| 905 | + | (a)[(i)] "Accommodations and services" means an accommodation or service |
|---|
| 906 | + | 444 |
|---|
| 907 | + | described in Subsection 59-12-103(1)(i). |
|---|
| 908 | + | 445 |
|---|
| 909 | + | [(ii) "Accommodations and services" does not include an accommodation or service |
|---|
| 910 | + | 446 |
|---|
| 911 | + | for which amounts paid or charged are not part of a rental room rate.] |
|---|
| 912 | + | 447 |
|---|
| 913 | + | (b) "Accommodations tax" means a tax imposed as provided in this section. |
|---|
| 914 | + | 448 |
|---|
| 915 | + | (2) By resolution, the fairpark district board may impose an accommodations tax on a |
|---|
| 916 | + | 449 |
|---|
| 917 | + | provider for amounts paid or charged for accommodations and services, if the place of |
|---|
| 918 | + | 450 |
|---|
| 919 | + | accommodation is located within the district sales tax area. |
|---|
| 920 | + | 451 |
|---|
| 921 | + | (3) The maximum rate of an accommodations tax is 15% of the amounts paid to or charged |
|---|
| 922 | + | 452 |
|---|
| 923 | + | by the provider for accommodations and services. |
|---|
| 924 | + | 453 |
|---|
| 925 | + | (4) A provider may recover an amount equal to the accommodations tax from customers, if |
|---|
| 926 | + | 454 |
|---|
| 927 | + | the provider includes the amount as a separate billing line item. |
|---|
| 928 | + | 455 |
|---|
| 929 | + | (5) If the fairpark district imposes an accommodations tax, a public entity[, including] other |
|---|
| 930 | + | 456 |
|---|
| 931 | + | than the fairpark district, may not impose, on the amounts paid or charged for |
|---|
| 932 | + | 457 |
|---|
| 933 | + | accommodations and services within the district sales tax area, any other tax described |
|---|
| 934 | + | 458 |
|---|
| 935 | + | in: |
|---|
| 936 | + | 459 |
|---|
| 937 | + | (a) Title 59, Chapter 12, Sales and Use Tax Act; or |
|---|
| 938 | + | 460 |
|---|
| 939 | + | (b) Title 59, Chapter 28, State Transient Room Tax Act. |
|---|
| 940 | + | 461 |
|---|
| 941 | + | (6) Except as provided in Subsection [(7)] (8) or [(8)] (9), an accommodations tax shall be |
|---|
| 942 | + | 462 |
|---|
| 943 | + | administered, collected, and enforced in accordance with: |
|---|
| 944 | + | 463 |
|---|
| 945 | + | (a) the same procedures used to administer, collect, and enforce the tax under: |
|---|
| 946 | + | 464 |
|---|
| 947 | + | (i) Title 59, Chapter 12, Part 1, Tax Collection; or |
|---|
| 948 | + | 465 |
|---|
| 949 | + | (ii) Title 59, Chapter 12, Part 2, Local Sales and Use Tax Act; and |
|---|
| 950 | + | 466 |
|---|
| 951 | + | (b) Title 59, Chapter 1, General Taxation Policies. |
|---|
| 952 | + | 467 |
|---|
| 953 | + | (7) The location of a transaction shall be determined in accordance with Sections 59-12-211 |
|---|
| 954 | + | 468 |
|---|
| 955 | + | through 59-12-215. |
|---|
| 956 | + | 469 |
|---|
| 957 | + | (8)(a) An accommodations tax is not subject to Section 59-12-107.1 or 59-12-123 or |
|---|
| 958 | + | 470 |
|---|
| 959 | + | Subsections 59-12-205(2) through (5). |
|---|
| 960 | + | - 14 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 961 | + | 471 |
|---|
| 962 | + | (b) The exemptions described in Sections 59-12-104, 59-12-104.1, and 59-12-104.6 do |
|---|
| 963 | + | 472 |
|---|
| 964 | + | not apply to an accommodations tax. |
|---|
| 965 | + | 473 |
|---|
| 966 | + | (9) The State Tax Commission shall: |
|---|
| 967 | + | 474 |
|---|
| 968 | + | (a) except as provided in Subsection (9)(b), distribute the revenue collected from an |
|---|
| 969 | + | 475 |
|---|
| 970 | + | accommodations tax to the fairpark district; and |
|---|
| 971 | + | 476 |
|---|
| 972 | + | (b) retain and deposit an administrative charge in accordance with Section 59-1-306 |
|---|
| 973 | + | 477 |
|---|
| 974 | + | from revenue the commission collects from an accommodations tax. |
|---|
| 975 | + | 478 |
|---|
| 976 | + | (10)(a) If the fairpark district imposes, repeals, or changes the rate of an |
|---|
| 977 | + | 479 |
|---|
| 978 | + | accommodations tax, the implementation, repeal, or change takes effect: |
|---|
| 979 | + | 480 |
|---|
| 980 | + | (i) on the first day of a calendar quarter; and |
|---|
| 981 | + | 481 |
|---|
| 982 | + | (ii) after a 90-day period beginning on the date the State Tax Commission receives |
|---|
| 983 | + | 482 |
|---|
| 984 | + | the notice described in Subsection (10)(b) from the fairpark district. |
|---|
| 985 | + | 483 |
|---|
| 986 | + | (b) The notice required in Subsection (10)(a)(ii) shall state: |
|---|
| 987 | + | 484 |
|---|
| 988 | + | (i) that the fairpark district will impose, repeal, or change the rate of an |
|---|
| 989 | + | 485 |
|---|
| 990 | + | accommodations tax; |
|---|
| 991 | + | 486 |
|---|
| 992 | + | (ii) the effective date of the implementation, repeal, or change of the accommodations |
|---|
| 993 | + | 487 |
|---|
| 994 | + | tax; and |
|---|
| 995 | + | 488 |
|---|
| 996 | + | (iii) the rate of the accommodations tax. |
|---|
| 997 | + | 489 |
|---|
| 998 | + | (11) In addition to the uses permitted under Section 11-70-207, the fairpark district may |
|---|
| 999 | + | 490 |
|---|
| 1000 | + | allocate revenue from an accommodations tax to a county in which a place of |
|---|
| 1001 | + | 491 |
|---|
| 1002 | + | accommodation that is subject to the accommodations tax is located, if: |
|---|
| 1003 | + | 492 |
|---|
| 1004 | + | (a) the county had a transient room tax described in Section 59-12-301 in effect at the |
|---|
| 1005 | + | 493 |
|---|
| 1006 | + | time the fairpark district board imposed an accommodations tax; and |
|---|
| 1007 | + | 494 |
|---|
| 1008 | + | (b) the revenue replaces revenue that the county received from a county transient room |
|---|
| 1009 | + | 495 |
|---|
| 1010 | + | tax described in Section 59-12-301 for the county's general operations and |
|---|
| 1011 | + | 496 |
|---|
| 1012 | + | administrative expenses. |
|---|
| 1013 | + | 497 |
|---|
| 1014 | + | Section 5. Section 11-70-206 is amended to read: |
|---|
| 1015 | + | 498 |
|---|
| 1016 | + | 11-70-206 (Effective 05/07/25). Applicability of other law -- Cooperation of state |
|---|
| 1017 | + | 499 |
|---|
| 1018 | + | and local governments -- Municipal services -- Services from state agencies -- |
|---|
| 1019 | + | 500 |
|---|
