Utah 2023 Regular Session

Utah House Bill HB0392 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	Enrolled Copy H.B. 392
	1	+	3rd Sub. H.B. 392
	2	+	LEGISLATIVE GENERAL COUNSEL
	3	+	6 Approved for Filing: G. Harb 6
	4	+	6 02-14-23 8:28 AM 6
	5	+	H.B. 392
	6	+	3rd Sub. (Cherry)
	7	+	Representative Joseph Elison proposes the following substitute bill:
2	8		1 RURAL COUNTY HEALTH CARE FACI LITIES TAX
3	9		2 AMENDMENTS
4	10		3 2023 GENERAL SESSION
5	11		4 STATE OF UTAH
6	12		5 Chief Sponsor: Joseph Elison
7		-	6 Senate Sponsor: ~~Derrin R. Owens~~
	13	+	6 Senate Sponsor: ____________
8	14		7
9	15		8LONG TITLE
10	16		9General Description:
11	17		10 This bill modifies provisions related to the rural county health care facilities tax.
12	18		11Highlighted Provisions:
13	19		12 This bill:
14	20		13 <defines terms;
15	21		14 <clarifies that a third, fourth, fifth, or sixth class county may use revenue from a rural
16	22		15county health care facilities tax to fund rural emergency medical services;
17	23		16 <allows certain second class counties to impose a rural county health care facilities
18	24		17tax within all or a portion of the county to fund emergency medical services;
19	25		18 <establishes requirements for a second class county to impose a rural county health
20	26		19care facilities tax within a portion of that county; and
21	27		20 <makes technical corrections.
22	28		21Money Appropriated in this Bill:
23	29		22 None
24	30		23Other Special Clauses:
25	31		24 This bill provides a special effective date.
26	32		25Utah Code Sections Affected:
	33	+	HB0392S03 3rd Sub. (Cherry) H.B. 392 02-14-23 8:28 AM
	34	+	- 2 -
27	35		26AMENDS:
28	36		27 59-12-801, as last amended by Laws of Utah 2014, Chapter 50
29		-	28 59-12-802, as last amended by Laws of Utah 2020, Chapter 427 H.B. 392
30		-	Enrolled Copy
31		-	- 2 -
	37	+	28 59-12-802, as last amended by Laws of Utah 2020, Chapter 427
32	38		29
33	39		30Be it enacted by the Legislature of the state of Utah:
34	40		31 Section 1. Section 59-12-801 is amended to read:
35	41		32 59-12-801. Definitions.
36	42		33 As used in this part:
37	43		34 (1) "Affected area" means the portion of a county in which a tax is imposed under
38	44		35Subsection 59-12-802(4).
39	45		36 [(1)] (2) "Emergency medical services" [is as] means the same as that term is defined
40	46		37in Section 26-8a-102.
41	47		38 [(2)] (3) "Federally qualified health center" [is as] means the same as that term is
42	48		39defined in 42 U.S.C. Sec. 1395x.
43	49		40 [(3)] (4) "Freestanding urgent care center" means a facility that provides outpatient
44	50		41health care service:
45	51		42 (a) on an as-needed basis, without an appointment;
46	52		43 (b) to the public;
47	53		44 (c) for the diagnosis and treatment of a medical condition if that medical condition
48	54		45does not require hospitalization or emergency intervention for a life threatening or potentially
49	55		46permanently disabling condition; and
50	56		47 (d) including one or more of the following services:
51	57		48 (i) a medical history physical examination;
52	58		49 (ii) an assessment of health status; or
53	59		50 (iii) treatment:
54	60		51 (A) for a variety of medical conditions; and
55	61		52 (B) that is commonly offered in a physician's office.
56	62		53 (5) "Municipality" means a city or town.
57	63		54 [(4)] (6) "Nursing care facility" [is as] means the same as that term is defined in
58		-	55Section 26-21-2. Enrolled Copy H.B. 392
	64	+	55Section 26-21-2.
	65	+	56 (7) "Political subdivision" means a county, municipality, local district, or special 02-14-23 8:28 AM 3rd Sub. (Cherry) H.B. 392
59	66		- 3 -
60		-	56 (7) "Political subdivision" means a county, municipality, local district, or special
61	67		57service district.
62	68		58 [(5)] (8) "Rural city hospital" means a hospital owned by a city that is located within a
63	69		59third, fourth, fifth, or sixth class county.
64	70		60 [(6)] (9) "Rural county health care facility" means a:
65	71		61 (a) rural county hospital; or
66	72		62 (b) rural county nursing care facility.
