Utah 2024 Regular Session

Utah House Bill HB0113

Introduced
1/16/24  
Refer
1/18/24  
Report Pass
1/22/24  
Engrossed
1/29/24  
Refer
1/30/24  
Report Pass
2/2/24  

Caption

Rural County Jail Facilities Tax

Impact

The legislation mandates that rural counties must seek approval from both voters and their legislative bodies before enacting the rural county jail facilities tax. This requirement is intended to ensure community input and oversight over local taxation and spending. The revenues collected are strictly designated for purposes such as land acquisition for new facilities, maintenance, remodeling, and debt service payments on existing facilities. This separation of funds aims to create a transparent funding model that directly addresses the specific needs of rural jail facilities.

Summary

House Bill 0113 introduces a local option sales and use tax specifically designed for rural counties in Utah to fund the development and maintenance of jail facilities. The bill is aimed at providing these counties with a financial mechanism to address their infrastructure needs concerning county jails, which are often underfunded and overcrowded. By allowing counties of the third to sixth class to impose a tax of up to 0.40%, the bill outlines parameters for collection, administration, and distribution of the generated tax revenue, reinforcing the counties' autonomy in managing public safety resources.

Sentiment

The sentiment regarding HB 0113 appears to be generally supportive, especially among rural lawmakers and community leaders who recognize the pressing need for improved jail facilities in their jurisdictions. Supporters argue that the bill empowers local governments to make their own fiscal decisions beneficial for public safety. However, there may be concerns regarding the potential burden of increased taxation on residents, presenting a dichotomy of interest between local governance and taxpayer sentiment.

Contention

One notable point of contention surrounding HB 0113 is the broader implications of additional local taxes, particularly in rural areas where economic stability can be fragile. Critics might argue that introducing new taxes, even with a dedicated purpose, could deter economic growth or create a precedent for further tax increases. Additionally, the bill may face challenges regarding administrative complexities in ensuring correct tax collections and distributions among various county facilities, making oversight and public trust crucial elements as the legislation is implemented.

Companion Bills

No companion bills found.

Previously Filed As

UT HB0392

Rural County Health Care Facilities Tax Amendments

UT HB0500

County Sales Tax Amendments

UT HB0538

Water Usage Amendments

UT HB0417

Motor Vehicle Tax Amendments

UT HB0291

Short Term Rental Amendments

UT HB0031

Wildlife Resources Recodification Cross References

UT HB0026

License Plate Amendments

UT HB0184

Veterinarian Education Loan Repayment Program

UT HB0058

Tax Modifications

UT SB0255

Sales and Use Tax Amendments

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