| 1020 | + | Procurement policy -- Public infrastructure district. |
|---|
| 1021 | + | 501 |
|---|
| 1022 | + | (1) With respect to the use or development of state-owned land, the fairpark district is not |
|---|
| 1023 | + | 502 |
|---|
| 1024 | + | subject to: |
|---|
| 1025 | + | 503 |
|---|
| 1026 | + | (a) Title 10, Chapter 9a, Municipal Land Use, Development, and Management Act; or |
|---|
| 1027 | + | 504 |
|---|
| 1028 | + | (b) the jurisdiction of a special district under Title 17B, Limited Purpose Local |
|---|
| 1029 | + | - 15 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 1030 | + | 505 |
|---|
| 1031 | + | Government Entities - Special Districts, or a special service district under Title 17D, |
|---|
| 1032 | + | 506 |
|---|
| 1033 | + | Chapter 1, Special Service District Act, except to the extent that: |
|---|
| 1034 | + | 507 |
|---|
| 1035 | + | (i) some or all of the state land is, on January 1, 2024, included within the boundary |
|---|
| 1036 | + | 508 |
|---|
| 1037 | + | of a special district or special service district; and |
|---|
| 1038 | + | 509 |
|---|
| 1039 | + | (ii) the fairpark district elects to receive service from the special district or special |
|---|
| 1040 | + | 510 |
|---|
| 1041 | + | service district for the state land that is included within the boundary of the special |
|---|
| 1042 | + | 511 |
|---|
| 1043 | + | district or special service district, respectively. |
|---|
| 1044 | + | 512 |
|---|
| 1045 | + | (2) The fairpark district has and may exercise all powers relating to the regulation of land |
|---|
| 1046 | + | 513 |
|---|
| 1047 | + | uses on state-owned land. |
|---|
| 1048 | + | 514 |
|---|
| 1049 | + | (3)(a) Subject to [Subsection] Subsections (3)(b) and (3)(c), the fairpark district has and |
|---|
| 1050 | + | 515 |
|---|
| 1051 | + | may exercise all powers relating to the regulation of land uses on privately owned |
|---|
| 1052 | + | 516 |
|---|
| 1053 | + | land within the fairpark district boundary. |
|---|
| 1054 | + | 517 |
|---|
| 1055 | + | (b)(i) [Land] Except as provided in Subsection (3)(d), land owned by a qualified |
|---|
| 1056 | + | 518 |
|---|
| 1057 | + | owner is subject to a host municipality's land use authority under Title 10, Chapter |
|---|
| 1058 | + | 519 |
|---|
| 1059 | + | 9a, Municipal Land Use, Development, and Management Act, if the qualified |
|---|
| 1060 | + | 520 |
|---|
| 1061 | + | owner and the host municipality enter into an agreement, as provided in |
|---|
| 1062 | + | 521 |
|---|
| 1063 | + | Subsection (3)(b)(ii), no later than December 31, 2024. |
|---|
| 1064 | + | 522 |
|---|
| 1065 | + | (ii)(A) An agreement under Subsection (3)(b)(i) shall require the host municipality |
|---|
| 1066 | + | 523 |
|---|
| 1067 | + | to provide an expedited process for the review and approval of a qualified |
|---|
| 1068 | + | 524 |
|---|
| 1069 | + | owner's completed land use application that complies with adopted land use |
|---|
| 1070 | + | 525 |
|---|
| 1071 | + | regulations. |
|---|
| 1072 | + | 526 |
|---|
| 1073 | + | (B) In an agreement under Subsection (3)(b)(i), the host municipality shall agree |
|---|
| 1074 | + | 527 |
|---|
| 1075 | + | to vest the qualified owner in any approved land use for a qualified stadium |
|---|
| 1076 | + | 528 |
|---|
| 1077 | + | and related uses. |
|---|
| 1078 | + | 529 |
|---|
| 1079 | + | (c)(i) If the board approves the addition of land owned by a qualified owner to the |
|---|
| 1080 | + | 530 |
|---|
| 1081 | + | fairpark district boundary, the host municipality shall, within six months after the |
|---|
| 1082 | + | 531 |
|---|
| 1083 | + | day of the board's approval, approve an amendment to the agreement established |
|---|
| 1084 | + | 532 |
|---|
| 1085 | + | under Subsection (3)(b) to include the additional land. |
|---|
| 1086 | + | 533 |
|---|
| 1087 | + | (ii) A host municipality may not unreasonably withhold, delay, or condition |
|---|
| 1088 | + | 534 |
|---|
| 1089 | + | approving the amendment described in Subsection (3)(c)(i). |
|---|
| 1090 | + | 535 |
|---|
| 1091 | + | (iii) If a host municipality fails to approve an amendment described in Subsection |
|---|
| 1092 | + | 536 |
|---|
| 1093 | + | (3)(c)(i) within the time frame described in Subsection (3)(c)(i), the fairpark |
|---|
| 1094 | + | 537 |
|---|
| 1095 | + | district shall become the land use authority for the additional land. |
|---|
| 1096 | + | 538 |
|---|
| 1097 | + | (d) If an agreement under Subsection (3)(b) terminates for any reason described in the |
|---|
| 1098 | + | - 16 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 1099 | + | 539 |
|---|
| 1100 | + | agreement or by operation of law, the fairpark district shall become the land use |
|---|
| 1101 | + | 540 |
|---|
| 1102 | + | authority for the land that was subject to the agreement immediately upon |
|---|
| 1103 | + | 541 |
|---|
| 1104 | + | termination of the agreement. |
|---|
| 1105 | + | 542 |
|---|
| 1106 | + | (e) Upon expiration of the agreement described in Subsection (3)(b), the host |
|---|
| 1107 | + | 543 |
|---|
| 1108 | + | municipality shall remain the sole land use authority for the land that was subject to |
|---|
| 1109 | + | 544 |
|---|
| 1110 | + | the expired agreement. |
|---|
| 1111 | + | 545 |
|---|
| 1112 | + | [(c)] (f) A host municipality may not prohibit or condition the use of a qualified owner's |
|---|
| 1113 | + | 546 |
|---|
| 1114 | + | land for a qualified stadium. |
|---|
| 1115 | + | 547 |
|---|
| 1116 | + | [(d)] (g) In making land use decisions affecting land within the fairpark district boundary |
|---|
| 1117 | + | 548 |
|---|
| 1118 | + | that is subject to a host municipality's land use authority under this Subsection (3), |
|---|
| 1119 | + | 549 |
|---|
| 1120 | + | the legislative body of the host municipality shall consider input from the board. |
|---|
| 1121 | + | 550 |
|---|
| 1122 | + | (4)(a) No later than December 31, 2024, the host municipality and the host |
|---|
| 1123 | + | 551 |
|---|
| 1124 | + | municipality's community reinvestment agency shall take all necessary actions to |
|---|
| 1125 | + | 552 |
|---|
| 1126 | + | withdraw from the fairpark district boundary any area that is within a project area of |
|---|
| 1127 | + | 553 |
|---|
| 1128 | + | the community reinvestment agency. |
|---|
| 1129 | + | 554 |
|---|
