certified revenue levy; and]
13441321 1272 [(b) the percentage change between the amount described in Subsection (5)(a)(i) and
13451322 1273the amount described in Subsection (5)(a)(ii).]
13461323 1274 [(6)] (4) (a) Subject to the other provisions of this Subsection [(6)] (4), a county auditor
13471324 1275may, at the county auditor's discretion, provide the notice required by this section to a taxpayer
13481325 1276by electronic means if a taxpayer makes an election, according to procedures determined by the
13491326 1277county auditor, to receive the notice by electronic means.
13501327 1278 (b) (i) If a notice required by this section is sent by electronic means, a county auditor
13511328 1279shall attempt to verify whether a taxpayer receives the notice.
13521329 1280 (ii) If receipt of the notice sent by electronic means cannot be verified 14 days or more
13531330 1281before the county board of equalization meets and the taxing entity holds a public hearing on a
13541331 1282proposed increase in the certified tax rate, the notice required by this section shall also be sent
13551332 1283by mail as provided in Subsection (2).
13561333 1284 (c) A taxpayer may revoke an election to receive the notice required by this section by
13571334 1285electronic means if the taxpayer provides written notice to the county auditor on or before April
13581335 128630.
13591336 1287 (d) An election or a revocation of an election under this Subsection [(6)] (4):
13601337 1288 (i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
13611338 1289before the due date for paying the tax; or
13621339 1290 (ii) does not alter the requirement that a taxpayer appealing the valuation or the
13631340 1291equalization of the taxpayer's real property submit the application for appeal within the time
13641341 1292period provided in Subsection 59-2-1004(3).
13651342 1293 (e) A county auditor shall provide the notice required by this section as provided in
13661343 1294Subsection (2), until a taxpayer makes a new election in accordance with this Subsection [(6)]
13671344 1295(4), if:
1368-1296 (i) the taxpayer revokes an election in accordance with Subsection [(6)(c)] (4)(c) to
1369-1297receive the notice required by this section by electronic means; or Enrolled Copy H.B. 58
1370-- 49 -
1345+1296 (i) the taxpayer revokes an election in accordance with Subsection [(6)(c)] (4)(c) to 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1346+- 43 -
1347+1297receive the notice required by this section by electronic means; or
13711348 1298 (ii) the county auditor finds that the taxpayer's electronic contact information is invalid.
13721349 1299 (f) A person is considered to be a taxpayer for purposes of this Subsection [(6)] (4)
13731350 1300regardless of whether the property that is the subject of the notice required by this section is
13741351 1301exempt from taxation.
13751352 1302 Section 12. Section 59-2-1101 is amended to read:
13761353 1303 Part 11. Exemptions
13771354 1304 59-2-1101. Definitions -- Exemption of certain property -- Proportional payments
13781355 1305for certain property -- Exception -- County legislative body authority to adopt rules or
13791356 1306ordinances.
13801357 1307 (1) As used in this section:
13811358 1308 (a) "Charitable purposes" means:
13821359 1309 (i) for property used as a nonprofit hospital or a nursing home, the standards outlined in
13831360 1310Howell v. County Board of Cache County ex rel. IHC Hospitals, Inc., 881 P.2d 880 (Utah
13841361 13111994); and
13851362 1312 (ii) for property other than property described in Subsection (1)(a)(i), providing a gift
13861363 1313to the community.
13871364 1314 (b) (i) "Educational purposes" means purposes carried on by an educational
13881365 1315organization that normally:
13891366 1316 (A) maintains a regular faculty and curriculum; and
13901367 1317 (B) has a regularly enrolled body of pupils and students.
13911368 1318 (ii) "Educational purposes" includes:
13921369 1319 (A) the physical or mental teaching, training, or conditioning of competitive athletes by
13931370 1320a national governing body of sport recognized by the United States Olympic Committee that
13941371 1321qualifies as being tax exempt under Section 501(c)(3), Internal Revenue Code; and
13951372 1322 (B) an activity in support of or incidental to the teaching, training, or conditioning
13961373 1323described in this Subsection (1)(b)(ii).
1397-1324 (c) "Exclusive use exemption" means a property tax exemption under Subsection H.B. 58
1398-Enrolled Copy
1399-- 50 -
1374+1324 (c) "Exclusive use exemption" means a property tax exemption under Subsection
14001375 1325(3)(a)(iv), for property owned by a nonprofit entity used exclusively for one or more of the
14011376 1326following purposes:
1402-1327 (i) religious purposes;
1377+1327 (i) religious purposes; 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1378+- 44 -
14031379 1328 (ii) charitable purposes; or
14041380 1329 (iii) educational purposes.
14051381 1330 (d) (i) "Farm machinery and equipment" means tractors, milking equipment and
14061382 1331storage and cooling facilities, feed handling equipment, irrigation equipment, harvesters,
14071383 1332choppers, grain drills and planters, tillage tools, scales, combines, spreaders, sprayers, haying
14081384 1333equipment, including balers and cubers, and any other machinery or equipment used primarily
14091385 1334for agricultural purposes.
14101386 1335 (ii) "Farm machinery and equipment" does not include vehicles required to be
14111387 1336registered with the Motor Vehicle Division or vehicles or other equipment used for business
14121388 1337purposes other than farming.
14131389 1338 (e) "Gift to the community" means:
14141390 1339 (i) the lessening of a government burden; or
14151391 1340 (ii) (A) the provision of a significant service to others without immediate expectation
14161392 1341of material reward;
14171393 1342 (B) the use of the property is supported to a material degree by donations and gifts
14181394 1343including volunteer service;
14191395 1344 (C) the recipients of the charitable activities provided on the property are not required
14201396 1345to pay for the assistance received, in whole or in part, except that if in part, to a material
14211397 1346degree;
14221398 1347 (D) the beneficiaries of the charitable activities provided on the property are
14231399 1348unrestricted or, if restricted, the restriction bears a reasonable relationship to the charitable
14241400 1349objectives of the nonprofit entity that owns the property; and
14251401 1350 (E) any commercial activities provided on the property are subordinate or incidental to
1426-1351charitable activities provided on the property. Enrolled Copy H.B. 58
1427-- 51 -
1402+1351charitable activities provided on the property.
14281403 1352 (f) "Government exemption" means a property tax exemption provided under
14291404 1353Subsection (3)(a)(i), (ii), or (iii).
14301405 1354 (g) (i) "Nonprofit entity" means an entity:
14311406 1355 (A) that is organized on a nonprofit basis, that dedicates the entity's property to the
14321407 1356entity's nonprofit purpose, and that makes no dividend or other form of financial benefit
14331408 1357available to a private interest;
1434-1358 (B) for which, upon dissolution, the entity's assets are distributable only for exempt
1409+1358 (B) for which, upon dissolution, the entity's assets are distributable only for exempt 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1410+- 45 -
14351411 1359purposes under state law or to the government for a public purpose; and
14361412 1360 (C) for which none of the net earnings or donations made to the entity inure to the
14371413 1361benefit of private shareholders or other individuals, as the private inurement standard has been
14381414 1362interpreted under Section 501(c)(3), Internal Revenue Code.
14391415 1363 (ii) "Nonprofit entity" includes an entity:
14401416 1364 (A) if the entity is treated as a disregarded entity for federal income tax purposes and
14411417 1365wholly owned by, and controlled under the direction of, a nonprofit entity; and
14421418 1366 (B) for which none of the net earnings and profits of the entity inure to the benefit of
14431419 1367any person other than a nonprofit entity.
14441420 1368 [(h) "Tax relief" means an exemption, deferral, or abatement that is authorized by this
14451421 1369part, Part 18, Tax Deferral and Tax Abatement, or Part 19, Armed Forces Exemptions.]
1446-1370 (2) (a) Except as provided in Subsection (2)(b) [or (c), tax relief], an exemption under
1422+1370 (2) (a) Except as provided in Subsection (2)(b) or [(c), tax relief], an exemption under
14471423 1371this part may be allowed only if the claimant is the owner of the property as of January 1 of the
14481424 1372year the exemption is claimed.
14491425 1373 (b) Notwithstanding Subsection (2)(a), a claimant shall collect and pay a proportional
14501426 1374tax based upon the length of time that the property was not owned by the claimant if:
14511427 1375 (i) the claimant is a federal, state, or political subdivision entity described in
14521428 1376Subsection (3)(a)(i), (ii), or (iii); or
14531429 1377 (ii) pursuant to Subsection (3)(a)(iv):
1454-1378 (A) the claimant is a nonprofit entity; and H.B. 58
1455-Enrolled Copy
1456-- 52 -
1430+1378 (A) the claimant is a nonprofit entity; and
14571431 1379 (B) the property is used exclusively for religious, charitable, or educational purposes.
14581432 1380 [(c) Subsection (2)(a) does not apply to an exemption described in Part 19, Armed
14591433 1381Forces Exemptions .]
14601434 1382 (3) (a) The following property is exempt from taxation:
14611435 1383 (i) property exempt under the laws of the United States;
14621436 1384 (ii) property of:
14631437 1385 (A) the state;
14641438 1386 (B) school districts; and
14651439 1387 (C) public libraries;
14661440 1388 (iii) except as provided in Title 11, Chapter 13, Interlocal Cooperation Act, property of:
1467-1389 (A) counties;
1441+1389 (A) counties; 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1442+- 46 -
14681443 1390 (B) cities;
14691444 1391 (C) towns;
14701445 1392 (D) local districts;
14711446 1393 (E) special service districts; and
14721447 1394 (F) all other political subdivisions of the state;
14731448 1395 (iv) except as provided in Subsection (6) or (7), property owned by a nonprofit entity
14741449 1396used exclusively for one or more of the following purposes:
14751450 1397 (A) religious purposes;
14761451 1398 (B) charitable purposes; or
14771452 1399 (C) educational purposes;
14781453 1400 (v) places of burial not held or used for private or corporate benefit;
14791454 1401 (vi) farm machinery and equipment;
14801455 1402 (vii) a high tunnel, as defined in Section 10-9a-525;
14811456 1403 (viii) intangible property; and
14821457 1404 (ix) the ownership interest of an out-of-state public agency, as defined in Section
1483-140511-13-103: Enrolled Copy H.B. 58
1484-- 53 -
1458+140511-13-103:
14851459 1406 (A) if that ownership interest is in property providing additional project capacity, as
14861460 1407defined in Section 11-13-103; and
14871461 1408 (B) on which a fee in lieu of ad valorem property tax is payable under Section
14881462 140911-13-302.
14891463 1410 (b) For purposes of a property tax exemption for property of school districts under
14901464 1411Subsection (3)(a)(ii)(B), a charter school under Title 53G, Chapter 5, Charter Schools, is
14911465 1412considered to be a school district.
14921466 1413 (4) Subject to Subsection (5), if property that is allowed an exclusive use exemption or
14931467 1414a government exemption ceases to qualify for the exemption because of a change in the
14941468 1415ownership of the property:
14951469 1416 (a) the new owner of the property shall pay a proportional tax based upon the period of
14961470 1417time:
14971471 1418 (i) beginning on the day that the new owner acquired the property; and
14981472 1419 (ii) ending on the last day of the calendar year during which the new owner acquired
1499-1420the property; and
1473+1420the property; and 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1474+- 47 -
15001475 1421 (b) the new owner of the property and the person from whom the new owner acquires
15011476 1422the property shall notify the county assessor, in writing, of the change in ownership of the
15021477 1423property within 30 days from the day that the new owner acquires the property.
15031478 1424 (5) Notwithstanding Subsection (4)(a), the proportional tax described in Subsection
15041479 1425(4)(a):
15051480 1426 (a) is subject to any exclusive use exemption or government exemption that the
15061481 1427property is entitled to under the new ownership of the property; and
15071482 1428 (b) applies only to property that is acquired after December 31, 2005.
15081483 1429 (6) (a) A property may not receive an exemption under Subsection (3)(a)(iv) if:
15091484 1430 (i) the nonprofit entity that owns the property participates in or intervenes in any
15101485 1431political campaign on behalf of or in opposition to any candidate for public office, including
1511-1432the publishing or distribution of statements; or H.B. 58
1512-Enrolled Copy
1513-- 54 -
1486+1432the publishing or distribution of statements; or
15141487 1433 (ii) a substantial part of the activities of the nonprofit entity that owns the property
15151488 1434consists of carrying on propaganda or otherwise attempting to influence legislation, except as
15161489 1435provided under Subsection 501(h), Internal Revenue Code.
15171490 1436 (b) Whether a nonprofit entity is engaged in an activity described in Subsection (6)(a)
15181491 1437shall be determined using the standards described in Section 501, Internal Revenue Code.
15191492 1438 (7) A property may not receive an exemption under Subsection (3)(a)(iv) if:
15201493 1439 (a) the property is used for a purpose that is not religious, charitable, or educational;
15211494 1440and
15221495 1441 (b) the use for a purpose that is not religious, charitable, or educational is more than de
15231496 1442minimis.
15241497 1443 (8) A county legislative body may adopt rules or ordinances to:
15251498 1444 (a) effectuate [the exemptions, deferrals, abatements, or other relief from taxation
15261499 1445provided in this part, Part 18, Tax Deferral and Tax Abatement, or Part 19, Armed Forces
15271500 1446Exemptions; and] an exemption under this part; and
15281501 1447 (b) designate one or more persons to perform the functions given to the county under
15291502 1448this part[, Part 18, Tax Deferral and Tax Abatement, or Part 19, Armed Forces Exemptions].
15301503 1449 (9) If a person is dissatisfied with [a tax relief] an exemption decision made under
15311504 1450designated decision-making authority as described in Subsection (8)(b), that person may appeal
1532-1451the decision to the commission under Section 59-2-1006.
1505+1451the decision to the commission under Section 59-2-1006. 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1506+- 48 -
15331507 1452 Section 13. Section 59-2-1102 is amended to read:
15341508 1453 59-2-1102. Determination of exemptions by board of equalization -- Appeal --
15351509 1454Application for exemption -- Annual statement -- Exceptions.
15361510 1455 (1) (a) For property assessed under Part 3, County Assessment, the county board of
15371511 1456equalization may, after giving notice in a manner prescribed by rule, determine whether certain
15381512 1457property within the county is exempt from taxation.
15391513 1458 (b) The decision of the county board of equalization described in Subsection (1)(a)
1540-1459shall: Enrolled Copy H.B. 58
1541-- 55 -
1514+1459shall:
15421515 1460 (i) be in writing; and
15431516 1461 (ii) include:
15441517 1462 (A) a statement of facts; and
15451518 1463 (B) the statutory basis for its decision.
15461519 1464 (c) Except as provided in Subsection (10)(a), a copy of the decision described in
15471520 1465Subsection (1)(a) shall be sent on or before May 15 to the person applying for the exemption.
15481521 1466 (2) Except as provided in Subsection (7) and subject to Subsection (8), a reduction in
15491522 1467the value of property may not be made under this part [or Part 18, Tax Deferral and Tax
15501523 1468Abatement, and an exemption may not be granted under this part or Part 19, Armed Forces
15511524 1469Exemptions], unless the person affected or the person's agent:
15521525 1470 (a) submits a written application to the county board of equalization; and
15531526 1471 (b) verifies the application by signed statement.
15541527 1472 (3) (a) The county board of equalization may require a person making an application
15551528 1473for exemption or reduction to appear before the county board of equalization and be examined
15561529 1474under oath.
15571530 1475 (b) If the county board of equalization requires a person making an application for
15581531 1476exemption or reduction to appear before the county board of equalization, a reduction may not
15591532 1477be made or exemption granted unless the person appears and answers all questions pertinent to
15601533 1478the inquiry.
15611534 1479 (4) For the hearing on the application, the county board of equalization may subpoena
15621535 1480any witnesses, and hear and take any evidence in relation to the pending application.
15631536 1481 (5) Except as provided in Subsection (10)(b), the county board of equalization shall
1564-1482hold hearings and render a written decision to determine any exemption on or before May 1 in
1537+1482hold hearings and render a written decision to determine any exemption on or before May 1 in 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1538+- 49 -
15651539 1483each year.
15661540 1484 (6) Any property owner dissatisfied with the decision of the county board of
15671541 1485equalization regarding any reduction or exemption may appeal to the commission under
1568-1486Section 59-2-1006. H.B. 58
1569-Enrolled Copy
1570-- 56 -
1542+1486Section 59-2-1006.
15711543 1487 (7) Notwithstanding Subsection (2), a county board of equalization may not require an
15721544 1488owner of property to file an application in accordance with this section in order to claim an
15731545 1489exemption for the property under the following:
15741546 1490 (a) Subsections 59-2-1101(3)(a)(i) through (iii);
15751547 1491 (b) Subsection 59-2-1101(3)(a)(vi) or (viii);
15761548 1492 (c) Section 59-2-1110;
15771549 1493 (d) Section 59-2-1111;
15781550 1494 (e) Section 59-2-1112;
15791551 1495 (f) Section 59-2-1113; or
15801552 1496 (g) Section 59-2-1114.
15811553 1497 (8) (a) Except as provided in Subsection (8)(b), for property described in Subsection
15821554 149859-2-1101(3)(a)(iv) or (v), a county board of equalization shall, consistent with Subsection (9),
15831555 1499require an owner of that property to file an application in accordance with this section in order
15841556 1500to claim an exemption for that property.
15851557 1501 (b) Notwithstanding Subsection (8)(a), a county board of equalization may not require
15861558 1502an owner of property described in Subsection 59-2-1101(3)(a)(iv) or (v) to file an application
15871559 1503under Subsection (8)(a) if:
15881560 1504 (i) the owner filed an application under Subsection (8)(a);
15891561 1505 (ii) the county board of equalization determines that the owner may claim an
15901562 1506exemption for that property; and
15911563 1507 (iii) the exemption described in Subsection (8)(b)(ii) is in effect.
15921564 1508 (c) (i) For the time period that an owner is granted an exemption in accordance with
15931565 1509this section for property described in Subsection 59-2-1101(3)(a)(iv) or (v), a county board of
15941566 1510equalization shall require the owner to file an annual statement on or before March 1 on a form
15951567 1511prescribed by the commission establishing that the property continues to be eligible for the
15961568 1512exemption.
1597-1513 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the Enrolled Copy H.B. 58
1598-- 57 -
1569+1513 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1570+- 50 -
15991571 1514commission shall make rules providing:
16001572 1515 (A) the form for the annual statement required by Subsection (8)(c)(i);
16011573 1516 (B) the contents of the form for the annual statement required by Subsection (8)(c)(i);
16021574 1517and
16031575 1518 (C) procedures and requirements for making the annual statement required by
16041576 1519Subsection (8)(c)(i).
16051577 1520 (iii) The commission shall make the form described in Subsection (8)(c)(ii)(A)
16061578 1521available to counties.
16071579 1522 (d) On or before April 1, a county board of equalization shall notify each property
16081580 1523owner who fails to timely file an annual statement in accordance with Subsection (8)(c) of the
16091581 1524county board of equalization's intent to revoke the exemption.
16101582 1525 (e) An owner of exempt property described in Subsection 59-2-1101(3)(a)(iv) may file
16111583 1526the annual statement described in Subsection (8)(c) after March 1 if the property owner:
16121584 1527 (i) files the annual statement on or before March 31; and
16131585 1528 (ii) includes a statement of facts establishing that the property owner was unable to file
16141586 1529the annual statement on or before March 1 due to one of the following conditions and no other
16151587 1530responsible party was capable of filing the annual statement:
16161588 1531 (A) a medical emergency of the property owner, an immediate family member of the
16171589 1532property owner, or the property owner's agent;
16181590 1533 (B) the death of the property owner, an immediate family member of the property
16191591 1534owner, or the property owner's agent; or
16201592 1535 (C) other extraordinary and unanticipated circumstances.
16211593 1536 (9) (a) For purposes of this Subsection (9), "exclusive use exemption" [is as] means the
16221594 1537same as that term is defined in Section 59-2-1101.
16231595 1538 (b) For purposes of Subsection (1)(a), when a person acquires property on or after
16241596 1539January 1 that qualifies for an exclusive use exemption, that person may apply for the exclusive
1625-1540use exemption on or before the later of: H.B. 58
1626-Enrolled Copy
1627-- 58 -
1597+1540use exemption on or before the later of:
16281598 1541 (i) the day set by rule as the deadline for filing a property tax exemption application; or
16291599 1542 (ii) 120 days after the day on which the property is acquired.
16301600 1543 (10) (a) Notwithstanding Subsection (1)(c), if an application for an exemption is filed
1631-1544under Subsection (9), a county board of equalization shall send a copy of the decision described
1601+1544under Subsection (9), a county board of equalization shall send a copy of the decision described 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1602+- 51 -
16321603 1545in Subsection (1)(c) to the person applying for the exemption on or before the later of:
16331604 1546 (i) May 15; or
16341605 1547 (ii) 45 days after the day on which the application for the exemption is filed.
16351606 1548 (b) Notwithstanding Subsection (5), if an application for an exemption is filed under
16361607 1549Subsection (9), a county board of equalization shall hold the hearing and render the decision
16371608 1550described in Subsection (5) on or before the later of:
16381609 1551 (i) May 1; or
16391610 1552 (ii) 30 days after the day on which the application for the exemption is filed.
16401611 1553 Section 14. Section 59-2-1710 is amended to read:
16411612 1554 59-2-1710. Acquisition of land by governmental entity -- Requirements --
16421613 1555Rollback tax -- One-time in lieu fee payment -- Passage of title.
16431614 1556 (1) For purposes of this section, "governmental entity" means:
16441615 1557 (a) the United States;
16451616 1558 (b) the state;
16461617 1559 (c) a political subdivision of the state, including a county, city, town, school district,
16471618 1560local district, or special service district; or
16481619 1561 (d) an entity created by the state or the United States, including an agency, board,
16491620 1562bureau, commission, committee, department, division, institution, instrumentality, or office.
16501621 1563 (2) (a) Except as provided in Subsections (3) and (4), land acquired by a governmental
16511622 1564entity is subject to the rollback tax imposed by this part if:
16521623 1565 (i) before the governmental entity acquires the land, the land is assessed under this
16531624 1566part; and
1654-1567 (ii) after the governmental entity acquires the land, the land does not meet the Enrolled Copy H.B. 58
1655-- 59 -
1625+1567 (ii) after the governmental entity acquires the land, the land does not meet the
16561626 1568requirements of Section 59-2-1703 for assessment under this part.
16571627 1569 (b) A person dedicating a public right-of-way to a governmental entity shall pay the
16581628 1570rollback tax imposed by this part if:
16591629 1571 (i) a portion of the public right-of-way is located within a subdivision as defined in
16601630 1572Section 10-9a-103; or
16611631 1573 (ii) in exchange for the dedication, the person dedicating the public right-of-way
16621632 1574receives money or other consideration.
1663-1575 (3) (a) Land acquired by a governmental entity is not subject to the rollback tax
1633+1575 (3) (a) Land acquired by a governmental entity is not subject to the rollback tax 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1634+- 52 -
16641635 1576imposed by this part, but is subject to a one-time in lieu fee payment as provided in Subsection
16651636 1577(3)(b), if:
16661637 1578 (i) the governmental entity acquires the land by eminent domain;
16671638 1579 (ii) (A) the land is under the threat or imminence of eminent domain proceedings; and
16681639 1580 (B) the governmental entity provides written notice of the proceedings to the owner; or
16691640 1581 (iii) the land is donated to the governmental entity.
16701641 1582 (b) (i) If a governmental entity acquires land under Subsection (3)(a)(iii), the
16711642 1583governmental entity shall make a one-time in lieu fee payment:
16721643 1584 (A) to the county treasurer of the county in which the land is located; and
16731644 1585 (B) in an amount equal to the amount of rollback tax calculated under Section
16741645 158659-2-1705.
16751646 1587 (ii) A governmental entity that acquires land under Subsection (3)(a)(i) or (ii) shall
16761647 1588make a one-time in lieu fee payment to the county treasurer of the county in which the land is
16771648 1589located:
16781649 1590 (A) if the land remaining after the acquisition by the governmental entity meets the
16791650 1591requirements of Section 59-2-1703, in an amount equal to the rollback tax under Section
16801651 159259-2-1705 on the land acquired by the governmental entity; or
16811652 1593 (B) if the land remaining after the acquisition by the governmental entity is less than
1682-1594[two acres] one acre, in an amount equal to the rollback tax under Section 59-2-1705 on the H.B. 58
1683-Enrolled Copy
1684-- 60 -
1653+1594[two acres] one acre, in an amount equal to the rollback tax under Section 59-2-1705 on the
16851654 1595land acquired by the governmental entity and the land remaining after the acquisition by the
16861655 1596governmental entity.
16871656 1597 (c) A county receiving an in lieu fee payment under Subsection (3)(b) shall distribute
16881657 1598the revenues collected from the payment:
16891658 1599 (i) to the taxing entities in which the land is located; and
16901659 1600 (ii) in the same proportion as the revenue from real property taxes is distributed.
16911660 1601 (4) If a governmental entity acquires land subject to assessment under this part, title to
16921661 1602the land may not pass to the governmental entity until any tax, one-time in lieu fee payment,
16931662 1603and applicable interest due under this part are paid to the county treasurer.
16941663 1604 Section 15. Section 59-2-1803 is amended to read:
16951664 1605 59-2-1803. Tax abatement for indigent individuals -- Maximum amount --
1696-1606Refund.
1665+1606Refund. 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1666+- 53 -
16971667 1607 (1) In accordance with this part, a county may remit or abate the taxes of an indigent
16981668 1608individual:
16991669 1609 (a) if the indigent individual owned the property as of January 1 of the year for which
17001670 1610the county remits or abates the taxes; and
17011671 1611 (b) in an amount not more than the lesser of:
17021672 1612 [(a)] (i) the amount provided as a homeowner's credit for the lowest household income
17031673 1613bracket as described in Section 59-2-1208; or
17041674 1614 [(b)] (ii) 50% of the total tax levied for the indigent individual for the current year.
17051675 1615 (2) A county that grants an abatement to an indigent individual shall refund to the
17061676 1616indigent individual an amount that is equal to the amount by which the indigent individual's
17071677 1617property taxes paid exceed the indigent individual's property taxes due, if the amount is at least
17081678 1618$1.
17091679 1619 Section 16. Section 59-2-1806 is enacted to read:
17101680 1620 59-2-1806. County legislative body authority to adopt rules or ordinances.
1711-1621 A county legislative body may adopt rules or ordinances to: Enrolled Copy H.B. 58
1712-- 61 -
1681+1621 A county legislative body may adopt rules or ordinances to:
17131682 1622 (1) effectuate an abatement or exemption; or
17141683 1623 (2) designate one or more persons to perform the functions given to the county under
17151684 1624this part.
17161685 1625 Section 17. Section 59-2-1906 is enacted to read:
17171686 1626 59-2-1906. County legislative body authority to adopt rules or ordinances.
17181687 1627 A county legislative body may adopt rules or ordinances to:
17191688 1628 (1) effectuate an exemption under this part; or
17201689 1629 (2) designate one or more persons to perform the functions given to the county under
17211690 1630this part.
17221691 1631 Section 18. Section 59-10-552 is amended to read:
17231692 1632 59-10-552. Carry forward of expired or repealed tax credit.
17241693 1633 When a nonrefundable individual income tax credit, under Part 10, Nonrefundable Tax
17251694 1634Credit Act, expires or is repealed, the commission shall allow a claimant, estate, or trust to
17261695 1635carry forward any amount of the tax credit that remains for the period of time described in the
17271696 1636tax credit for the taxable year in which the [estate, claimant, or estate] claimant, estate, or trust
1728-1637first claimed the tax credit.
1697+1637first claimed the tax credit. 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1698+- 54 -
17291699 1638 Section 19. Section 59-12-103 is amended to read:
17301700 1639 59-12-103. Sales and use tax base -- Rates -- Effective dates -- Use of sales and use
17311701 1640tax revenues.
17321702 1641 (1) A tax is imposed on the purchaser as provided in this part on the purchase price or
17331703 1642sales price for amounts paid or charged for the following transactions:
17341704 1643 (a) retail sales of tangible personal property made within the state;
17351705 1644 (b) amounts paid for:
17361706 1645 (i) telecommunications service, other than mobile telecommunications service, that
17371707 1646originates and terminates within the boundaries of this state;
17381708 1647 (ii) mobile telecommunications service that originates and terminates within the
1739-1648boundaries of one state only to the extent permitted by the Mobile Telecommunications H.B. 58
1740-Enrolled Copy
1741-- 62 -
1709+1648boundaries of one state only to the extent permitted by the Mobile Telecommunications
17421710 1649Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
17431711 1650 (iii) an ancillary service associated with a:
17441712 1651 (A) telecommunications service described in Subsection (1)(b)(i); or
17451713 1652 (B) mobile telecommunications service described in Subsection (1)(b)(ii);
17461714 1653 (c) sales of the following for commercial use:
17471715 1654 (i) gas;
17481716 1655 (ii) electricity;
17491717 1656 (iii) heat;
17501718 1657 (iv) coal;
17511719 1658 (v) fuel oil; or
17521720 1659 (vi) other fuels;
17531721 1660 (d) sales of the following for residential use:
17541722 1661 (i) gas;
17551723 1662 (ii) electricity;
17561724 1663 (iii) heat;
17571725 1664 (iv) coal;
17581726 1665 (v) fuel oil; or
17591727 1666 (vi) other fuels;
17601728 1667 (e) sales of prepared food;
1761-1668 (f) except as provided in Section 59-12-104, amounts paid or charged as admission or
1729+1668 (f) except as provided in Section 59-12-104, amounts paid or charged as admission or 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1730+- 55 -
17621731 1669user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
17631732 1670exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
17641733 1671fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
17651734 1672television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
17661735 1673driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
17671736 1674tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
1768-1675horseback rides, sports activities, or any other amusement, entertainment, recreation, Enrolled Copy H.B. 58
1769-- 63 -
1737+1675horseback rides, sports activities, or any other amusement, entertainment, recreation,
17701738 1676exhibition, cultural, or athletic activity;
17711739 1677 (g) amounts paid or charged for services for repairs or renovations of tangible personal
17721740 1678property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
17731741 1679 (i) the tangible personal property; and
17741742 1680 (ii) parts used in the repairs or renovations of the tangible personal property described
17751743 1681in Subsection (1)(g)(i), regardless of whether:
17761744 1682 (A) any parts are actually used in the repairs or renovations of that tangible personal
17771745 1683property; or
17781746 1684 (B) the particular parts used in the repairs or renovations of that tangible personal
17791747 1685property are exempt from a tax under this chapter;
17801748 1686 (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for
17811749 1687assisted cleaning or washing of tangible personal property;
17821750 1688 (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
17831751 1689accommodations and services that are regularly rented for less than 30 consecutive days;
17841752 1690 (j) amounts paid or charged for laundry or dry cleaning services;
17851753 1691 (k) amounts paid or charged for leases or rentals of tangible personal property if within
17861754 1692this state the tangible personal property is:
17871755 1693 (i) stored;
17881756 1694 (ii) used; or
17891757 1695 (iii) otherwise consumed;
17901758 1696 (l) amounts paid or charged for tangible personal property if within this state the
17911759 1697tangible personal property is:
17921760 1698 (i) stored;
1793-1699 (ii) used; or
1761+1699 (ii) used; or 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1762+- 56 -
17941763 1700 (iii) consumed; and
17951764 1701 (m) amounts paid or charged for a sale:
1796-1702 (i) (A) of a product transferred electronically; or H.B. 58
1797-Enrolled Copy
1798-- 64 -
1765+1702 (i) (A) of a product transferred electronically; or
17991766 1703 (B) of a repair or renovation of a product transferred electronically; and
18001767 1704 (ii) regardless of whether the sale provides:
18011768 1705 (A) a right of permanent use of the product; or
18021769 1706 (B) a right to use the product that is less than a permanent use, including a right:
18031770 1707 (I) for a definite or specified length of time; and
18041771 1708 (II) that terminates upon the occurrence of a condition.
18051772 1709 (2) (a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax
18061773 1710are imposed on a transaction described in Subsection (1) equal to the sum of:
18071774 1711 (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
18081775 1712 (A) 4.70% plus the rate specified in Subsection [(12)(a)] (11)(a); and
18091776 1713 (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
18101777 1714and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
18111778 1715through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional
18121779 1716State Sales and Use Tax Act; and
18131780 1717 (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
18141781 1718and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
18151782 1719through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
18161783 1720imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
18171784 1721 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
18181785 1722transaction under this chapter other than this part.
18191786 1723 (b) Except as provided in Subsection (2)(e) or (f) and subject to Subsection (2)(k), a
18201787 1724state tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal to
18211788 1725the sum of:
18221789 1726 (i) a state tax imposed on the transaction at a tax rate of 2%; and
18231790 1727 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
18241791 1728transaction under this chapter other than this part.
1825-1729 (c) Except as provided in Subsection (2)(e) or (f), a state tax and a local tax are Enrolled Copy H.B. 58
1826-- 65 -
1827-1730imposed on amounts paid or charged for food and food ingredients equal to the sum of:
1792+1729 (c) Except as provided in Subsection (2)(e) or (f), a state tax and a local tax are
1793+1730imposed on amounts paid or charged for food and food ingredients equal to the sum of: 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1794+- 57 -
18281795 1731 (i) a state tax imposed on the amounts paid or charged for food and food ingredients at
18291796 1732a tax rate of 1.75%; and
18301797 1733 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
18311798 1734amounts paid or charged for food and food ingredients under this chapter other than this part.