67	73		63 [(7)] (10) "Rural county hospital" means a hospital owned by a county that is:
68	74		64 (a) a third, fourth, fifth, or sixth class county, as defined in Section 17-50-501; and
69	75		65 (b) located outside of a standard metropolitan statistical area, as designated by the
70	76		66United States Bureau of the Census.
71	77		67 [(8)] (11) "Rural county nursing care facility" means a nursing care facility owned by:
72	78		68 (a) a county that is:
73	79		69 (i) a third, fourth, fifth, or sixth class county, as defined in Section 17-50-501; and
74	80		70 (ii) located outside of a standard metropolitan statistical area, as designated by the
75	81		71United States Census Bureau; or
76	82		72 (b) a special service district if the special service district is:
77	83		73 (i) created for the purpose of operating the nursing care facility; and
78	84		74 (ii) within a county that is:
79	85		75 (A) a third, fourth, fifth, or sixth class county, as defined in Section 17-50-501; and
80	86		76 (B) located outside of a standard metropolitan statistical area, as designated by the
81	87		77United States Census Bureau.
82	88		78 [(9)] (12) "Rural emergency medical services" means emergency medical services that
83	89		79are provided by a county that is:
84	90		80 (a) a [fifth] third, fourth, fifth, or sixth class county, as defined in Section 17-50-501;
85	91		81and
86		-	82 (b) located outside of a standard metropolitan statistical area, as designated by the H.B. 392
87		-	Enrolled Copy
88		-	- 4 -
	92	+	82 (b) located outside of a standard metropolitan statistical area, as designated by the
89	93		83United States Census Bureau.
90	94		84 [(10)] (13) "Rural health clinic" [is as] means the same as that term is defined in 42
91	95		85U.S.C. Sec. 1395x.
92	96		86 Section 2. Section 59-12-802 is amended to read:
93		-	87 59-12-802. Imposition of rural county health care facilities tax -- Expenditure of
	97	+	87 59-12-802. Imposition of rural county health care facilities tax -- Expenditure of 3rd Sub. (Cherry) H.B. 392 02-14-23 8:28 AM
	98	+	- 4 -
94	99		88tax revenue -- Base -- Rate -- Administration, collection, and enforcement of tax --
95	100		89Administrative charge.
96	101		90 (1) (a) A county legislative body of [a county of the third, fourth, fifth, or sixth class]
97	102		91the following counties may impose a sales and use tax of up to 1% on the transactions
98	103		92described in Subsection 59-12-103(1) located within the county:
99	104		93 (i) a county of the third, fourth, fifth, or sixth class; or
100	105		94 (ii) a county of the second class that has:
101	106		95 (A) a national park within or partially within the county's boundaries; and
102	107		96 (B) two or more state parks within or partially within the county's boundaries.
103	108		97 (b) Subject to Subsection (3), the money collected from a tax under this section may be
104	109		98used to fund:
105	110		99 (i) for a county described in Subsection (1)(a)(i):
106	111		100 [(i)] (A) rural emergency medical services in that county;
107	112		101 [(ii)] (B) federally qualified health centers in that county;
108	113		102 [(iii)] (C) freestanding urgent care centers in that county;
109	114		103 [(iv)] (D) rural county health care facilities in that county;
110	115		104 [(v)] (E) rural health clinics in that county; or
111	116		105 [(vi)] (F) a combination of Subsections (1)(b)(i)(A) through [(v).] (E); and
112	117		106 (ii) for a county described in Subsection (1)(a)(ii), emergency medical services that are
113	118		107provided by a political subdivision within that county, subject to Subsection (4)(c).
114	119		108 (c) Notwithstanding Subsection (1)(a), a county legislative body may not impose a tax
115		-	109under this section on: Enrolled Copy H.B. 392
116		-	- 5 -
	120	+	109under this section on:
117	121		110 (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
118	122		111are exempt from taxation under Section 59-12-104;
119	123		112 (ii) a transaction to the extent a rural city hospital tax is imposed on that transaction in
120	124		113a city that imposes a tax under Section 59-12-804; and
121	125		114 (iii) except as provided in Subsection (1)(e), amounts paid or charged for food and
122	126		115food ingredients.
123	127		116 (d) For purposes of this Subsection (1), the location of a transaction shall be
124	128		117determined in accordance with Sections 59-12-211 through 59-12-215.
125		-	118 (e) A county legislative body imposing a tax under this section shall impose the tax on
	129	+	118 (e) A county legislative body imposing a tax under this section shall impose the tax on 02-14-23 8:28 AM 3rd Sub. (Cherry) H.B. 392
	130	+	- 5 -
126	131		119the purchase price or sales price for amounts paid or charged for food and food ingredients if
127	132		120the food and food ingredients are sold as part of a bundled transaction attributable to food and
128	133		121food ingredients and tangible personal property other than food and food ingredients.