| 1130 | + | (b) If land is added to the fairpark district boundary, the host municipality and the |
|---|
| 1131 | + | 555 |
|---|
| 1132 | + | community reinvestment agency shall take all necessary actions to withdraw from the |
|---|
| 1133 | + | 556 |
|---|
| 1134 | + | fairpark district boundary any area that is within a project area of the community |
|---|
| 1135 | + | 557 |
|---|
| 1136 | + | reinvestment agency. |
|---|
| 1137 | + | 558 |
|---|
| 1138 | + | (5) A department, division, or other agency of the state and a political subdivision of the |
|---|
| 1139 | + | 559 |
|---|
| 1140 | + | state shall cooperate with the fairpark district to the fullest extent possible to provide |
|---|
| 1141 | + | 560 |
|---|
| 1142 | + | whatever support, information, or other assistance the board requests that is reasonably |
|---|
| 1143 | + | 561 |
|---|
| 1144 | + | necessary to help the fairpark district fulfill [its] the fairpark district's duties and |
|---|
| 1145 | + | 562 |
|---|
| 1146 | + | responsibilities under this chapter. |
|---|
| 1147 | + | 563 |
|---|
| 1148 | + | (6)(a) A host municipality shall provide the same municipal services to the area of the |
|---|
| 1149 | + | 564 |
|---|
| 1150 | + | municipality that is within the fairpark district boundary as the municipality provides |
|---|
| 1151 | + | 565 |
|---|
| 1152 | + | to other areas of the municipality with similar zoning and a similar development level. |
|---|
| 1153 | + | 566 |
|---|
| 1154 | + | (b) The level and quality of municipal services that a host municipality provides within |
|---|
| 1155 | + | 567 |
|---|
| 1156 | + | the fairpark district boundary shall be fairly and reasonably consistent with the level |
|---|
| 1157 | + | 568 |
|---|
| 1158 | + | and quality of municipal services that the municipality provides to other areas of the |
|---|
| 1159 | + | 569 |
|---|
| 1160 | + | municipality with similar zoning and a similar development level. |
|---|
| 1161 | + | 570 |
|---|
| 1162 | + | (c) No later than December 31, 2024, the fairpark district and host municipality shall |
|---|
| 1163 | + | 571 |
|---|
| 1164 | + | enter into an agreement providing for the fairpark district to reimburse the host |
|---|
| 1165 | + | 572 |
|---|
| 1166 | + | municipality for services the host municipality provides to a project area. |
|---|
| 1167 | + | - 17 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 1168 | + | 573 |
|---|
| 1169 | + | (7)(a) The fairpark district may request and, upon request, shall receive: |
|---|
| 1170 | + | 574 |
|---|
| 1171 | + | (i) fuel dispensing and motor pool services provided by the Division of Fleet |
|---|
| 1172 | + | 575 |
|---|
| 1173 | + | Operations; |
|---|
| 1174 | + | 576 |
|---|
| 1175 | + | (ii) surplus property services provided by the Division of Purchasing and General |
|---|
| 1176 | + | 577 |
|---|
| 1177 | + | Services; |
|---|
| 1178 | + | 578 |
|---|
| 1179 | + | (iii) information technology services provided by the Division of Technology |
|---|
| 1180 | + | 579 |
|---|
| 1181 | + | Services; |
|---|
| 1182 | + | 580 |
|---|
| 1183 | + | (iv) archive services provided by the Division of Archives and Records Service; |
|---|
| 1184 | + | 581 |
|---|
| 1185 | + | (v) financial services provided by the Division of Finance; |
|---|
| 1186 | + | 582 |
|---|
| 1187 | + | (vi) human resources services provided by the Division of Human Resource |
|---|
| 1188 | + | 583 |
|---|
| 1189 | + | Management; |
|---|
| 1190 | + | 584 |
|---|
| 1191 | + | (vii) legal services provided by the Office of the Attorney General; and |
|---|
| 1192 | + | 585 |
|---|
| 1193 | + | (viii) banking services provided by the Office of the State Treasurer. |
|---|
| 1194 | + | 586 |
|---|
| 1195 | + | (b) Nothing in Subsection [(6)(a) may be construed to relieve ] (7)(a) relieves the |
|---|
| 1196 | + | 587 |
|---|
| 1197 | + | fairpark district of the obligation to pay the applicable fee for the service provided. |
|---|
| 1198 | + | 588 |
|---|
| 1199 | + | (8)(a) To govern fairpark district procurements, the board shall adopt a procurement |
|---|
| 1200 | + | 589 |
|---|
| 1201 | + | policy that the board reasonably determines to substantially fulfill the purposes |
|---|
| 1202 | + | 590 |
|---|
| 1203 | + | described in Section 63G-6a-102. |
|---|
| 1204 | + | 591 |
|---|
| 1205 | + | (b) The board may delegate to the executive director the responsibility to adopt a |
|---|
| 1206 | + | 592 |
|---|
| 1207 | + | procurement policy. |
|---|
| 1208 | + | 593 |
|---|
| 1209 | + | (c) The board's determination under Subsection [(7)(a)] (8)(a) is final and conclusive. |
|---|
| 1210 | + | 594 |
|---|
| 1211 | + | (9) No later than December 31, 2024, the board and the assessor of the county in which the |
|---|
| 1212 | + | 595 |
|---|
| 1213 | + | fairpark district is located shall together determine the base taxable value of privately |
|---|
| 1214 | + | 596 |
|---|
| 1215 | + | owned property within the fairpark district boundary. |
|---|
| 1216 | + | 597 |
|---|
| 1217 | + | (10)(a) As used in this Subsection (10): |
|---|
| 1218 | + | 598 |
|---|
| 1219 | + | (i) "District ZIP area" means a ZIP area a majority of which includes land within the |
|---|
| 1220 | + | 599 |
|---|
| 1221 | + | fairpark district boundary. |
|---|
| 1222 | + | 600 |
|---|
| 1223 | + | (ii) "ZIP area" means an area defined by the ZIP Code, as defined in Section |
|---|
| 1224 | + | 601 |
|---|
| 1225 | + | 59-12-102, plus the four-digit deliver route extension. |
|---|
| 1226 | + | 602 |
|---|
| 1227 | + | (b) No later than June 1, 2024, the State Tax Commission shall: |
|---|
| 1228 | + | 603 |
|---|
| 1229 | + | (i) define the area that consists of all district zip areas; and |
|---|
| 1230 | + | 604 |
|---|
| 1231 | + | (ii) provide a description of the area under Subsection [(9)(b)(i)] (10)(b)(i) to the host |
|---|
| 1232 | + | 605 |
|---|
| 1233 | + | municipality and the board. |
|---|
| 1234 | + | 606 |
|---|
| 1235 | + | (c) The State Tax Commission shall annually: |
|---|
| 1236 | + | - 18 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 1237 | + | 607 |
|---|
| 1238 | + | (i) update the definition of the area under Subsection (10)(b)(i); and |
|---|
| 1239 | + | 608 |
|---|
| 1240 | + | (ii) provide the updated description to the host municipality and the board. |
|---|