18321799 1735 (d) Except as provided in Subsection (2)(e) or (f), a state tax is imposed on amounts
18331800 1736paid or charged for fuel to a common carrier that is a railroad for use in a locomotive engine at
18341801 1737a rate of 4.85%.
18351802 1738 (e) (i) For a bundled transaction that is attributable to food and food ingredients and
18361803 1739tangible personal property other than food and food ingredients, a state tax and a local tax is
18371804 1740imposed on the entire bundled transaction equal to the sum of:
18381805 1741 (A) a state tax imposed on the entire bundled transaction equal to the sum of:
18391806 1742 (I) the tax rate described in Subsection (2)(a)(i)(A); and
18401807 1743 (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
18411808 1744Sales and Use Tax Act, if the location of the transaction as determined under Sections
18421809 174559-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
18431810 1746Additional State Sales and Use Tax Act; and
18441811 1747 (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
18451812 1748Sales and Use Tax Act, if the location of the transaction as determined under Sections
18461813 174959-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which
18471814 1750the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
18481815 1751 (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
18491816 1752described in Subsection (2)(a)(ii).
18501817 1753 (ii) If an optional computer software maintenance contract is a bundled transaction that
18511818 1754consists of taxable and nontaxable products that are not separately itemized on an invoice or
18521819 1755similar billing document, the purchase of the optional computer software maintenance contract
1853-1756is 40% taxable under this chapter and 60% nontaxable under this chapter. H.B. 58
1854-Enrolled Copy
1855-- 66 -
1820+1756is 40% taxable under this chapter and 60% nontaxable under this chapter.
18561821 1757 (iii) Subject to Subsection (2)(e)(iv), for a bundled transaction other than a bundled
18571822 1758transaction described in Subsection (2)(e)(i) or (ii):
18581823 1759 (A) if the sales price of the bundled transaction is attributable to tangible personal
18591824 1760property, a product, or a service that is subject to taxation under this chapter and tangible
1860-1761personal property, a product, or service that is not subject to taxation under this chapter, the
1825+1761personal property, a product, or service that is not subject to taxation under this chapter, the 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1826+- 58 -
18611827 1762entire bundled transaction is subject to taxation under this chapter unless:
18621828 1763 (I) the seller is able to identify by reasonable and verifiable standards the tangible
18631829 1764personal property, product, or service that is not subject to taxation under this chapter from the
18641830 1765books and records the seller keeps in the seller's regular course of business; or
18651831 1766 (II) state or federal law provides otherwise; or
18661832 1767 (B) if the sales price of a bundled transaction is attributable to two or more items of
18671833 1768tangible personal property, products, or services that are subject to taxation under this chapter
18681834 1769at different rates, the entire bundled transaction is subject to taxation under this chapter at the
18691835 1770higher tax rate unless:
18701836 1771 (I) the seller is able to identify by reasonable and verifiable standards the tangible
18711837 1772personal property, product, or service that is subject to taxation under this chapter at the lower
18721838 1773tax rate from the books and records the seller keeps in the seller's regular course of business; or
18731839 1774 (II) state or federal law provides otherwise.
18741840 1775 (iv) For purposes of Subsection (2)(e)(iii), books and records that a seller keeps in the
18751841 1776seller's regular course of business includes books and records the seller keeps in the regular
18761842 1777course of business for nontax purposes.
18771843 1778 (f) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(f)(ii)
18781844 1779and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
18791845 1780product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
18801846 1781of tangible personal property, other property, a product, or a service that is not subject to
18811847 1782taxation under this chapter, the entire transaction is subject to taxation under this chapter unless
1882-1783the seller, at the time of the transaction: Enrolled Copy H.B. 58
1883-- 67 -
1848+1783the seller, at the time of the transaction:
18841849 1784 (A) separately states the portion of the transaction that is not subject to taxation under
18851850 1785this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
18861851 1786 (B) is able to identify by reasonable and verifiable standards, from the books and
18871852 1787records the seller keeps in the seller's regular course of business, the portion of the transaction
18881853 1788that is not subject to taxation under this chapter.
18891854 1789 (ii) A purchaser and a seller may correct the taxability of a transaction if:
18901855 1790 (A) after the transaction occurs, the purchaser and the seller discover that the portion of
18911856 1791the transaction that is not subject to taxation under this chapter was not separately stated on an
1892-1792invoice, bill of sale, or similar document provided to the purchaser because of an error or
1857+1792invoice, bill of sale, or similar document provided to the purchaser because of an error or 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1858+- 59 -
18931859 1793ignorance of the law; and
18941860 1794 (B) the seller is able to identify by reasonable and verifiable standards, from the books
18951861 1795and records the seller keeps in the seller's regular course of business, the portion of the
18961862 1796transaction that is not subject to taxation under this chapter.
18971863 1797 (iii) For purposes of Subsections (2)(f)(i) and (ii), books and records that a seller keeps
18981864 1798in the seller's regular course of business includes books and records the seller keeps in the
18991865 1799regular course of business for nontax purposes.
19001866 1800 (g) (i) If the sales price of a transaction is attributable to two or more items of tangible
19011867 1801personal property, products, or services that are subject to taxation under this chapter at
19021868 1802different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
19031869 1803unless the seller, at the time of the transaction:
19041870 1804 (A) separately states the items subject to taxation under this chapter at each of the
19051871 1805different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
19061872 1806 (B) is able to identify by reasonable and verifiable standards the tangible personal
19071873 1807property, product, or service that is subject to taxation under this chapter at the lower tax rate
19081874 1808from the books and records the seller keeps in the seller's regular course of business.
19091875 1809 (ii) For purposes of Subsection (2)(g)(i), books and records that a seller keeps in the
1910-1810seller's regular course of business includes books and records the seller keeps in the regular H.B. 58
1911-Enrolled Copy
1912-- 68 -
1876+1810seller's regular course of business includes books and records the seller keeps in the regular
19131877 1811course of business for nontax purposes.
19141878 1812 (h) Subject to Subsections (2)(i) and (j), a tax rate repeal or tax rate change for a tax
19151879 1813rate imposed under the following shall take effect on the first day of a calendar quarter:
19161880 1814 (i) Subsection (2)(a)(i)(A);
19171881 1815 (ii) Subsection (2)(b)(i);
19181882 1816 (iii) Subsection (2)(c)(i); or
19191883 1817 (iv) Subsection (2)(e)(i)(A)(I).
19201884 1818 (i) (i) A tax rate increase takes effect on the first day of the first billing period that
19211885 1819begins on or after the effective date of the tax rate increase if the billing period for the
19221886 1820transaction begins before the effective date of a tax rate increase imposed under:
19231887 1821 (A) Subsection (2)(a)(i)(A);
19241888 1822 (B) Subsection (2)(b)(i);
1925-1823 (C) Subsection (2)(c)(i); or
1889+1823 (C) Subsection (2)(c)(i); or 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1890+- 60 -
19261891 1824 (D) Subsection (2)(e)(i)(A)(I).
19271892 1825 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
19281893 1826statement for the billing period is rendered on or after the effective date of the repeal of the tax
19291894 1827or the tax rate decrease imposed under:
19301895 1828 (A) Subsection (2)(a)(i)(A);
19311896 1829 (B) Subsection (2)(b)(i);
19321897 1830 (C) Subsection (2)(c)(i); or
19331898 1831 (D) Subsection (2)(e)(i)(A)(I).
19341899 1832 (j) (i) For a tax rate described in Subsection (2)(j)(ii), if a tax due on a catalogue sale is
19351900 1833computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal or
19361901 1834change in a tax rate takes effect:
19371902 1835 (A) on the first day of a calendar quarter; and
19381903 1836 (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
1939-1837 (ii) Subsection (2)(j)(i) applies to the tax rates described in the following: Enrolled Copy H.B. 58
1940-- 69 -
1904+1837 (ii) Subsection (2)(j)(i) applies to the tax rates described in the following:
19411905 1838 (A) Subsection (2)(a)(i)(A);
19421906 1839 (B) Subsection (2)(b)(i);
19431907 1840 (C) Subsection (2)(c)(i); or
19441908 1841 (D) Subsection (2)(e)(i)(A)(I).
19451909 1842 (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
19461910 1843the commission may by rule define the term "catalogue sale."
19471911 1844 (k) (i) For a location described in Subsection (2)(k)(ii), the commission shall determine
19481912 1845the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel based on the
19491913 1846predominant use of the gas, electricity, heat, coal, fuel oil, or other fuel at the location.
19501914 1847 (ii) Subsection (2)(k)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
19511915 1848or other fuel is furnished through a single meter for two or more of the following uses:
19521916 1849 (A) a commercial use;
19531917 1850 (B) an industrial use; or
19541918 1851 (C) a residential use.
19551919 1852 (3) (a) The following state taxes shall be deposited into the General Fund:
19561920 1853 (i) the tax imposed by Subsection (2)(a)(i)(A);
1957-1854 (ii) the tax imposed by Subsection (2)(b)(i);
1921+1854 (ii) the tax imposed by Subsection (2)(b)(i); 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1922+- 61 -
19581923 1855 (iii) the tax imposed by Subsection (2)(c)(i); and
19591924 1856 (iv) the tax imposed by Subsection (2)(e)(i)(A)(I).
19601925 1857 (b) The following local taxes shall be distributed to a county, city, or town as provided
19611926 1858in this chapter:
19621927 1859 (i) the tax imposed by Subsection (2)(a)(ii);
19631928 1860 (ii) the tax imposed by Subsection (2)(b)(ii);
19641929 1861 (iii) the tax imposed by Subsection (2)(c)(ii); and
19651930 1862 (iv) the tax imposed by Subsection (2)(e)(i)(B).
19661931 1863 (c) The state tax imposed by Subsection (2)(d) shall be deposited into the General
1967-1864Fund. H.B. 58
1968-Enrolled Copy
1969-- 70 -
1932+1864Fund.
19701933 1865 (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
19711934 18662003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
19721935 1867through (g):
19731936 1868 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
19741937 1869 (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
19751938 1870 (B) for the fiscal year; or
19761939 1871 (ii) $17,500,000.
19771940 1872 (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
19781941 1873described in Subsection (4)(a) shall be transferred each year as designated sales and use tax
19791942 1874revenue to the Department of Natural Resources to:
19801943 1875 (A) implement the measures described in Subsections 79-2-303(3)(a) through (d) to
19811944 1876protect sensitive plant and animal species; or
19821945 1877 (B) award grants, up to the amount authorized by the Legislature in an appropriations
19831946 1878act, to political subdivisions of the state to implement the measures described in Subsections
19841947 187979-2-303(3)(a) through (d) to protect sensitive plant and animal species.
19851948 1880 (ii) Money transferred to the Department of Natural Resources under Subsection
19861949 1881(4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
19871950 1882person to list or attempt to have listed a species as threatened or endangered under the
19881951 1883Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
19891952 1884 (iii) At the end of each fiscal year:
1990-1885 (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
1953+1885 (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
1954+- 62 -
19911955 1886Water Resources Conservation and Development Fund created in Section 73-10-24;
19921956 1887 (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
19931957 1888Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
19941958 1889 (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
19951959 1890Drinking Water Loan Program Subaccount created in Section 73-10c-5.
1996-1891 (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in Enrolled Copy H.B. 58
1997-- 71 -
1960+1891 (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
19981961 1892Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
19991962 1893created in Section 4-18-106.
20001963 1894 (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
20011964 1895in Subsection (4)(a) shall be transferred each year as designated sales and use tax revenue to
20021965 1896the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for
20031966 1897the adjudication of water rights.
20041967 1898 (ii) At the end of each fiscal year:
20051968 1899 (A) 50% of any unexpended designated sales and use tax revenue shall lapse to the
20061969 1900Water Resources Conservation and Development Fund created in Section 73-10-24;
20071970 1901 (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
20081971 1902Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
20091972 1903 (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
20101973 1904Drinking Water Loan Program Subaccount created in Section 73-10c-5.
20111974 1905 (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
20121975 1906in Subsection (4)(a) shall be deposited into the Water Resources Conservation and
20131976 1907Development Fund created in Section 73-10-24 for use by the Division of Water Resources.
20141977 1908 (ii) In addition to the uses allowed of the Water Resources Conservation and
20151978 1909Development Fund under Section 73-10-24, the Water Resources Conservation and
20161979 1910Development Fund may also be used to:
20171980 1911 (A) conduct hydrologic and geotechnical investigations by the Division of Water
20181981 1912Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
20191982 1913quantifying surface and ground water resources and describing the hydrologic systems of an
20201983 1914area in sufficient detail so as to enable local and state resource managers to plan for and
20211984 1915accommodate growth in water use without jeopardizing the resource;
2022-1916 (B) fund state required dam safety improvements; and
1985+1916 (B) fund state required dam safety improvements; and 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
1986+- 63 -
20231987 1917 (C) protect the state's interest in interstate water compact allocations, including the
2024-1918hiring of technical and legal staff. H.B. 58
2025-Enrolled Copy
2026-- 72 -
1988+1918hiring of technical and legal staff.
20271989 1919 (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
20281990 1920in Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program Subaccount
20291991 1921created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
20301992 1922 (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
20311993 1923in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program Subaccount
20321994 1924created in Section 73-10c-5 for use by the Division of Drinking Water to:
20331995 1925 (i) provide for the installation and repair of collection, treatment, storage, and
20341996 1926distribution facilities for any public water system, as defined in Section 19-4-102;
20351997 1927 (ii) develop underground sources of water, including springs and wells; and
20361998 1928 (iii) develop surface water sources.
20371999 1929 (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
20382000 19302006, the difference between the following amounts shall be expended as provided in this
20392001 1931Subsection (5), if that difference is greater than $1:
20402002 1932 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
20412003 1933fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
20422004 1934 (ii) $17,500,000.
20432005 1935 (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
20442006 1936 (A) transferred each fiscal year to the Department of Natural Resources as designated
20452007 1937sales and use tax revenue; and
20462008 1938 (B) expended by the Department of Natural Resources for watershed rehabilitation or
20472009 1939restoration.
20482010 1940 (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
20492011 1941tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation
20502012 1942and Development Fund created in Section 73-10-24.
20512013 1943 (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
20522014 1944remaining difference described in Subsection (5)(a) shall be:
2053-1945 (A) transferred each fiscal year to the Division of Water Resources as designated sales Enrolled Copy H.B. 58
2054-- 73 -
2015+1945 (A) transferred each fiscal year to the Division of Water Resources as designated sales
20552016 1946and use tax revenue; and
2056-1947 (B) expended by the Division of Water Resources for cloud-seeding projects
2017+1947 (B) expended by the Division of Water Resources for cloud-seeding projects 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
2018+- 64 -
20572019 1948authorized by Title 73, Chapter 15, Modification of Weather.
20582020 1949 (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
20592021 1950tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation
20602022 1951and Development Fund created in Section 73-10-24.
20612023 1952 (d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
20622024 1953remaining difference described in Subsection (5)(a) shall be deposited into the Water
20632025 1954Resources Conservation and Development Fund created in Section 73-10-24 for use by the
20642026 1955Division of Water Resources for:
20652027 1956 (i) preconstruction costs:
20662028 1957 (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, Chapter
20672029 195826, Bear River Development Act; and
20682030 1959 (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
20692031 1960authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
20702032 1961 (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
20712033 1962Chapter 26, Bear River Development Act;
20722034 1963 (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
20732035 1964authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
20742036 1965 (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
20752037 1966Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
20762038 1967 (e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
20772039 1968remaining difference described in Subsection (5)(a) shall be deposited each year into the Water
20782040 1969Rights Restricted Account created by Section 73-2-1.6.
20792041 1970 (6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a),
20802042 1971each fiscal year, the commission shall deposit into the Water Infrastructure Restricted Account
2081-1972created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax rate on the H.B. 58
2082-Enrolled Copy
2083-- 74 -
2043+1972created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax rate on the
20842044 1973transactions described in Subsection (1) for the fiscal year [shall be deposited as follows:].
20852045 1974 [(a) for fiscal year 2020-21 only:]
20862046 1975 [(i) 20% of the revenue described in this Subsection (6) shall be deposited into the
20872047 1976Transportation Investment Fund of 2005 created by Section 72-2-124; and]
20882048 1977 [(ii) 80% of the revenue described in this Subsection (6) shall be deposited into the
2089-1978Water Infrastructure Restricted Account created by Section 73-10g-103; and]
2049+1978Water Infrastructure Restricted Account created by Section 73-10g-103; and] 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
2050+- 65 -
20902051 1979 [(b) for a fiscal year beginning on or after July 1, 2021, 100% of the revenue described
20912052 1980in this Subsection (6) shall be deposited into the Water Infrastructure Restricted Account
20922053 1981created by Section 73-10g-103.]
20932054 1982 (7) (a) Notwithstanding Subsection (3)(a)[, in addition to the amounts deposited in
20942055 1983Subsection (6), and subject to Subsection (7)(b)] and subject to Subsection (7)(b), for a fiscal
20952056 1984year beginning on or after July 1, [2012] 2023, the [Division of Finance] commission shall
20962057 1985deposit into the Transportation Investment Fund of 2005 created by Section 72-2-124[:]
20972058 1986 [(i) a portion of the taxes listed under Subsection (3)(a) in an amount equal to 8.3% of
20982059 1987the revenues collected from the following taxes, which represents a portion of the
20992060 1988approximately 17% of sales and use tax revenues generated annually by the sales and use tax
21002061 1989on vehicles and vehicle-related products] a portion of the taxes listed under Subsection (3)(a)
21012062 1990equal to 17% of the revenue collected from the following sales and use taxes:
21022063 1991 [(A)] (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
21032064 1992 [(B)] (ii) the tax imposed by Subsection (2)(b)(i);
21042065 1993 [(C)] (iii) the tax imposed by Subsection (2)(c)(i); and
21052066 1994 [(D)] (iv) the tax imposed by Subsection (2)(e)(i)(A)(I)[; plus].
21062067 1995 [(ii) an amount equal to 30% of the growth in the amount of revenues collected in the
21072068 1996current fiscal year from the sales and use taxes described in Subsections (7)(a)(i)(A) through
21082069 1997(D) that exceeds the amount collected from the sales and use taxes described in Subsections
21092070 1998(7)(a)(i)(A) through (D) in the 2010-11 fiscal year.]
2110-1999 [(b) (i) Subject to Subsections (7)(b)(ii) and (iii), in any fiscal year that the portion of Enrolled Copy H.B. 58
2111-- 75 -
2071+1999 [(b) (i) Subject to Subsections (7)(b)(ii) and (iii), in any fiscal year that the portion of
21122072 2000the sales and use taxes deposited under Subsection (7)(a) represents an amount that is a total
21132073 2001lower percentage of the sales and use taxes described in Subsections (7)(a)(i)(A) through (D)
21142074 2002generated in the current fiscal year than the total percentage of sales and use taxes deposited in
21152075 2003the previous fiscal year, the Division of Finance shall deposit an amount under Subsection
21162076 2004(7)(a) equal to the product of:]
21172077 2005 [(A) the total percentage of sales and use taxes deposited under Subsection (7)(a) in the
21182078 2006previous fiscal year; and]
21192079 2007 [(B) the total sales and use tax revenue generated by the taxes described in Subsections
21202080 2008(7)(a)(i)(A) through (D) in the current fiscal year.]
2121-2009 [(ii) In any fiscal year in which the portion of the sales and use taxes deposited under
2081+2009 [(ii) In any fiscal year in which the portion of the sales and use taxes deposited under 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
2082+- 66 -
21222083 2010Subsection (7)(a) would exceed 17% of the revenues collected from the sales and use taxes
21232084 2011described in Subsections (7)(a)(i)(A) through (D) in the current fiscal year, the Division of
21242085 2012Finance shall deposit 17% of the revenues collected from the sales and use taxes described in
21252086 2013Subsections (7)(a)(i)(A) through (D) for the current fiscal year under Subsection (7)(a).]
21262087 2014 [(iii) Subject to Subsection (7)(b)(iv)(E), in all subsequent fiscal years after a year in
21272088 2015which 17% of the revenues collected from the sales and use taxes described in Subsections
21282089 2016(7)(a)(i)(A) through (D) was deposited under Subsection (7)(a), the Division of Finance shall
21292090 2017annually deposit 17% of the revenues collected from the sales and use taxes described in
21302091 2018Subsections (7)(a)(i)(A) through (D) in the current fiscal year under Subsection (7)(a).]
21312092 2019 (b) [(iv)] (i) As used in this Subsection (7)(b):
2132-2020 (A) [As used in this Subsection (7)(b)(iv), "additional] "Additional growth revenue"
2133-2021means the amount of relevant revenue collected in the current fiscal year that exceeds by more
2134-2022than 3% the relevant revenue collected in the previous fiscal year.
2135-2023 (B) [As used in this Subsection (7)(b)(iv), "combined] "Combined amount" means the
2136-2024combined total amount of money deposited into the Cottonwood Canyons fund under
2137-2025Subsections [(7)(b)(iv)(F) and (8)(d)(vi)] (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
2138-2026 (C) [As used in this Subsection (7)(b)(iv),] "Cottonwood Canyons fund" means the H.B. 58
2139-Enrolled Copy
2093+2020 (A) [As used in this Subsection (7)(b)(iv),] "additional growth revenue" means the
2094+2021amount of relevant revenue collected in the current fiscal year that exceeds by more than 3%
2095+2022the relevant revenue collected in the previous fiscal year[.];
2096+2023 (B) [As used in this Subsection (7)(b)(iv),] "combined amount" means the combined
2097+2024total amount of money deposited into the Cottonwood Canyons fund under Subsections
2098+2025[(7)(b)(iv)(F) and (8)(d)(vi)] (7)(b)(iii) and (8)(d)(iii) in any single fiscal year[.];
2099+2026 (C) [As used in this Subsection (7)(b)(iv),] "Cottonwood Canyons fund" means the
2100+2027Cottonwood Canyons Transportation Investment Fund created in Subsection 72-2-124(10)[.];
2101+2028and
2102+2029 (D) [As used in this Subsection (7)(b)(iv),] "relevant revenue" means the portion of
2103+2030taxes listed under Subsection (3)(a) that equals 17% of the revenue collected from taxes
2104+2031described in Subsections [(7)(a)(i)(A) through (D)] (7)(a)(i) through (iv).
2105+2032 [(E)] (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall
2106+2033annually reduce the deposit under Subsection [(7)(b)(iii)] (7)(a) into the Transportation
2107+2034Investment Fund of 2005 by an amount equal to the amount of the deposit under this
2108+2035Subsection [(7)(b)(iv)] (7)(b) to the Cottonwood Canyons fund in the previous fiscal year plus
2109+203625% of additional growth revenue, subject to the limit in Subsection [(7)(b)(iv)(F)] (7)(b)(iii).
2110+2037 [(F)] (iii) The commission shall annually deposit the amount described in Subsection
2111+2038[(7)(b)(iv)(E)] (7)(b)(ii) into the Cottonwood Canyons fund, subject to an annual maximum
2112+2039combined amount for any single fiscal year of $20,000,000.
2113+2040 [(G)] (iv) If the amount of relevant revenue declines in a fiscal year compared to the 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
2114+- 67 -
2115+2041previous fiscal year, the commission shall decrease the amount of the contribution to the
2116+2042Cottonwood Canyons fund under this Subsection [(7)(b)(iv)] (7)(b) in the same proportion as
2117+2043the decline in relevant revenue.
2118+2044 (8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
2119+2045[Subsections (6) and] Subsection (7), and subject to Subsections (8)(b) and [(d)(v)] (d)(ii), for a
2120+2046fiscal year beginning on or after July 1, 2018, the commission shall annually deposit into the
2121+2047Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes
2122+2048listed under Subsection (3)(a) in an amount equal to 3.68% of the revenues collected from the
2123+2049following taxes:
2124+2050 (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
2125+2051 (ii) the tax imposed by Subsection (2)(b)(i);
2126+2052 (iii) the tax imposed by Subsection (2)(c)(i); and
2127+2053 (iv) the tax imposed by Subsection (2)(e)(i)(A)(I).
2128+2054 (b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
2129+2055reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by
2130+2056an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by
2131+2057the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale
2132+2058or use in this state that exceeds 29.4 cents per gallon.
2133+2059 (c) The commission shall annually deposit the amount described in Subsection (8)(b)
2134+2060into the Transit Transportation Investment Fund created in Section 72-2-124.
2135+2061 (d) (i) As used in this Subsection (8)(d)[,]:
2136+2062 (A) ["additional] "Additional growth revenue" means the amount of relevant revenue
2137+2063collected in the current fiscal year that exceeds by more than 3% the relevant revenue collected
2138+2064in the previous fiscal year.
2139+2065 [(ii)] (B) [As used in this Subsection (8)(d), "combined] "Combined amount" means
2140+2066the combined total amount of money deposited into the Cottonwood Canyons fund under
2141+2067Subsections [(7)(b)(iv)(F) and (8)(d)(vi)] (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
2142+2068 [(iii)] (C) [As used in this Subsection (8)(d),] "Cottonwood Canyons fund" means the
2143+2069Cottonwood Canyons Transportation Investment Fund created in Subsection 72-2-124(10).
2144+2070 [(iv)] (D) [As used in this Subsection (8)(d), "relevant] "Relevant revenue" means the
2145+2071portion of taxes listed under Subsection (3)(a) that equals 3.68% of the revenue collected from 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
2146+- 68 -
2147+2072taxes described in Subsections (8)(a)(i) through (iv).
2148+2073 [(v)] (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall
2149+2074annually reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of
2150+20752005 by an amount equal to the amount of the deposit under this Subsection (8)(d) to the
2151+2076Cottonwood Canyons fund in the previous fiscal year plus 25% of additional growth revenue,
2152+2077subject to the limit in Subsection [(8)(d)(vi)] (8)(d)(iii).
2153+2078 [(vi)] (iii) The commission shall annually deposit the amount described in Subsection
2154+2079[(8)(d)(v)] (8)(d)(ii) into the Cottonwood Canyons fund, subject to an annual maximum
2155+2080combined amount for any single fiscal year of $20,000,000.
2156+2081 [(vii)] (iv) If the amount of relevant revenue declines in a fiscal year compared to the
2157+2082previous fiscal year, the commission shall decrease the amount of the contribution to the
2158+2083Cottonwood Canyons fund under this Subsection (8)(d) in the same proportion as the decline in
2159+2084relevant revenue.
2160+2085 (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
2161+20862009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
2162+2087created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
2163+2088 [(10) (a) Notwithstanding Subsection (3)(a), except as provided in Subsection (10)(b),
2164+2089and in addition to any amounts deposited under Subsections (6), (7), and (8), the Division of
2165+2090Finance shall deposit into the Transportation Investment Fund of 2005 created by Section
2166+209172-2-124 the amount of revenue described as follows:]
2167+2092 [(i) for fiscal year 2020-21 only, 33.33% of the amount of revenue generated by a .05%
2168+2093tax rate on the transactions described in Subsection (1); and]
2169+2094 [(ii) for fiscal year 2021-22 only, 16.67% of the amount of revenue generated by a
2170+2095.05% tax rate on the transactions described in Subsection (1).]
2171+2096 [(b) For purposes of Subsection (10)(a), the Division of Finance may not deposit into
2172+2097the Transportation Investment Fund of 2005 any tax revenue generated by amounts paid or
2173+2098charged for food and food ingredients, except for tax revenue generated by a bundled
2174+2099transaction attributable to food and food ingredients and tangible personal property other than
2175+2100food and food ingredients described in Subsection (2)(e).]
2176+2101 [(11)] (10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after
2177+2102the fiscal year during which the [Division of Finance] commission receives notice under 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
2178+- 69 -
2179+2103Section 63N-2-510 that construction on a qualified hotel, as defined in Section 63N-2-502, has
2180+2104begun, the [Division of Finance] commission shall, for two consecutive fiscal years, annually
2181+2105deposit $1,900,000 of the revenue generated by the taxes listed under Subsection (3)(a) into the
2182+2106Hotel Impact Mitigation Fund, created in Section 63N-2-512.
2183+2107 [(12)] (11) (a) The rate specified in this subsection is 0.15%.
2184+2108 (b) Notwithstanding Subsection (3)(a), the [Division of Finance] commission shall, for
2185+2109a fiscal year beginning on or after July 1, 2019, annually transfer the amount of revenue
2186+2110collected from the rate described in Subsection [(12)(a)] (11)(a) on the transactions that are
2187+2111subject to the sales and use tax under Subsection (2)(a)(i)(A) into the Medicaid Expansion
2188+2112Fund created in Section 26-36b-208.
2189+2113 [(13)] (12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with
2190+2114fiscal year 2020-21, the [Division of Finance] commission shall deposit $200,000 into the
2191+2115General Fund as a dedicated credit solely for use of the Search and Rescue Financial Assistance
2192+2116Program created in, and expended in accordance with, Title 53, Chapter 2a, Part 11, Search and
2193+2117Rescue Act.
2194+2118 [(14)] (13) (a) For each fiscal year beginning with fiscal year 2020-21, the [Division of
2195+2119Finance] commission shall annually transfer $1,813,400 of the revenue deposited into the
2196+2120Transportation Investment Fund of 2005 under Subsections [(6) through] (7) and (8) to the
2197+2121General Fund.
2198+2122 (b) If the total revenue deposited into the Transportation Investment Fund of 2005
2199+2123under Subsections [(6) through] (7) and (8) is less than $1,813,400 for a fiscal year, the
2200+2124[Division of Finance] commission shall transfer the total revenue deposited into the
2201+2125Transportation Investment Fund of 2005 under Subsections [(6) through] (7) and (8) during the
2202+2126fiscal year to the General Fund.
2203+2127 [(15)] (14) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610,
2204+2128beginning the first day of the calendar quarter one year after the sales and use tax boundary for
2205+2129a housing and transit reinvestment zone is established, the commission, at least annually, shall
2206+2130transfer an amount equal to 15% of the sales and use tax increment within an established sales
2207+2131and use tax boundary, as defined in Section 63N-3-602, into the Transit Transportation
2208+2132Investment Fund created in Section 72-2-124.
2209+2133 [(16)] (15) Notwithstanding Subsection (3)(a), the [Division of Finance] commission 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
2210+- 70 -
2211+2134shall, for a fiscal year beginning on or after July 1, 2022, transfer into the Outdoor Adventure
2212+2135Infrastructure Restricted Account, created in Section 51-9-902, a portion of the taxes listed
2213+2136under Subsection (3)(a) equal to 1% of the revenues collected from the following sales and use
2214+2137taxes:
2215+2138 (a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
2216+2139 (b) the tax imposed by Subsection (2)(b)(i);
2217+2140 (c) the tax imposed by Subsection (2)(c)(i); and
2218+2141 (d) the tax imposed by Subsection (2)(e)(i)(A)(I).
2219+2142 Section 20. Section 59-12-205 is amended to read:
2220+2143 59-12-205. Ordinances to conform with statutory amendments -- Distribution of
2221+2144tax revenue -- Determination of population.
2222+2145 (1) To maintain in effect sales and use tax ordinances adopted pursuant to Section
2223+214659-12-204, a county, city, or town shall adopt amendments to the county's, city's, or town's
2224+2147sales and use tax ordinances:
2225+2148 (a) within 30 days of the day on which the state makes an amendment to an applicable
2226+2149provision of Part 1, Tax Collection; and
2227+2150 (b) as required to conform to the amendments to Part 1, Tax Collection.
2228+2151 (2) (a) Except as provided in Subsections [(3) through (5)] (3) and (4) and subject to
2229+2152Subsection [(6)] (5):
2230+2153 (i) 50% of each dollar collected from the sales and use tax authorized by this part shall
2231+2154be distributed to each county, city, and town on the basis of the percentage that the population
2232+2155of the county, city, or town bears to the total population of all counties, cities, and towns in the
2233+2156state; and
2234+2157 (ii) (A) except as provided in Subsections (2)(a)(ii)(B), (C), and (D), 50% of each
2235+2158dollar collected from the sales and use tax authorized by this part shall be distributed to each
2236+2159county, city, and town on the basis of the location of the transaction as determined under
2237+2160Sections 59-12-211 through 59-12-215;
2238+2161 (B) 50% of each dollar collected from the sales and use tax authorized by this part
2239+2162within a project area described in a project area plan adopted by the military installation
2240+2163development authority under Title 63H, Chapter 1, Military Installation Development
2241+2164Authority Act, shall be distributed to the military installation development authority created in 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
2242+- 71 -
2243+2165Section 63H-1-201;
2244+2166 (C) beginning July 1, 2022, 50% of each dollar collected from the sales and use tax
2245+2167authorized by this part within a project area under Title 11, Chapter 58, Utah Inland Port
2246+2168Authority Act, shall be distributed to the Utah Inland Port Authority, created in Section
2247+216911-58-201; and
2248+2170 (D) 50% of each dollar collected from the sales and use tax authorized by this part
2249+2171within the lake authority boundary, as defined in Section 11-65-101, shall be distributed to the
2250+2172Utah Lake Authority, created in Section 11-65-201, beginning the next full calendar quarter
2251+2173following the creation of the Utah Lake Authority.
2252+2174 (b) Subsection (2)(a)(ii)(C) does not apply to sales and use tax revenue collected before
2253+2175July 1, 2022.