129	134		122 (2) (a) [Before] Except as provided in Subsection (4)(b), before imposing a tax under
130	135		123Subsection (1), a county legislative body shall obtain approval to impose the tax from a
131	136		124majority of the:
132	137		125 (i) members of the county's legislative body; and
133	138		126 (ii) county's registered voters voting on the imposition of the tax.
134	139		127 (b) The county legislative body shall conduct the election according to the procedures
135	140		128and requirements of Title 11, Chapter 14, Local Government Bonding Act.
136	141		129 (3) The money collected from a tax imposed under Subsection (1) may only be used to
137	142		130fund:
138	143		131 (a) for a county described in Subsection (1)(a)(i):
139	144		132 [(a)] (i) ongoing operating expenses of a center, clinic, or facility described in
140	145		133Subsection (1)(b)(i) within that county;
141	146		134 [(b)] (ii) the acquisition of land for a center, clinic, or facility described in Subsection
142	147		135(1)(b)(i) within that county;
143		-	136 [(c)] (iii) the design, construction, equipping, or furnishing of a center, clinic, or H.B. 392
144		-	Enrolled Copy
145		-	- 6 -
	148	+	136 [(c)] (iii) the design, construction, equipping, or furnishing of a center, clinic, or
146	149		137facility described in Subsection (1)(b)(i) within that county; or
147	150		138 [(d)] (iv) rural emergency medical services within that county[.]; and
148	151		139 (b) for a county described in Subsection (1)(a)(ii), emergency medical services that are
149	152		140provided by a political subdivision within that county, subject to Subsection (4)(c).
150	153		141 (4) (a) A county described in Subsection (1)(a)(ii) may impose a tax under this section
151	154		142within a portion of the county if the affected area includes:
152	155		143 (i) the entire unincorporated area of the county; and
153	156		144 (ii) the entire boundaries of any municipality located within the affected area.
154	157		145 (b) Before a county described in Subsection (1)(a)(ii) may impose a tax under this
155	158		146section within a portion of the county, the county legislative body shall obtain approval to
156	159		147impose the tax from a majority of:
157	160		148 (i) the members of the county's legislative body;
158		-	149 (ii) the county's registered voters within the affected area voting on the imposition of
	161	+	149 (ii) the county's registered voters within the affected area voting on the imposition of 3rd Sub. (Cherry) H.B. 392 02-14-23 8:28 AM
	162	+	- 6 -
159	163		150the tax, in an election conducted according to the procedures and requirements of Title 11,
160	164		151Chapter 14, Local Government Bonding Act; and
161	165		152 (iii) (A) the members of the legislative body of each municipality located within the
162	166		153affected area; or
163	167		154 (B) the members of the governing body of a special service district established under
164	168		155Title 17D, Chapter 1, Special Service District Act, to provide emergency medical services
165	169		156within the affected area.
166	170		157 (c) A county described in Subsection (1)(a)(ii) that imposes a tax under this section
167	171		158within a portion of the county in accordance with this Subsection (4) may use the money
168	172		159collected from the tax to fund emergency medical services that are provided by a political
169	173		160subdivision within the affected area.
170	174		161 [(4)] (5) (a) A tax under this section shall be:
171	175		162 (i) except as provided in Subsection [(4)(b)] (5)(b), administered, collected, and
172		-	163enforced in accordance with: Enrolled Copy H.B. 392
173		-	- 7 -
	176	+	163enforced in accordance with:
174	177		164 (A) the same procedures used to administer, collect, and enforce the tax under:
175	178		165 (I) Part 1, Tax Collection; or
176	179		166 (II) Part 2, Local Sales and Use Tax Act; and
177	180		167 (B) Chapter 1, General Taxation Policies; and
178	181		168 (ii) levied for a period of 10 years and may be reauthorized at the end of the ten-year
179	182		169period by the county legislative body as provided in Subsection (1).
180	183		170 (b) A tax under this section is not subject to Subsections 59-12-205(2) through (6).
181	184		171 (c) A county legislative body shall distribute money collected from a tax under this
182	185		172section quarterly.
183	186		173 [(5)] (6) The commission shall retain and deposit an administrative charge in
184	187		174accordance with Section 59-1-306 from the revenue the commission collects from a tax under
185	188		175this section.
186	189		176 Section 3. Effective date.
187	190		177 This bill takes effect on July 1, 2023.