| 1241 | + | 609 |
|---|
| 1242 | + | (11)(a)(i) A public infrastructure district created by the fairpark district under Title |
|---|
| 1243 | + | 610 |
|---|
| 1244 | + | 17D, Chapter 4, Public Infrastructure District Act, may, subject to limitations of |
|---|
| 1245 | + | 611 |
|---|
| 1246 | + | that chapter, levy a property tax for the operations and maintenance of the public |
|---|
| 1247 | + | 612 |
|---|
| 1248 | + | infrastructure district's financed public infrastructure and improvements, subject to |
|---|
| 1249 | + | 613 |
|---|
| 1250 | + | a maximum rate of .015. |
|---|
| 1251 | + | 614 |
|---|
| 1252 | + | (ii) A levy under Subsection (11)(a)(i) may be separate from a public infrastructure |
|---|
| 1253 | + | 615 |
|---|
| 1254 | + | district property tax levy for a bond. |
|---|
| 1255 | + | 616 |
|---|
| 1256 | + | (b) If a public infrastructure created by the fairpark district issues a bond: |
|---|
| 1257 | + | 617 |
|---|
| 1258 | + | (i) the public infrastructure district may: |
|---|
| 1259 | + | 618 |
|---|
| 1260 | + | (A) delay the effective date of the property tax levy for the bond until after the |
|---|
| 1261 | + | 619 |
|---|
| 1262 | + | period of capitalized interest payments; and |
|---|
| 1263 | + | 620 |
|---|
| 1264 | + | (B) covenant with bondholders not to reduce or impair the property tax levy; and |
|---|
| 1265 | + | 621 |
|---|
| 1266 | + | (ii) notwithstanding a provision to the contrary in Title 17D, Chapter 4, Public |
|---|
| 1267 | + | 622 |
|---|
| 1268 | + | Infrastructure District Act, the tax rate for the property tax levy for the bond may |
|---|
| 1269 | + | 623 |
|---|
| 1270 | + | not exceed a rate that generates more revenue than required to pay the annual debt |
|---|
| 1271 | + | 624 |
|---|
| 1272 | + | service of the bond plus administrative costs, subject to a maximum rate of .015. |
|---|
| 1273 | + | 625 |
|---|
| 1274 | + | (c)(i) A public infrastructure district created by the fairpark district under Title 17D, |
|---|
| 1275 | + | 626 |
|---|
| 1276 | + | Chapter 4, Public Infrastructure District Act, may create tax areas, as defined in |
|---|
| 1277 | + | 627 |
|---|
| 1278 | + | Section 59-2-102, within the public infrastructure district and apply a different |
|---|
| 1279 | + | 628 |
|---|
| 1280 | + | property tax rate to each tax area, subject to the maximum rate limitations |
|---|
| 1281 | + | 629 |
|---|
| 1282 | + | described in Subsections (11)(a)(i) and (11)(b)(ii). |
|---|
| 1283 | + | 630 |
|---|
| 1284 | + | (ii) If a public infrastructure district created by the fairpark district issues bonds, the |
|---|
| 1285 | + | 631 |
|---|
| 1286 | + | public infrastructure district may issue bonds secured by property taxes from: |
|---|
| 1287 | + | 632 |
|---|
| 1288 | + | (A) the entire public infrastructure district; or |
|---|
| 1289 | + | 633 |
|---|
| 1290 | + | (B) one or more tax areas within the public infrastructure district. |
|---|
| 1291 | + | 634 |
|---|
| 1292 | + | (d) A public infrastructure district created by the fairpark district may use bond proceeds |
|---|
| 1293 | + | 635 |
|---|
| 1294 | + | to: |
|---|
| 1295 | + | 636 |
|---|
| 1296 | + | (i) pay for public infrastructure and improvements; and |
|---|
| 1297 | + | 637 |
|---|
| 1298 | + | (ii) pay costs related to the development, operation, or maintenance of infrastructure |
|---|
| 1299 | + | 638 |
|---|
| 1300 | + | described in Subsection (11)(d)(i). |
|---|
| 1301 | + | 639 |
|---|
| 1302 | + | Section 6. Section 11-70-207 is amended to read: |
|---|
| 1303 | + | 640 |
|---|
| 1304 | + | 11-70-207 (Effective 05/07/25). Use of fairpark district funds. |
|---|
| 1305 | + | - 19 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 1306 | + | 641 |
|---|
| 1307 | + | (1)(a) Subject to Subsection (2), the fairpark district may use fairpark district funds for |
|---|
| 1308 | + | 642 |
|---|
| 1309 | + | any purpose authorized under this chapter, including to pay for: |
|---|
| 1310 | + | 643 |
|---|
| 1311 | + | (i) the development and construction of a qualified stadium; |
|---|
| 1312 | + | 644 |
|---|
| 1313 | + | (ii) administrative, overhead, legal, consulting, and other operating expenses of the |
|---|
| 1314 | + | 645 |
|---|
| 1315 | + | fairpark district; |
|---|
| 1316 | + | 646 |
|---|
| 1317 | + | (iii) all or part of the development of land within a project area, including: |
|---|
| 1318 | + | 647 |
|---|
| 1319 | + | (A) financing or refinancing; and |
|---|
| 1320 | + | 648 |
|---|
| 1321 | + | (B) assisting the ongoing operation of a development or facility within the project |
|---|
| 1322 | + | 649 |
|---|
| 1323 | + | area; |
|---|
| 1324 | + | 650 |
|---|
| 1325 | + | (iv) the cost of the installation of public infrastructure and improvements outside a |
|---|
| 1326 | + | 651 |
|---|
| 1327 | + | project area if the board determines by resolution that the infrastructure and |
|---|
| 1328 | + | 652 |
|---|
| 1329 | + | improvements are of benefit to the project area; |
|---|
| 1330 | + | 653 |
|---|
| 1331 | + | (v) the principal and interest on bonds issued by the fairpark district; |
|---|
| 1332 | + | 654 |
|---|
| 1333 | + | (vi) the payment of an infrastructure loan, as defined in Section 11-70-104, according |
|---|
| 1334 | + | 655 |
|---|
| 1335 | + | to the terms of the infrastructure loan; and |
|---|
| 1336 | + | 656 |
|---|
| 1337 | + | (vii) the costs of promoting, facilitating, and implementing other development of land |
|---|
| 1338 | + | 657 |
|---|
| 1339 | + | within the fairpark district boundary. |
|---|
| 1340 | + | 658 |
|---|
| 1341 | + | (b) The determination of the board under Subsection (1)(a)(iv) regarding benefit to the |
|---|
| 1342 | + | 659 |
|---|
| 1343 | + | project area is final. |
|---|
| 1344 | + | 660 |
|---|
| 1345 | + | (2)(a) The fairpark district may use money [it] the fairpark district receives under |
|---|
| 1346 | + | 661 |
|---|
| 1347 | + | Subsection 59-12-1201(2)(a)(ii) and Subsection 59-12-103(16) only for[ ] : |
|---|
| 1348 | + | 662 |
|---|
| 1349 | + | (i) the development and construction of a qualified stadium, including parking |
|---|
| 1350 | + | 663 |
|---|
| 1351 | + | structures or facilities, lighting facilities, plazas, or open space associated with the |
|---|
| 1352 | + | 664 |
|---|
| 1353 | + | qualified stadium; and |