2254+2176 [(3) (a) Beginning on July 1, 2017, and ending on June 30, 2022, the commission shall
2255+2177distribute annually to a county, city, or town the distribution required by this Subsection (3) if:]
2256+2178 [(i) the county, city, or town is a:]
2257+2179 [(A) county of the third, fourth, fifth, or sixth class;]
2258+2180 [(B) city of the fifth class; or]
2259+2181 [(C) town;]
2260+2182 [(ii) the county, city, or town received a distribution under this section for the calendar
2261+2183year beginning on January 1, 2008, that was less than the distribution under this section that the
2262+2184county, city, or town received for the calendar year beginning on January 1, 2007;]
2263+2185 [(iii) (A) for a county described in Subsection (3)(a)(i)(A), the county had located
2264+2186within the unincorporated area of the county for one or more days during the calendar year
2265+2187beginning on January 1, 2008, an establishment described in NAICS Industry Group 2121,
2266+2188Coal Mining, or NAICS Code 213113, Support Activities for Coal Mining, of the 2002 North
2267+2189American Industry Classification System of the federal Executive Office of the President,
2268+2190Office of Management and Budget; or]
2269+2191 [(B) for a city described in Subsection (3)(a)(i)(B) or a town described in Subsection
2270+2192(3)(a)(i)(C), the city or town had located within the city or town for one or more days during
2271+2193the calendar year beginning on January 1, 2008, an establishment described in NAICS Industry
2272+2194Group 2121, Coal Mining, or NAICS Code 213113, Support Activities for Coal Mining, of the
2273+21952002 North American Industry Classification System of the federal Executive Office of the 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
2274+- 72 -
2275+2196President, Office of Management and Budget; and]
2276+2197 [(iv) (A) for a county described in Subsection (3)(a)(i)(A), at least one establishment
2277+2198described in Subsection (3)(a)(iii)(A) located within the unincorporated area of the county for
2278+2199one or more days during the calendar year beginning on January 1, 2008, was not the holder of
2279+2200a direct payment permit under Section 59-12-107.1; or]
2280+2201 [(B) for a city described in Subsection (3)(a)(i)(B) or a town described in Subsection
2281+2202(3)(a)(i)(C), at least one establishment described in Subsection (3)(a)(iii)(B) located within a
2282+2203city or town for one or more days during the calendar year beginning on January 1, 2008, was
2283+2204not the holder of a direct payment permit under Section 59-12-107.1.]
2284+2205 [(b) The commission shall make the distribution required by this Subsection (3) to a
2285+2206county, city, or town described in Subsection (3)(a):]
2286+2207 [(i) from the distribution required by Subsection (2)(a); and]
2287+2208 [(ii) before making any other distribution required by this section.]
2288+2209 [(c) (i) For purposes of this Subsection (3), the distribution is the amount calculated by
2289+2210multiplying the fraction calculated under Subsection (3)(c)(ii) by $333,583.]
2290+2211 [(ii) For purposes of Subsection (3)(c)(i):]
2291+2212 [(A) the numerator of the fraction is the difference calculated by subtracting the
2292+2213distribution a county, city, or town described in Subsection (3)(a) received under this section
2293+2214for the calendar year beginning on January 1, 2008, from the distribution under this section that
2294+2215the county, city, or town received for the calendar year beginning on January 1, 2007; and]
2295+2216 [(B) the denominator of the fraction is $333,583.]
2296+2217 [(d) A distribution required by this Subsection (3) is in addition to any other
2297+2218distribution required by this section.]
2298+2219 [(4)] (3) (a) As used in this Subsection [(4)] (3):
2299+2220 (i) "Eligible county, city, or town" means a county, city, or town that:
2300+2221 (A) for fiscal year 2012-13, received a tax revenue distribution under Subsection
2301+2222[(4)(b)] (3)(b) equal to the amount described in Subsection [(4)(b)(ii)] (3)(b)(ii); and
2302+2223 (B) does not impose a sales and use tax under Section 59-12-2103 on or before July 1,
2303+22242016.
2304+2225 (ii) "Minimum tax revenue distribution" means the total amount of tax revenue
2305+2226distributions an eligible county, city, or town received from a tax imposed in accordance with 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
2306+- 73 -
2307+2227this part for fiscal year 2004-05.
2308+2228 (b) An eligible county, city, or town shall receive a tax revenue distribution for a tax
2309+2229imposed in accordance with this part equal to the greater of:
2310+2230 (i) the payment required by Subsection (2); or
2311+2231 (ii) the minimum tax revenue distribution.
2312+2232 [(5)] (4) (a) For purposes of this Subsection [(5)] (4):
2313+2233 (i) "Annual local contribution" means the lesser of $200,000 or an amount equal to
2314+22341.8% of the participating local government's tax revenue distribution amount under Subsection
2315+2235(2)(a) for the previous fiscal year.
2316+2236 (ii) "Participating local government" means a county or municipality, as defined in
2317+2237Section 10-1-104, that is not an eligible municipality certified in accordance with Section
2318+223835A-16-404.
2319+2239 (b) For revenue collected from the tax authorized by this part that is distributed on or
2320+2240after January 1, 2019, the commission, before making a tax revenue distribution under
2321+2241Subsection (2)(a) to a participating local government, shall:
2322+2242 (i) subtract one-twelfth of the annual local contribution for each participating local
2323+2243government from the participating local government's tax revenue distribution under
2324+2244Subsection (2)(a); and
2325+2245 (ii) deposit the amount described in Subsection [(5)(b)(i)] (4)(b)(i) into the Homeless
2326+2246Shelter Cities Mitigation Restricted Account created in Section 35A-16-402.
2327+2247 (c) For a participating local government that qualifies to receive a distribution
2328+2248described in Subsection (3) [or (4)], the commission shall apply the provisions of this
2329+2249Subsection [(5)] (4) after the commission applies the provisions of [Subsections (3) and (4)]
2330+2250Subsection (3).
2331+2251 [(6)] (5) (a) Population figures for purposes of this section shall be based on the most
2332+2252recent official census or census estimate of the United States Bureau of the Census.
2333+2253 (b) If a needed population estimate is not available from the United States Bureau of
2334+2254the Census, population figures shall be derived from the estimate from the Utah Population
2335+2255Committee.
2336+2256 (c) The population of a county for purposes of this section shall be determined only
2337+2257from the unincorporated area of the county. 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
2338+- 74 -
2339+2258 Section 21. Section 59-12-302 is amended to read:
2340+2259 59-12-302. Collection of tax -- Administrative charge.
2341+2260 (1) Except as provided in Subsections (2), (3), and (4), the tax authorized under this
2342+2261part shall be administered, collected, and enforced in accordance with:
2343+2262 (a) the same procedures used to administer, collect, and enforce the tax under:
2344+2263 (i) Part 1, Tax Collection; or
2345+2264 (ii) Part 2, Local Sales and Use Tax Act; and
2346+2265 (b) Chapter 1, General Taxation Policies.
2347+2266 (2) The location of a transaction shall be determined in accordance with Sections
2348+226759-12-211 through 59-12-215.
2349+2268 (3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or
2350+2269Subsections 59-12-205(2) through [(6)] (5).
2351+2270 (4) A county auditor may make referrals to the commission to assist the commission in
2352+2271determining whether to require an audit of any person that is required to remit a tax authorized
2353+2272under this part.
2354+2273 (5) The commission:
2355+2274 (a) shall distribute the revenue collected from the tax to the county within which the
2356+2275revenue was collected; and
2357+2276 (b) shall retain and deposit an administrative charge in accordance with Section
2358+227759-1-306 from revenue the commission collects from a tax under this part.
2359+2278 Section 22. Section 59-12-354 is amended to read:
2360+2279 59-12-354. Collection of tax -- Administrative charge.
2361+2280 (1) Except as provided in Subsections (2) and (3), the tax authorized under this part
2362+2281shall be administered, collected, and enforced in accordance with:
2363+2282 (a) the same procedures used to administer, collect, and enforce the tax under:
2364+2283 (i) Part 1, Tax Collection; or
2365+2284 (ii) Part 2, Local Sales and Use Tax Act; and
2366+2285 (b) Chapter 1, General Taxation Policies.
2367+2286 (2) (a) The location of a transaction shall be determined in accordance with Sections
2368+228759-12-211 through 59-12-215.
2369+2288 (b) The commission: 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
2370+- 75 -
2371+2289 (i) except as provided in Subsection (2)(b)(ii), shall distribute the revenue collected
2372+2290from the tax to the municipality within which the revenue was collected; and
2373+2291 (ii) shall retain and deposit an administrative charge in accordance with Section
2374+229259-1-306 from the revenue the commission collects from a tax under this part.
2375+2293 (3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or
2376+2294Subsections 59-12-205(2) through [(6)] (5).
2377+2295 Section 23. Section 59-12-403 is amended to read:
2378+2296 59-12-403. Enactment or repeal of tax -- Tax rate change -- Effective date --
2379+2297Notice requirements -- Administration, collection, and enforcement of tax --
2380+2298Administrative charge.
2381+2299 (1) For purposes of this section:
2382+2300 (a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
2383+23014, Annexation.
2384+2302 (b) "Annexing area" means an area that is annexed into a city or town.
2385+2303 (2) (a) Except as provided in Subsection (2)(c) or (d), if, on or after April 1, 2008, a
2386+2304city or town enacts or repeals a tax or changes the rate of a tax under this part, the enactment,
2387+2305repeal, or change shall take effect:
2388+2306 (i) on the first day of a calendar quarter; and
2389+2307 (ii) after a 90-day period beginning on the date the commission receives notice meeting
2390+2308the requirements of Subsection (2)(b) from the city or town.
2391+2309 (b) The notice described in Subsection (2)(a)(ii) shall state:
2392+2310 (i) that the city or town will enact or repeal a tax or change the rate of a tax under this
2393+2311part;
2394+2312 (ii) the statutory authority for the tax described in Subsection (2)(b)(i);
2395+2313 (iii) the effective date of the tax described in Subsection (2)(b)(i); and
2396+2314 (iv) if the city or town enacts the tax or changes the rate of the tax described in
2397+2315Subsection (2)(b)(i), the rate of the tax.
2398+2316 (c) (i) If the billing period for a transaction begins before the effective date of the
2399+2317enactment of the tax or the tax rate increase imposed under Section 59-12-401, 59-12-402, or
2400+231859-12-402.1, the enactment of the tax or the tax rate increase takes effect on the first day of the
2401+2319first billing period that begins on or after the effective date of the enactment of the tax or the 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
21402402 - 76 -
2141-2027Cottonwood Canyons Transportation Investment Fund created in Subsection 72-2-124(10).
2142-2028 (D) [As used in this Subsection (7)(b)(iv), "relevant] "Relevant revenue" means the
2143-2029portion of taxes listed under Subsection (3)(a) that equals 17% of the revenue collected from
2144-2030taxes described in Subsections [(7)(a)(i)(A) through (D)] (7)(a)(i) through (iv).
2145-2031 [(E)] (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall
2146-2032annually reduce the deposit under Subsection [(7)(b)(iii)] (7)(a) into the Transportation
2147-2033Investment Fund of 2005 by an amount equal to the amount of the deposit under this
2148-2034Subsection [(7)(b)(iv)] (7)(b) to the Cottonwood Canyons fund in the previous fiscal year plus
2149-203525% of additional growth revenue, subject to the limit in Subsection [(7)(b)(iv)(F)] (7)(b)(iii).
2150-2036 [(F)] (iii) The commission shall annually deposit the amount described in Subsection
2151-2037[(7)(b)(iv)(E)] (7)(b)(ii) into the Cottonwood Canyons fund, subject to an annual maximum
2152-2038combined amount for any single fiscal year of $20,000,000.
2153-2039 [(G)] (iv) If the amount of relevant revenue declines in a fiscal year compared to the
2154-2040previous fiscal year, the commission shall decrease the amount of the contribution to the
2155-2041Cottonwood Canyons fund under this Subsection [(7)(b)(iv)] (7)(b) in the same proportion as
2156-2042the decline in relevant revenue.
2157-2043 (8) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
2158-2044[Subsections (6) and] Subsection (7), and subject to Subsections (8)(b) and [(d)(v)] (d)(ii), for a
2159-2045fiscal year beginning on or after July 1, 2018, the commission shall annually deposit into the
2160-2046Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of the taxes
2161-2047listed under Subsection (3)(a) in an amount equal to 3.68% of the revenues collected from the
2162-2048following taxes:
2163-2049 (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
2164-2050 (ii) the tax imposed by Subsection (2)(b)(i);
2165-2051 (iii) the tax imposed by Subsection (2)(c)(i); and
2166-2052 (iv) the tax imposed by Subsection (2)(e)(i)(A)(I).
2167-2053 (b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually Enrolled Copy H.B. 58
2403+2320tax rate increase.
2404+2321 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
2405+2322statement for the billing period is produced on or after the effective date of the repeal of the tax
2406+2323or the tax rate decrease imposed under Section 59-12-401, 59-12-402, or 59-12-402.1.
2407+2324 (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
2408+2325sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of
2409+2326a tax described in Subsection (2)(a) takes effect:
2410+2327 (A) on the first day of a calendar quarter; and
2411+2328 (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
2412+2329rate of the tax under Subsection (2)(a).
2413+2330 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2414+2331commission may by rule define the term "catalogue sale."
2415+2332 (3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs
2416+2333on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the
2417+2334rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take
2418+2335effect:
2419+2336 (i) on the first day of a calendar quarter; and
2420+2337 (ii) after a 90-day period beginning on the date the commission receives notice meeting
2421+2338the requirements of Subsection (3)(b) from the city or town that annexes the annexing area.
2422+2339 (b) The notice described in Subsection (3)(a)(ii) shall state:
2423+2340 (i) that the annexation described in Subsection (3)(a) will result in an enactment,
2424+2341repeal, or change in the rate of a tax under this part for the annexing area;
2425+2342 (ii) the statutory authority for the tax described in Subsection (3)(b)(i);
2426+2343 (iii) the effective date of the tax described in Subsection (3)(b)(i); and
2427+2344 (iv) if the city or town enacts the tax or changes the rate of the tax described in
2428+2345Subsection (3)(b)(i), the rate of the tax.
2429+2346 (c) (i) If the billing period for a transaction begins before the effective date of the
2430+2347enactment of the tax or the tax rate increase imposed under Section 59-12-401, 59-12-402, or
2431+234859-12-402.1, the enactment of the tax or the tax rate increase takes effect on the first day of the
2432+2349first billing period that begins on or after the effective date of the enactment of the tax or the
2433+2350tax rate increase. 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
21682434 - 77 -
2169-2054reduce the deposit into the Transportation Investment Fund of 2005 under Subsection (8)(a) by
2170-2055an amount that is equal to 35% of the amount of revenue generated in the current fiscal year by
2171-2056the portion of the tax imposed on motor and special fuel that is sold, used, or received for sale
2172-2057or use in this state that exceeds 29.4 cents per gallon.
2173-2058 (c) The commission shall annually deposit the amount described in Subsection (8)(b)
2174-2059into the Transit Transportation Investment Fund created in Section 72-2-124.
2175-2060 (d) (i) As used in this Subsection (8)(d)[,]:
2176-2061 (A) ["additional] "Additional growth revenue" means the amount of relevant revenue
2177-2062collected in the current fiscal year that exceeds by more than 3% the relevant revenue collected
2178-2063in the previous fiscal year.
2179-2064 [(ii)] (B) [As used in this Subsection (8)(d), "combined] "Combined amount" means
2180-2065the combined total amount of money deposited into the Cottonwood Canyons fund under
2181-2066Subsections [(7)(b)(iv)(F) and (8)(d)(vi)] (7)(b)(iii) and (8)(d)(iii) in any single fiscal year.
2182-2067 [(iii)] (C) [As used in this Subsection (8)(d),] "Cottonwood Canyons fund" means the
2183-2068Cottonwood Canyons Transportation Investment Fund created in Subsection 72-2-124(10).
2184-2069 [(iv)] (D) [As used in this Subsection (8)(d), "relevant] "Relevant revenue" means the
2185-2070portion of taxes listed under Subsection (3)(a) that equals 3.68% of the revenue collected from
2186-2071taxes described in Subsections (8)(a)(i) through (iv).
2187-2072 [(v)] (ii) For a fiscal year beginning on or after July 1, 2020, the commission shall
2188-2073annually reduce the deposit under Subsection (8)(a) into the Transportation Investment Fund of
2189-20742005 by an amount equal to the amount of the deposit under this Subsection (8)(d) to the
2190-2075Cottonwood Canyons fund in the previous fiscal year plus 25% of additional growth revenue,
2191-2076subject to the limit in Subsection [(8)(d)(vi)] (8)(d)(iii).
2192-2077 [(vi)] (iii) The commission shall annually deposit the amount described in Subsection
2193-2078[(8)(d)(v)] (8)(d)(ii) into the Cottonwood Canyons fund, subject to an annual maximum
2194-2079combined amount for any single fiscal year of $20,000,000.
2195-2080 [(vii)] (iv) If the amount of relevant revenue declines in a fiscal year compared to the H.B. 58
2196-Enrolled Copy
2435+2351 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
2436+2352statement for the billing period is produced on or after the effective date of the repeal of the tax
2437+2353or the tax rate decrease imposed under Section 59-12-401, 59-12-402, or 59-12-402.1.
2438+2354 (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
2439+2355sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of
2440+2356a tax described in Subsection (3)(a) takes effect:
2441+2357 (A) on the first day of a calendar quarter; and
2442+2358 (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
2443+2359rate of the tax under Subsection (3)(a).
2444+2360 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2445+2361commission may by rule define the term "catalogue sale."
2446+2362 (4) (a) Except as provided in Subsection (4)(b), a tax authorized under this part shall be
2447+2363administered, collected, and enforced in accordance with:
2448+2364 (i) the same procedures used to administer, collect, and enforce the tax under:
2449+2365 (A) Part 1, Tax Collection; or
2450+2366 (B) Part 2, Local Sales and Use Tax Act; and
2451+2367 (ii) Chapter 1, General Taxation Policies.
2452+2368 (b) A tax under this part is not subject to Subsections 59-12-205(2) through [(6)] (5).
2453+2369 (5) The commission shall retain and deposit an administrative charge in accordance
2454+2370with Section 59-1-306 from the revenue the commission collects from a tax under this part.
2455+2371 Section 24. Section 59-12-603 is amended to read:
2456+2372 59-12-603. County tax -- Bases -- Rates -- Use of revenue -- Adoption of ordinance
2457+2373required -- Advisory board -- Administration -- Collection -- Administrative charge --
2458+2374Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice
2459+2375requirements.
2460+2376 (1) (a) In addition to any other taxes, a county legislative body may, as provided in this
2461+2377part, impose a tax as follows:
2462+2378 (i) (A) a county legislative body of any county may impose a tax of not to exceed 3%
2463+2379on all short-term rentals of motor vehicles, except for short-term rentals of motor vehicles
2464+2380made for the purpose of temporarily replacing a person's motor vehicle that is being repaired
2465+2381pursuant to a repair or an insurance agreement; and 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
21972466 - 78 -
2198-2081previous fiscal year, the commission shall decrease the amount of the contribution to the
2199-2082Cottonwood Canyons fund under this Subsection (8)(d) in the same proportion as the decline in
2200-2083relevant revenue.
2201-2084 (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
2202-20852009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
2203-2086created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
2204-2087 [(10) (a) Notwithstanding Subsection (3)(a), except as provided in Subsection (10)(b),
2205-2088and in addition to any amounts deposited under Subsections (6), (7), and (8), the Division of
2206-2089Finance shall deposit into the Transportation Investment Fund of 2005 created by Section
2207-209072-2-124 the amount of revenue described as follows:]
2208-2091 [(i) for fiscal year 2020-21 only, 33.33% of the amount of revenue generated by a .05%
2209-2092tax rate on the transactions described in Subsection (1); and]
2210-2093 [(ii) for fiscal year 2021-22 only, 16.67% of the amount of revenue generated by a
2211-2094.05% tax rate on the transactions described in Subsection (1).]
2212-2095 [(b) For purposes of Subsection (10)(a), the Division of Finance may not deposit into
2213-2096the Transportation Investment Fund of 2005 any tax revenue generated by amounts paid or
2214-2097charged for food and food ingredients, except for tax revenue generated by a bundled
2215-2098transaction attributable to food and food ingredients and tangible personal property other than
2216-2099food and food ingredients described in Subsection (2)(e).]
2217-2100 [(11)] (10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after
2218-2101the fiscal year during which the [Division of Finance] commission receives notice under
2219-2102Section 63N-2-510 that construction on a qualified hotel, as defined in Section 63N-2-502, has
2220-2103begun, the [Division of Finance] commission shall, for two consecutive fiscal years, annually
2221-2104deposit $1,900,000 of the revenue generated by the taxes listed under Subsection (3)(a) into the
2222-2105Hotel Impact Mitigation Fund, created in Section 63N-2-512.
2223-2106 [(12)] (11) (a) The rate specified in this subsection is 0.15%.
2224-2107 (b) Notwithstanding Subsection (3)(a), the [Division of Finance] commission shall, for Enrolled Copy H.B. 58
2467+2382 (B) a county legislative body of any county imposing a tax under Subsection
2468+2383(1)(a)(i)(A) may, in addition to imposing the tax under Subsection (1)(a)(i)(A), impose a tax of
2469+2384not to exceed 4% on all short-term rentals of motor vehicles, except for short-term rentals of
2470+2385motor vehicles made for the purpose of temporarily replacing a person's motor vehicle that is
2471+2386being repaired pursuant to a repair or an insurance agreement;
2472+2387 (ii) beginning on January 1, 2021, a county legislative body of any county may impose
2473+2388a tax of not to exceed 7% on all short-term rentals of off-highway vehicles and recreational
2474+2389vehicles;
2475+2390 (iii) a county legislative body of any county may impose a tax of not to exceed 1% of
2476+2391all sales of the following that are sold by a restaurant:
2477+2392 (A) alcoholic beverages;
2478+2393 (B) food and food ingredients; or
2479+2394 (C) prepared food; and
2480+2395 (iv) a county legislative body of a county of the first class may impose a tax of not to
2481+2396exceed .5% on charges for the accommodations and services described in Subsection
2482+239759-12-103(1)(i).
2483+2398 (b) A tax imposed under Subsection (1)(a) is subject to the audit provisions of Section
2484+239917-31-5.5.
2485+2400 (2) (a) Subject to Subsection (2)(b), a county may use revenue from the imposition of a
2486+2401tax under Subsection (1) for:
2487+2402 (i) financing tourism promotion; and
2488+2403 (ii) the development, operation, and maintenance of:
2489+2404 (A) an airport facility;
2490+2405 (B) a convention facility;
2491+2406 (C) a cultural facility;
2492+2407 (D) a recreation facility; or
2493+2408 (E) a tourist facility.
2494+2409 (b) A county of the first class shall expend at least $450,000 each year of the revenue
2495+2410from the imposition of a tax authorized by Subsection (1)(a)(iv) within the county to fund a
2496+2411marketing and ticketing system designed to:
2497+2412 (i) promote tourism in ski areas within the county by persons that do not reside within 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
22252498 - 79 -
2226-2108a fiscal year beginning on or after July 1, 2019, annually transfer the amount of revenue
2227-2109collected from the rate described in Subsection [(12)(a)] (11)(a) on the transactions that are
2228-2110subject to the sales and use tax under Subsection (2)(a)(i)(A) into the Medicaid Expansion
2229-2111Fund created in Section 26-36b-208.
2230-2112 [(13)] (12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with
2231-2113fiscal year 2020-21, the [Division of Finance] commission shall deposit $200,000 into the
2232-2114General Fund as a dedicated credit solely for use of the Search and Rescue Financial Assistance
2233-2115Program created in, and expended in accordance with, Title 53, Chapter 2a, Part 11, Search and
2234-2116Rescue Act.
2235-2117 [(14)] (13) (a) For each fiscal year beginning with fiscal year 2020-21, the [Division of
2236-2118Finance] commission shall annually transfer $1,813,400 of the revenue deposited into the
2237-2119Transportation Investment Fund of 2005 under Subsections [(6) through] (7) and (8) to the
2238-2120General Fund.
2239-2121 (b) If the total revenue deposited into the Transportation Investment Fund of 2005
2240-2122under Subsections [(6) through] (7) and (8) is less than $1,813,400 for a fiscal year, the
2241-2123[Division of Finance] commission shall transfer the total revenue deposited into the
2242-2124Transportation Investment Fund of 2005 under Subsections [(6) through] (7) and (8) during the
2243-2125fiscal year to the General Fund.
2244-2126 [(15)] (14) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610,
2245-2127beginning the first day of the calendar quarter one year after the sales and use tax boundary for
2246-2128a housing and transit reinvestment zone is established, the commission, at least annually, shall
2247-2129transfer an amount equal to 15% of the sales and use tax increment within an established sales
2248-2130and use tax boundary, as defined in Section 63N-3-602, into the Transit Transportation
2249-2131Investment Fund created in Section 72-2-124.
2250-2132 [(16)] (15) Notwithstanding Subsection (3)(a), the [Division of Finance] commission
2251-2133shall, for a fiscal year beginning on or after July 1, 2022, transfer into the Outdoor Adventure
2252-2134Infrastructure Restricted Account, created in Section 51-9-902, a portion of the taxes listed H.B. 58
2253-Enrolled Copy
2499+2413the state; and
2500+2414 (ii) combine the sale of:
2501+2415 (A) ski lift tickets; and
2502+2416 (B) accommodations and services described in Subsection 59-12-103(1)(i).
2503+2417 (3) A tax imposed under this part may be pledged as security for bonds, notes, or other
2504+2418evidences of indebtedness incurred by a county, city, or town under Title 11, Chapter 14, Local
2505+2419Government Bonding Act, or a community reinvestment agency under Title 17C, Chapter 1,
2506+2420Part 5, Agency Bonds, to finance:
2507+2421 (a) an airport facility;
2508+2422 (b) a convention facility;
2509+2423 (c) a cultural facility;
2510+2424 (d) a recreation facility; or
2511+2425 (e) a tourist facility.
2512+2426 (4) (a) To impose a tax under Subsection (1), the county legislative body shall adopt an
2513+2427ordinance imposing the tax.
2514+2428 (b) The ordinance under Subsection (4)(a) shall include provisions substantially the
2515+2429same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on
2516+2430those items and sales described in Subsection (1).
2517+2431 (c) The name of the county as the taxing agency shall be substituted for that of the state
2518+2432where necessary, and an additional license is not required if one has been or is issued under
2519+2433Section 59-12-106.
2520+2434 (5) To maintain in effect a tax ordinance adopted under this part, each county
2521+2435legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,
2522+2436Tax Collection, adopt amendments to the county's tax ordinance to conform with the applicable
2523+2437amendments to Part 1, Tax Collection.
2524+2438 (6) (a) Regardless of whether a county of the first class creates a tourism tax advisory
2525+2439board in accordance with Section 17-31-8, the county legislative body of the county of the first
2526+2440class shall create a tax advisory board in accordance with this Subsection (6).
2527+2441 (b) The tax advisory board shall be composed of nine members appointed as follows:
2528+2442 (i) four members shall be residents of a county of the first class appointed by the
2529+2443county legislative body of the county of the first class; and 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
22542530 - 80 -
2255-2135under Subsection (3)(a) equal to 1% of the revenues collected from the following sales and use
2256-2136taxes:
2257-2137 (a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
2258-2138 (b) the tax imposed by Subsection (2)(b)(i);
2259-2139 (c) the tax imposed by Subsection (2)(c)(i); and
2260-2140 (d) the tax imposed by Subsection (2)(e)(i)(A)(I).
2261-2141 Section 20. Section 59-12-205 is amended to read:
2262-2142 59-12-205. Ordinances to conform with statutory amendments -- Distribution of
2263-2143tax revenue -- Determination of population.
2264-2144 (1) To maintain in effect sales and use tax ordinances adopted pursuant to Section
2265-214559-12-204, a county, city, or town shall adopt amendments to the county's, city's, or town's
2266-2146sales and use tax ordinances:
2267-2147 (a) within 30 days of the day on which the state makes an amendment to an applicable
2268-2148provision of Part 1, Tax Collection; and
2269-2149 (b) as required to conform to the amendments to Part 1, Tax Collection.
2270-2150 (2) (a) Except as provided in Subsections [(3) through (5)] (3) and (4) and subject to
2271-2151Subsection [(6)] (5):
2272-2152 (i) 50% of each dollar collected from the sales and use tax authorized by this part shall
2273-2153be distributed to each county, city, and town on the basis of the percentage that the population
2274-2154of the county, city, or town bears to the total population of all counties, cities, and towns in the
2275-2155state; and
2276-2156 (ii) (A) except as provided in Subsections (2)(a)(ii)(B), (C), and (D), 50% of each
2277-2157dollar collected from the sales and use tax authorized by this part shall be distributed to each
2278-2158county, city, and town on the basis of the location of the transaction as determined under
2279-2159Sections 59-12-211 through 59-12-215;
2280-2160 (B) 50% of each dollar collected from the sales and use tax authorized by this part
2281-2161within a project area described in a project area plan adopted by the military installation Enrolled Copy H.B. 58
2531+2444 (ii) subject to Subsections (6)(c) and (d), five members shall be mayors of cities or
2532+2445towns within the county of the first class appointed by an organization representing all mayors
2533+2446of cities and towns within the county of the first class.
2534+2447 (c) Five members of the tax advisory board constitute a quorum.
2535+2448 (d) The county legislative body of the county of the first class shall determine:
2536+2449 (i) terms of the members of the tax advisory board;
2537+2450 (ii) procedures and requirements for removing a member of the tax advisory board;
2538+2451 (iii) voting requirements, except that action of the tax advisory board shall be by at
2539+2452least a majority vote of a quorum of the tax advisory board;
2540+2453 (iv) chairs or other officers of the tax advisory board;
2541+2454 (v) how meetings are to be called and the frequency of meetings; and
2542+2455 (vi) the compensation, if any, of members of the tax advisory board.
2543+2456 (e) The tax advisory board under this Subsection (6) shall advise the county legislative
2544+2457body of the county of the first class on the expenditure of revenue collected within the county
2545+2458of the first class from the taxes described in Subsection (1)(a).
2546+2459 (7) (a) (i) Except as provided in Subsection (7)(a)(ii), a tax authorized under this part
2547+2460shall be administered, collected, and enforced in accordance with:
2548+2461 (A) the same procedures used to administer, collect, and enforce the tax under:
2549+2462 (I) Part 1, Tax Collection; or
2550+2463 (II) Part 2, Local Sales and Use Tax Act; and
2551+2464 (B) Chapter 1, General Taxation Policies.
2552+2465 (ii) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or
2553+2466Subsections 59-12-205(2) through [(6)] (5).
2554+2467 (b) Except as provided in Subsection (7)(c):
2555+2468 (i) for a tax under this part other than the tax under Subsection (1)(a)(i)(B), the
2556+2469commission shall distribute the revenue to the county imposing the tax; and
2557+2470 (ii) for a tax under Subsection (1)(a)(i)(B), the commission shall distribute the revenue
2558+2471according to the distribution formula provided in Subsection (8).
2559+2472 (c) The commission shall retain and deposit an administrative charge in accordance
2560+2473with Section 59-1-306 from the revenue the commission collects from a tax under this part.
2561+2474 (8) The commission shall distribute the revenue generated by the tax under Subsection 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
22822562 - 81 -
2283-2162development authority under Title 63H, Chapter 1, Military Installation Development
2284-2163Authority Act, shall be distributed to the military installation development authority created in
2285-2164Section 63H-1-201;
2286-2165 (C) beginning July 1, 2022, 50% of each dollar collected from the sales and use tax
2287-2166authorized by this part within a project area under Title 11, Chapter 58, Utah Inland Port
2288-2167Authority Act, shall be distributed to the Utah Inland Port Authority, created in Section
2289-216811-58-201; and
2290-2169 (D) 50% of each dollar collected from the sales and use tax authorized by this part
2291-2170within the lake authority boundary, as defined in Section 11-65-101, shall be distributed to the
2292-2171Utah Lake Authority, created in Section 11-65-201, beginning the next full calendar quarter
2293-2172following the creation of the Utah Lake Authority.
2294-2173 (b) Subsection (2)(a)(ii)(C) does not apply to sales and use tax revenue collected before
2295-2174July 1, 2022.
2296-2175 [(3) (a) Beginning on July 1, 2017, and ending on June 30, 2022, the commission shall
2297-2176distribute annually to a county, city, or town the distribution required by this Subsection (3) if:]
2298-2177 [(i) the county, city, or town is a:]
2299-2178 [(A) county of the third, fourth, fifth, or sixth class;]
2300-2179 [(B) city of the fifth class; or]
2301-2180 [(C) town;]
2302-2181 [(ii) the county, city, or town received a distribution under this section for the calendar
2303-2182year beginning on January 1, 2008, that was less than the distribution under this section that the
2304-2183county, city, or town received for the calendar year beginning on January 1, 2007;]
2305-2184 [(iii) (A) for a county described in Subsection (3)(a)(i)(A), the county had located
2306-2185within the unincorporated area of the county for one or more days during the calendar year
2307-2186beginning on January 1, 2008, an establishment described in NAICS Industry Group 2121,
2308-2187Coal Mining, or NAICS Code 213113, Support Activities for Coal Mining, of the 2002 North
2309-2188American Industry Classification System of the federal Executive Office of the President, H.B. 58
2310-Enrolled Copy
2563+2475(1)(a)(i)(B) to each county collecting a tax under Subsection (1)(a)(i)(B) according to the
2564+2476following formula:
2565+2477 (a) the commission shall distribute 70% of the revenue based on the percentages
2566+2478generated by dividing the revenue collected by each county under Subsection (1)(a)(i)(B) by
2567+2479the total revenue collected by all counties under Subsection (1)(a)(i)(B); and
2568+2480 (b) the commission shall distribute 30% of the revenue based on the percentages
2569+2481generated by dividing the population of each county collecting a tax under Subsection
2570+2482(1)(a)(i)(B) by the total population of all counties collecting a tax under Subsection (1)(a)(i)(B).
