H.B. 392 1st Sub. (Buff)
2023/02/13 16:49, Lead Analyst: Andrea Wilko Attorney: GH
Fiscal Note
H.B. 392 1st Sub. (Buff)
2023 General Session
Rural County Health Care Facilities Tax
Amendments
by Elison, J. (Elison, Joseph.)
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $0 $0 $0
State Government UCA 36-12-13(2)(c)
Revenues FY 2023 FY 2024 FY 2025
Total Revenues $0 $0 $0
Enactment of this legislation likely will not materially impact state revenue.
Expenditures FY 2023 FY 2024 FY 2025
Total Expenditures $0 $0 $0
Enactment of this legislation likely will not materially impact state expenditures.
FY 2023 FY 2024 FY 2025
Net All Funds $0 $0 $0
Local Government UCA 36-12-13(2)(c)
Enactment of this bill would allow second class counties that have a national park and two or more
state parks within their boundaries to impose a rural county health care facilities sales and use tax.
Should all eligible counties choose to impose this tax, then local tax revenues could increase by up to
$64 million annually.
Individuals & Businesses UCA 36-12-13(2)(c)
Enactment of this bill could increase the sales tax rate up to 1 percent in eligible counties which could
increase tax liability for taxpayers within those counties by up to $64 million annually.
Regulatory Impact UCA 36-12-13(2)(d)
Enactment of this legislation likely will not change the regulatory burden for Utah residents or
businesses.
Performance Evaluation JR1-4-601
This bill does not create a new program or significantly expand an existing program. H.B. 392 1st Sub. (Buff)
2023/02/13 16:49, Lead Analyst: Andrea Wilko Attorney: GH
Notes on Notes
Fiscal notes estimate the direct costs or revenues of enacting a bill. The Legislature uses them to balance the budget. They do not measure a bill's
benefits or non-fiscal impacts like opportunity costs, wait times, or inconvenience. A fiscal note is not an appropriation. The Legislature decides
appropriations separately.