|---|
| 1354 | + | 665 |
|---|
| 1355 | + | (ii) [paying for] the payment of bonds issued to pay for the development and |
|---|
| 1356 | + | 666 |
|---|
| 1357 | + | construction of a qualified stadium. |
|---|
| 1358 | + | 667 |
|---|
| 1359 | + | (b) If the amount of money the fairpark district receives under Subsection (2)(a) exceeds |
|---|
| 1360 | + | 668 |
|---|
| 1361 | + | the amount required to pay the annual debt service on bonds issued to pay for the |
|---|
| 1362 | + | 669 |
|---|
| 1363 | + | development and construction of a qualified stadium, the fairpark district shall use |
|---|
| 1364 | + | 670 |
|---|
| 1365 | + | the excess amount received to pay down the principal on those bonds. |
|---|
| 1366 | + | 671 |
|---|
| 1367 | + | (c) The fairpark district may use money described in Subsection (2)(a) before or after a |
|---|
| 1368 | + | 672 |
|---|
| 1369 | + | franchise agreement date. |
|---|
| 1370 | + | 673 |
|---|
| 1371 | + | (3) The fairpark district may share enhanced property tax revenue with a taxing entity that |
|---|
| 1372 | + | 674 |
|---|
| 1373 | + | levies a property tax on land within the project area from which the enhanced property |
|---|
| 1374 | + | - 20 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 1375 | + | 675 |
|---|
| 1376 | + | tax revenue is generated. |
|---|
| 1377 | + | 676 |
|---|
| 1378 | + | Section 7. Section 11-70-304 is amended to read: |
|---|
| 1379 | + | 677 |
|---|
| 1380 | + | 11-70-304 (Effective 05/07/25). Limitations on board members and executive |
|---|
| 1381 | + | 678 |
|---|
| 1382 | + | director -- Annual conflict of interest disclosure statement -- Penalties. |
|---|
| 1383 | + | 679 |
|---|
| 904 | | - | 444 |
|---|
| 905 | | - | (a)[(i)] "Accommodations and services" means an accommodation or service |
|---|
| 906 | | - | 445 |
|---|
| 1385 | + | 680 |
|---|
| 1386 | + | (a) "Direct financial benefit": |
|---|
| 1387 | + | 681 |
|---|
| 1388 | + | (i) means any form of financial benefit that accrues to an individual directly, |
|---|
| 1389 | + | 682 |
|---|
| 1390 | + | including: |
|---|
| 1391 | + | 683 |
|---|
| 1392 | + | (A) compensation, commission, or any other form of a payment or increase of |
|---|
| 1393 | + | 684 |
|---|
| 1394 | + | money; and |
|---|
| 1395 | + | 685 |
|---|
| 1396 | + | (B) an increase in the value of a business or property; and |
|---|
| 1397 | + | 686 |
|---|
| 1398 | + | (ii) does not include a financial benefit that accrues to the public generally. |
|---|
| 1399 | + | 687 |
|---|
| 1400 | + | (b) "Family member" means a parent, spouse, sibling, child, or grandchild. |
|---|
| 1401 | + | 688 |
|---|
| 1402 | + | (2) An individual may not serve as a member of the board or as executive director if: |
|---|
| 1403 | + | 689 |
|---|
| 1404 | + | (a) the individual owns real property, other than a personal residence in which the |
|---|
| 1405 | + | 690 |
|---|
| 1406 | + | individual resides, within the fairpark district boundary, whether or not the ownership |
|---|
| 1407 | + | 691 |
|---|
| 1408 | + | interest is a recorded interest; |
|---|
| 1409 | + | 692 |
|---|
| 1410 | + | (b) a family member of the individual owns an interest in real property, other than a |
|---|
| 1411 | + | 693 |
|---|
| 1412 | + | personal residence in which the family member resides, located within the fairpark |
|---|
| 1413 | + | 694 |
|---|
| 1414 | + | district boundary; or |
|---|
| 1415 | + | 695 |
|---|
| 1416 | + | (c) the individual or a family member of the individual owns an interest in, is directly |
|---|
| 1417 | + | 696 |
|---|
| 1418 | + | affiliated with, or is an employee or officer of a private firm, private company, or |
|---|
| 1419 | + | 697 |
|---|
| 1420 | + | other private entity that the individual reasonably believes is likely to: |
|---|
| 1421 | + | 698 |
|---|
| 1422 | + | (i) participate in or receive a direct financial benefit from the development of land |
|---|
| 1423 | + | 699 |
|---|
| 1424 | + | within the fairpark district boundary; or |
|---|
| 1425 | + | 700 |
|---|
| 1426 | + | (ii) acquire an interest in or locate a facility within the fairpark district boundary. |
|---|
| 1427 | + | 701 |
|---|
| 1428 | + | (3) Before taking office as a board member or accepting employment as executive director, |
|---|
| 1429 | + | 702 |
|---|
| 1430 | + | an individual shall submit to the fairpark district a statement verifying that the |
|---|
| 1431 | + | 703 |
|---|
| 1432 | + | individual's service as a board member or employment as executive director does not |
|---|
| 1433 | + | 704 |
|---|
| 1434 | + | violate Subsection (2). |
|---|
| 1435 | + | 705 |
|---|
| 1436 | + | (4)(a) An individual may not, at any time during the individual's service as a board |
|---|
| 1437 | + | 706 |
|---|
| 1438 | + | member or employment with the fairpark district, acquire, or take any action to |
|---|
| 1439 | + | 707 |
|---|
| 1440 | + | initiate, negotiate, or otherwise arrange for the acquisition of, an interest in real |
|---|
| 1441 | + | 708 |
|---|
| 1442 | + | property located within the fairpark district boundary, if: |
|---|
| 1443 | + | - 21 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 1444 | + | 709 |
|---|
| 1445 | + | (i) the acquisition is in the individual's personal capacity or in the individual's |
|---|
| 1446 | + | 710 |
|---|
| 1447 | + | capacity as an employee or officer of a private firm, private company, or other |
|---|
| 1448 | + | 711 |
|---|
| 1449 | + | private entity; and |
|---|
| 1450 | + | 712 |
|---|
| 1451 | + | (ii) the acquisition will enable the individual to receive a direct financial benefit as a |
|---|
| 1452 | + | 713 |
|---|
| 1453 | + | result of the development of land within the fairpark district boundary. |
|---|
| 1454 | + | 714 |
|---|
| 1455 | + | (b) Subsection (4)(a) does not apply to an individual's acquisition of, or action to initiate, |
|---|
| 1456 | + | 715 |
|---|
| 1457 | + | negotiate, or otherwise arrange for the acquisition of, an interest in real property that |
|---|
| 1458 | + | 716 |
|---|
| 1459 | + | is a personal residence in which the individual will reside upon acquisition of the real |
|---|
| 1460 | + | 717 |
|---|
| 1461 | + | property. |
|---|
| 1462 | + | 718 |
|---|
| 1463 | + | (5)(a) A board member or an employee of the fairpark district may not receive a direct |