2571+2483 (9) (a) For purposes of this Subsection (9):
2572+2484 (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Part 2,
2573+2485County Annexation.
2574+2486 (ii) "Annexing area" means an area that is annexed into a county.
2575+2487 (b) (i) Except as provided in Subsection (9)(c), if a county enacts or repeals a tax or
2576+2488changes the rate of a tax under this part, the enactment, repeal, or change shall take effect:
2577+2489 (A) on the first day of a calendar quarter; and
2578+2490 (B) after a 90-day period beginning on the day on which the commission receives
2579+2491notice meeting the requirements of Subsection (9)(b)(ii) from the county.
2580+2492 (ii) The notice described in Subsection (9)(b)(i)(B) shall state:
2581+2493 (A) that the county will enact or repeal a tax or change the rate of a tax under this part;
2582+2494 (B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
2583+2495 (C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
2584+2496 (D) if the county enacts the tax or changes the rate of the tax described in Subsection
2585+2497(9)(b)(ii)(A), the rate of the tax.
2586+2498 (c) (i) If the billing period for a transaction begins before the effective date of the
2587+2499enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of
2588+2500the tax or the tax rate increase shall take effect on the first day of the first billing period that
2589+2501begins after the effective date of the enactment of the tax or the tax rate increase.
2590+2502 (ii) If the billing period for a transaction begins before the effective date of the repeal
2591+2503of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax
2592+2504rate decrease shall take effect on the first day of the last billing period that began before the
2593+2505effective date of the repeal of the tax or the tax rate decrease. 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
23112594 - 82 -
2312-2189Office of Management and Budget; or]
2313-2190 [(B) for a city described in Subsection (3)(a)(i)(B) or a town described in Subsection
2314-2191(3)(a)(i)(C), the city or town had located within the city or town for one or more days during
2315-2192the calendar year beginning on January 1, 2008, an establishment described in NAICS Industry
2316-2193Group 2121, Coal Mining, or NAICS Code 213113, Support Activities for Coal Mining, of the
2317-21942002 North American Industry Classification System of the federal Executive Office of the
2318-2195President, Office of Management and Budget; and]
2319-2196 [(iv) (A) for a county described in Subsection (3)(a)(i)(A), at least one establishment
2320-2197described in Subsection (3)(a)(iii)(A) located within the unincorporated area of the county for
2321-2198one or more days during the calendar year beginning on January 1, 2008, was not the holder of
2322-2199a direct payment permit under Section 59-12-107.1; or]
2323-2200 [(B) for a city described in Subsection (3)(a)(i)(B) or a town described in Subsection
2324-2201(3)(a)(i)(C), at least one establishment described in Subsection (3)(a)(iii)(B) located within a
2325-2202city or town for one or more days during the calendar year beginning on January 1, 2008, was
2326-2203not the holder of a direct payment permit under Section 59-12-107.1.]
2327-2204 [(b) The commission shall make the distribution required by this Subsection (3) to a
2328-2205county, city, or town described in Subsection (3)(a):]
2329-2206 [(i) from the distribution required by Subsection (2)(a); and]
2330-2207 [(ii) before making any other distribution required by this section.]
2331-2208 [(c) (i) For purposes of this Subsection (3), the distribution is the amount calculated by
2332-2209multiplying the fraction calculated under Subsection (3)(c)(ii) by $333,583.]
2333-2210 [(ii) For purposes of Subsection (3)(c)(i):]
2334-2211 [(A) the numerator of the fraction is the difference calculated by subtracting the
2335-2212distribution a county, city, or town described in Subsection (3)(a) received under this section
2336-2213for the calendar year beginning on January 1, 2008, from the distribution under this section that
2337-2214the county, city, or town received for the calendar year beginning on January 1, 2007; and]
2338-2215 [(B) the denominator of the fraction is $333,583.] Enrolled Copy H.B. 58
2595+2506 (d) (i) Except as provided in Subsection (9)(e), if the annexation will result in the
2596+2507enactment, repeal, or change in the rate of a tax under this part for an annexing area, the
2597+2508enactment, repeal, or change shall take effect:
2598+2509 (A) on the first day of a calendar quarter; and
2599+2510 (B) after a 90-day period beginning on the day on which the commission receives
2600+2511notice meeting the requirements of Subsection (9)(d)(ii) from the county that annexes the
2601+2512annexing area.
2602+2513 (ii) The notice described in Subsection (9)(d)(i)(B) shall state:
2603+2514 (A) that the annexation described in Subsection (9)(d)(i) will result in an enactment,
2604+2515repeal, or change in the rate of a tax under this part for the annexing area;
2605+2516 (B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
2606+2517 (C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
2607+2518 (D) if the county enacts the tax or changes the rate of the tax described in Subsection
2608+2519(9)(d)(ii)(A), the rate of the tax.
2609+2520 (e) (i) If the billing period for a transaction begins before the effective date of the
2610+2521enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of
2611+2522the tax or the tax rate increase shall take effect on the first day of the first billing period that
2612+2523begins after the effective date of the enactment of the tax or the tax rate increase.
2613+2524 (ii) If the billing period for a transaction begins before the effective date of the repeal
2614+2525of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax
2615+2526rate decrease shall take effect on the first day of the last billing period that began before the
2616+2527effective date of the repeal of the tax or the tax rate decrease.
2617+2528 Section 25. Section 59-12-703 is amended to read:
2618+2529 59-12-703. Opinion question election -- Base -- Rate -- Imposition of tax --
2619+2530Expenditure of revenues -- Administration -- Enactment or repeal of tax -- Effective date
2620+2531-- Notice requirements.
2621+2532 (1) (a) Subject to the other provisions of this section, a county legislative body may
2622+2533submit an opinion question to the residents of that county, by majority vote of all members of
2623+2534the legislative body, so that each resident of the county, except residents in municipalities that
2624+2535have already imposed a sales and use tax under Part 14, City or Town Option Funding for
2625+2536Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, has an 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
23392626 - 83 -
2340-2216 [(d) A distribution required by this Subsection (3) is in addition to any other
2341-2217distribution required by this section.]
2342-2218 [(4)] (3) (a) As used in this Subsection [(4)] (3):
2343-2219 (i) "Eligible county, city, or town" means a county, city, or town that:
2344-2220 (A) for fiscal year 2012-13, received a tax revenue distribution under Subsection
2345-2221[(4)(b)] (3)(b) equal to the amount described in Subsection [(4)(b)(ii)] (3)(b)(ii); and
2346-2222 (B) does not impose a sales and use tax under Section 59-12-2103 on or before July 1,
2347-22232016.
2348-2224 (ii) "Minimum tax revenue distribution" means the total amount of tax revenue
2349-2225distributions an eligible county, city, or town received from a tax imposed in accordance with
2350-2226this part for fiscal year 2004-05.
2351-2227 (b) An eligible county, city, or town shall receive a tax revenue distribution for a tax
2352-2228imposed in accordance with this part equal to the greater of:
2353-2229 (i) the payment required by Subsection (2); or
2354-2230 (ii) the minimum tax revenue distribution.
2355-2231 [(5)] (4) (a) For purposes of this Subsection [(5)] (4):
2356-2232 (i) "Annual local contribution" means the lesser of $200,000 or an amount equal to
2357-22331.8% of the participating local government's tax revenue distribution amount under Subsection
2358-2234(2)(a) for the previous fiscal year.
2359-2235 (ii) "Participating local government" means a county or municipality, as defined in
2360-2236Section 10-1-104, that is not an eligible municipality certified in accordance with Section
2361-223735A-16-404.
2362-2238 (b) For revenue collected from the tax authorized by this part that is distributed on or
2363-2239after January 1, 2019, the commission, before making a tax revenue distribution under
2364-2240Subsection (2)(a) to a participating local government, shall:
2365-2241 (i) subtract one-twelfth of the annual local contribution for each participating local
2366-2242government from the participating local government's tax revenue distribution under H.B. 58
2367-Enrolled Copy
2627+2537opportunity to express the resident's opinion on the imposition of a local sales and use tax of
2628+2538.1% on the transactions described in Subsection 59-12-103(1) located within the county, to:
2629+2539 (i) fund cultural facilities, recreational facilities, and zoological facilities, botanical
2630+2540organizations, cultural organizations, and zoological organizations, and rural radio stations, in
2631+2541that county; or
2632+2542 (ii) provide funding for a botanical organization, cultural organization, or zoological
2633+2543organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in
2634+2544furtherance of the botanical organization's, cultural organization's, or zoological organization's
2635+2545primary purpose.
2636+2546 (b) The opinion question required by this section shall state:
2637+2547 "Shall (insert the name of the county), Utah, be authorized to impose a .1% sales and
2638+2548use tax for (list the purposes for which the revenue collected from the sales and use tax shall be
2639+2549expended)?"
2640+2550 (c) A county legislative body may not impose a tax under this section on:
2641+2551 (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
2642+2552are exempt from taxation under Section 59-12-104;
2643+2553 (ii) sales and uses within a municipality that has already imposed a sales and use tax
2644+2554under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and
2645+2555Zoological Organizations or Facilities; and
2646+2556 (iii) except as provided in Subsection (1)(e), amounts paid or charged for food and
2647+2557food ingredients.
2648+2558 (d) For purposes of this Subsection (1), the location of a transaction shall be
2649+2559determined in accordance with Sections 59-12-211 through 59-12-215.
2650+2560 (e) A county legislative body imposing a tax under this section shall impose the tax on
2651+2561the purchase price or sales price for amounts paid or charged for food and food ingredients if
2652+2562the food and food ingredients are sold as part of a bundled transaction attributable to food and
2653+2563food ingredients and tangible personal property other than food and food ingredients.
2654+2564 (f) The election shall follow the procedures outlined in Title 11, Chapter 14, Local
2655+2565Government Bonding Act.
2656+2566 (2) (a) If the county legislative body determines that a majority of the county's
2657+2567registered voters voting on the imposition of the tax have voted in favor of the imposition of 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
23682658 - 84 -
2369-2243Subsection (2)(a); and
2370-2244 (ii) deposit the amount described in Subsection [(5)(b)(i)] (4)(b)(i) into the Homeless
2371-2245Shelter Cities Mitigation Restricted Account created in Section 35A-16-402.
2372-2246 (c) For a participating local government that qualifies to receive a distribution
2373-2247described in Subsection (3) [or (4)], the commission shall apply the provisions of this
2374-2248Subsection [(5)] (4) after the commission applies the provisions of [Subsections (3) and (4)]
2375-2249Subsection (3).
2376-2250 [(6)] (5) (a) Population figures for purposes of this section shall be based on the most
2377-2251recent official census or census estimate of the United States Bureau of the Census.
2378-2252 (b) If a needed population estimate is not available from the United States Bureau of
2379-2253the Census, population figures shall be derived from the estimate from the Utah Population
2380-2254Committee.
2381-2255 (c) The population of a county for purposes of this section shall be determined only
2382-2256from the unincorporated area of the county.
2383-2257 Section 21. Section 59-12-302 is amended to read:
2384-2258 59-12-302. Collection of tax -- Administrative charge.
2385-2259 (1) Except as provided in Subsections (2), (3), and (4), the tax authorized under this
2386-2260part shall be administered, collected, and enforced in accordance with:
2387-2261 (a) the same procedures used to administer, collect, and enforce the tax under:
2388-2262 (i) Part 1, Tax Collection; or
2389-2263 (ii) Part 2, Local Sales and Use Tax Act; and
2390-2264 (b) Chapter 1, General Taxation Policies.
2391-2265 (2) The location of a transaction shall be determined in accordance with Sections
2392-226659-12-211 through 59-12-215.
2393-2267 (3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or
2394-2268Subsections 59-12-205(2) through [(6)] (5).
2395-2269 (4) A county auditor may make referrals to the commission to assist the commission in Enrolled Copy H.B. 58
2659+2568the tax as prescribed in Subsection (1), the county legislative body may impose the tax by a
2660+2569majority vote of all members of the legislative body on the transactions:
2661+2570 (i) described in Subsection (1); and
2662+2571 (ii) within the county, including the cities and towns located in the county, except those
2663+2572cities and towns that have already imposed a sales and use tax under Part 14, City or Town
2664+2573Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or
2665+2574Facilities.
2666+2575 (b) A county legislative body may revise county ordinances to reflect statutory changes
2667+2576to the distribution formula or eligible recipients of revenue generated from a tax imposed under
2668+2577Subsection (2)(a) without submitting an opinion question to residents of the county.
2669+2578 (3) Subject to Section 59-12-704, revenue collected from a tax imposed under
2670+2579Subsection (2) shall be expended:
2671+2580 (a) to fund cultural facilities, recreational facilities, and zoological facilities located
2672+2581within the county or a city or town located in the county, except a city or town that has already
2673+2582imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical,
2674+2583Cultural, Recreational, and Zoological Organizations or Facilities;
2675+2584 (b) to fund ongoing operating expenses of:
2676+2585 (i) recreational facilities described in Subsection (3)(a);
2677+2586 (ii) botanical organizations, cultural organizations, and zoological organizations within
2678+2587the county; and
2679+2588 (iii) rural radio stations within the county; and
2680+2589 (c) as stated in the opinion question described in Subsection (1).
2681+2590 (4) (a) A tax authorized under this part shall be:
2682+2591 (i) except as provided in Subsection (4)(b), administered, collected, and enforced in
2683+2592accordance with:
2684+2593 (A) the same procedures used to administer, collect, and enforce the tax under:
2685+2594 (I) Part 1, Tax Collection; or
2686+2595 (II) Part 2, Local Sales and Use Tax Act; and
2687+2596 (B) Chapter 1, General Taxation Policies; and
2688+2597 (ii) levied for a period of 10 years and may be reauthorized at the end of the ten-year
2689+2598period in accordance with this section. 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
23962690 - 85 -
2397-2270determining whether to require an audit of any person that is required to remit a tax authorized
2398-2271under this part.
2399-2272 (5) The commission:
2400-2273 (a) shall distribute the revenue collected from the tax to the county within which the
2401-2274revenue was collected; and
2402-2275 (b) shall retain and deposit an administrative charge in accordance with Section
2403-227659-1-306 from revenue the commission collects from a tax under this part.
2404-2277 Section 22. Section 59-12-354 is amended to read:
2405-2278 59-12-354. Collection of tax -- Administrative charge.
2406-2279 (1) Except as provided in Subsections (2) and (3), the tax authorized under this part
2407-2280shall be administered, collected, and enforced in accordance with:
2408-2281 (a) the same procedures used to administer, collect, and enforce the tax under:
2409-2282 (i) Part 1, Tax Collection; or
2410-2283 (ii) Part 2, Local Sales and Use Tax Act; and
2411-2284 (b) Chapter 1, General Taxation Policies.
2412-2285 (2) (a) The location of a transaction shall be determined in accordance with Sections
2413-228659-12-211 through 59-12-215.
2414-2287 (b) The commission:
2415-2288 (i) except as provided in Subsection (2)(b)(ii), shall distribute the revenue collected
2416-2289from the tax to the municipality within which the revenue was collected; and
2417-2290 (ii) shall retain and deposit an administrative charge in accordance with Section
2418-229159-1-306 from the revenue the commission collects from a tax under this part.
2419-2292 (3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or
2420-2293Subsections 59-12-205(2) through [(6)] (5).
2421-2294 Section 23. Section 59-12-403 is amended to read:
2422-2295 59-12-403. Enactment or repeal of tax -- Tax rate change -- Effective date --
2423-2296Notice requirements -- Administration, collection, and enforcement of tax -- H.B. 58
2424-Enrolled Copy
2691+2599 (b) A tax under this part is not subject to Subsections 59-12-205(2) through [(6)] (5).
2692+2600 (5) (a) For purposes of this Subsection (5):
2693+2601 (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Part 2,
2694+2602County Annexation.
2695+2603 (ii) "Annexing area" means an area that is annexed into a county.
2696+2604 (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a
2697+2605county enacts or repeals a tax under this part, the enactment or repeal shall take effect:
2698+2606 (A) on the first day of a calendar quarter; and
2699+2607 (B) after a 90-day period beginning on the date the commission receives notice meeting
2700+2608the requirements of Subsection (5)(b)(ii) from the county.
2701+2609 (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
2702+2610 (A) that the county will enact or repeal a tax under this part;
2703+2611 (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
2704+2612 (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
2705+2613 (D) if the county enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the
2706+2614tax.
2707+2615 (c) (i) If the billing period for a transaction begins before the effective date of the
2708+2616enactment of the tax under this section, the enactment of the tax takes effect on the first day of
2709+2617the first billing period that begins on or after the effective date of the enactment of the tax.
2710+2618 (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
2711+2619period is produced on or after the effective date of the repeal of the tax imposed under this
2712+2620section.
2713+2621 (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
2714+2622sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
2715+2623Subsection (5)(b)(i) takes effect:
2716+2624 (A) on the first day of a calendar quarter; and
2717+2625 (B) beginning 60 days after the effective date of the enactment or repeal under
2718+2626Subsection (5)(b)(i).
2719+2627 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2720+2628commission may by rule define the term "catalogue sale."
2721+2629 (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
24252722 - 86 -
2426-2297Administrative charge.
2427-2298 (1) For purposes of this section:
2428-2299 (a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
2429-23004, Annexation.
2430-2301 (b) "Annexing area" means an area that is annexed into a city or town.
2431-2302 (2) (a) Except as provided in Subsection (2)(c) or (d), if, on or after April 1, 2008, a
2432-2303city or town enacts or repeals a tax or changes the rate of a tax under this part, the enactment,
2433-2304repeal, or change shall take effect:
2434-2305 (i) on the first day of a calendar quarter; and
2435-2306 (ii) after a 90-day period beginning on the date the commission receives notice meeting
2436-2307the requirements of Subsection (2)(b) from the city or town.
2437-2308 (b) The notice described in Subsection (2)(a)(ii) shall state:
2438-2309 (i) that the city or town will enact or repeal a tax or change the rate of a tax under this
2439-2310part;
2440-2311 (ii) the statutory authority for the tax described in Subsection (2)(b)(i);
2441-2312 (iii) the effective date of the tax described in Subsection (2)(b)(i); and
2442-2313 (iv) if the city or town enacts the tax or changes the rate of the tax described in
2443-2314Subsection (2)(b)(i), the rate of the tax.
2444-2315 (c) (i) If the billing period for a transaction begins before the effective date of the
2445-2316enactment of the tax or the tax rate increase imposed under Section 59-12-401, 59-12-402, or
2446-231759-12-402.1, the enactment of the tax or the tax rate increase takes effect on the first day of the
2447-2318first billing period that begins on or after the effective date of the enactment of the tax or the
2448-2319tax rate increase.
2449-2320 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
2450-2321statement for the billing period is produced on or after the effective date of the repeal of the tax
2451-2322or the tax rate decrease imposed under Section 59-12-401, 59-12-402, or 59-12-402.1.
2452-2323 (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of Enrolled Copy H.B. 58
2723+2630on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
2724+2631part for an annexing area, the enactment or repeal shall take effect:
2725+2632 (A) on the first day of a calendar quarter; and
2726+2633 (B) after a 90-day period beginning on the date the commission receives notice meeting
2727+2634the requirements of Subsection (5)(e)(ii) from the county that annexes the annexing area.
2728+2635 (ii) The notice described in Subsection (5)(e)(i)(B) shall state:
2729+2636 (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
2730+2637repeal of a tax under this part for the annexing area;
2731+2638 (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
2732+2639 (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
2733+2640 (D) the rate of the tax described in Subsection (5)(e)(ii)(A).
2734+2641 (f) (i) If the billing period for a transaction begins before the effective date of the
2735+2642enactment of the tax under this section, the enactment of the tax takes effect on the first day of
2736+2643the first billing period that begins on or after the effective date of the enactment of the tax.
2737+2644 (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
2738+2645period is produced on or after the effective date of the repeal of the tax imposed under this
2739+2646section.
2740+2647 (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
2741+2648sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
2742+2649Subsection (5)(e)(i) takes effect:
2743+2650 (A) on the first day of a calendar quarter; and
2744+2651 (B) beginning 60 days after the effective date of the enactment or repeal under
2745+2652Subsection (5)(e)(i).
2746+2653 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2747+2654commission may by rule define the term "catalogue sale."
2748+2655 Section 26. Section 59-12-802 is amended to read:
2749+2656 59-12-802. Imposition of rural county health care facilities tax -- Expenditure of
2750+2657tax revenue -- Base -- Rate -- Administration, collection, and enforcement of tax --
2751+2658Administrative charge.
2752+2659 (1) (a) A county legislative body of a county of the third, fourth, fifth, or sixth class
2753+2660may impose a sales and use tax of up to 1% on the transactions described in Subsection 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
24532754 - 87 -
2454-2324sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of
2455-2325a tax described in Subsection (2)(a) takes effect:
2456-2326 (A) on the first day of a calendar quarter; and
2457-2327 (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
2458-2328rate of the tax under Subsection (2)(a).
2459-2329 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2460-2330commission may by rule define the term "catalogue sale."
2461-2331 (3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs
2462-2332on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the
2463-2333rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take
2464-2334effect:
2465-2335 (i) on the first day of a calendar quarter; and
2466-2336 (ii) after a 90-day period beginning on the date the commission receives notice meeting
2467-2337the requirements of Subsection (3)(b) from the city or town that annexes the annexing area.
2468-2338 (b) The notice described in Subsection (3)(a)(ii) shall state:
2469-2339 (i) that the annexation described in Subsection (3)(a) will result in an enactment,
2470-2340repeal, or change in the rate of a tax under this part for the annexing area;
2471-2341 (ii) the statutory authority for the tax described in Subsection (3)(b)(i);
2472-2342 (iii) the effective date of the tax described in Subsection (3)(b)(i); and
2473-2343 (iv) if the city or town enacts the tax or changes the rate of the tax described in
2474-2344Subsection (3)(b)(i), the rate of the tax.
2475-2345 (c) (i) If the billing period for a transaction begins before the effective date of the
2476-2346enactment of the tax or the tax rate increase imposed under Section 59-12-401, 59-12-402, or
2477-234759-12-402.1, the enactment of the tax or the tax rate increase takes effect on the first day of the
2478-2348first billing period that begins on or after the effective date of the enactment of the tax or the
2479-2349tax rate increase.
2480-2350 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing H.B. 58
2481-Enrolled Copy
2755+266159-12-103(1) located within the county.
2756+2662 (b) Subject to Subsection (3), the money collected from a tax under this section may be
2757+2663used to fund:
2758+2664 (i) rural emergency medical services in that county;
2759+2665 (ii) federally qualified health centers in that county;
2760+2666 (iii) freestanding urgent care centers in that county;
2761+2667 (iv) rural county health care facilities in that county;
2762+2668 (v) rural health clinics in that county; or
2763+2669 (vi) a combination of Subsections (1)(b)(i) through (v).
2764+2670 (c) Notwithstanding Subsection (1)(a), a county legislative body may not impose a tax
2765+2671under this section on:
2766+2672 (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
2767+2673are exempt from taxation under Section 59-12-104;
2768+2674 (ii) a transaction to the extent a rural city hospital tax is imposed on that transaction in
2769+2675a city that imposes a tax under Section 59-12-804; and
2770+2676 (iii) except as provided in Subsection (1)(e), amounts paid or charged for food and
2771+2677food ingredients.
2772+2678 (d) For purposes of this Subsection (1), the location of a transaction shall be
2773+2679determined in accordance with Sections 59-12-211 through 59-12-215.
2774+2680 (e) A county legislative body imposing a tax under this section shall impose the tax on
2775+2681the purchase price or sales price for amounts paid or charged for food and food ingredients if
2776+2682the food and food ingredients are sold as part of a bundled transaction attributable to food and
2777+2683food ingredients and tangible personal property other than food and food ingredients.
2778+2684 (2) (a) Before imposing a tax under Subsection (1), a county legislative body shall
2779+2685obtain approval to impose the tax from a majority of the:
2780+2686 (i) members of the county's legislative body; and
2781+2687 (ii) county's registered voters voting on the imposition of the tax.
2782+2688 (b) The county legislative body shall conduct the election according to the procedures
2783+2689and requirements of Title 11, Chapter 14, Local Government Bonding Act.
2784+2690 (3) The money collected from a tax imposed under Subsection (1) may only be used to
2785+2691fund: 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
24822786 - 88 -
2483-2351statement for the billing period is produced on or after the effective date of the repeal of the tax
2484-2352or the tax rate decrease imposed under Section 59-12-401, 59-12-402, or 59-12-402.1.
2485-2353 (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
2486-2354sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of
2487-2355a tax described in Subsection (3)(a) takes effect:
2488-2356 (A) on the first day of a calendar quarter; and
2489-2357 (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
2490-2358rate of the tax under Subsection (3)(a).
2491-2359 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2492-2360commission may by rule define the term "catalogue sale."
2493-2361 (4) (a) Except as provided in Subsection (4)(b), a tax authorized under this part shall be
2494-2362administered, collected, and enforced in accordance with:
2495-2363 (i) the same procedures used to administer, collect, and enforce the tax under:
2496-2364 (A) Part 1, Tax Collection; or
2497-2365 (B) Part 2, Local Sales and Use Tax Act; and
2498-2366 (ii) Chapter 1, General Taxation Policies.
2499-2367 (b) A tax under this part is not subject to Subsections 59-12-205(2) through [(6)] (5).
2500-2368 (5) The commission shall retain and deposit an administrative charge in accordance
2501-2369with Section 59-1-306 from the revenue the commission collects from a tax under this part.
2502-2370 Section 24. Section 59-12-603 is amended to read:
2503-2371 59-12-603. County tax -- Bases -- Rates -- Use of revenue -- Adoption of ordinance
2504-2372required -- Advisory board -- Administration -- Collection -- Administrative charge --
2505-2373Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice
2506-2374requirements.
2507-2375 (1) (a) In addition to any other taxes, a county legislative body may, as provided in this
2508-2376part, impose a tax as follows:
2509-2377 (i) (A) a county legislative body of any county may impose a tax of not to exceed 3% Enrolled Copy H.B. 58
2787+2692 (a) ongoing operating expenses of a center, clinic, or facility described in Subsection
2788+2693(1)(b) within that county;
2789+2694 (b) the acquisition of land for a center, clinic, or facility described in Subsection (1)(b)
2790+2695within that county;
2791+2696 (c) the design, construction, equipping, or furnishing of a center, clinic, or facility
2792+2697described in Subsection (1)(b) within that county; or
2793+2698 (d) rural emergency medical services within that county.
2794+2699 (4) (a) A tax under this section shall be:
2795+2700 (i) except as provided in Subsection (4)(b), administered, collected, and enforced in
2796+2701accordance with:
2797+2702 (A) the same procedures used to administer, collect, and enforce the tax under:
2798+2703 (I) Part 1, Tax Collection; or
2799+2704 (II) Part 2, Local Sales and Use Tax Act; and
2800+2705 (B) Chapter 1, General Taxation Policies; and
2801+2706 (ii) levied for a period of 10 years and may be reauthorized at the end of the ten-year
2802+2707period by the county legislative body as provided in Subsection (1).
2803+2708 (b) A tax under this section is not subject to Subsections 59-12-205(2) through [(6)]
2804+2709(5).
2805+2710 (c) A county legislative body shall distribute money collected from a tax under this
2806+2711section quarterly.
2807+2712 (5) The commission shall retain and deposit an administrative charge in accordance
2808+2713with Section 59-1-306 from the revenue the commission collects from a tax under this section.
2809+2714 Section 27. Section 59-12-804 is amended to read:
2810+2715 59-12-804. Imposition of rural city hospital tax -- Base -- Rate -- Administration,
2811+2716collection, and enforcement of tax -- Administrative charge.
2812+2717 (1) (a) A city legislative body may impose a sales and use tax of up to 1%:
2813+2718 (i) on the transactions described in Subsection 59-12-103(1) located within the city;
2814+2719and
2815+2720 (ii) to fund rural city hospitals in that city.
2816+2721 (b) Notwithstanding Subsection (1)(a)(i), a city legislative body may not impose a tax
2817+2722under this section on: 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
25102818 - 89 -
2511-2378on all short-term rentals of motor vehicles, except for short-term rentals of motor vehicles
2512-2379made for the purpose of temporarily replacing a person's motor vehicle that is being repaired
2513-2380pursuant to a repair or an insurance agreement; and
2514-2381 (B) a county legislative body of any county imposing a tax under Subsection
2515-2382(1)(a)(i)(A) may, in addition to imposing the tax under Subsection (1)(a)(i)(A), impose a tax of
2516-2383not to exceed 4% on all short-term rentals of motor vehicles, except for short-term rentals of
2517-2384motor vehicles made for the purpose of temporarily replacing a person's motor vehicle that is
2518-2385being repaired pursuant to a repair or an insurance agreement;
2519-2386 (ii) beginning on January 1, 2021, a county legislative body of any county may impose
2520-2387a tax of not to exceed 7% on all short-term rentals of off-highway vehicles and recreational
2521-2388vehicles;
2522-2389 (iii) a county legislative body of any county may impose a tax of not to exceed 1% of
2523-2390all sales of the following that are sold by a restaurant:
2524-2391 (A) alcoholic beverages;
2525-2392 (B) food and food ingredients; or
2526-2393 (C) prepared food; and
2527-2394 (iv) a county legislative body of a county of the first class may impose a tax of not to
2528-2395exceed .5% on charges for the accommodations and services described in Subsection
2529-239659-12-103(1)(i).
2530-2397 (b) A tax imposed under Subsection (1)(a) is subject to the audit provisions of Section
2531-239817-31-5.5.
2532-2399 (2) (a) Subject to Subsection (2)(b), a county may use revenue from the imposition of a
2533-2400tax under Subsection (1) for:
2534-2401 (i) financing tourism promotion; and
2535-2402 (ii) the development, operation, and maintenance of:
2536-2403 (A) an airport facility;
2537-2404 (B) a convention facility; H.B. 58
2538-Enrolled Copy
2819+2723 (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
2820+2724are exempt from taxation under Section 59-12-104; and
2821+2725 (ii) except as provided in Subsection (1)(d), amounts paid or charged for food and food
2822+2726ingredients.
2823+2727 (c) For purposes of this Subsection (1), the location of a transaction shall be
2824+2728determined in accordance with Sections 59-12-211 through 59-12-215.
2825+2729 (d) A city legislative body imposing a tax under this section shall impose the tax on the
2826+2730purchase price or sales price for amounts paid or charged for food and food ingredients if the
2827+2731food and food ingredients are sold as part of a bundled transaction attributable to food and food
2828+2732ingredients and tangible personal property other than food and food ingredients.
2829+2733 (2) (a) Before imposing a tax under Subsection (1)(a), a city legislative body shall
2830+2734obtain approval to impose the tax from a majority of the:
2831+2735 (i) members of the city legislative body; and
2832+2736 (ii) city's registered voters voting on the imposition of the tax.
2833+2737 (b) The city legislative body shall conduct the election according to the procedures and
2834+2738requirements of Title 11, Chapter 14, Local Government Bonding Act.
2835+2739 (3) The money collected from a tax imposed under Subsection (1) may only be used to
2836+2740fund:
2837+2741 (a) ongoing operating expenses of a rural city hospital;
2838+2742 (b) the acquisition of land for a rural city hospital; or
2839+2743 (c) the design, construction, equipping, or furnishing of a rural city hospital.
2840+2744 (4) (a) A tax under this section shall be:
2841+2745 (i) except as provided in Subsection (4)(b), administered, collected, and enforced in
2842+2746accordance with:
2843+2747 (A) the same procedures used to administer, collect, and enforce the tax under:
2844+2748 (I) Part 1, Tax Collection; or
2845+2749 (II) Part 2, Local Sales and Use Tax Act; and
2846+2750 (B) Chapter 1, General Taxation Policies; and
2847+2751 (ii) levied for a period of 10 years and may be reauthorized at the end of the ten-year
2848+2752period by the city legislative body as provided in Subsection (1).
2849+2753 (b) A tax under this section is not subject to Subsections 59-12-205(2) through [(6)] 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
25392850 - 90 -
2540-2405 (C) a cultural facility;
2541-2406 (D) a recreation facility; or
2542-2407 (E) a tourist facility.
2543-2408 (b) A county of the first class shall expend at least $450,000 each year of the revenue
2544-2409from the imposition of a tax authorized by Subsection (1)(a)(iv) within the county to fund a
2545-2410marketing and ticketing system designed to:
2546-2411 (i) promote tourism in ski areas within the county by persons that do not reside within
2547-2412the state; and
2548-2413 (ii) combine the sale of:
2549-2414 (A) ski lift tickets; and
2550-2415 (B) accommodations and services described in Subsection 59-12-103(1)(i).
2551-2416 (3) A tax imposed under this part may be pledged as security for bonds, notes, or other
2552-2417evidences of indebtedness incurred by a county, city, or town under Title 11, Chapter 14, Local
2553-2418Government Bonding Act, or a community reinvestment agency under Title 17C, Chapter 1,
2554-2419Part 5, Agency Bonds, to finance:
2555-2420 (a) an airport facility;
2556-2421 (b) a convention facility;
2557-2422 (c) a cultural facility;
2558-2423 (d) a recreation facility; or
2559-2424 (e) a tourist facility.
2560-2425 (4) (a) To impose a tax under Subsection (1), the county legislative body shall adopt an
2561-2426ordinance imposing the tax.
2562-2427 (b) The ordinance under Subsection (4)(a) shall include provisions substantially the
2563-2428same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on
2564-2429those items and sales described in Subsection (1).
2565-2430 (c) The name of the county as the taxing agency shall be substituted for that of the state
2566-2431where necessary, and an additional license is not required if one has been or is issued under Enrolled Copy H.B. 58
2851+2754(5).
2852+2755 (5) The commission shall retain and deposit an administrative charge in accordance
2853+2756with Section 59-1-306 from the revenue the commission collects from a tax under this section.
2854+2757 Section 28. Section 59-12-1102 is amended to read:
2855+2758 59-12-1102. Base -- Rate -- Imposition of tax -- Distribution of revenue --
2856+2759Administration -- Administrative charge -- Commission requirement to retain an amount
2857+2760to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal
2858+2761of tax -- Effective date -- Notice requirements.
2859+2762 (1) (a) (i) Subject to Subsections (2) through (6), and in addition to any other tax
2860+2763authorized by this chapter, a county may impose by ordinance a county option sales and use tax
2861+2764of .25% upon the transactions described in Subsection 59-12-103(1).
2862+2765 (ii) Notwithstanding Subsection (1)(a)(i), a county may not impose a tax under this
2863+2766section on the sales and uses described in Section 59-12-104 to the extent the sales and uses are
2864+2767exempt from taxation under Section 59-12-104.
2865+2768 (b) For purposes of this Subsection (1), the location of a transaction shall be
2866+2769determined in accordance with Sections 59-12-211 through 59-12-215.
2867+2770 (c) The county option sales and use tax under this section shall be imposed:
2868+2771 (i) upon transactions that are located within the county, including transactions that are
2869+2772located within municipalities in the county; and
2870+2773 (ii) except as provided in Subsection (1)(d) or (5), beginning on the first day of
2871+2774January:
2872+2775 (A) of the next calendar year after adoption of the ordinance imposing the tax if the
2873+2776ordinance is adopted on or before May 25; or
2874+2777 (B) of the second calendar year after adoption of the ordinance imposing the tax if the
2875+2778ordinance is adopted after May 25.
2876+2779 (d) The county option sales and use tax under this section shall be imposed:
2877+2780 (i) beginning January 1, 1998, if an ordinance adopting the tax imposed on or before
2878+2781September 4, 1997; or
2879+2782 (ii) beginning January 1, 1999, if an ordinance adopting the tax is imposed during 1997
2880+2783but after September 4, 1997.
2881+2784 (2) (a) Before imposing a county option sales and use tax under Subsection (1), a 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
25672882 - 91 -
2568-2432Section 59-12-106.
2569-2433 (5) To maintain in effect a tax ordinance adopted under this part, each county
2570-2434legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,
2571-2435Tax Collection, adopt amendments to the county's tax ordinance to conform with the applicable
2572-2436amendments to Part 1, Tax Collection.
2573-2437 (6) (a) Regardless of whether a county of the first class creates a tourism tax advisory
2574-2438board in accordance with Section 17-31-8, the county legislative body of the county of the first
2575-2439class shall create a tax advisory board in accordance with this Subsection (6).
2576-2440 (b) The tax advisory board shall be composed of nine members appointed as follows:
2577-2441 (i) four members shall be residents of a county of the first class appointed by the
2578-2442county legislative body of the county of the first class; and
2579-2443 (ii) subject to Subsections (6)(c) and (d), five members shall be mayors of cities or
2580-2444towns within the county of the first class appointed by an organization representing all mayors
2581-2445of cities and towns within the county of the first class.
2582-2446 (c) Five members of the tax advisory board constitute a quorum.
2583-2447 (d) The county legislative body of the county of the first class shall determine:
2584-2448 (i) terms of the members of the tax advisory board;
2585-2449 (ii) procedures and requirements for removing a member of the tax advisory board;
2586-2450 (iii) voting requirements, except that action of the tax advisory board shall be by at
2587-2451least a majority vote of a quorum of the tax advisory board;
2588-2452 (iv) chairs or other officers of the tax advisory board;
2589-2453 (v) how meetings are to be called and the frequency of meetings; and
2590-2454 (vi) the compensation, if any, of members of the tax advisory board.
2591-2455 (e) The tax advisory board under this Subsection (6) shall advise the county legislative
2592-2456body of the county of the first class on the expenditure of revenue collected within the county
2593-2457of the first class from the taxes described in Subsection (1)(a).
2594-2458 (7) (a) (i) Except as provided in Subsection (7)(a)(ii), a tax authorized under this part H.B. 58
2595-Enrolled Copy
2883+2785county shall hold two public hearings on separate days in geographically diverse locations in
2884+2786the county.
2885+2787 (b) (i) At least one of the hearings required by Subsection (2)(a) shall have a starting
2886+2788time of no earlier than 6 p.m.
2887+2789 (ii) The earlier of the hearings required by Subsection (2)(a) shall be no less than seven
2888+2790days after the day the first advertisement required by Subsection (2)(c) is published.
2889+2791 (c) (i) Before holding the public hearings required by Subsection (2)(a), the county
2890+2792shall advertise:
2891+2793 (A) its intent to adopt a county option sales and use tax;
2892+2794 (B) the date, time, and location of each public hearing; and
2893+2795 (C) a statement that the purpose of each public hearing is to obtain public comments
2894+2796regarding the proposed tax.
2895+2797 (ii) The advertisement shall be published:
2896+2798 (A) in a newspaper of general circulation in the county once each week for the two
2897+2799weeks preceding the earlier of the two public hearings; and
2898+2800 (B) on the Utah Public Notice Website created in Section 63A-16-601, for two weeks
2899+2801preceding the earlier of the two public hearings.
2900+2802 (iii) The advertisement described in Subsection (2)(c)(ii)(A) shall be no less than 1/8
2901+2803page in size, and the type used shall be no smaller than 18 point and surrounded by a 1/4-inch
2902+2804border.
2903+2805 (iv) The advertisement described in Subsection (2)(c)(ii)(A) may not be placed in that
2904+2806portion of the newspaper where legal notices and classified advertisements appear.
2905+2807 (v) In accordance with Subsection (2)(c)(ii)(A), whenever possible:
2906+2808 (A) the advertisement shall appear in a newspaper that is published at least five days a
2907+2809week, unless the only newspaper in the county is published less than five days a week; and
2908+2810 (B) the newspaper selected shall be one of general interest and readership in the
2909+2811community, and not one of limited subject matter.
2910+2812 (d) The adoption of an ordinance imposing a county option sales and use tax is subject
2911+2813to a local referendum election and shall be conducted as provided in Title 20A, Chapter 7, Part
2912+28146, Local Referenda - Procedures.
2913+2815 (3) (a) Subject to Subsection (5), if the aggregate population of the counties imposing a 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
25962914 - 92 -
2597-2459shall be administered, collected, and enforced in accordance with:
2598-2460 (A) the same procedures used to administer, collect, and enforce the tax under:
2599-2461 (I) Part 1, Tax Collection; or
2600-2462 (II) Part 2, Local Sales and Use Tax Act; and
2601-2463 (B) Chapter 1, General Taxation Policies.
2602-2464 (ii) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or
2603-2465Subsections 59-12-205(2) through [(6)] (5).
2604-2466 (b) Except as provided in Subsection (7)(c):
2605-2467 (i) for a tax under this part other than the tax under Subsection (1)(a)(i)(B), the
2606-2468commission shall distribute the revenue to the county imposing the tax; and
2607-2469 (ii) for a tax under Subsection (1)(a)(i)(B), the commission shall distribute the revenue
2608-2470according to the distribution formula provided in Subsection (8).
2609-2471 (c) The commission shall retain and deposit an administrative charge in accordance
2610-2472with Section 59-1-306 from the revenue the commission collects from a tax under this part.
2611-2473 (8) The commission shall distribute the revenue generated by the tax under Subsection
2612-2474(1)(a)(i)(B) to each county collecting a tax under Subsection (1)(a)(i)(B) according to the
2613-2475following formula:
2614-2476 (a) the commission shall distribute 70% of the revenue based on the percentages
2615-2477generated by dividing the revenue collected by each county under Subsection (1)(a)(i)(B) by
2616-2478the total revenue collected by all counties under Subsection (1)(a)(i)(B); and
2617-2479 (b) the commission shall distribute 30% of the revenue based on the percentages
2618-2480generated by dividing the population of each county collecting a tax under Subsection
2619-2481(1)(a)(i)(B) by the total population of all counties collecting a tax under Subsection (1)(a)(i)(B).
2620-2482 (9) (a) For purposes of this Subsection (9):
2621-2483 (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Part 2,
2622-2484County Annexation.
2623-2485 (ii) "Annexing area" means an area that is annexed into a county. Enrolled Copy H.B. 58
2915+2816county option sales and use tax under Subsection (1) is less than 75% of the state population,
2916+2817the tax levied under Subsection (1) shall be distributed to the county in which the tax was
2917+2818collected.
2918+2819 (b) Subject to Subsection (5), if the aggregate population of the counties imposing a
2919+2820county option sales and use tax under Subsection (1) is greater than or equal to 75% of the state
2920+2821population:
2921+2822 (i) 50% of the tax collected under Subsection (1) in each county shall be distributed to
2922+2823the county in which the tax was collected; and
2923+2824 (ii) except as provided in Subsection (3)(c), 50% of the tax collected under Subsection
2924+2825(1) in each county shall be distributed proportionately among all counties imposing the tax,
2925+2826based on the total population of each county.
2926+2827 (c) Except as provided in Subsection (5), the amount to be distributed annually to a
2927+2828county under Subsection (3)(b)(ii), when combined with the amount distributed to the county
2928+2829under Subsection (3)(b)(i), does not equal at least $75,000, then:
2929+2830 (i) the amount to be distributed annually to that county under Subsection (3)(b)(ii) shall
2930+2831be increased so that, when combined with the amount distributed to the county under
2931+2832Subsection (3)(b)(i), the amount distributed annually to the county is $75,000; and
2932+2833 (ii) the amount to be distributed annually to all other counties under Subsection
2933+2834(3)(b)(ii) shall be reduced proportionately to offset the additional amount distributed under
2934+2835Subsection (3)(c)(i).
2935+2836 (d) The commission shall establish rules to implement the distribution of the tax under
2936+2837Subsections (3)(a), (b), and (c).
2937+2838 (4) (a) Except as provided in Subsection (4)(b) or (c), a tax authorized under this part
2938+2839shall be administered, collected, and enforced in accordance with:
2939+2840 (i) the same procedures used to administer, collect, and enforce the tax under:
2940+2841 (A) Part 1, Tax Collection; or
2941+2842 (B) Part 2, Local Sales and Use Tax Act; and
2942+2843 (ii) Chapter 1, General Taxation Policies.
2943+2844 (b) A tax under this part is not subject to Subsections 59-12-205(2) through [(6)] (5).
2944+2845 (c) (i) Subject to Subsection (4)(c)(ii), the commission shall retain and deposit an
2945+2846administrative charge in accordance with Section 59-1-306 from the revenue the commission 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
26242946 - 93 -
2625-2486 (b) (i) Except as provided in Subsection (9)(c), if a county enacts or repeals a tax or
2626-2487changes the rate of a tax under this part, the enactment, repeal, or change shall take effect:
2627-2488 (A) on the first day of a calendar quarter; and
2628-2489 (B) after a 90-day period beginning on the day on which the commission receives
2629-2490notice meeting the requirements of Subsection (9)(b)(ii) from the county.
2630-2491 (ii) The notice described in Subsection (9)(b)(i)(B) shall state:
2631-2492 (A) that the county will enact or repeal a tax or change the rate of a tax under this part;
2632-2493 (B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
2633-2494 (C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
2634-2495 (D) if the county enacts the tax or changes the rate of the tax described in Subsection
2635-2496(9)(b)(ii)(A), the rate of the tax.
2636-2497 (c) (i) If the billing period for a transaction begins before the effective date of the
2637-2498enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of
2638-2499the tax or the tax rate increase shall take effect on the first day of the first billing period that
2639-2500begins after the effective date of the enactment of the tax or the tax rate increase.
2640-2501 (ii) If the billing period for a transaction begins before the effective date of the repeal
2641-2502of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax
2642-2503rate decrease shall take effect on the first day of the last billing period that began before the
2643-2504effective date of the repeal of the tax or the tax rate decrease.
2644-2505 (d) (i) Except as provided in Subsection (9)(e), if the annexation will result in the
2645-2506enactment, repeal, or change in the rate of a tax under this part for an annexing area, the
2646-2507enactment, repeal, or change shall take effect:
2647-2508 (A) on the first day of a calendar quarter; and
2648-2509 (B) after a 90-day period beginning on the day on which the commission receives
2649-2510notice meeting the requirements of Subsection (9)(d)(ii) from the county that annexes the
2650-2511annexing area.
2651-2512 (ii) The notice described in Subsection (9)(d)(i)(B) shall state: H.B. 58
2652-Enrolled Copy
2947+2847collects from a tax under this part.
2948+2848 (ii) Notwithstanding Section 59-1-306, the administrative charge described in
2949+2849Subsection (4)(c)(i) shall be calculated by taking a percentage described in Section 59-1-306 of
2950+2850the distribution amounts resulting after:
2951+2851 (A) the applicable distribution calculations under Subsection (3) have been made; and
2952+2852 (B) the commission retains the amount required by Subsection (5).
2953+2853 (5) (a) Beginning on July 1, 2009, the commission shall calculate and retain a portion
2954+2854of the sales and use tax collected under this part as provided in this Subsection (5).
2955+2855 (b) For a county that imposes a tax under this part, the commission shall calculate a
2956+2856percentage each month by dividing the sales and use tax collected under this part for that
2957+2857month within the boundaries of that county by the total sales and use tax collected under this
2958+2858part for that month within the boundaries of all of the counties that impose a tax under this part.
2959+2859 (c) For a county that imposes a tax under this part, the commission shall retain each
2960+2860month an amount equal to the product of:
2961+2861 (i) the percentage the commission determines for the month under Subsection (5)(b)
2962+2862for the county; and
2963+2863 (ii) $6,354.
2964+2864 (d) The commission shall deposit an amount the commission retains in accordance
2965+2865with this Subsection (5) into the Qualified Emergency Food Agencies Fund created by Section
2966+286635A-8-1009.
2967+2867 (e) An amount the commission deposits into the Qualified Emergency Food Agencies
2968+2868Fund shall be expended as provided in Section 35A-8-1009.
2969+2869 (6) (a) For purposes of this Subsection (6):
2970+2870 (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, County
2971+2871Consolidations and Annexations.
2972+2872 (ii) "Annexing area" means an area that is annexed into a county.
2973+2873 (b) (i) Except as provided in Subsection (6)(c) or (d), if, on or after July 1, 2004, a
2974+2874county enacts or repeals a tax under this part:
2975+2875 (A) (I) the enactment shall take effect as provided in Subsection (1)(c); or
2976+2876 (II) the repeal shall take effect on the first day of a calendar quarter; and
2977+2877 (B) after a 90-day period beginning on the date the commission receives notice meeting 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
26532978 - 94 -
2654-2513 (A) that the annexation described in Subsection (9)(d)(i) will result in an enactment,
2655-2514repeal, or change in the rate of a tax under this part for the annexing area;
2656-2515 (B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
2657-2516 (C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
2658-2517 (D) if the county enacts the tax or changes the rate of the tax described in Subsection
2659-2518(9)(d)(ii)(A), the rate of the tax.
2660-2519 (e) (i) If the billing period for a transaction begins before the effective date of the
2661-2520enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of
2662-2521the tax or the tax rate increase shall take effect on the first day of the first billing period that
2663-2522begins after the effective date of the enactment of the tax or the tax rate increase.
2664-2523 (ii) If the billing period for a transaction begins before the effective date of the repeal
2665-2524of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax
2666-2525rate decrease shall take effect on the first day of the last billing period that began before the
2667-2526effective date of the repeal of the tax or the tax rate decrease.
2668-2527 Section 25. Section 59-12-703 is amended to read:
2669-2528 59-12-703. Opinion question election -- Base -- Rate -- Imposition of tax --
2670-2529Expenditure of revenues -- Administration -- Enactment or repeal of tax -- Effective date
2671-2530-- Notice requirements.
2672-2531 (1) (a) Subject to the other provisions of this section, a county legislative body may
2673-2532submit an opinion question to the residents of that county, by majority vote of all members of
2674-2533the legislative body, so that each resident of the county, except residents in municipalities that
2675-2534have already imposed a sales and use tax under Part 14, City or Town Option Funding for
2676-2535Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, has an
2677-2536opportunity to express the resident's opinion on the imposition of a local sales and use tax of
2678-2537.1% on the transactions described in Subsection 59-12-103(1) located within the county, to:
2679-2538 (i) fund cultural facilities, recreational facilities, and zoological facilities, botanical
2680-2539organizations, cultural organizations, and zoological organizations, and rural radio stations, in Enrolled Copy H.B. 58
2979+2878the requirements of Subsection (6)(b)(ii) from the county.
2980+2879 (ii) The notice described in Subsection (6)(b)(i)(B) shall state:
2981+2880 (A) that the county will enact or repeal a tax under this part;
2982+2881 (B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A);
2983+2882 (C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and
2984+2883 (D) if the county enacts the tax described in Subsection (6)(b)(ii)(A), the rate of the
2985+2884tax.
2986+2885 (c) (i) If the billing period for a transaction begins before the effective date of the
2987+2886enactment of the tax under Subsection (1), the enactment of the tax takes effect on the first day
2988+2887of the first billing period that begins on or after the effective date of the enactment of the tax.
2989+2888 (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
2990+2889period is produced on or after the effective date of the repeal of the tax imposed under
2991+2890Subsection (1).
2992+2891 (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
2993+2892sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
2994+2893Subsection (6)(b)(i) takes effect:
2995+2894 (A) on the first day of a calendar quarter; and
2996+2895 (B) beginning 60 days after the effective date of the enactment or repeal under
2997+2896Subsection (6)(b)(i).
2998+2897 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2999+2898commission may by rule define the term "catalogue sale."
3000+2899 (e) (i) Except as provided in Subsection (6)(f) or (g), if, for an annexation that occurs
3001+2900on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
3002+2901part for an annexing area, the enactment or repeal shall take effect:
3003+2902 (A) on the first day of a calendar quarter; and
3004+2903 (B) after a 90-day period beginning on the date the commission receives notice meeting
3005+2904the requirements of Subsection (6)(e)(ii) from the county that annexes the annexing area.
3006+2905 (ii) The notice described in Subsection (6)(e)(i)(B) shall state:
3007+2906 (A) that the annexation described in Subsection (6)(e)(i) will result in an enactment or
3008+2907repeal of a tax under this part for the annexing area;
3009+2908 (B) the statutory authority for the tax described in Subsection (6)(e)(ii)(A); 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
26813010 - 95 -
2682-2540that county; or
2683-2541 (ii) provide funding for a botanical organization, cultural organization, or zoological
2684-2542organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in
2685-2543furtherance of the botanical organization's, cultural organization's, or zoological organization's
2686-2544primary purpose.
2687-2545 (b) The opinion question required by this section shall state:
2688-2546 "Shall (insert the name of the county), Utah, be authorized to impose a .1% sales and
2689-2547use tax for (list the purposes for which the revenue collected from the sales and use tax shall be
2690-2548expended)?"
2691-2549 (c) A county legislative body may not impose a tax under this section on:
2692-2550 (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
2693-2551are exempt from taxation under Section 59-12-104;
2694-2552 (ii) sales and uses within a municipality that has already imposed a sales and use tax
2695-2553under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and
2696-2554Zoological Organizations or Facilities; and
2697-2555 (iii) except as provided in Subsection (1)(e), amounts paid or charged for food and
2698-2556food ingredients.
2699-2557 (d) For purposes of this Subsection (1), the location of a transaction shall be
2700-2558determined in accordance with Sections 59-12-211 through 59-12-215.
2701-2559 (e) A county legislative body imposing a tax under this section shall impose the tax on
2702-2560the purchase price or sales price for amounts paid or charged for food and food ingredients if
2703-2561the food and food ingredients are sold as part of a bundled transaction attributable to food and
2704-2562food ingredients and tangible personal property other than food and food ingredients.
2705-2563 (f) The election shall follow the procedures outlined in Title 11, Chapter 14, Local
2706-2564Government Bonding Act.
2707-2565 (2) (a) If the county legislative body determines that a majority of the county's
2708-2566registered voters voting on the imposition of the tax have voted in favor of the imposition of H.B. 58
2709-Enrolled Copy
3011+2909 (C) the effective date of the tax described in Subsection (6)(e)(ii)(A); and
3012+2910 (D) the rate of the tax described in Subsection (6)(e)(ii)(A).
3013+2911 (f) (i) If the billing period for a transaction begins before the effective date of the
3014+2912enactment of the tax under Subsection (1), the enactment of the tax takes effect on the first day
3015+2913of the first billing period that begins on or after the effective date of the enactment of the tax.
3016+2914 (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
3017+2915period is produced on or after the effective date of the repeal of the tax imposed under
3018+2916Subsection (1).
3019+2917 (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
3020+2918sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
3021+2919Subsection (6)(e)(i) takes effect:
3022+2920 (A) on the first day of a calendar quarter; and
3023+2921 (B) beginning 60 days after the effective date of the enactment or repeal under
3024+2922Subsection (6)(e)(i).
3025+2923 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3026+2924commission may by rule define the term "catalogue sale."
3027+2925 Section 29. Section 59-12-1201 is amended to read:
3028+2926 59-12-1201. Motor vehicle rental tax -- Rate -- Exemptions -- Administration,
3029+2927collection, and enforcement of tax -- Administrative charge -- Deposits.
3030+2928 (1) (a) Except as provided in Subsection (3), there is imposed a tax of 2.5% on all
3031+2929short-term leases and rentals of motor vehicles not exceeding 30 days.
3032+2930 (b) The tax imposed in this section is in addition to all other state, county, or municipal
3033+2931fees and taxes imposed on rentals of motor vehicles.
3034+2932 (2) (a) Subject to Subsection (2)(b), a tax rate repeal or tax rate change for the tax
3035+2933imposed under Subsection (1) shall take effect on the first day of a calendar quarter.
3036+2934 (b) (i) For a transaction subject to a tax under Subsection (1), a tax rate increase shall
3037+2935take effect on the first day of the first billing period:
3038+2936 (A) that begins after the effective date of the tax rate increase; and
3039+2937 (B) if the billing period for the transaction begins before the effective date of a tax rate
3040+2938increase imposed under Subsection (1).
3041+2939 (ii) For a transaction subject to a tax under Subsection (1), the repeal of a tax or a tax 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
27103042 - 96 -
2711-2567the tax as prescribed in Subsection (1), the county legislative body may impose the tax by a
2712-2568majority vote of all members of the legislative body on the transactions:
2713-2569 (i) described in Subsection (1); and
2714-2570 (ii) within the county, including the cities and towns located in the county, except those
2715-2571cities and towns that have already imposed a sales and use tax under Part 14, City or Town
2716-2572Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or
2717-2573Facilities.
2718-2574 (b) A county legislative body may revise county ordinances to reflect statutory changes
2719-2575to the distribution formula or eligible recipients of revenue generated from a tax imposed under
2720-2576Subsection (2)(a) without submitting an opinion question to residents of the county.
2721-2577 (3) Subject to Section 59-12-704, revenue collected from a tax imposed under
2722-2578Subsection (2) shall be expended:
2723-2579 (a) to fund cultural facilities, recreational facilities, and zoological facilities located
2724-2580within the county or a city or town located in the county, except a city or town that has already
2725-2581imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical,
2726-2582Cultural, Recreational, and Zoological Organizations or Facilities;
2727-2583 (b) to fund ongoing operating expenses of:
2728-2584 (i) recreational facilities described in Subsection (3)(a);
2729-2585 (ii) botanical organizations, cultural organizations, and zoological organizations within
2730-2586the county; and
2731-2587 (iii) rural radio stations within the county; and
2732-2588 (c) as stated in the opinion question described in Subsection (1).
2733-2589 (4) (a) A tax authorized under this part shall be:
2734-2590 (i) except as provided in Subsection (4)(b), administered, collected, and enforced in
2735-2591accordance with:
2736-2592 (A) the same procedures used to administer, collect, and enforce the tax under:
2737-2593 (I) Part 1, Tax Collection; or Enrolled Copy H.B. 58
3043+2940rate decrease shall take effect on the first day of the last billing period:
3044+2941 (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
3045+2942and
3046+2943 (B) if the billing period for the transaction begins before the effective date of the repeal
3047+2944of the tax or the tax rate decrease imposed under Subsection (1).
3048+2945 (3) A motor vehicle is exempt from the tax imposed under Subsection (1) if:
3049+2946 (a) the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;
3050+2947 (b) the motor vehicle is rented as a personal household goods moving van; or
3051+2948 (c) the lease or rental of the motor vehicle is made for the purpose of temporarily
3052+2949replacing a person's motor vehicle that is being repaired pursuant to a repair agreement or an
3053+2950insurance agreement.
3054+2951 (4) (a) (i) The tax authorized under this section shall be administered, collected, and
3055+2952enforced in accordance with:
3056+2953 (A) the same procedures used to administer, collect, and enforce the tax under Part 1,
3057+2954Tax Collection; and
3058+2955 (B) Chapter 1, General Taxation Policies.
3059+2956 (ii) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject to
3060+2957Subsections [59-12-103(4) through (10)] 59-12-103(4) through (9) or Section 59-12-107.1 or
3061+295859-12-123.
3062+2959 (b) The commission shall retain and deposit an administrative charge in accordance
3063+2960with Section 59-1-306 from the revenues the commission collects from a tax under this part.
3064+2961 (c) Except as provided under Subsection (4)(b), all revenue received by the
3065+2962commission under this section shall be deposited daily with the state treasurer and credited
3066+2963monthly to the Marda Dillree Corridor Preservation Fund under Section 72-2-117.
3067+2964 Section 30. Section 59-12-1302 is amended to read:
3068+2965 59-12-1302. Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax
3069+2966rate change -- Effective date -- Notice requirements -- Administration, collection, and
3070+2967enforcement of tax -- Administrative charge.
3071+2968 (1) Beginning on or after January 1, 1998, the governing body of a town may impose a
3072+2969tax as provided in this part in an amount that does not exceed 1%.
3073+2970 (2) A town may impose a tax as provided in this part if the town imposed a license fee 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
27383074 - 97 -
2739-2594 (II) Part 2, Local Sales and Use Tax Act; and
2740-2595 (B) Chapter 1, General Taxation Policies; and
2741-2596 (ii) levied for a period of 10 years and may be reauthorized at the end of the ten-year
2742-2597period in accordance with this section.
2743-2598 (b) A tax under this part is not subject to Subsections 59-12-205(2) through [(6)] (5).
2744-2599 (5) (a) For purposes of this Subsection (5):
2745-2600 (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Part 2,
2746-2601County Annexation.
2747-2602 (ii) "Annexing area" means an area that is annexed into a county.
2748-2603 (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a
2749-2604county enacts or repeals a tax under this part, the enactment or repeal shall take effect:
2750-2605 (A) on the first day of a calendar quarter; and
2751-2606 (B) after a 90-day period beginning on the date the commission receives notice meeting
2752-2607the requirements of Subsection (5)(b)(ii) from the county.
2753-2608 (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
2754-2609 (A) that the county will enact or repeal a tax under this part;
2755-2610 (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
2756-2611 (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
2757-2612 (D) if the county enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the
2758-2613tax.
2759-2614 (c) (i) If the billing period for a transaction begins before the effective date of the
2760-2615enactment of the tax under this section, the enactment of the tax takes effect on the first day of
2761-2616the first billing period that begins on or after the effective date of the enactment of the tax.
2762-2617 (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
2763-2618period is produced on or after the effective date of the repeal of the tax imposed under this
2764-2619section.
2765-2620 (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of H.B. 58
2766-Enrolled Copy
3075+2971or tax on businesses based on gross receipts under Section 10-1-203 on or before January 1,
3076+29721996.
3077+2973 (3) A town imposing a tax under this section shall:
3078+2974 (a) except as provided in Subsection (4), impose the tax on the transactions described
3079+2975in Subsection 59-12-103(1) located within the town; and
3080+2976 (b) provide an effective date for the tax as provided in Subsection (5).
3081+2977 (4) (a) A town may not impose a tax under this section on:
3082+2978 (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
3083+2979are exempt from taxation under Section 59-12-104; and
3084+2980 (ii) except as provided in Subsection (4)(c), amounts paid or charged for food and food
3085+2981ingredients.
3086+2982 (b) For purposes of this Subsection (4), the location of a transaction shall be
3087+2983determined in accordance with Sections 59-12-211 through 59-12-215.
3088+2984 (c) A town imposing a tax under this section shall impose the tax on the purchase price
3089+2985or sales price for amounts paid or charged for food and food ingredients if the food and food
3090+2986ingredients are sold as part of a bundled transaction attributable to food and food ingredients
3091+2987and tangible personal property other than food and food ingredients.
3092+2988 (5) (a) For purposes of this Subsection (5):
3093+2989 (i) "Annexation" means an annexation to a town under Title 10, Chapter 2, Part 4,
3094+2990Annexation.
3095+2991 (ii) "Annexing area" means an area that is annexed into a town.
3096+2992 (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a
3097+2993town enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal,
3098+2994or change shall take effect:
3099+2995 (A) on the first day of a calendar quarter; and
3100+2996 (B) after a 90-day period beginning on the date the commission receives notice meeting
3101+2997the requirements of Subsection (5)(b)(ii) from the town.
3102+2998 (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
3103+2999 (A) that the town will enact or repeal a tax or change the rate of a tax under this part;
3104+3000 (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
3105+3001 (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
27673106 - 98 -
2768-2621sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
2769-2622Subsection (5)(b)(i) takes effect:
2770-2623 (A) on the first day of a calendar quarter; and
2771-2624 (B) beginning 60 days after the effective date of the enactment or repeal under
2772-2625Subsection (5)(b)(i).
2773-2626 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2774-2627commission may by rule define the term "catalogue sale."
2775-2628 (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
2776-2629on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
2777-2630part for an annexing area, the enactment or repeal shall take effect:
2778-2631 (A) on the first day of a calendar quarter; and
2779-2632 (B) after a 90-day period beginning on the date the commission receives notice meeting
2780-2633the requirements of Subsection (5)(e)(ii) from the county that annexes the annexing area.
2781-2634 (ii) The notice described in Subsection (5)(e)(i)(B) shall state:
2782-2635 (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
2783-2636repeal of a tax under this part for the annexing area;
2784-2637 (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
2785-2638 (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
2786-2639 (D) the rate of the tax described in Subsection (5)(e)(ii)(A).
2787-2640 (f) (i) If the billing period for a transaction begins before the effective date of the
2788-2641enactment of the tax under this section, the enactment of the tax takes effect on the first day of
2789-2642the first billing period that begins on or after the effective date of the enactment of the tax.
2790-2643 (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
2791-2644period is produced on or after the effective date of the repeal of the tax imposed under this
2792-2645section.
2793-2646 (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
2794-2647sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Enrolled Copy H.B. 58
3107+3002 (D) if the town enacts the tax or changes the rate of the tax described in Subsection
3108+3003(5)(b)(ii)(A), the rate of the tax.
3109+3004 (c) (i) If the billing period for the transaction begins before the effective date of the
3110+3005enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of
3111+3006the tax or the tax rate increase takes effect on the first day of the first billing period that begins
3112+3007on or after the effective date of the enactment of the tax or the tax rate increase.
3113+3008 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
3114+3009statement for the billing period is produced on or after the effective date of the repeal of the tax
3115+3010or the tax rate decrease imposed under Subsection (1).
3116+3011 (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
3117+3012sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of
3118+3013a tax described in Subsection (5)(b)(i) takes effect:
3119+3014 (A) on the first day of a calendar quarter; and
3120+3015 (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
3121+3016rate of the tax under Subsection (5)(b)(i).
3122+3017 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3123+3018commission may by rule define the term "catalogue sale."
3124+3019 (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
3125+3020on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the
3126+3021rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take
3127+3022effect:
3128+3023 (A) on the first day of a calendar quarter; and
3129+3024 (B) after a 90-day period beginning on the date the commission receives notice meeting
3130+3025the requirements of Subsection (5)(e)(ii) from the town that annexes the annexing area.
3131+3026 (ii) The notice described in Subsection (5)(e)(i)(B) shall state:
3132+3027 (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment,
3133+3028repeal, or change in the rate of a tax under this part for the annexing area;
3134+3029 (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
3135+3030 (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
3136+3031 (D) if the town enacts the tax or changes the rate of the tax described in Subsection
3137+3032(5)(e)(ii)(A), the rate of the tax. 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
27953138 - 99 -
2796-2648Subsection (5)(e)(i) takes effect:
2797-2649 (A) on the first day of a calendar quarter; and
2798-2650 (B) beginning 60 days after the effective date of the enactment or repeal under
2799-2651Subsection (5)(e)(i).
2800-2652 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2801-2653commission may by rule define the term "catalogue sale."
2802-2654 Section 26. Section 59-12-802 is amended to read:
2803-2655 59-12-802. Imposition of rural county health care facilities tax -- Expenditure of
2804-2656tax revenue -- Base -- Rate -- Administration, collection, and enforcement of tax --
2805-2657Administrative charge.
2806-2658 (1) (a) A county legislative body of a county of the third, fourth, fifth, or sixth class
2807-2659may impose a sales and use tax of up to 1% on the transactions described in Subsection
2808-266059-12-103(1) located within the county.