|---|
| 1464 | + | 719 |
|---|
| 1465 | + | financial benefit from development within the fairpark district boundary. |
|---|
| 1466 | + | 720 |
|---|
| 1467 | + | (b) For purposes of Subsection (5)(a), a direct financial benefit does not include: |
|---|
| 1468 | + | 721 |
|---|
| 1469 | + | (i) expense reimbursements; |
|---|
| 1470 | + | 722 |
|---|
| 1471 | + | (ii) per diem pay for board member service, if applicable; or |
|---|
| 1472 | + | 723 |
|---|
| 1473 | + | (iii) an employee's compensation or benefits from employment with the fairpark |
|---|
| 1474 | + | 724 |
|---|
| 1475 | + | district. |
|---|
| 1476 | + | 725 |
|---|
| 1477 | + | (6)(a) In addition to any other limitation on a board member described in this section, |
|---|
| 1478 | + | 726 |
|---|
| 1479 | + | and except as provided in Subsection (7), a voting member or nonvoting advisory |
|---|
| 1480 | + | 727 |
|---|
| 1481 | + | member of the board shall, no sooner than January 1 and no later than January 31 of |
|---|
| 1482 | + | 728 |
|---|
| 1483 | + | each year during which the board member holds office on the board: |
|---|
| 1484 | + | 729 |
|---|
| 1485 | + | (i) prepare a written conflict of interest disclosure statement that contains a response |
|---|
| 1486 | + | 730 |
|---|
| 1487 | + | to each item of information described in Subsection 20A-11-1604(6); and |
|---|
| 1488 | + | 731 |
|---|
| 1489 | + | (ii) submit the written disclosure statement to the administrator or clerk of the board. |
|---|
| 1490 | + | 732 |
|---|
| 1491 | + | (b) No later than 10 business days after the date on which the board member submits the |
|---|
| 1492 | + | 733 |
|---|
| 1493 | + | written disclosure statement described in Subsection (6)(a) to the administrator or |
|---|
| 1494 | + | 734 |
|---|
| 1495 | + | clerk of the board, the administrator or clerk shall: |
|---|
| 1496 | + | 735 |
|---|
| 1497 | + | (i)(A) post an electronic copy of the written disclosure statement on the fairpark |
|---|
| 1498 | + | 736 |
|---|
| 1499 | + | district website; or |
|---|
| 1500 | + | 737 |
|---|
| 1501 | + | (B) if the fairpark district does not have a website, post an electronic copy of the |
|---|
| 1502 | + | 738 |
|---|
| 1503 | + | disclosure statement on the Utah Public Notice Website created in Section |
|---|
| 1504 | + | 739 |
|---|
| 1505 | + | 63A-16-601; and |
|---|
| 1506 | + | 740 |
|---|
| 1507 | + | (ii) provide the lieutenant governor with a link to the posting described in Subsection |
|---|
| 1508 | + | 741 |
|---|
| 1509 | + | (6)(b)(i). |
|---|
| 1510 | + | 742 |
|---|
| 1511 | + | (c) The administrator or clerk of the board shall ensure that the board member's written |
|---|
| 1512 | + | - 22 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 1513 | + | 743 |
|---|
| 1514 | + | disclosure statement remains posted on the website described in Subsection (6)(b)(i) |
|---|
| 1515 | + | 744 |
|---|
| 1516 | + | until the board member leaves office. |
|---|
| 1517 | + | 745 |
|---|
| 1518 | + | (d) The administrator or clerk of the board shall take the action described in Subsection |
|---|
| 1519 | + | 746 |
|---|
| 1520 | + | (6)(e) if: |
|---|
| 1521 | + | 747 |
|---|
| 1522 | + | (i) a board member fails to timely submit the written disclosure statement described |
|---|
| 1523 | + | 748 |
|---|
| 1524 | + | in Subsection (6)(a); or |
|---|
| 1525 | + | 749 |
|---|
| 1526 | + | (ii) a submitted written disclosure statement does not comply with the requirements |
|---|
| 1527 | + | 750 |
|---|
| 1528 | + | of Subsection 20A-11-1604(6). |
|---|
| 1529 | + | 751 |
|---|
| 1530 | + | (e) If a circumstance described in Subsection (6)(d) occurs, the administrator or clerk of |
|---|
| 1531 | + | 752 |
|---|
| 1532 | + | the board shall, within five days after the day on which the administrator or clerk |
|---|
| 1533 | + | 753 |
|---|
| 1534 | + | determines that a violation occurred, notify the board member of the violation and |
|---|
| 1535 | + | 754 |
|---|
| 1536 | + | direct the board member to submit an amended written disclosure statement |
|---|
| 1537 | + | 755 |
|---|
| 1538 | + | correcting the problem. |
|---|
| 1539 | + | 756 |
|---|
| 1540 | + | (f)(i) It is unlawful for a board member to fail to submit or amend a written |
|---|
| 1541 | + | 757 |
|---|
| 1542 | + | disclosure statement within seven days after the day on which the board member |
|---|
| 1543 | + | 758 |
|---|
| 1544 | + | receives the notice described in Subsection (6)(e). |
|---|
| 1545 | + | 759 |
|---|
| 1546 | + | (ii) A board member who violates Subsection (6)(f)(i) is guilty of a class B |
|---|
| 1547 | + | 760 |
|---|
| 1548 | + | misdemeanor. |
|---|
| 1549 | + | 761 |
|---|
| 1550 | + | (iii) The administrator or clerk of the board shall report a violation of Subsection |
|---|
| 1551 | + | 762 |
|---|
| 1552 | + | (6)(f)(i) to the attorney general. |
|---|
| 1553 | + | 763 |
|---|
| 1554 | + | (iv) In addition to the criminal penalty described in Subsection (6)(f)(ii), the |
|---|
| 1555 | + | 764 |
|---|
| 1556 | + | administrator or clerk of the board shall impose a civil fine of $100 against a |
|---|
| 1557 | + | 765 |
|---|
| 1558 | + | board member who violates Subsection (6)(f)(i). |
|---|
| 1559 | + | 766 |
|---|
| 1560 | + | (g) The administrator or clerk of the board shall deposit a fine collected under this |
|---|
| 1561 | + | 767 |
|---|
| 1562 | + | section into the board's account to pay for the costs of administering this section. |
|---|
| 1563 | + | 768 |
|---|
| 1564 | + | (7) For a board member who is also a state legislator, a member of a county or municipal |
|---|
| 1565 | + | 769 |
|---|
| 1566 | + | legislative body, or who is otherwise required to make the written disclosure statement |
|---|
| 1567 | + | 770 |
|---|
| 1568 | + | described in Subsection (6)(a) under another provision of law: |
|---|
| 1569 | + | 771 |
|---|
| 1570 | + | (a) Subsection (6) does not apply; and |
|---|
| 1571 | + | 772 |
|---|
| 1572 | + | (b) the administrator or clerk of the board shall, instead: |
|---|
| 1573 | + | 773 |
|---|
| 1574 | + | (i) post an electronic link, on the website described in Subsection (6)(b)(i), to the |
|---|
| 1575 | + | 774 |
|---|
| 1576 | + | written disclosure statement the board member made in the board member's |
|---|
| 1577 | + | 775 |
|---|