2809-2661 (b) Subject to Subsection (3), the money collected from a tax under this section may be
2810-2662used to fund:
2811-2663 (i) rural emergency medical services in that county;
2812-2664 (ii) federally qualified health centers in that county;
2813-2665 (iii) freestanding urgent care centers in that county;
2814-2666 (iv) rural county health care facilities in that county;
2815-2667 (v) rural health clinics in that county; or
2816-2668 (vi) a combination of Subsections (1)(b)(i) through (v).
2817-2669 (c) Notwithstanding Subsection (1)(a), a county legislative body may not impose a tax
2818-2670under this section on:
2819-2671 (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
2820-2672are exempt from taxation under Section 59-12-104;
2821-2673 (ii) a transaction to the extent a rural city hospital tax is imposed on that transaction in
2822-2674a city that imposes a tax under Section 59-12-804; and H.B. 58
2823-Enrolled Copy
3139+3033 (f) (i) If the billing period for a transaction begins before the effective date of the
3140+3034enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of
3141+3035the tax or the tax rate increase takes effect on the first day of the first billing period that begins
3142+3036on or after the effective date of the enactment of the tax or the tax rate increase.
3143+3037 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
3144+3038statement for the billing period is produced on or after the effective date of the repeal of the tax
3145+3039or the tax rate decrease imposed under Subsection (1).
3146+3040 (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
3147+3041sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of
3148+3042a tax described in Subsection (5)(e)(i) takes effect:
3149+3043 (A) on the first day of a calendar quarter; and
3150+3044 (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
3151+3045rate of the tax under Subsection (5)(e)(i).
3152+3046 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3153+3047commission may by rule define the term "catalogue sale."
3154+3048 (6) The commission shall:
3155+3049 (a) distribute the revenue generated by the tax under this section to the town imposing
3156+3050the tax; and
3157+3051 (b) except as provided in Subsection (8), administer, collect, and enforce the tax
3158+3052authorized under this section in accordance with:
3159+3053 (i) the same procedures used to administer, collect, and enforce the tax under:
3160+3054 (A) Part 1, Tax Collection; or
3161+3055 (B) Part 2, Local Sales and Use Tax Act; and
3162+3056 (ii) Chapter 1, General Taxation Policies.
3163+3057 (7) The commission shall retain and deposit an administrative charge in accordance
3164+3058with Section 59-1-306 from the revenue the commission collects from a tax under this part.
3165+3059 (8) A tax under this section is not subject to Subsections 59-12-205(2) through [(6)]
3166+3060(5).
3167+3061 Section 31. Section 59-12-1402 is amended to read:
3168+3062 59-12-1402. Opinion question election -- Base -- Rate -- Imposition of tax --
3169+3063Expenditure of revenue -- Enactment or repeal of tax -- Effective date -- Notice 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
28243170 - 100 -
2825-2675 (iii) except as provided in Subsection (1)(e), amounts paid or charged for food and
2826-2676food ingredients.
2827-2677 (d) For purposes of this Subsection (1), the location of a transaction shall be
2828-2678determined in accordance with Sections 59-12-211 through 59-12-215.
2829-2679 (e) A county legislative body imposing a tax under this section shall impose the tax on
2830-2680the purchase price or sales price for amounts paid or charged for food and food ingredients if
2831-2681the food and food ingredients are sold as part of a bundled transaction attributable to food and
2832-2682food ingredients and tangible personal property other than food and food ingredients.
2833-2683 (2) (a) Before imposing a tax under Subsection (1), a county legislative body shall
2834-2684obtain approval to impose the tax from a majority of the:
2835-2685 (i) members of the county's legislative body; and
2836-2686 (ii) county's registered voters voting on the imposition of the tax.
2837-2687 (b) The county legislative body shall conduct the election according to the procedures
2838-2688and requirements of Title 11, Chapter 14, Local Government Bonding Act.
2839-2689 (3) The money collected from a tax imposed under Subsection (1) may only be used to
2840-2690fund:
2841-2691 (a) ongoing operating expenses of a center, clinic, or facility described in Subsection
2842-2692(1)(b) within that county;
2843-2693 (b) the acquisition of land for a center, clinic, or facility described in Subsection (1)(b)
2844-2694within that county;
2845-2695 (c) the design, construction, equipping, or furnishing of a center, clinic, or facility
2846-2696described in Subsection (1)(b) within that county; or
2847-2697 (d) rural emergency medical services within that county.
2848-2698 (4) (a) A tax under this section shall be:
2849-2699 (i) except as provided in Subsection (4)(b), administered, collected, and enforced in
2850-2700accordance with:
2851-2701 (A) the same procedures used to administer, collect, and enforce the tax under: Enrolled Copy H.B. 58
3171+3064requirements.
3172+3065 (1) (a) Subject to the other provisions of this section, a city or town legislative body
3173+3066subject to this part may submit an opinion question to the residents of that city or town, by
3174+3067majority vote of all members of the legislative body, so that each resident of the city or town
3175+3068has an opportunity to express the resident's opinion on the imposition of a local sales and use
3176+3069tax of .1% on the transactions described in Subsection 59-12-103(1) located within the city or
3177+3070town, to:
3178+3071 (i) fund cultural facilities, recreational facilities, and zoological facilities and botanical
3179+3072organizations, cultural organizations, and zoological organizations in that city or town; or
3180+3073 (ii) provide funding for a botanical organization, cultural organization, or zoological
3181+3074organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in
3182+3075furtherance of the botanical organization's, cultural organization's, or zoological organization's
3183+3076primary purpose.
3184+3077 (b) The opinion question required by this section shall state:
3185+3078 "Shall (insert the name of the city or town), Utah, be authorized to impose a .1% sales
3186+3079and use tax for (list the purposes for which the revenue collected from the sales and use tax
3187+3080shall be expended)?"
3188+3081 (c) A city or town legislative body may not impose a tax under this section:
3189+3082 (i) if the county in which the city or town is located imposes a tax under Part 7, County
3190+3083Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or
3191+3084Facilities;
3192+3085 (ii) on the sales and uses described in Section 59-12-104 to the extent the sales and
3193+3086uses are exempt from taxation under Section 59-12-104; and
3194+3087 (iii) except as provided in Subsection (1)(e), on amounts paid or charged for food and
3195+3088food ingredients.
3196+3089 (d) For purposes of this Subsection (1), the location of a transaction shall be
3197+3090determined in accordance with Sections 59-12-211 through 59-12-215.
3198+3091 (e) A city or town legislative body imposing a tax under this section shall impose the
3199+3092tax on the purchase price or sales price for amounts paid or charged for food and food
3200+3093ingredients if the food and food ingredients are sold as part of a bundled transaction attributable
3201+3094to food and food ingredients and tangible personal property other than food and food 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
28523202 - 101 -
2853-2702 (I) Part 1, Tax Collection; or
2854-2703 (II) Part 2, Local Sales and Use Tax Act; and
2855-2704 (B) Chapter 1, General Taxation Policies; and
2856-2705 (ii) levied for a period of 10 years and may be reauthorized at the end of the ten-year
2857-2706period by the county legislative body as provided in Subsection (1).
2858-2707 (b) A tax under this section is not subject to Subsections 59-12-205(2) through [(6)]
2859-2708(5).
2860-2709 (c) A county legislative body shall distribute money collected from a tax under this
2861-2710section quarterly.
2862-2711 (5) The commission shall retain and deposit an administrative charge in accordance
2863-2712with Section 59-1-306 from the revenue the commission collects from a tax under this section.
2864-2713 Section 27. Section 59-12-804 is amended to read:
2865-2714 59-12-804. Imposition of rural city hospital tax -- Base -- Rate -- Administration,
2866-2715collection, and enforcement of tax -- Administrative charge.
2867-2716 (1) (a) A city legislative body may impose a sales and use tax of up to 1%:
2868-2717 (i) on the transactions described in Subsection 59-12-103(1) located within the city;
2869-2718and
2870-2719 (ii) to fund rural city hospitals in that city.
2871-2720 (b) Notwithstanding Subsection (1)(a)(i), a city legislative body may not impose a tax
2872-2721under this section on:
2873-2722 (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
2874-2723are exempt from taxation under Section 59-12-104; and
2875-2724 (ii) except as provided in Subsection (1)(d), amounts paid or charged for food and food
2876-2725ingredients.
2877-2726 (c) For purposes of this Subsection (1), the location of a transaction shall be
2878-2727determined in accordance with Sections 59-12-211 through 59-12-215.
2879-2728 (d) A city legislative body imposing a tax under this section shall impose the tax on the H.B. 58
2880-Enrolled Copy
3203+3095ingredients.
3204+3096 (f) Except as provided in Subsection (6), the election shall be held at a regular general
3205+3097election or a municipal general election, as those terms are defined in Section 20A-1-102, and
3206+3098shall follow the procedures outlined in Title 11, Chapter 14, Local Government Bonding Act.
3207+3099 (2) If the city or town legislative body determines that a majority of the city's or town's
3208+3100registered voters voting on the imposition of the tax have voted in favor of the imposition of
3209+3101the tax as prescribed in Subsection (1), the city or town legislative body may impose the tax by
3210+3102a majority vote of all members of the legislative body.
3211+3103 (3) Subject to Section 59-12-1403, revenue collected from a tax imposed under
3212+3104Subsection (2) shall be expended:
3213+3105 (a) to finance cultural facilities, recreational facilities, and zoological facilities within
3214+3106the city or town or within the geographic area of entities that are parties to an interlocal
3215+3107agreement, to which the city or town is a party, providing for cultural facilities, recreational
3216+3108facilities, or zoological facilities;
3217+3109 (b) to finance ongoing operating expenses of:
3218+3110 (i) recreational facilities described in Subsection (3)(a) within the city or town or
3219+3111within the geographic area of entities that are parties to an interlocal agreement, to which the
3220+3112city or town is a party, providing for recreational facilities; or
3221+3113 (ii) botanical organizations, cultural organizations, and zoological organizations within
3222+3114the city or town or within the geographic area of entities that are parties to an interlocal
3223+3115agreement, to which the city or town is a party, providing for the support of botanical
3224+3116organizations, cultural organizations, or zoological organizations; and
3225+3117 (c) as stated in the opinion question described in Subsection (1).
3226+3118 (4) (a) Except as provided in Subsection (4)(b), a tax authorized under this part shall
3227+3119be:
3228+3120 (i) administered, collected, and enforced in accordance with:
3229+3121 (A) the same procedures used to administer, collect, and enforce the tax under:
3230+3122 (I) Part 1, Tax Collection; or
3231+3123 (II) Part 2, Local Sales and Use Tax Act; and
3232+3124 (B) Chapter 1, General Taxation Policies; and
3233+3125 (ii) (A) levied for a period of eight years; and 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
28813234 - 102 -
2882-2729purchase price or sales price for amounts paid or charged for food and food ingredients if the
2883-2730food and food ingredients are sold as part of a bundled transaction attributable to food and food
2884-2731ingredients and tangible personal property other than food and food ingredients.
2885-2732 (2) (a) Before imposing a tax under Subsection (1)(a), a city legislative body shall
2886-2733obtain approval to impose the tax from a majority of the:
2887-2734 (i) members of the city legislative body; and
2888-2735 (ii) city's registered voters voting on the imposition of the tax.
2889-2736 (b) The city legislative body shall conduct the election according to the procedures and
2890-2737requirements of Title 11, Chapter 14, Local Government Bonding Act.
2891-2738 (3) The money collected from a tax imposed under Subsection (1) may only be used to
2892-2739fund:
2893-2740 (a) ongoing operating expenses of a rural city hospital;
2894-2741 (b) the acquisition of land for a rural city hospital; or
2895-2742 (c) the design, construction, equipping, or furnishing of a rural city hospital.
2896-2743 (4) (a) A tax under this section shall be:
2897-2744 (i) except as provided in Subsection (4)(b), administered, collected, and enforced in
2898-2745accordance with:
2899-2746 (A) the same procedures used to administer, collect, and enforce the tax under:
2900-2747 (I) Part 1, Tax Collection; or
2901-2748 (II) Part 2, Local Sales and Use Tax Act; and
2902-2749 (B) Chapter 1, General Taxation Policies; and
2903-2750 (ii) levied for a period of 10 years and may be reauthorized at the end of the ten-year
2904-2751period by the city legislative body as provided in Subsection (1).
2905-2752 (b) A tax under this section is not subject to Subsections 59-12-205(2) through [(6)]
2906-2753(5).
2907-2754 (5) The commission shall retain and deposit an administrative charge in accordance
2908-2755with Section 59-1-306 from the revenue the commission collects from a tax under this section. Enrolled Copy H.B. 58
3235+3126 (B) may be reauthorized at the end of the eight-year period in accordance with this
3236+3127section.
3237+3128 (b) (i) If a tax under this part is imposed for the first time on or after July 1, 2011, the
3238+3129tax shall be levied for a period of 10 years.
3239+3130 (ii) If a tax under this part is reauthorized in accordance with Subsection (4)(a) on or
3240+3131after July 1, 2011, the tax shall be reauthorized for a ten-year period.
3241+3132 (c) A tax under this section is not subject to Subsections 59-12-205(2) through [(6)]
3242+3133(5).
3243+3134 (5) (a) For purposes of this Subsection (5):
3244+3135 (i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
3245+31364, Annexation.
3246+3137 (ii) "Annexing area" means an area that is annexed into a city or town.
3247+3138 (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a city
3248+3139or town enacts or repeals a tax under this part, the enactment or repeal shall take effect:
3249+3140 (A) on the first day of a calendar quarter; and
3250+3141 (B) after a 90-day period beginning on the date the commission receives notice meeting
3251+3142the requirements of Subsection (5)(b)(ii) from the city or town.
3252+3143 (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
3253+3144 (A) that the city or town will enact or repeal a tax under this part;
3254+3145 (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
3255+3146 (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
3256+3147 (D) if the city or town enacts the tax described in Subsection (5)(b)(ii)(A), the rate of
3257+3148the tax.
3258+3149 (c) (i) If the billing period for a transaction begins before the effective date of the
3259+3150enactment of the tax under this section, the enactment of the tax takes effect on the first day of
3260+3151the first billing period that begins on or after the effective date of the enactment of the tax.
3261+3152 (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
3262+3153period is produced on or after the effective date of the repeal of the tax imposed under this
3263+3154section.
3264+3155 (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
3265+3156sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
29093266 - 103 -
2910-2756 Section 28. Section 59-12-1102 is amended to read:
2911-2757 59-12-1102. Base -- Rate -- Imposition of tax -- Distribution of revenue --
2912-2758Administration -- Administrative charge -- Commission requirement to retain an amount
2913-2759to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal
2914-2760of tax -- Effective date -- Notice requirements.
2915-2761 (1) (a) (i) Subject to Subsections (2) through (6), and in addition to any other tax
2916-2762authorized by this chapter, a county may impose by ordinance a county option sales and use tax
2917-2763of .25% upon the transactions described in Subsection 59-12-103(1).
2918-2764 (ii) Notwithstanding Subsection (1)(a)(i), a county may not impose a tax under this
2919-2765section on the sales and uses described in Section 59-12-104 to the extent the sales and uses are
2920-2766exempt from taxation under Section 59-12-104.
2921-2767 (b) For purposes of this Subsection (1), the location of a transaction shall be
2922-2768determined in accordance with Sections 59-12-211 through 59-12-215.
2923-2769 (c) The county option sales and use tax under this section shall be imposed:
2924-2770 (i) upon transactions that are located within the county, including transactions that are
2925-2771located within municipalities in the county; and
2926-2772 (ii) except as provided in Subsection (1)(d) or (5), beginning on the first day of
2927-2773January:
2928-2774 (A) of the next calendar year after adoption of the ordinance imposing the tax if the
2929-2775ordinance is adopted on or before May 25; or
2930-2776 (B) of the second calendar year after adoption of the ordinance imposing the tax if the
2931-2777ordinance is adopted after May 25.
2932-2778 (d) The county option sales and use tax under this section shall be imposed:
2933-2779 (i) beginning January 1, 1998, if an ordinance adopting the tax imposed on or before
2934-2780September 4, 1997; or
2935-2781 (ii) beginning January 1, 1999, if an ordinance adopting the tax is imposed during 1997
2936-2782but after September 4, 1997. H.B. 58
2937-Enrolled Copy
3267+3157Subsection (5)(b)(i) takes effect:
3268+3158 (A) on the first day of a calendar quarter; and
3269+3159 (B) beginning 60 days after the effective date of the enactment or repeal under
3270+3160Subsection (5)(b)(i).
3271+3161 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3272+3162commission may by rule define the term "catalogue sale."
3273+3163 (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
3274+3164on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
3275+3165part for an annexing area, the enactment or repeal shall take effect:
3276+3166 (A) on the first day of a calendar quarter; and
3277+3167 (B) after a 90-day period beginning on the date the commission receives notice meeting
3278+3168the requirements of Subsection (5)(e)(ii) from the city or town that annexes the annexing area.
3279+3169 (ii) The notice described in Subsection (5)(e)(i)(B) shall state:
3280+3170 (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
3281+3171repeal a tax under this part for the annexing area;
3282+3172 (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
3283+3173 (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
3284+3174 (D) the rate of the tax described in Subsection (5)(e)(ii)(A).
3285+3175 (f) (i) If the billing period for a transaction begins before the effective date of the
3286+3176enactment of the tax under this section, the enactment of the tax takes effect on the first day of
3287+3177the first billing period that begins on or after the effective date of the enactment of the tax.
3288+3178 (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
3289+3179period is produced on or after the effective date of the repeal of the tax imposed under this
3290+3180section.
3291+3181 (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
3292+3182sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
3293+3183Subsection (5)(e)(i) takes effect:
3294+3184 (A) on the first day of a calendar quarter; and
3295+3185 (B) beginning 60 days after the effective date of the enactment or repeal under
3296+3186Subsection (5)(e)(i).
3297+3187 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
29383298 - 104 -
2939-2783 (2) (a) Before imposing a county option sales and use tax under Subsection (1), a
2940-2784county shall hold two public hearings on separate days in geographically diverse locations in
2941-2785the county.
2942-2786 (b) (i) At least one of the hearings required by Subsection (2)(a) shall have a starting
2943-2787time of no earlier than 6 p.m.
2944-2788 (ii) The earlier of the hearings required by Subsection (2)(a) shall be no less than seven
2945-2789days after the day the first advertisement required by Subsection (2)(c) is published.
2946-2790 (c) (i) Before holding the public hearings required by Subsection (2)(a), the county
2947-2791shall advertise:
2948-2792 (A) its intent to adopt a county option sales and use tax;
2949-2793 (B) the date, time, and location of each public hearing; and
2950-2794 (C) a statement that the purpose of each public hearing is to obtain public comments
2951-2795regarding the proposed tax.
2952-2796 (ii) The advertisement shall be published:
2953-2797 (A) in a newspaper of general circulation in the county once each week for the two
2954-2798weeks preceding the earlier of the two public hearings; and
2955-2799 (B) on the Utah Public Notice Website created in Section 63A-16-601, for two weeks
2956-2800preceding the earlier of the two public hearings.
2957-2801 (iii) The advertisement described in Subsection (2)(c)(ii)(A) shall be no less than 1/8
2958-2802page in size, and the type used shall be no smaller than 18 point and surrounded by a 1/4-inch
2959-2803border.
2960-2804 (iv) The advertisement described in Subsection (2)(c)(ii)(A) may not be placed in that
2961-2805portion of the newspaper where legal notices and classified advertisements appear.
2962-2806 (v) In accordance with Subsection (2)(c)(ii)(A), whenever possible:
2963-2807 (A) the advertisement shall appear in a newspaper that is published at least five days a
2964-2808week, unless the only newspaper in the county is published less than five days a week; and
2965-2809 (B) the newspaper selected shall be one of general interest and readership in the Enrolled Copy H.B. 58
3299+3188commission may by rule define the term "catalogue sale."
3300+3189 (6) (a) Before a city or town legislative body submits an opinion question to the
3301+3190residents of the city or town under Subsection (1), the city or town legislative body shall:
3302+3191 (i) submit to the county legislative body in which the city or town is located a written
3303+3192notice of the intent to submit the opinion question to the residents of the city or town; and
3304+3193 (ii) receive from the county legislative body:
3305+3194 (A) a written resolution passed by the county legislative body stating that the county
3306+3195legislative body is not seeking to impose a tax under Part 7, County Option Funding for
3307+3196Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
3308+3197 (B) a written statement that in accordance with Subsection (6)(b) the results of a county
3309+3198opinion question submitted to the residents of the county under Part 7, County Option Funding
3310+3199for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city
3311+3200or town legislative body to submit the opinion question to the residents of the city or town in
3312+3201accordance with this part.
3313+3202 (b) (i) Within 60 days after the day the county legislative body receives from a city or
3314+3203town legislative body described in Subsection (6)(a) the notice of the intent to submit an
3315+3204opinion question to the residents of the city or town, the county legislative body shall provide
3316+3205the city or town legislative body:
3317+3206 (A) the written resolution described in Subsection (6)(a)(ii)(A); or
3318+3207 (B) written notice that the county legislative body will submit an opinion question to
3319+3208the residents of the county under Part 7, County Option Funding for Botanical, Cultural,
3320+3209Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under
3321+3210that part.
3322+3211 (ii) If the county legislative body provides the city or town legislative body the written
3323+3212notice that the county legislative body will submit an opinion question as provided in
3324+3213Subsection (6)(b)(i)(B), the county legislative body shall submit the opinion question by no
3325+3214later than, from the date the county legislative body sends the written notice, the later of:
3326+3215 (A) a 12-month period;
3327+3216 (B) the next regular primary election; or
3328+3217 (C) the next regular general election.
3329+3218 (iii) Within 30 days of the date of the canvass of the election at which the opinion 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
29663330 - 105 -
2967-2810community, and not one of limited subject matter.
2968-2811 (d) The adoption of an ordinance imposing a county option sales and use tax is subject
2969-2812to a local referendum election and shall be conducted as provided in Title 20A, Chapter 7, Part
2970-28136, Local Referenda - Procedures.
2971-2814 (3) (a) Subject to Subsection (5), if the aggregate population of the counties imposing a
2972-2815county option sales and use tax under Subsection (1) is less than 75% of the state population,
2973-2816the tax levied under Subsection (1) shall be distributed to the county in which the tax was
2974-2817collected.
2975-2818 (b) Subject to Subsection (5), if the aggregate population of the counties imposing a
2976-2819county option sales and use tax under Subsection (1) is greater than or equal to 75% of the state
2977-2820population:
2978-2821 (i) 50% of the tax collected under Subsection (1) in each county shall be distributed to
2979-2822the county in which the tax was collected; and
2980-2823 (ii) except as provided in Subsection (3)(c), 50% of the tax collected under Subsection
2981-2824(1) in each county shall be distributed proportionately among all counties imposing the tax,
2982-2825based on the total population of each county.
2983-2826 (c) Except as provided in Subsection (5), the amount to be distributed annually to a
2984-2827county under Subsection (3)(b)(ii), when combined with the amount distributed to the county
2985-2828under Subsection (3)(b)(i), does not equal at least $75,000, then:
2986-2829 (i) the amount to be distributed annually to that county under Subsection (3)(b)(ii) shall
2987-2830be increased so that, when combined with the amount distributed to the county under
2988-2831Subsection (3)(b)(i), the amount distributed annually to the county is $75,000; and
2989-2832 (ii) the amount to be distributed annually to all other counties under Subsection
2990-2833(3)(b)(ii) shall be reduced proportionately to offset the additional amount distributed under
2991-2834Subsection (3)(c)(i).
2992-2835 (d) The commission shall establish rules to implement the distribution of the tax under
2993-2836Subsections (3)(a), (b), and (c). H.B. 58
2994-Enrolled Copy
3331+3219question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the
3332+3220city or town legislative body described in Subsection (6)(a) written results of the opinion
3333+3221question submitted by the county legislative body under Part 7, County Option Funding for
3334+3222Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, indicating that:
3335+3223 (A) (I) the city or town legislative body may not impose a tax under this part because a
3336+3224majority of the county's registered voters voted in favor of the county imposing the tax and the
3337+3225county legislative body by a majority vote approved the imposition of the tax; or
3338+3226 (II) for at least 12 months from the date the written results are submitted to the city or
3339+3227town legislative body, the city or town legislative body may not submit to the county legislative
3340+3228body a written notice of the intent to submit an opinion question under this part because a
3341+3229majority of the county's registered voters voted against the county imposing the tax and the
3342+3230majority of the registered voters who are residents of the city or town described in Subsection
3343+3231(6)(a) voted against the imposition of the county tax; or
3344+3232 (B) the city or town legislative body may submit the opinion question to the residents
3345+3233of the city or town in accordance with this part because although a majority of the county's
3346+3234registered voters voted against the county imposing the tax, the majority of the registered voters
3347+3235who are residents of the city or town voted for the imposition of the county tax.
3348+3236 (c) Notwithstanding Subsection (6)(b), at any time a county legislative body may
3349+3237provide a city or town legislative body described in Subsection (6)(a) a written resolution
3350+3238passed by the county legislative body stating that the county legislative body is not seeking to
3351+3239impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and
3352+3240Zoological Organizations or Facilities, which permits the city or town legislative body to
3353+3241submit under Subsection (1) an opinion question to the city's or town's residents.
3354+3242 Section 32. Section 59-12-2103 is amended to read:
3355+3243 59-12-2103. Imposition of tax -- Base -- Rate -- Expenditure of revenue collected
3356+3244from the tax -- Administration, collection, and enforcement of tax by commission --
3357+3245Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice.
3358+3246 (1) (a) As used in this section, "eligible city or town" means a city or town that
3359+3247imposed a tax under this part on July 1, 2016.
3360+3248 (b) Subject to the other provisions of this section and except as provided in Subsection
3361+3249(2) or (3), the legislative body of an eligible city or town may impose a sales and use tax of up 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
29953362 - 106 -
2996-2837 (4) (a) Except as provided in Subsection (4)(b) or (c), a tax authorized under this part
2997-2838shall be administered, collected, and enforced in accordance with:
2998-2839 (i) the same procedures used to administer, collect, and enforce the tax under:
2999-2840 (A) Part 1, Tax Collection; or
3000-2841 (B) Part 2, Local Sales and Use Tax Act; and
3001-2842 (ii) Chapter 1, General Taxation Policies.
3002-2843 (b) A tax under this part is not subject to Subsections 59-12-205(2) through [(6)] (5).
3003-2844 (c) (i) Subject to Subsection (4)(c)(ii), the commission shall retain and deposit an
3004-2845administrative charge in accordance with Section 59-1-306 from the revenue the commission
3005-2846collects from a tax under this part.
3006-2847 (ii) Notwithstanding Section 59-1-306, the administrative charge described in
3007-2848Subsection (4)(c)(i) shall be calculated by taking a percentage described in Section 59-1-306 of
3008-2849the distribution amounts resulting after:
3009-2850 (A) the applicable distribution calculations under Subsection (3) have been made; and
3010-2851 (B) the commission retains the amount required by Subsection (5).
3011-2852 (5) (a) Beginning on July 1, 2009, the commission shall calculate and retain a portion
3012-2853of the sales and use tax collected under this part as provided in this Subsection (5).
3013-2854 (b) For a county that imposes a tax under this part, the commission shall calculate a
3014-2855percentage each month by dividing the sales and use tax collected under this part for that
3015-2856month within the boundaries of that county by the total sales and use tax collected under this
3016-2857part for that month within the boundaries of all of the counties that impose a tax under this part.
3017-2858 (c) For a county that imposes a tax under this part, the commission shall retain each
3018-2859month an amount equal to the product of:
3019-2860 (i) the percentage the commission determines for the month under Subsection (5)(b)
3020-2861for the county; and
3021-2862 (ii) $6,354.
3022-2863 (d) The commission shall deposit an amount the commission retains in accordance Enrolled Copy H.B. 58
3363+3250to .20% on the transactions:
3364+3251 (i) described in Subsection 59-12-103(1); and
3365+3252 (ii) within the city or town.
3366+3253 (c) A city or town legislative body that imposes a tax under Subsection (1)(b) shall
3367+3254expend the revenue collected from the tax for the same purposes for which the city or town
3368+3255may expend the city's or town's general fund revenue.
3369+3256 (d) For purposes of this Subsection (1), the location of a transaction shall be
3370+3257determined in accordance with Sections 59-12-211 through 59-12-215.
3371+3258 (2) (a) A city or town legislative body may not impose a tax under this section on:
3372+3259 (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
3373+3260are exempt from taxation under Section 59-12-104; and
3374+3261 (ii) except as provided in Subsection (2)(b), amounts paid or charged for food and food
3375+3262ingredients.
3376+3263 (b) A city or town legislative body imposing a tax under this section shall impose the
3377+3264tax on the purchase price or sales price for amounts paid or charged for food and food
3378+3265ingredients if the food and food ingredients are sold as part of a bundled transaction attributable
3379+3266to food and food ingredients and tangible personal property other than food and food
3380+3267ingredients.
3381+3268 (3) An eligible city or town may impose a tax under this part until no later than June
3382+326930, 2030.
3383+3270 (4) The commission shall transmit revenue collected within a city or town from a tax
3384+3271under this part:
3385+3272 (a) to the city or town legislative body;
3386+3273 (b) monthly; and
3387+3274 (c) by electronic funds transfer.
3388+3275 (5) (a) Except as provided in Subsection (5)(b), the commission shall administer,
3389+3276collect, and enforce a tax under this part in accordance with:
3390+3277 (i) the same procedures used to administer, collect, and enforce the tax under:
3391+3278 (A) Part 1, Tax Collection; or
3392+3279 (B) Part 2, Local Sales and Use Tax Act; and
3393+3280 (ii) Chapter 1, General Taxation Policies. 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
30233394 - 107 -
3024-2864with this Subsection (5) into the Qualified Emergency Food Agencies Fund created by Section
3025-286535A-8-1009.
3026-2866 (e) An amount the commission deposits into the Qualified Emergency Food Agencies
3027-2867Fund shall be expended as provided in Section 35A-8-1009.
3028-2868 (6) (a) For purposes of this Subsection (6):
3029-2869 (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, County
3030-2870Consolidations and Annexations.
3031-2871 (ii) "Annexing area" means an area that is annexed into a county.
3032-2872 (b) (i) Except as provided in Subsection (6)(c) or (d), if, on or after July 1, 2004, a
3033-2873county enacts or repeals a tax under this part:
3034-2874 (A) (I) the enactment shall take effect as provided in Subsection (1)(c); or
3035-2875 (II) the repeal shall take effect on the first day of a calendar quarter; and
3036-2876 (B) after a 90-day period beginning on the date the commission receives notice meeting
3037-2877the requirements of Subsection (6)(b)(ii) from the county.
3038-2878 (ii) The notice described in Subsection (6)(b)(i)(B) shall state:
3039-2879 (A) that the county will enact or repeal a tax under this part;
3040-2880 (B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A);
3041-2881 (C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and
3042-2882 (D) if the county enacts the tax described in Subsection (6)(b)(ii)(A), the rate of the
3043-2883tax.
3044-2884 (c) (i) If the billing period for a transaction begins before the effective date of the
3045-2885enactment of the tax under Subsection (1), the enactment of the tax takes effect on the first day
3046-2886of the first billing period that begins on or after the effective date of the enactment of the tax.
3047-2887 (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
3048-2888period is produced on or after the effective date of the repeal of the tax imposed under
3049-2889Subsection (1).
3050-2890 (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of H.B. 58
3051-Enrolled Copy
3395+3281 (b) A tax under this part is not subject to Subsections 59-12-205(2) through [(6)] (5).
3396+3282 (6) The commission shall retain and deposit an administrative charge in accordance
3397+3283with Section 59-1-306 from the revenue the commission collects from a tax under this part.
3398+3284 (7) (a) (i) Except as provided in Subsection (7)(b) or (c), if, on or after January 1, 2009,
3399+3285a city or town enacts or repeals a tax or changes the rate of a tax under this part, the enactment,
3400+3286repeal, or change shall take effect:
3401+3287 (A) on the first day of a calendar quarter; and
3402+3288 (B) after a 90-day period beginning on the date the commission receives notice meeting
3403+3289the requirements of Subsection (7)(a)(i) from the city or town.
3404+3290 (ii) The notice described in Subsection (7)(a)(i)(B) shall state:
3405+3291 (A) that the city or town will enact or repeal a tax or change the rate of the tax under
3406+3292this part;
3407+3293 (B) the statutory authority for the tax described in Subsection (7)(a)(ii)(A);
3408+3294 (C) the effective date of the tax described in Subsection (7)(a)(ii)(A); and
3409+3295 (D) if the city or town enacts the tax or changes the rate of the tax described in
3410+3296Subsection (7)(a)(ii)(A), the rate of the tax.
3411+3297 (b) (i) If the billing period for a transaction begins before the enactment of the tax or
3412+3298the tax rate increase under Subsection (1), the enactment of the tax or the tax rate increase takes
3413+3299effect on the first day of the first billing period that begins on or after the effective date of the
3414+3300enactment of the tax or the tax rate increase.
3415+3301 (ii) If the billing period for a transaction begins before the effective date of the repeal
3416+3302of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax
3417+3303rate decrease applies to a billing period if the billing statement for the billing period is rendered
3418+3304on or after the effective date of the repeal of the tax or the tax rate decrease.
3419+3305 (c) (i) If a tax due under this part on a catalogue sale is computed on the basis of sales
3420+3306and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax
3421+3307described in Subsection (7)(a)(i) takes effect:
3422+3308 (A) on the first day of a calendar quarter; and
3423+3309 (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
3424+3310rate of the tax under Subsection (7)(a)(i).
3425+3311 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
30523426 - 108 -
3053-2891sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
3054-2892Subsection (6)(b)(i) takes effect:
3055-2893 (A) on the first day of a calendar quarter; and
3056-2894 (B) beginning 60 days after the effective date of the enactment or repeal under
3057-2895Subsection (6)(b)(i).
3058-2896 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3059-2897commission may by rule define the term "catalogue sale."
3060-2898 (e) (i) Except as provided in Subsection (6)(f) or (g), if, for an annexation that occurs
3061-2899on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
3062-2900part for an annexing area, the enactment or repeal shall take effect:
3063-2901 (A) on the first day of a calendar quarter; and
3064-2902 (B) after a 90-day period beginning on the date the commission receives notice meeting
3065-2903the requirements of Subsection (6)(e)(ii) from the county that annexes the annexing area.
3066-2904 (ii) The notice described in Subsection (6)(e)(i)(B) shall state:
3067-2905 (A) that the annexation described in Subsection (6)(e)(i) will result in an enactment or
3068-2906repeal of a tax under this part for the annexing area;
3069-2907 (B) the statutory authority for the tax described in Subsection (6)(e)(ii)(A);
3070-2908 (C) the effective date of the tax described in Subsection (6)(e)(ii)(A); and
3071-2909 (D) the rate of the tax described in Subsection (6)(e)(ii)(A).
3072-2910 (f) (i) If the billing period for a transaction begins before the effective date of the
3073-2911enactment of the tax under Subsection (1), the enactment of the tax takes effect on the first day
3074-2912of the first billing period that begins on or after the effective date of the enactment of the tax.
3075-2913 (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
3076-2914period is produced on or after the effective date of the repeal of the tax imposed under
3077-2915Subsection (1).
3078-2916 (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
3079-2917sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Enrolled Copy H.B. 58
3427+3312commission may by rule define the term "catalogue sale."
3428+3313 (d) (i) Except as provided in Subsection (7)(e) or (f), if, for an annexation that occurs
3429+3314on or after January 1, 2009, the annexation will result in the enactment, repeal, or change in the
3430+3315rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take
3431+3316effect:
3432+3317 (A) on the first day of a calendar quarter; and
3433+3318 (B) after a 90-day period beginning on the date the commission receives notice meeting
3434+3319the requirements of Subsection (7)(d)(ii) from the city or town that annexes the annexing area.
3435+3320 (ii) The notice described in Subsection (7)(d)(i)(B) shall state:
3436+3321 (A) that the annexation described in Subsection (7)(d)(i)(B) will result in the
3437+3322enactment, repeal, or change in the rate of a tax under this part for the annexing area;
3438+3323 (B) the statutory authority for the tax described in Subsection (7)(d)(ii)(A);
3439+3324 (C) the effective date of the tax described in Subsection (7)(d)(ii)(A); and
3440+3325 (D) if the city or town enacts the tax or changes the rate of the tax described in
3441+3326Subsection (7)(d)(ii)(A), the rate of the tax.
3442+3327 (e) (i) If the billing period for a transaction begins before the effective date of the
3443+3328enactment of the tax or a tax rate increase under Subsection (1), the enactment of a tax or a tax
3444+3329rate increase takes effect on the first day of the first billing period that begins on or after the
3445+3330effective date of the enactment of the tax or the tax rate increase.
3446+3331 (ii) If the billing period for a transaction begins before the effective date of the repeal
3447+3332of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax
3448+3333rate decrease applies to a billing period if the billing statement for the billing period is rendered
3449+3334on or after the effective date of the repeal of the tax or the tax rate decrease.
3450+3335 (f) (i) If a tax due under this part on a catalogue sale is computed on the basis of sales
3451+3336and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax
3452+3337described in Subsection (7)(d)(i) takes effect:
3453+3338 (A) on the first day of a calendar quarter; and
3454+3339 (B) beginning 60 days after the effective date of the enactment, repeal, or change under
3455+3340Subsection (7)(d)(i).
3456+3341 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3457+3342commission may by rule define the term "catalogue sale." 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
30803458 - 109 -
3081-2918Subsection (6)(e)(i) takes effect:
3082-2919 (A) on the first day of a calendar quarter; and
3083-2920 (B) beginning 60 days after the effective date of the enactment or repeal under
3084-2921Subsection (6)(e)(i).
3085-2922 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3086-2923commission may by rule define the term "catalogue sale."
3087-2924 Section 29. Section 59-12-1201 is amended to read:
3088-2925 59-12-1201. Motor vehicle rental tax -- Rate -- Exemptions -- Administration,
3089-2926collection, and enforcement of tax -- Administrative charge -- Deposits.
3090-2927 (1) (a) Except as provided in Subsection (3), there is imposed a tax of 2.5% on all
3091-2928short-term leases and rentals of motor vehicles not exceeding 30 days.
3092-2929 (b) The tax imposed in this section is in addition to all other state, county, or municipal
3093-2930fees and taxes imposed on rentals of motor vehicles.
3094-2931 (2) (a) Subject to Subsection (2)(b), a tax rate repeal or tax rate change for the tax
3095-2932imposed under Subsection (1) shall take effect on the first day of a calendar quarter.
3096-2933 (b) (i) For a transaction subject to a tax under Subsection (1), a tax rate increase shall
3097-2934take effect on the first day of the first billing period:
3098-2935 (A) that begins after the effective date of the tax rate increase; and
3099-2936 (B) if the billing period for the transaction begins before the effective date of a tax rate
3100-2937increase imposed under Subsection (1).
3101-2938 (ii) For a transaction subject to a tax under Subsection (1), the repeal of a tax or a tax
3102-2939rate decrease shall take effect on the first day of the last billing period:
3103-2940 (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
3104-2941and
3105-2942 (B) if the billing period for the transaction begins before the effective date of the repeal
3106-2943of the tax or the tax rate decrease imposed under Subsection (1).
3107-2944 (3) A motor vehicle is exempt from the tax imposed under Subsection (1) if: H.B. 58
3108-Enrolled Copy
3459+3343 Section 33. Section 59-12-2206 is amended to read:
3460+3344 59-12-2206. Administration, collection, and enforcement of a sales and use tax
3461+3345under this part -- Transmission of revenue monthly by electronic funds transfer --
3462+3346Transfer of revenue to a public transit district or eligible political subdivision.
3463+3347 (1) Except as provided in Subsection (2), the commission shall administer, collect, and
3464+3348enforce a sales and use tax imposed under this part.
3465+3349 (2) The commission shall administer, collect, and enforce a sales and use tax imposed
3466+3350under this part in accordance with:
3467+3351 (a) the same procedures used to administer, collect, and enforce a tax under:
3468+3352 (i) Part 1, Tax Collection; or
3469+3353 (ii) Part 2, Local Sales and Use Tax Act; and
3470+3354 (b) Chapter 1, General Taxation Policies.
3471+3355 (3) A sales and use tax under this part is not subject to Subsections 59-12-205(2)
3472+3356through [(6)] (5).
3473+3357 (4) Subject to Section 59-12-2207 and except as provided in Subsection (5) or another
3474+3358provision of this part, the state treasurer shall transmit revenue collected within a county, city,
3475+3359or town from a sales and use tax under this part to the county, city, or town legislative body
3476+3360monthly by electronic funds transfer.
3477+3361 (5) (a) Subject to Section 59-12-2207, and except as provided in Subsection (5)(b), the
3478+3362state treasurer shall transfer revenue collected within a county, city, or town from a sales and
3479+3363use tax under this part directly to a public transit district organized under Title 17B, Chapter 2a,
3480+3364Part 8, Public Transit District Act, or an eligible political subdivision as defined in Section
3481+336559-12-2219, if the county, city, or town legislative body:
3482+3366 (i) provides written notice to the commission and the state treasurer requesting the
3483+3367transfer; and
3484+3368 (ii) designates the public transit district or eligible political subdivision to which the
3485+3369county, city, or town legislative body requests the state treasurer to transfer the revenue.
3486+3370 (b) The commission shall transmit a portion of the revenue collected within a county,
3487+3371city, or town from a sales and use tax under this part that would be transferred to a public
3488+3372transit district or an eligible political subdivision under Subsection (5)(a) to the county, city, or
3489+3373town to fund public transit fixed guideway safety oversight under Section 72-1-214 if the 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
31093490 - 110 -
3110-2945 (a) the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;
3111-2946 (b) the motor vehicle is rented as a personal household goods moving van; or
3112-2947 (c) the lease or rental of the motor vehicle is made for the purpose of temporarily
3113-2948replacing a person's motor vehicle that is being repaired pursuant to a repair agreement or an
3114-2949insurance agreement.
3115-2950 (4) (a) (i) The tax authorized under this section shall be administered, collected, and
3116-2951enforced in accordance with:
3117-2952 (A) the same procedures used to administer, collect, and enforce the tax under Part 1,
3118-2953Tax Collection; and
3119-2954 (B) Chapter 1, General Taxation Policies.
3120-2955 (ii) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject to
3121-2956Subsections [59-12-103(4) through (10)] 59-12-103(4) through (9) or Section 59-12-107.1 or
3122-295759-12-123.
3123-2958 (b) The commission shall retain and deposit an administrative charge in accordance
3124-2959with Section 59-1-306 from the revenues the commission collects from a tax under this part.
3125-2960 (c) Except as provided under Subsection (4)(b), all revenue received by the
3126-2961commission under this section shall be deposited daily with the state treasurer and credited
3127-2962monthly to the Marda Dillree Corridor Preservation Fund under Section 72-2-117.
3128-2963 Section 30. Section 59-12-1302 is amended to read:
3129-2964 59-12-1302. Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax
3130-2965rate change -- Effective date -- Notice requirements -- Administration, collection, and
3131-2966enforcement of tax -- Administrative charge.
3132-2967 (1) Beginning on or after January 1, 1998, the governing body of a town may impose a
3133-2968tax as provided in this part in an amount that does not exceed 1%.
3134-2969 (2) A town may impose a tax as provided in this part if the town imposed a license fee
3135-2970or tax on businesses based on gross receipts under Section 10-1-203 on or before January 1,
3136-29711996. Enrolled Copy H.B. 58
3491+3374county, city, or town legislative body:
3492+3375 (i) provides written notice to the commission and the state treasurer requesting the
3493+3376transfer; and
3494+3377 (ii) specifies the amount of revenue required to be transmitted to the county, city, or
3495+3378town.
3496+3379 Section 34. Section 63G-2-302 is amended to read:
3497+3380 63G-2-302. Private records.
3498+3381 (1) The following records are private:
3499+3382 (a) records concerning an individual's eligibility for unemployment insurance benefits,
3500+3383social services, welfare benefits, or the determination of benefit levels;
3501+3384 (b) records containing data on individuals describing medical history, diagnosis,
3502+3385condition, treatment, evaluation, or similar medical data;
3503+3386 (c) records of publicly funded libraries that when examined alone or with other records
3504+3387identify a patron;
3505+3388 (d) records received by or generated by or for:
3506+3389 (i) the Independent Legislative Ethics Commission, except for:
3507+3390 (A) the commission's summary data report that is required under legislative rule; and
3508+3391 (B) any other document that is classified as public under legislative rule; or
3509+3392 (ii) a Senate or House Ethics Committee in relation to the review of ethics complaints,
3510+3393unless the record is classified as public under legislative rule;
3511+3394 (e) records received by, or generated by or for, the Independent Executive Branch
3512+3395Ethics Commission, except as otherwise expressly provided in Title 63A, Chapter 14, Review
3513+3396of Executive Branch Ethics Complaints;
3514+3397 (f) records received or generated for a Senate confirmation committee concerning
3515+3398character, professional competence, or physical or mental health of an individual:
3516+3399 (i) if, prior to the meeting, the chair of the committee determines release of the records:
3517+3400 (A) reasonably could be expected to interfere with the investigation undertaken by the
3518+3401committee; or
3519+3402 (B) would create a danger of depriving a person of a right to a fair proceeding or
3520+3403impartial hearing; and
3521+3404 (ii) after the meeting, if the meeting was closed to the public; 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
31373522 - 111 -
3138-2972 (3) A town imposing a tax under this section shall:
3139-2973 (a) except as provided in Subsection (4), impose the tax on the transactions described
3140-2974in Subsection 59-12-103(1) located within the town; and
3141-2975 (b) provide an effective date for the tax as provided in Subsection (5).
3142-2976 (4) (a) A town may not impose a tax under this section on:
3143-2977 (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
3144-2978are exempt from taxation under Section 59-12-104; and
3145-2979 (ii) except as provided in Subsection (4)(c), amounts paid or charged for food and food
3146-2980ingredients.
3147-2981 (b) For purposes of this Subsection (4), the location of a transaction shall be
3148-2982determined in accordance with Sections 59-12-211 through 59-12-215.
3149-2983 (c) A town imposing a tax under this section shall impose the tax on the purchase price
3150-2984or sales price for amounts paid or charged for food and food ingredients if the food and food
3151-2985ingredients are sold as part of a bundled transaction attributable to food and food ingredients
3152-2986and tangible personal property other than food and food ingredients.
3153-2987 (5) (a) For purposes of this Subsection (5):
3154-2988 (i) "Annexation" means an annexation to a town under Title 10, Chapter 2, Part 4,
3155-2989Annexation.
3156-2990 (ii) "Annexing area" means an area that is annexed into a town.
3157-2991 (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a
3158-2992town enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal,
3159-2993or change shall take effect:
3160-2994 (A) on the first day of a calendar quarter; and
3161-2995 (B) after a 90-day period beginning on the date the commission receives notice meeting
3162-2996the requirements of Subsection (5)(b)(ii) from the town.
3163-2997 (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
3164-2998 (A) that the town will enact or repeal a tax or change the rate of a tax under this part; H.B. 58
3165-Enrolled Copy
3523+3405 (g) employment records concerning a current or former employee of, or applicant for
3524+3406employment with, a governmental entity that would disclose that individual's home address,
3525+3407home telephone number, social security number, insurance coverage, marital status, or payroll
3526+3408deductions;
3527+3409 (h) records or parts of records under Section 63G-2-303 that a current or former
3528+3410employee identifies as private according to the requirements of that section;
3529+3411 (i) that part of a record indicating a person's social security number or federal employer
3530+3412identification number if provided under Section 31A-23a-104, 31A-25-202, 31A-26-202,
3531+341358-1-301, 58-55-302, 61-1-4, or 61-2f-203;
3532+3414 (j) that part of a voter registration record identifying a voter's:
3533+3415 (i) driver license or identification card number;
3534+3416 (ii) social security number, or last four digits of the social security number;
3535+3417 (iii) email address;
3536+3418 (iv) date of birth; or
3537+3419 (v) phone number;
3538+3420 (k) a voter registration record that is classified as a private record by the lieutenant
3539+3421governor or a county clerk under Subsection 20A-2-101.1(5)(a), 20A-2-104(4)(h), or
3540+342220A-2-204(4)(b);
3541+3423 (l) a voter registration record that is withheld under Subsection 20A-2-104(7);
3542+3424 (m) a withholding request form described in Subsections 20A-2-104(7) and (8) and any
3543+3425verification submitted in support of the form;
3544+3426 (n) a record that:
3545+3427 (i) contains information about an individual;
3546+3428 (ii) is voluntarily provided by the individual; and
3547+3429 (iii) goes into an electronic database that:
3548+3430 (A) is designated by and administered under the authority of the Chief Information
3549+3431Officer; and
3550+3432 (B) acts as a repository of information about the individual that can be electronically
3551+3433retrieved and used to facilitate the individual's online interaction with a state agency;
3552+3434 (o) information provided to the Commissioner of Insurance under:
3553+3435 (i) Subsection 31A-23a-115(3)(a); 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
31663554 - 112 -
3167-2999 (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
3168-3000 (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
3169-3001 (D) if the town enacts the tax or changes the rate of the tax described in Subsection
3170-3002(5)(b)(ii)(A), the rate of the tax.
3171-3003 (c) (i) If the billing period for the transaction begins before the effective date of the
3172-3004enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of
3173-3005the tax or the tax rate increase takes effect on the first day of the first billing period that begins
3174-3006on or after the effective date of the enactment of the tax or the tax rate increase.
3175-3007 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
3176-3008statement for the billing period is produced on or after the effective date of the repeal of the tax
3177-3009or the tax rate decrease imposed under Subsection (1).
3178-3010 (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
3179-3011sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of
3180-3012a tax described in Subsection (5)(b)(i) takes effect:
3181-3013 (A) on the first day of a calendar quarter; and
3182-3014 (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
3183-3015rate of the tax under Subsection (5)(b)(i).
3184-3016 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3185-3017commission may by rule define the term "catalogue sale."
3186-3018 (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
3187-3019on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the
3188-3020rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take
3189-3021effect:
3190-3022 (A) on the first day of a calendar quarter; and
3191-3023 (B) after a 90-day period beginning on the date the commission receives notice meeting
3192-3024the requirements of Subsection (5)(e)(ii) from the town that annexes the annexing area.
3193-3025 (ii) The notice described in Subsection (5)(e)(i)(B) shall state: Enrolled Copy H.B. 58
3555+3436 (ii) Subsection 31A-23a-302(4); or
3556+3437 (iii) Subsection 31A-26-210(4);
3557+3438 (p) information obtained through a criminal background check under Title 11, Chapter
3558+343940, Criminal Background Checks by Political Subdivisions Operating Water Systems;
3559+3440 (q) information provided by an offender that is:
3560+3441 (i) required by the registration requirements of Title 77, Chapter 41, Sex and Kidnap
3561+3442Offender Registry or Title 77, Chapter 43, Child Abuse Offender Registry; and
3562+3443 (ii) not required to be made available to the public under Subsection 77-41-110(4) or
3563+344477-43-108(4);
3564+3445 (r) a statement and any supporting documentation filed with the attorney general in
3565+3446accordance with Section 34-45-107, if the federal law or action supporting the filing involves
3566+3447homeland security;
3567+3448 (s) electronic toll collection customer account information received or collected under
3568+3449Section 72-6-118 and customer information described in Section 17B-2a-815 received or
3569+3450collected by a public transit district, including contact and payment information and customer
3570+3451travel data;
3571+3452 (t) an email address provided by a military or overseas voter under Section
3572+345320A-16-501;
3573+3454 (u) a completed military-overseas ballot that is electronically transmitted under Title
3574+345520A, Chapter 16, Uniform Military and Overseas Voters Act;
3575+3456 (v) records received by or generated by or for the Political Subdivisions Ethics Review
3576+3457Commission established in Section 63A-15-201, except for:
3577+3458 (i) the commission's summary data report that is required in Section 63A-15-202; and
3578+3459 (ii) any other document that is classified as public in accordance with Title 63A,
3579+3460Chapter 15, Political Subdivisions Ethics Review Commission;
3580+3461 (w) a record described in Section 53G-9-604 that verifies that a parent was notified of
3581+3462an incident or threat;
3582+3463 (x) a criminal background check or credit history report conducted in accordance with
3583+3464Section 63A-3-201;
3584+3465 (y) a record described in Subsection 53-5a-104(7);
3585+3466 (z) on a record maintained by a county for the purpose of administering property taxes, 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
31943586 - 113 -
3195-3026 (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment,
3196-3027repeal, or change in the rate of a tax under this part for the annexing area;
3197-3028 (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
3198-3029 (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
3199-3030 (D) if the town enacts the tax or changes the rate of the tax described in Subsection
3200-3031(5)(e)(ii)(A), the rate of the tax.
3201-3032 (f) (i) If the billing period for a transaction begins before the effective date of the
3202-3033enactment of the tax or the tax rate increase imposed under Subsection (1), the enactment of
3203-3034the tax or the tax rate increase takes effect on the first day of the first billing period that begins
3204-3035on or after the effective date of the enactment of the tax or the tax rate increase.
3205-3036 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
3206-3037statement for the billing period is produced on or after the effective date of the repeal of the tax
3207-3038or the tax rate decrease imposed under Subsection (1).
3208-3039 (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
3209-3040sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of
3210-3041a tax described in Subsection (5)(e)(i) takes effect:
3211-3042 (A) on the first day of a calendar quarter; and
3212-3043 (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
3213-3044rate of the tax under Subsection (5)(e)(i).
3214-3045 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3215-3046commission may by rule define the term "catalogue sale."
3216-3047 (6) The commission shall:
3217-3048 (a) distribute the revenue generated by the tax under this section to the town imposing
3218-3049the tax; and
3219-3050 (b) except as provided in Subsection (8), administer, collect, and enforce the tax
3220-3051authorized under this section in accordance with:
3221-3052 (i) the same procedures used to administer, collect, and enforce the tax under: H.B. 58
3222-Enrolled Copy
3587+3467an individual's:
3588+3468 (i) email address;
3589+3469 (ii) phone number; or
3590+3470 (iii) personal financial information related to a person's payment method;
3591+3471 (aa) a record submitted by a taxpayer to establish the taxpayer's eligibility for an
3592+3472exemption, deferral, abatement, or relief under:
3593+3473 (i) [Title 59, Chapter 2, Part 11, Exemptions, Deferrals, and Abatements] Title 59,
3594+3474Chapter 2, Part 11, Exemptions;
3595+3475 (ii) Title 59, Chapter 2, Part 12, Property Tax Relief;
3596+3476 (iii) Title 59, Chapter 2, Part 18, Tax Deferral and Tax Abatement; or
3597+3477 (iv) Title 59, Chapter 2, Part 19, Armed Forces Exemptions;
3598+3478 (bb) a record provided by the State Tax Commission in response to a request under
3599+3479Subsection 59-1-403(4)(y)(iii);
3600+3480 (cc) a record of the Child Welfare Legislative Oversight Panel regarding an individual
3601+3481child welfare case, as described in Subsection 36-33-103(3); and
3602+3482 (dd) a record relating to drug or alcohol testing of a state employee under Section
3603+348363A-17-1004.
3604+3484 (2) The following records are private if properly classified by a governmental entity:
3605+3485 (a) records concerning a current or former employee of, or applicant for employment
3606+3486with a governmental entity, including performance evaluations and personal status information
3607+3487such as race, religion, or disabilities, but not including records that are public under Subsection
3608+348863G-2-301(2)(b) or 63G-2-301(3)(o) or private under Subsection (1)(b);
3609+3489 (b) records describing an individual's finances, except that the following are public:
3610+3490 (i) records described in Subsection 63G-2-301(2);
3611+3491 (ii) information provided to the governmental entity for the purpose of complying with
3612+3492a financial assurance requirement; or
3613+3493 (iii) records that must be disclosed in accordance with another statute;
3614+3494 (c) records of independent state agencies if the disclosure of those records would
3615+3495conflict with the fiduciary obligations of the agency;
3616+3496 (d) other records containing data on individuals the disclosure of which constitutes a
3617+3497clearly unwarranted invasion of personal privacy; 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
32233618 - 114 -
3224-3053 (A) Part 1, Tax Collection; or
3225-3054 (B) Part 2, Local Sales and Use Tax Act; and
3226-3055 (ii) Chapter 1, General Taxation Policies.
3227-3056 (7) The commission shall retain and deposit an administrative charge in accordance
3228-3057with Section 59-1-306 from the revenue the commission collects from a tax under this part.
3229-3058 (8) A tax under this section is not subject to Subsections 59-12-205(2) through [(6)]
3230-3059(5).
3231-3060 Section 31. Section 59-12-1402 is amended to read:
3232-3061 59-12-1402. Opinion question election -- Base -- Rate -- Imposition of tax --
3233-3062Expenditure of revenue -- Enactment or repeal of tax -- Effective date -- Notice
3234-3063requirements.
3235-3064 (1) (a) Subject to the other provisions of this section, a city or town legislative body
3236-3065subject to this part may submit an opinion question to the residents of that city or town, by
3237-3066majority vote of all members of the legislative body, so that each resident of the city or town
3238-3067has an opportunity to express the resident's opinion on the imposition of a local sales and use
3239-3068tax of .1% on the transactions described in Subsection 59-12-103(1) located within the city or
3240-3069town, to:
3241-3070 (i) fund cultural facilities, recreational facilities, and zoological facilities and botanical
3242-3071organizations, cultural organizations, and zoological organizations in that city or town; or
3243-3072 (ii) provide funding for a botanical organization, cultural organization, or zoological
3244-3073organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in
3245-3074furtherance of the botanical organization's, cultural organization's, or zoological organization's
3246-3075primary purpose.
3247-3076 (b) The opinion question required by this section shall state:
3248-3077 "Shall (insert the name of the city or town), Utah, be authorized to impose a .1% sales
3249-3078and use tax for (list the purposes for which the revenue collected from the sales and use tax
3250-3079shall be expended)?" Enrolled Copy H.B. 58
3619+3498 (e) records provided by the United States or by a government entity outside the state
3620+3499that are given with the requirement that the records be managed as private records, if the
3621+3500providing entity states in writing that the record would not be subject to public disclosure if
3622+3501retained by it;
3623+3502 (f) any portion of a record in the custody of the Division of Aging and Adult Services,
3624+3503created in Section 62A-3-102, that may disclose, or lead to the discovery of, the identity of a
3625+3504person who made a report of alleged abuse, neglect, or exploitation of a vulnerable adult; and
3626+3505 (g) audio and video recordings created by a body-worn camera, as defined in Section
3627+350677-7a-103, that record sound or images inside a home or residence except for recordings that:
3628+3507 (i) depict the commission of an alleged crime;
3629+3508 (ii) record any encounter between a law enforcement officer and a person that results in
3630+3509death or bodily injury, or includes an instance when an officer fires a weapon;
3631+3510 (iii) record any encounter that is the subject of a complaint or a legal proceeding
3632+3511against a law enforcement officer or law enforcement agency;
3633+3512 (iv) contain an officer involved critical incident as defined in Subsection
3634+351376-2-408(1)(f); or
3635+3514 (v) have been requested for reclassification as a public record by a subject or
3636+3515authorized agent of a subject featured in the recording.
3637+3516 (3) (a) As used in this Subsection (3), "medical records" means medical reports,
3638+3517records, statements, history, diagnosis, condition, treatment, and evaluation.
3639+3518 (b) Medical records in the possession of the University of Utah Hospital, its clinics,
3640+3519doctors, or affiliated entities are not private records or controlled records under Section
3641+352063G-2-304 when the records are sought:
3642+3521 (i) in connection with any legal or administrative proceeding in which the patient's
3643+3522physical, mental, or emotional condition is an element of any claim or defense; or
3644+3523 (ii) after a patient's death, in any legal or administrative proceeding in which any party
3645+3524relies upon the condition as an element of the claim or defense.
3646+3525 (c) Medical records are subject to production in a legal or administrative proceeding
3647+3526according to state or federal statutes or rules of procedure and evidence as if the medical
3648+3527records were in the possession of a nongovernmental medical care provider.
3649+3528 Section 35. Section 63N-2-510 is amended to read: 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
32513650 - 115 -
3252-3080 (c) A city or town legislative body may not impose a tax under this section:
3253-3081 (i) if the county in which the city or town is located imposes a tax under Part 7, County
3254-3082Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or
3255-3083Facilities;
3256-3084 (ii) on the sales and uses described in Section 59-12-104 to the extent the sales and
3257-3085uses are exempt from taxation under Section 59-12-104; and
3258-3086 (iii) except as provided in Subsection (1)(e), on amounts paid or charged for food and
3259-3087food ingredients.
3260-3088 (d) For purposes of this Subsection (1), the location of a transaction shall be
3261-3089determined in accordance with Sections 59-12-211 through 59-12-215.
3262-3090 (e) A city or town legislative body imposing a tax under this section shall impose the
3263-3091tax on the purchase price or sales price for amounts paid or charged for food and food
3264-3092ingredients if the food and food ingredients are sold as part of a bundled transaction attributable
3265-3093to food and food ingredients and tangible personal property other than food and food
3266-3094ingredients.
3267-3095 (f) Except as provided in Subsection (6), the election shall be held at a regular general
3268-3096election or a municipal general election, as those terms are defined in Section 20A-1-102, and
3269-3097shall follow the procedures outlined in Title 11, Chapter 14, Local Government Bonding Act.
3270-3098 (2) If the city or town legislative body determines that a majority of the city's or town's
3271-3099registered voters voting on the imposition of the tax have voted in favor of the imposition of
3272-3100the tax as prescribed in Subsection (1), the city or town legislative body may impose the tax by
3273-3101a majority vote of all members of the legislative body.
3274-3102 (3) Subject to Section 59-12-1403, revenue collected from a tax imposed under
3275-3103Subsection (2) shall be expended:
3276-3104 (a) to finance cultural facilities, recreational facilities, and zoological facilities within
3277-3105the city or town or within the geographic area of entities that are parties to an interlocal
3278-3106agreement, to which the city or town is a party, providing for cultural facilities, recreational H.B. 58
3279-Enrolled Copy
3651+3529 63N-2-510. Report by office -- Posting of report.
3652+3530 (1) The office shall include the following information in the office's annual written
3653+3531report described in Section 63N-1a-306:
3654+3532 (a) the state's success in attracting new conventions and corresponding new state
3655+3533revenue;
3656+3534 (b) the estimated amount of convention incentive commitments and the associated
3657+3535calculation made by the office and the period of time over which convention incentives are
3658+3536expected to be paid;
3659+3537 (c) the economic impact on the state related to generating new state revenue and
3660+3538providing convention incentives; and
3661+3539 (d) the estimated and actual costs and economic benefits of the convention incentive
3662+3540commitments that the office made.
3663+3541 (2) Upon the commencement of the construction of a qualified hotel, the office shall
3664+3542send a written notice to the Division of Finance:
3665+3543 (a) referring to the two annual deposits required under Subsection [59-12-103(11)]
3666+354459-12-103(10); and
3667+3545 (b) notifying the Division of Finance that construction on the qualified hotel has begun.
3668+3546 Section 36. Section 63N-2-512 is amended to read:
3669+3547 63N-2-512. Hotel Impact Mitigation Fund.
3670+3548 (1) As used in this section:
3671+3549 (a) "Affected hotel" means a hotel built in the state before July 1, 2014.
3672+3550 (b) "Direct losses" means affected hotels' losses of hotel guest business attributable to
3673+3551the qualified hotel room supply being added to the market in the state.
3674+3552 (c) "Mitigation fund" means the Hotel Impact Mitigation Fund, created in Subsection
3675+3553(2).
3676+3554 (2) There is created an expendable special revenue fund known as the Hotel Impact
3677+3555Mitigation Fund.
3678+3556 (3) The mitigation fund shall:
3679+3557 (a) be administered by the GO Utah board;
3680+3558 (b) earn interest; and
3681+3559 (c) be funded by: 3rd Sub. (Cherry) H.B. 58 01-18-23 9:06 PM
32803682 - 116 -
3281-3107facilities, or zoological facilities;
3282-3108 (b) to finance ongoing operating expenses of:
3283-3109 (i) recreational facilities described in Subsection (3)(a) within the city or town or
3284-3110within the geographic area of entities that are parties to an interlocal agreement, to which the
3285-3111city or town is a party, providing for recreational facilities; or
3286-3112 (ii) botanical organizations, cultural organizations, and zoological organizations within
3287-3113the city or town or within the geographic area of entities that are parties to an interlocal
3288-3114agreement, to which the city or town is a party, providing for the support of botanical
3289-3115organizations, cultural organizations, or zoological organizations; and
3290-3116 (c) as stated in the opinion question described in Subsection (1).
3291-3117 (4) (a) Except as provided in Subsection (4)(b), a tax authorized under this part shall
3292-3118be:
3293-3119 (i) administered, collected, and enforced in accordance with:
3294-3120 (A) the same procedures used to administer, collect, and enforce the tax under:
3295-3121 (I) Part 1, Tax Collection; or
3296-3122 (II) Part 2, Local Sales and Use Tax Act; and
3297-3123 (B) Chapter 1, General Taxation Policies; and
3298-3124 (ii) (A) levied for a period of eight years; and
3299-3125 (B) may be reauthorized at the end of the eight-year period in accordance with this
3300-3126section.
3301-3127 (b) (i) If a tax under this part is imposed for the first time on or after July 1, 2011, the
3302-3128tax shall be levied for a period of 10 years.
3303-3129 (ii) If a tax under this part is reauthorized in accordance with Subsection (4)(a) on or
3304-3130after July 1, 2011, the tax shall be reauthorized for a ten-year period.
3305-3131 (c) A tax under this section is not subject to Subsections 59-12-205(2) through [(6)]
3306-3132(5).
3307-3133 (5) (a) For purposes of this Subsection (5): Enrolled Copy H.B. 58
3683+3560 (i) payments required to be deposited into the mitigation fund by the Division of
3684+3561Finance under Subsection [59-12-103(11)] 59-12-103(10);
3685+3562 (ii) money required to be deposited into the mitigation fund under Subsection
3686+356317-31-9(2) by the county in which a qualified hotel is located; and
3687+3564 (iii) any money deposited into the mitigation fund under Subsection (6).
3688+3565 (4) Interest earned by the mitigation fund shall be deposited into the mitigation fund.
3689+3566 (5) (a) In accordance with office rules, the GO Utah board shall annually pay up to
3690+3567$2,100,000 of money in the mitigation fund:
3691+3568 (i) to affected hotels;
3692+3569 (ii) for four consecutive years, beginning 12 months after the date of initial occupancy
3693+3570of the qualified hotel occurs; and
3694+3571 (iii) to mitigate direct losses.
3695+3572 (b) (i) If the amount the GO Utah board pays under Subsection (5)(a) in any year is less
3696+3573than $2,100,000, the GO Utah board shall pay to the Stay Another Day and Bounce Back Fund,
3697+3574created in Section 63N-2-511, the difference between $2,100,000 and the amount paid under
3698+3575Subsection (5)(a).