| 1578 | + | capacity as: |
|---|
| 1579 | + | 776 |
|---|
| 1580 | + | (A) a state legislator, under Title 20A, Chapter 11, Part 16, Conflict of Interest |
|---|
| 1581 | + | - 23 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 1582 | + | 777 |
|---|
| 1583 | + | Disclosures; |
|---|
| 1584 | + | 778 |
|---|
| 1585 | + | (B) an elected officer of a county, under Section 17-16a-13; |
|---|
| 1586 | + | 779 |
|---|
| 1587 | + | (C) an elected officer of a municipality, under Section 10-3-1313; or |
|---|
| 1588 | + | 780 |
|---|
| 1589 | + | (D) an individual who is required to make the written disclosure statement |
|---|
| 1590 | + | 781 |
|---|
| 1591 | + | described in Subsection (6)(a) under another provision of law; and |
|---|
| 1592 | + | 782 |
|---|
| 1593 | + | (ii) provide the lieutenant governor with a link to the electronic posting described in |
|---|
| 1594 | + | 783 |
|---|
| 1595 | + | Subsection (7)(b)(i). |
|---|
| 1596 | + | 784 |
|---|
| 1597 | + | [(6)] (8) Nothing in this section may be construed to affect the application or effect of any |
|---|
| 1598 | + | 785 |
|---|
| 1599 | + | other code provision applicable to a board member or employee relating to ethics or |
|---|
| 1600 | + | 786 |
|---|
| 1601 | + | conflicts of interest. |
|---|
| 1602 | + | 787 |
|---|
| 1603 | + | Section 8. Section 11-70-401 is amended to read: |
|---|
| 1604 | + | 788 |
|---|
| 1605 | + | 11-70-401 (Effective 05/07/25). Enhanced property tax revenue to be paid to |
|---|
| 1606 | + | 789 |
|---|
| 1607 | + | fairpark district. |
|---|
| 1608 | + | 790 |
|---|
| 1609 | + | (1) Subject to Subsection (5), the fairpark district shall be paid 90% of enhanced property |
|---|
| 1610 | + | 791 |
|---|
| 1611 | + | tax revenue generated from each parcel of privately owned land within the fairpark |
|---|
| 1612 | + | 792 |
|---|
| 1613 | + | district boundary: |
|---|
| 1614 | + | 793 |
|---|
| 1615 | + | (a) beginning the tax year that begins on January 1, 2025; and |
|---|
| 1616 | + | 794 |
|---|
| 1617 | + | (b) until the transition date for that parcel. |
|---|
| 1618 | + | 795 |
|---|
| 1619 | + | (2) Subject to Subsection (5), during the payment period the fairpark district shall be paid |
|---|
| 1620 | + | 796 |
|---|
| 1621 | + | up to 100% of enhanced property tax revenue: |
|---|
| 1622 | + | 797 |
|---|
| 1623 | + | (a) generated from designated parcels of privately owned land within a project area; and |
|---|
| 1624 | + | 798 |
|---|
| 1625 | + | (b) as the board specifies in a designation resolution adopted in consultation with a |
|---|
| 1626 | + | 799 |
|---|
| 1627 | + | qualified owner. |
|---|
| 1628 | + | 800 |
|---|
| 1629 | + | (3) For purposes of the payment of enhanced property tax revenue under this section, a |
|---|
| 1630 | + | 801 |
|---|
| 1631 | + | payment period shall begin, as specified in the designation resolution, on January 1 of a |
|---|
| 1632 | + | 802 |
|---|
| 1633 | + | year that begins after the designation resolution is adopted. |
|---|
| 1634 | + | 803 |
|---|
| 1635 | + | (4)(a) For purposes of this section, the fairpark district may designate an improved |
|---|
| 1636 | + | 804 |
|---|
| 1637 | + | portion of a parcel in a project area as a separate parcel. |
|---|
| 1638 | + | 805 |
|---|
| 1639 | + | (b) A fairpark district designation of an improved portion of a parcel as a separate parcel |
|---|
| 1640 | + | 806 |
|---|
| 1641 | + | under Subsection (4)(a) does not constitute a subdivision, as defined in Section |
|---|
| 1642 | + | 807 |
|---|
| 1643 | + | 10-9a-103 or Section 17-27a-103. |
|---|
| 1644 | + | 808 |
|---|
| 1645 | + | (c) A county recorder shall assign a separate tax identification number to the improved |
|---|
| 1646 | + | 809 |
|---|
| 1647 | + | portion of a parcel designated by the fairpark district as a separate parcel under |
|---|
| 1648 | + | 810 |
|---|
| 1649 | + | Subsection (4)(a). |
|---|
| 1650 | + | - 24 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 1651 | + | 811 |
|---|
| 1652 | + | (5) A host municipality shall be paid a minimum of 25% of the enhanced property tax |
|---|
| 1653 | + | 812 |
|---|
| 1654 | + | revenue generated by a property tax imposed by the host municipality to reimburse the |
|---|
| 1655 | + | 813 |
|---|
| 1656 | + | host municipality for services the host municipality provides to a project area in |
|---|
| 1657 | + | 814 |
|---|
| 1658 | + | accordance with Subsection 11-70-206(6)(c), with the exact amount determined in an |
|---|
| 1659 | + | 815 |
|---|
| 1660 | + | agreement between the host municipality and the fairpark district. |
|---|
| 1661 | + | 816 |
|---|
| 1662 | + | Section 9. Section 11-70-502 is amended to read: |
|---|
| 1663 | + | 817 |
|---|
| 1664 | + | 11-70-502 (Effective 05/07/25). Qualified stadium under project area plan. |
|---|
| 1665 | + | 818 |
|---|
| 1666 | + | (1) A project area plan may provide for the development and construction of a qualified |
|---|
| 1667 | + | 819 |
|---|
| 1668 | + | stadium on land that, until conveyed to the fairpark district as provided in Subsection |
|---|
| 1669 | + | 820 |
|---|
| 1670 | + | (3)(b), is owned by a qualified owner. |
|---|
| 1671 | + | 821 |
|---|
| 1672 | + | (2) A project area plan under Subsection (1) shall include a requirement that the qualified |
|---|
| 1673 | + | 822 |
|---|
| 1674 | + | owner and fairpark district enter an agreement relating to: |
|---|
| 1675 | + | 823 |
|---|
| 1676 | + | (a) the development, construction, operation, and ownership of a qualified stadium; and |
|---|
| 1677 | + | 824 |
|---|
| 1678 | + | (b) the development of other land owned by the qualified owner within the fairpark |
|---|
| 1679 | + | 825 |
|---|
| 1680 | + | district boundary. |
|---|
| 1681 | + | 826 |
|---|
| 1682 | + | (3)(a) An agreement under Subsection (2) shall: |
|---|
| 1683 | + | 827 |
|---|
| 1684 | + | (i) limit the stadium contribution to the lesser of: |
|---|
| 1685 | + | 828 |
|---|
| 1686 | + | (A) half the actual cost of developing and constructing the qualified stadium; or |
|---|
| 1687 | + | 829 |
|---|
| 1688 | + | (B) $900,000,000; |
|---|
| 1689 | + | 830 |
|---|
| 1690 | + | (ii) require the qualified owner to convey to the fairpark district, as soon as |
|---|
| 1691 | + | 831 |
|---|
| 1692 | + | practicable after the franchise agreement date, title to the property on which the |