3699+3576 (ii) The GO Utah board shall make any required payment under Subsection (5)(b)(i)
3700+3577within 90 days after the end of the year for which a determination is made of how much the GO
3701+3578Utah board is required to pay to affected hotels under Subsection (5)(a).
3702+3579 (6) A host local government or qualified hotel owner may make payments to the
3703+3580Division of Finance for deposit into the mitigation fund.
3704+3581 (7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3705+3582office shall, in consultation with the Utah Hotel and Lodging Association and the county in
3706+3583which the qualified hotel is located, make rules establishing procedures and criteria governing
3707+3584payments under Subsection (5)(a) to affected hotels.
3708+3585 Section 37. Repealer.
3709+3586 This bill repeals:
3710+3587 Section 59-7-613, Tax credits for machinery, equipment, or both primarily used
3711+3588for conducting qualified research or basic research -- Carry forward -- Commission to
3712+3589report modification or repeal of certain federal provisions -- Revenue and Taxation
3713+3590Interim Committee study. 01-18-23 9:06 PM 3rd Sub. (Cherry) H.B. 58
33083714 - 117 -
3309-3134 (i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
3310-31354, Annexation.
3311-3136 (ii) "Annexing area" means an area that is annexed into a city or town.
3312-3137 (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a city
3313-3138or town enacts or repeals a tax under this part, the enactment or repeal shall take effect:
3314-3139 (A) on the first day of a calendar quarter; and
3315-3140 (B) after a 90-day period beginning on the date the commission receives notice meeting
3316-3141the requirements of Subsection (5)(b)(ii) from the city or town.
3317-3142 (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
3318-3143 (A) that the city or town will enact or repeal a tax under this part;
3319-3144 (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
3320-3145 (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
3321-3146 (D) if the city or town enacts the tax described in Subsection (5)(b)(ii)(A), the rate of
3322-3147the tax.
3323-3148 (c) (i) If the billing period for a transaction begins before the effective date of the
3324-3149enactment of the tax under this section, the enactment of the tax takes effect on the first day of
3325-3150the first billing period that begins on or after the effective date of the enactment of the tax.
3326-3151 (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
3327-3152period is produced on or after the effective date of the repeal of the tax imposed under this
3328-3153section.
3329-3154 (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
3330-3155sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
3331-3156Subsection (5)(b)(i) takes effect:
3332-3157 (A) on the first day of a calendar quarter; and
3333-3158 (B) beginning 60 days after the effective date of the enactment or repeal under
3334-3159Subsection (5)(b)(i).
3335-3160 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the H.B. 58
3336-Enrolled Copy
3337-- 118 -
3338-3161commission may by rule define the term "catalogue sale."
3339-3162 (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
3340-3163on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
3341-3164part for an annexing area, the enactment or repeal shall take effect:
3342-3165 (A) on the first day of a calendar quarter; and
3343-3166 (B) after a 90-day period beginning on the date the commission receives notice meeting
3344-3167the requirements of Subsection (5)(e)(ii) from the city or town that annexes the annexing area.
3345-3168 (ii) The notice described in Subsection (5)(e)(i)(B) shall state:
3346-3169 (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
3347-3170repeal a tax under this part for the annexing area;
3348-3171 (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
3349-3172 (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
3350-3173 (D) the rate of the tax described in Subsection (5)(e)(ii)(A).
3351-3174 (f) (i) If the billing period for a transaction begins before the effective date of the
3352-3175enactment of the tax under this section, the enactment of the tax takes effect on the first day of
3353-3176the first billing period that begins on or after the effective date of the enactment of the tax.
3354-3177 (ii) The repeal of a tax applies to a billing period if the billing statement for the billing
3355-3178period is produced on or after the effective date of the repeal of the tax imposed under this
3356-3179section.
3357-3180 (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
3358-3181sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
3359-3182Subsection (5)(e)(i) takes effect:
3360-3183 (A) on the first day of a calendar quarter; and
3361-3184 (B) beginning 60 days after the effective date of the enactment or repeal under
3362-3185Subsection (5)(e)(i).
3363-3186 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3364-3187commission may by rule define the term "catalogue sale." Enrolled Copy H.B. 58
3365-- 119 -
3366-3188 (6) (a) Before a city or town legislative body submits an opinion question to the
3367-3189residents of the city or town under Subsection (1), the city or town legislative body shall:
3368-3190 (i) submit to the county legislative body in which the city or town is located a written
3369-3191notice of the intent to submit the opinion question to the residents of the city or town; and
3370-3192 (ii) receive from the county legislative body:
3371-3193 (A) a written resolution passed by the county legislative body stating that the county
3372-3194legislative body is not seeking to impose a tax under Part 7, County Option Funding for
3373-3195Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
3374-3196 (B) a written statement that in accordance with Subsection (6)(b) the results of a county
3375-3197opinion question submitted to the residents of the county under Part 7, County Option Funding
3376-3198for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city
3377-3199or town legislative body to submit the opinion question to the residents of the city or town in
3378-3200accordance with this part.
3379-3201 (b) (i) Within 60 days after the day the county legislative body receives from a city or
3380-3202town legislative body described in Subsection (6)(a) the notice of the intent to submit an
3381-3203opinion question to the residents of the city or town, the county legislative body shall provide
3382-3204the city or town legislative body:
3383-3205 (A) the written resolution described in Subsection (6)(a)(ii)(A); or
3384-3206 (B) written notice that the county legislative body will submit an opinion question to
3385-3207the residents of the county under Part 7, County Option Funding for Botanical, Cultural,
3386-3208Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under
3387-3209that part.
3388-3210 (ii) If the county legislative body provides the city or town legislative body the written
3389-3211notice that the county legislative body will submit an opinion question as provided in
3390-3212Subsection (6)(b)(i)(B), the county legislative body shall submit the opinion question by no
3391-3213later than, from the date the county legislative body sends the written notice, the later of:
3392-3214 (A) a 12-month period; H.B. 58
3393-Enrolled Copy
3394-- 120 -
3395-3215 (B) the next regular primary election; or
3396-3216 (C) the next regular general election.
3397-3217 (iii) Within 30 days of the date of the canvass of the election at which the opinion
3398-3218question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the
3399-3219city or town legislative body described in Subsection (6)(a) written results of the opinion
3400-3220question submitted by the county legislative body under Part 7, County Option Funding for
3401-3221Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, indicating that:
3402-3222 (A) (I) the city or town legislative body may not impose a tax under this part because a
3403-3223majority of the county's registered voters voted in favor of the county imposing the tax and the
3404-3224county legislative body by a majority vote approved the imposition of the tax; or
3405-3225 (II) for at least 12 months from the date the written results are submitted to the city or
3406-3226town legislative body, the city or town legislative body may not submit to the county legislative
3407-3227body a written notice of the intent to submit an opinion question under this part because a
3408-3228majority of the county's registered voters voted against the county imposing the tax and the
3409-3229majority of the registered voters who are residents of the city or town described in Subsection
3410-3230(6)(a) voted against the imposition of the county tax; or
3411-3231 (B) the city or town legislative body may submit the opinion question to the residents
3412-3232of the city or town in accordance with this part because although a majority of the county's
3413-3233registered voters voted against the county imposing the tax, the majority of the registered voters
3414-3234who are residents of the city or town voted for the imposition of the county tax.
3415-3235 (c) Notwithstanding Subsection (6)(b), at any time a county legislative body may
3416-3236provide a city or town legislative body described in Subsection (6)(a) a written resolution
3417-3237passed by the county legislative body stating that the county legislative body is not seeking to
3418-3238impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and
3419-3239Zoological Organizations or Facilities, which permits the city or town legislative body to
3420-3240submit under Subsection (1) an opinion question to the city's or town's residents.
3421-3241 Section 32. Section 59-12-2103 is amended to read: Enrolled Copy H.B. 58
3422-- 121 -
3423-3242 59-12-2103. Imposition of tax -- Base -- Rate -- Expenditure of revenue collected
3424-3243from the tax -- Administration, collection, and enforcement of tax by commission --
3425-3244Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice.
3426-3245 (1) (a) As used in this section, "eligible city or town" means a city or town that
3427-3246imposed a tax under this part on July 1, 2016.
3428-3247 (b) Subject to the other provisions of this section and except as provided in Subsection
3429-3248(2) or (3), the legislative body of an eligible city or town may impose a sales and use tax of up
3430-3249to .20% on the transactions:
3431-3250 (i) described in Subsection 59-12-103(1); and
3432-3251 (ii) within the city or town.
3433-3252 (c) A city or town legislative body that imposes a tax under Subsection (1)(b) shall
3434-3253expend the revenue collected from the tax for the same purposes for which the city or town
3435-3254may expend the city's or town's general fund revenue.
3436-3255 (d) For purposes of this Subsection (1), the location of a transaction shall be
3437-3256determined in accordance with Sections 59-12-211 through 59-12-215.
3438-3257 (2) (a) A city or town legislative body may not impose a tax under this section on:
3439-3258 (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
3440-3259are exempt from taxation under Section 59-12-104; and
3441-3260 (ii) except as provided in Subsection (2)(b), amounts paid or charged for food and food
3442-3261ingredients.
3443-3262 (b) A city or town legislative body imposing a tax under this section shall impose the
3444-3263tax on the purchase price or sales price for amounts paid or charged for food and food
3445-3264ingredients if the food and food ingredients are sold as part of a bundled transaction attributable
3446-3265to food and food ingredients and tangible personal property other than food and food
3447-3266ingredients.
3448-3267 (3) An eligible city or town may impose a tax under this part until no later than June
3449-326830, 2030. H.B. 58
3450-Enrolled Copy
3451-- 122 -
3452-3269 (4) The commission shall transmit revenue collected within a city or town from a tax
3453-3270under this part:
3454-3271 (a) to the city or town legislative body;
3455-3272 (b) monthly; and
3456-3273 (c) by electronic funds transfer.
3457-3274 (5) (a) Except as provided in Subsection (5)(b), the commission shall administer,
3458-3275collect, and enforce a tax under this part in accordance with:
3459-3276 (i) the same procedures used to administer, collect, and enforce the tax under:
3460-3277 (A) Part 1, Tax Collection; or
3461-3278 (B) Part 2, Local Sales and Use Tax Act; and
3462-3279 (ii) Chapter 1, General Taxation Policies.
3463-3280 (b) A tax under this part is not subject to Subsections 59-12-205(2) through [(6)] (5).
3464-3281 (6) The commission shall retain and deposit an administrative charge in accordance
3465-3282with Section 59-1-306 from the revenue the commission collects from a tax under this part.
3466-3283 (7) (a) (i) Except as provided in Subsection (7)(b) or (c), if, on or after January 1, 2009,
3467-3284a city or town enacts or repeals a tax or changes the rate of a tax under this part, the enactment,
3468-3285repeal, or change shall take effect:
3469-3286 (A) on the first day of a calendar quarter; and
3470-3287 (B) after a 90-day period beginning on the date the commission receives notice meeting
3471-3288the requirements of Subsection (7)(a)(i) from the city or town.
3472-3289 (ii) The notice described in Subsection (7)(a)(i)(B) shall state:
3473-3290 (A) that the city or town will enact or repeal a tax or change the rate of the tax under
3474-3291this part;
3475-3292 (B) the statutory authority for the tax described in Subsection (7)(a)(ii)(A);
3476-3293 (C) the effective date of the tax described in Subsection (7)(a)(ii)(A); and
3477-3294 (D) if the city or town enacts the tax or changes the rate of the tax described in
3478-3295Subsection (7)(a)(ii)(A), the rate of the tax. Enrolled Copy H.B. 58
3479-- 123 -
3480-3296 (b) (i) If the billing period for a transaction begins before the enactment of the tax or
3481-3297the tax rate increase under Subsection (1), the enactment of the tax or the tax rate increase takes
3482-3298effect on the first day of the first billing period that begins on or after the effective date of the
3483-3299enactment of the tax or the tax rate increase.
3484-3300 (ii) If the billing period for a transaction begins before the effective date of the repeal
3485-3301of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax
3486-3302rate decrease applies to a billing period if the billing statement for the billing period is rendered
3487-3303on or after the effective date of the repeal of the tax or the tax rate decrease.
3488-3304 (c) (i) If a tax due under this part on a catalogue sale is computed on the basis of sales
3489-3305and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax
3490-3306described in Subsection (7)(a)(i) takes effect:
3491-3307 (A) on the first day of a calendar quarter; and
3492-3308 (B) beginning 60 days after the effective date of the enactment, repeal, or change in the
3493-3309rate of the tax under Subsection (7)(a)(i).
3494-3310 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3495-3311commission may by rule define the term "catalogue sale."
3496-3312 (d) (i) Except as provided in Subsection (7)(e) or (f), if, for an annexation that occurs
3497-3313on or after January 1, 2009, the annexation will result in the enactment, repeal, or change in the
3498-3314rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take
3499-3315effect:
3500-3316 (A) on the first day of a calendar quarter; and
3501-3317 (B) after a 90-day period beginning on the date the commission receives notice meeting
3502-3318the requirements of Subsection (7)(d)(ii) from the city or town that annexes the annexing area.
3503-3319 (ii) The notice described in Subsection (7)(d)(i)(B) shall state:
3504-3320 (A) that the annexation described in Subsection (7)(d)(i)(B) will result in the
3505-3321enactment, repeal, or change in the rate of a tax under this part for the annexing area;
3506-3322 (B) the statutory authority for the tax described in Subsection (7)(d)(ii)(A); H.B. 58
3507-Enrolled Copy
3508-- 124 -
3509-3323 (C) the effective date of the tax described in Subsection (7)(d)(ii)(A); and
3510-3324 (D) if the city or town enacts the tax or changes the rate of the tax described in
3511-3325Subsection (7)(d)(ii)(A), the rate of the tax.
3512-3326 (e) (i) If the billing period for a transaction begins before the effective date of the
3513-3327enactment of the tax or a tax rate increase under Subsection (1), the enactment of a tax or a tax
3514-3328rate increase takes effect on the first day of the first billing period that begins on or after the
3515-3329effective date of the enactment of the tax or the tax rate increase.
3516-3330 (ii) If the billing period for a transaction begins before the effective date of the repeal
3517-3331of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the tax or the tax
3518-3332rate decrease applies to a billing period if the billing statement for the billing period is rendered
3519-3333on or after the effective date of the repeal of the tax or the tax rate decrease.
3520-3334 (f) (i) If a tax due under this part on a catalogue sale is computed on the basis of sales
3521-3335and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax
3522-3336described in Subsection (7)(d)(i) takes effect:
3523-3337 (A) on the first day of a calendar quarter; and
3524-3338 (B) beginning 60 days after the effective date of the enactment, repeal, or change under
3525-3339Subsection (7)(d)(i).
3526-3340 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3527-3341commission may by rule define the term "catalogue sale."
3528-3342 Section 33. Section 59-12-2206 is amended to read:
3529-3343 59-12-2206. Administration, collection, and enforcement of a sales and use tax
3530-3344under this part -- Transmission of revenue monthly by electronic funds transfer --
3531-3345Transfer of revenue to a public transit district or eligible political subdivision.
3532-3346 (1) Except as provided in Subsection (2), the commission shall administer, collect, and
3533-3347enforce a sales and use tax imposed under this part.
3534-3348 (2) The commission shall administer, collect, and enforce a sales and use tax imposed
3535-3349under this part in accordance with: Enrolled Copy H.B. 58
3536-- 125 -
3537-3350 (a) the same procedures used to administer, collect, and enforce a tax under:
3538-3351 (i) Part 1, Tax Collection; or
3539-3352 (ii) Part 2, Local Sales and Use Tax Act; and
3540-3353 (b) Chapter 1, General Taxation Policies.
3541-3354 (3) A sales and use tax under this part is not subject to Subsections 59-12-205(2)
3542-3355through [(6)] (5).
3543-3356 (4) Subject to Section 59-12-2207 and except as provided in Subsection (5) or another
3544-3357provision of this part, the state treasurer shall transmit revenue collected within a county, city,
3545-3358or town from a sales and use tax under this part to the county, city, or town legislative body
3546-3359monthly by electronic funds transfer.
3547-3360 (5) (a) Subject to Section 59-12-2207, and except as provided in Subsection (5)(b), the
3548-3361state treasurer shall transfer revenue collected within a county, city, or town from a sales and
3549-3362use tax under this part directly to a public transit district organized under Title 17B, Chapter 2a,
3550-3363Part 8, Public Transit District Act, or an eligible political subdivision as defined in Section
3551-336459-12-2219, if the county, city, or town legislative body:
3552-3365 (i) provides written notice to the commission and the state treasurer requesting the
3553-3366transfer; and
3554-3367 (ii) designates the public transit district or eligible political subdivision to which the
3555-3368county, city, or town legislative body requests the state treasurer to transfer the revenue.
3556-3369 (b) The commission shall transmit a portion of the revenue collected within a county,
3557-3370city, or town from a sales and use tax under this part that would be transferred to a public
3558-3371transit district or an eligible political subdivision under Subsection (5)(a) to the county, city, or
3559-3372town to fund public transit fixed guideway safety oversight under Section 72-1-214 if the
3560-3373county, city, or town legislative body:
3561-3374 (i) provides written notice to the commission and the state treasurer requesting the
3562-3375transfer; and
3563-3376 (ii) specifies the amount of revenue required to be transmitted to the county, city, or H.B. 58
3564-Enrolled Copy
3565-- 126 -
3566-3377town.
3567-3378 Section 34. Section 63G-2-302 is amended to read:
3568-3379 63G-2-302. Private records.
3569-3380 (1) The following records are private:
3570-3381 (a) records concerning an individual's eligibility for unemployment insurance benefits,
3571-3382social services, welfare benefits, or the determination of benefit levels;
3572-3383 (b) records containing data on individuals describing medical history, diagnosis,
3573-3384condition, treatment, evaluation, or similar medical data;
3574-3385 (c) records of publicly funded libraries that when examined alone or with other records
3575-3386identify a patron;
3576-3387 (d) records received by or generated by or for:
3577-3388 (i) the Independent Legislative Ethics Commission, except for:
3578-3389 (A) the commission's summary data report that is required under legislative rule; and
3579-3390 (B) any other document that is classified as public under legislative rule; or
3580-3391 (ii) a Senate or House Ethics Committee in relation to the review of ethics complaints,
3581-3392unless the record is classified as public under legislative rule;
3582-3393 (e) records received by, or generated by or for, the Independent Executive Branch
3583-3394Ethics Commission, except as otherwise expressly provided in Title 63A, Chapter 14, Review
3584-3395of Executive Branch Ethics Complaints;
3585-3396 (f) records received or generated for a Senate confirmation committee concerning
3586-3397character, professional competence, or physical or mental health of an individual:
3587-3398 (i) if, prior to the meeting, the chair of the committee determines release of the records:
3588-3399 (A) reasonably could be expected to interfere with the investigation undertaken by the
3589-3400committee; or
3590-3401 (B) would create a danger of depriving a person of a right to a fair proceeding or
3591-3402impartial hearing; and
3592-3403 (ii) after the meeting, if the meeting was closed to the public; Enrolled Copy H.B. 58
3593-- 127 -
3594-3404 (g) employment records concerning a current or former employee of, or applicant for
3595-3405employment with, a governmental entity that would disclose that individual's home address,
3596-3406home telephone number, social security number, insurance coverage, marital status, or payroll
3597-3407deductions;
3598-3408 (h) records or parts of records under Section 63G-2-303 that a current or former
3599-3409employee identifies as private according to the requirements of that section;
3600-3410 (i) that part of a record indicating a person's social security number or federal employer
3601-3411identification number if provided under Section 31A-23a-104, 31A-25-202, 31A-26-202,
3602-341258-1-301, 58-55-302, 61-1-4, or 61-2f-203;
3603-3413 (j) that part of a voter registration record identifying a voter's:
3604-3414 (i) driver license or identification card number;
3605-3415 (ii) social security number, or last four digits of the social security number;
3606-3416 (iii) email address;
3607-3417 (iv) date of birth; or
3608-3418 (v) phone number;
3609-3419 (k) a voter registration record that is classified as a private record by the lieutenant
3610-3420governor or a county clerk under Subsection 20A-2-101.1(5)(a), 20A-2-104(4)(h), or
3611-342120A-2-204(4)(b);
3612-3422 (l) a voter registration record that is withheld under Subsection 20A-2-104(7);
3613-3423 (m) a withholding request form described in Subsections 20A-2-104(7) and (8) and any
3614-3424verification submitted in support of the form;
3615-3425 (n) a record that:
3616-3426 (i) contains information about an individual;
3617-3427 (ii) is voluntarily provided by the individual; and
3618-3428 (iii) goes into an electronic database that:
3619-3429 (A) is designated by and administered under the authority of the Chief Information
3620-3430Officer; and H.B. 58
3621-Enrolled Copy
3622-- 128 -
3623-3431 (B) acts as a repository of information about the individual that can be electronically
3624-3432retrieved and used to facilitate the individual's online interaction with a state agency;
3625-3433 (o) information provided to the Commissioner of Insurance under:
3626-3434 (i) Subsection 31A-23a-115(3)(a);
3627-3435 (ii) Subsection 31A-23a-302(4); or
3628-3436 (iii) Subsection 31A-26-210(4);
3629-3437 (p) information obtained through a criminal background check under Title 11, Chapter
3630-343840, Criminal Background Checks by Political Subdivisions Operating Water Systems;
3631-3439 (q) information provided by an offender that is:
3632-3440 (i) required by the registration requirements of Title 77, Chapter 41, Sex and Kidnap
3633-3441Offender Registry or Title 77, Chapter 43, Child Abuse Offender Registry; and
3634-3442 (ii) not required to be made available to the public under Subsection 77-41-110(4) or
3635-344377-43-108(4);
3636-3444 (r) a statement and any supporting documentation filed with the attorney general in
3637-3445accordance with Section 34-45-107, if the federal law or action supporting the filing involves
3638-3446homeland security;
3639-3447 (s) electronic toll collection customer account information received or collected under
3640-3448Section 72-6-118 and customer information described in Section 17B-2a-815 received or
3641-3449collected by a public transit district, including contact and payment information and customer
3642-3450travel data;
3643-3451 (t) an email address provided by a military or overseas voter under Section
3644-345220A-16-501;
3645-3453 (u) a completed military-overseas ballot that is electronically transmitted under Title
3646-345420A, Chapter 16, Uniform Military and Overseas Voters Act;
3647-3455 (v) records received by or generated by or for the Political Subdivisions Ethics Review
3648-3456Commission established in Section 63A-15-201, except for:
3649-3457 (i) the commission's summary data report that is required in Section 63A-15-202; and Enrolled Copy H.B. 58
3650-- 129 -
3651-3458 (ii) any other document that is classified as public in accordance with Title 63A,
3652-3459Chapter 15, Political Subdivisions Ethics Review Commission;
3653-3460 (w) a record described in Section 53G-9-604 that verifies that a parent was notified of
3654-3461an incident or threat;
3655-3462 (x) a criminal background check or credit history report conducted in accordance with
3656-3463Section 63A-3-201;
3657-3464 (y) a record described in Subsection 53-5a-104(7);
3658-3465 (z) on a record maintained by a county for the purpose of administering property taxes,
3659-3466an individual's:
3660-3467 (i) email address;
3661-3468 (ii) phone number; or
3662-3469 (iii) personal financial information related to a person's payment method;
3663-3470 (aa) a record submitted by a taxpayer to establish the taxpayer's eligibility for an
3664-3471exemption, deferral, abatement, or relief under:
3665-3472 (i) [Title 59, Chapter 2, Part 11, Exemptions, Deferrals, and Abatements] Title 59,
3666-3473Chapter 2, Part 11, Exemptions;
3667-3474 (ii) Title 59, Chapter 2, Part 12, Property Tax Relief;
3668-3475 (iii) Title 59, Chapter 2, Part 18, Tax Deferral and Tax Abatement; or
3669-3476 (iv) Title 59, Chapter 2, Part 19, Armed Forces Exemptions;
3670-3477 (bb) a record provided by the State Tax Commission in response to a request under
3671-3478Subsection 59-1-403(4)(y)(iii);
3672-3479 (cc) a record of the Child Welfare Legislative Oversight Panel regarding an individual
3673-3480child welfare case, as described in Subsection 36-33-103(3); and
3674-3481 (dd) a record relating to drug or alcohol testing of a state employee under Section
3675-348263A-17-1004.
3676-3483 (2) The following records are private if properly classified by a governmental entity:
3677-3484 (a) records concerning a current or former employee of, or applicant for employment H.B. 58
3678-Enrolled Copy
3679-- 130 -
3680-3485with a governmental entity, including performance evaluations and personal status information
3681-3486such as race, religion, or disabilities, but not including records that are public under Subsection
3682-348763G-2-301(2)(b) or 63G-2-301(3)(o) or private under Subsection (1)(b);
3683-3488 (b) records describing an individual's finances, except that the following are public:
3684-3489 (i) records described in Subsection 63G-2-301(2);
3685-3490 (ii) information provided to the governmental entity for the purpose of complying with
3686-3491a financial assurance requirement; or
3687-3492 (iii) records that must be disclosed in accordance with another statute;
3688-3493 (c) records of independent state agencies if the disclosure of those records would
3689-3494conflict with the fiduciary obligations of the agency;
3690-3495 (d) other records containing data on individuals the disclosure of which constitutes a
3691-3496clearly unwarranted invasion of personal privacy;
3692-3497 (e) records provided by the United States or by a government entity outside the state
3693-3498that are given with the requirement that the records be managed as private records, if the
3694-3499providing entity states in writing that the record would not be subject to public disclosure if
3695-3500retained by it;
3696-3501 (f) any portion of a record in the custody of the Division of Aging and Adult Services,
3697-3502created in Section 62A-3-102, that may disclose, or lead to the discovery of, the identity of a
3698-3503person who made a report of alleged abuse, neglect, or exploitation of a vulnerable adult; and
3699-3504 (g) audio and video recordings created by a body-worn camera, as defined in Section
3700-350577-7a-103, that record sound or images inside a home or residence except for recordings that:
3701-3506 (i) depict the commission of an alleged crime;
3702-3507 (ii) record any encounter between a law enforcement officer and a person that results in
3703-3508death or bodily injury, or includes an instance when an officer fires a weapon;
3704-3509 (iii) record any encounter that is the subject of a complaint or a legal proceeding
3705-3510against a law enforcement officer or law enforcement agency;
3706-3511 (iv) contain an officer involved critical incident as defined in Subsection Enrolled Copy H.B. 58
3707-- 131 -
3708-351276-2-408(1)(f); or
3709-3513 (v) have been requested for reclassification as a public record by a subject or
3710-3514authorized agent of a subject featured in the recording.
3711-3515 (3) (a) As used in this Subsection (3), "medical records" means medical reports,
3712-3516records, statements, history, diagnosis, condition, treatment, and evaluation.
3713-3517 (b) Medical records in the possession of the University of Utah Hospital, its clinics,
3714-3518doctors, or affiliated entities are not private records or controlled records under Section
3715-351963G-2-304 when the records are sought:
3716-3520 (i) in connection with any legal or administrative proceeding in which the patient's
3717-3521physical, mental, or emotional condition is an element of any claim or defense; or
3718-3522 (ii) after a patient's death, in any legal or administrative proceeding in which any party
3719-3523relies upon the condition as an element of the claim or defense.
3720-3524 (c) Medical records are subject to production in a legal or administrative proceeding
3721-3525according to state or federal statutes or rules of procedure and evidence as if the medical
3722-3526records were in the possession of a nongovernmental medical care provider.
3723-3527 Section 35. Section 63N-2-510 is amended to read:
3724-3528 63N-2-510. Report by office -- Posting of report.
3725-3529 (1) The office shall include the following information in the office's annual written
3726-3530report described in Section 63N-1a-306:
3727-3531 (a) the state's success in attracting new conventions and corresponding new state
3728-3532revenue;
3729-3533 (b) the estimated amount of convention incentive commitments and the associated
3730-3534calculation made by the office and the period of time over which convention incentives are
3731-3535expected to be paid;
3732-3536 (c) the economic impact on the state related to generating new state revenue and
3733-3537providing convention incentives; and
3734-3538 (d) the estimated and actual costs and economic benefits of the convention incentive H.B. 58
3735-Enrolled Copy
3736-- 132 -
3737-3539commitments that the office made.
3738-3540 (2) Upon the commencement of the construction of a qualified hotel, the office shall
3739-3541send a written notice to the Division of Finance:
3740-3542 (a) referring to the two annual deposits required under Subsection [59-12-103(11)]
3741-354359-12-103(10); and
3742-3544 (b) notifying the Division of Finance that construction on the qualified hotel has begun.
3743-3545 Section 36. Section 63N-2-512 is amended to read:
3744-3546 63N-2-512. Hotel Impact Mitigation Fund.
3745-3547 (1) As used in this section:
3746-3548 (a) "Affected hotel" means a hotel built in the state before July 1, 2014.
3747-3549 (b) "Direct losses" means affected hotels' losses of hotel guest business attributable to
3748-3550the qualified hotel room supply being added to the market in the state.
3749-3551 (c) "Mitigation fund" means the Hotel Impact Mitigation Fund, created in Subsection
3750-3552(2).
3751-3553 (2) There is created an expendable special revenue fund known as the Hotel Impact
3752-3554Mitigation Fund.
3753-3555 (3) The mitigation fund shall:
3754-3556 (a) be administered by the GO Utah board;
3755-3557 (b) earn interest; and
3756-3558 (c) be funded by:
3757-3559 (i) payments required to be deposited into the mitigation fund by the Division of
3758-3560Finance under Subsection [59-12-103(11)] 59-12-103(10);
3759-3561 (ii) money required to be deposited into the mitigation fund under Subsection
3760-356217-31-9(2) by the county in which a qualified hotel is located; and
3761-3563 (iii) any money deposited into the mitigation fund under Subsection (6).
3762-3564 (4) Interest earned by the mitigation fund shall be deposited into the mitigation fund.
3763-3565 (5) (a) In accordance with office rules, the GO Utah board shall annually pay up to Enrolled Copy H.B. 58
3764-- 133 -
3765-3566$2,100,000 of money in the mitigation fund:
3766-3567 (i) to affected hotels;
3767-3568 (ii) for four consecutive years, beginning 12 months after the date of initial occupancy
3768-3569of the qualified hotel occurs; and
3769-3570 (iii) to mitigate direct losses.
3770-3571 (b) (i) If the amount the GO Utah board pays under Subsection (5)(a) in any year is less
3771-3572than $2,100,000, the GO Utah board shall pay to the Stay Another Day and Bounce Back Fund,
3772-3573created in Section 63N-2-511, the difference between $2,100,000 and the amount paid under
3773-3574Subsection (5)(a).
3774-3575 (ii) The GO Utah board shall make any required payment under Subsection (5)(b)(i)
3775-3576within 90 days after the end of the year for which a determination is made of how much the GO
3776-3577Utah board is required to pay to affected hotels under Subsection (5)(a).
3777-3578 (6) A host local government or qualified hotel owner may make payments to the
3778-3579Division of Finance for deposit into the mitigation fund.
3779-3580 (7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3780-3581office shall, in consultation with the Utah Hotel and Lodging Association and the county in
3781-3582which the qualified hotel is located, make rules establishing procedures and criteria governing
3782-3583payments under Subsection (5)(a) to affected hotels.
3783-3584 Section 37. Repealer.
3784-3585 This bill repeals:
3785-3586 Section 59-7-613, Tax credits for machinery, equipment, or both primarily used
3786-3587for conducting qualified research or basic research -- Carry forward -- Commission to
3787-3588report modification or repeal of certain federal provisions -- Revenue and Taxation
3788-3589Interim Committee study.
3789-3590 Section 59-7-614.9, Nonrefundable tax credit for employing a recently deployed
3790-3591veteran.
3791-3592 Section 59-7-617, Nonrefundable tax credit for employment of a person who is H.B. 58
3792-Enrolled Copy
3793-- 134 -
3794-3593homeless.
3795-3594 Section 59-7-622, Nonrefundable tax credit for small employer's participation in
3796-3595retirement.
3797-3596 Section 59-10-1013, Tax credits for machinery, equipment, or both primarily used
3798-3597for conducting qualified research or basic research -- Carry forward -- Commission to
3799-3598report modification or repeal of certain federal provisions -- Revenue and Taxation
3800-3599Interim Committee study.
3801-3600 Section 59-10-1040, Nonrefundable tax credit for small employer's participation in
3802-3601retirement.
3803-3602 Section 38. Retrospective operation.
3804-3603 Section 59-2-919.1 has retrospective operation to January 1, 2023.
3715+3591 Section 59-7-614.9, Nonrefundable tax credit for employing a recently deployed
3716+3592veteran.
3717+3593 Section 59-7-617, Nonrefundable tax credit for employment of a person who is
3718+3594homeless.
3719+3595 Section 59-7-622, Nonrefundable tax credit for small employer's participation in
3720+3596retirement.
3721+3597 Section 59-10-1013, Tax credits for machinery, equipment, or both primarily used
3722+3598for conducting qualified research or basic research -- Carry forward -- Commission to
3723+3599report modification or repeal of certain federal provisions -- Revenue and Taxation
3724+3600Interim Committee study.
3725+3601 Section 59-10-1040, Nonrefundable tax credit for small employer's participation in
3726+3602retirement.
3727+3603 Section 38. Retrospective operation.
3728+3604 Section 59-2-919.1 has retrospective operation to January 1, 2023.