|---|
| 1693 | + | 832 |
|---|
| 1694 | + | qualified stadium will be constructed; |
|---|
| 1695 | + | 833 |
|---|
| 1696 | + | (iii) require the qualified owner, if the major league sports team leaves the qualified |
|---|
| 1697 | + | 834 |
|---|
| 1698 | + | stadium before 30 years after the franchise agreement date, to[;] : |
|---|
| 1699 | + | 835 |
|---|
| 1700 | + | (A) pay the remaining outstanding balance of bonds issued by the fairpark district |
|---|
| 1701 | + | 836 |
|---|
| 1702 | + | for the development and construction of the qualified stadium; and |
|---|
| 1703 | + | 837 |
|---|
| 1704 | + | (B) pay to the fairpark district the difference between the stadium contribution and |
|---|
| 1705 | + | 838 |
|---|
| 1706 | + | the amount paid under Subsection (3)(a)(iii)(A); |
|---|
| 1707 | + | 839 |
|---|
| 1708 | + | (iv) provide for the fairpark district to possess full ownership rights to the qualified |
|---|
| 1709 | + | 840 |
|---|
| 1710 | + | stadium; |
|---|
| 1711 | + | 841 |
|---|
| 1712 | + | (v) provide for the qualified owner to sell and control sponsorship rights relating to |
|---|
| 1713 | + | 842 |
|---|
| 1714 | + | the qualified stadium; |
|---|
| 1715 | + | 843 |
|---|
| 1716 | + | (vi) provide for the fairpark district to lease the qualified stadium to the major league |
|---|
| 1717 | + | 844 |
|---|
| 1718 | + | sports team for lease payments of $150,000 per month for 360 months; |
|---|
| 1719 | + | - 25 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 1720 | + | 845 |
|---|
| 1721 | + | (vii) require the qualified owner to operate and maintain the qualified stadium and to |
|---|
| 1722 | + | 846 |
|---|
| 1723 | + | pay for all operation and maintenance costs; |
|---|
| 1724 | + | 847 |
|---|
| 1725 | + | (viii) require the qualified owner to cooperate and coordinate with the fairpark |
|---|
| 1726 | + | 848 |
|---|
| 1727 | + | district to allow events other than events of the major league sports team to occur |
|---|
| 1728 | + | 849 |
|---|
| 1729 | + | at the qualified stadium if those other events do not interfere with the use of the |
|---|
| 1730 | + | 850 |
|---|
| 1731 | + | qualified stadium for events of the major league sports team; |
|---|
| 1732 | + | 851 |
|---|
| 1733 | + | (ix) include negotiated terms that are fair and reasonable; |
|---|
| 1734 | + | 852 |
|---|
| 1735 | + | (x) establish the timing and process for the development of the qualified owner's |
|---|
| 1736 | + | 853 |
|---|
| 1737 | + | property within the fairpark district boundary, based on the qualified owner's |
|---|
| 1738 | + | 854 |
|---|
| 1739 | + | development plan; |
|---|
| 1740 | + | 855 |
|---|
| 1741 | + | (xi) establish the timing and process for assisting the fair park authority to complete |
|---|
| 1742 | + | 856 |
|---|
| 1743 | + | the fair park authority's master plan; and |
|---|
| 1744 | + | 857 |
|---|
| 1745 | + | (xii) require the major league sports team to be given a name that includes "Utah." |
|---|
| 1746 | + | 858 |
|---|
| 1747 | + | (b) Before approving an agreement under Subsection (3)(a), the board shall: |
|---|
| 1748 | + | 859 |
|---|
| 1749 | + | (i) hold at least one public meeting to consider and discuss the draft agreement; and |
|---|
| 1750 | + | 860 |
|---|
| 1751 | + | (ii) provide notice of the public meeting as provided in Subsection 11-70-503(2). |
|---|
| 1752 | + | 861 |
|---|
| 1753 | + | (c) A legal action or other challenge to an agreement under Subsection (3)(a) by a person |
|---|
| 1754 | + | 862 |
|---|
| 1755 | + | other than a party to the agreement is barred unless brought within 30 days after the |
|---|
| 1756 | + | 863 |
|---|
| 1757 | + | execution of the agreement. |
|---|
| 1758 | + | 864 |
|---|
| 1759 | + | [(4) The fairpark district shall pay to the Division of Finance, for deposit into the General |
|---|
| 1760 | + | 865 |
|---|
| 1761 | + | Fund, all lease payments the fairpark district receives under a lease agreement for the |
|---|
| 1762 | + | 866 |
|---|
| 1763 | + | qualified stadium.] |
|---|
| 1764 | + | 867 |
|---|
| 1765 | + | Section 10. Section 17D-4-203 is amended to read: |
|---|
| 1766 | + | 868 |
|---|
| 1767 | + | 17D-4-203 (Effective 05/07/25). Public infrastructure district powers. |
|---|
| 1768 | + | 869 |
|---|
| 1769 | + | (1) A public infrastructure district[:] |
|---|
| 1770 | + | 870 |
|---|
| 1771 | + | [(1)] has all of the authority conferred upon a special district under Section 17B-1-103[; and] . |
|---|
| 1772 | + | 871 |
|---|
| 1773 | + | (2) A public infrastructure district may: |
|---|
| 1774 | + | 872 |
|---|
| 1775 | + | (a) issue negotiable bonds to pay: |
|---|
| 1776 | + | 873 |
|---|
| 1777 | + | (i) all or part of the costs of acquiring, acquiring an interest in, improving, or |
|---|
| 1778 | + | 874 |
|---|
| 1779 | + | extending any of the improvements, facilities, or property allowed under Section |
|---|
| 1780 | + | 875 |
|---|
| 1781 | + | 11-14-103; |
|---|
| 1782 | + | 876 |
|---|
| 1783 | + | (ii) capital costs of improvements in an energy assessment area, as defined in Section |
|---|
| 1784 | + | 877 |
|---|
| 1785 | + | 11-42a-102, and other related costs, against the funds that the public infrastructure |
|---|
| 1786 | + | 878 |
|---|
| 1787 | + | district will receive because of an assessment in an energy assessment area, as |
|---|
| 1788 | + | - 26 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 1789 | + | 879 |
|---|
| 1790 | + | defined in Section 11-42a-102; |
|---|
| 1791 | + | 880 |
|---|
| 1792 | + | (iii) public improvements related to the provision of housing; |
|---|
| 1793 | + | 881 |
|---|
| 1794 | + | (iv) capital costs related to public transportation; |
|---|
| 1795 | + | 882 |
|---|
| 1796 | + | (v) for a public infrastructure district created by a development authority, the cost of |
|---|
| 1797 | + | 883 |
|---|
| 1798 | + | acquiring or financing public infrastructure and improvements; and |
|---|
| 1799 | + | 884 |
|---|
| 1800 | + | (vi) for a public infrastructure district that is a subsidiary of the Utah Inland Port |
|---|
| 1801 | + | 885 |
|---|
| 1802 | + | Authority, the costs associated with a remediation project, as defined in Section |
|---|
| 1803 | + | 886 |
|---|
| 1804 | + | 11-58-102; |
|---|
| 1805 | + | 887 |
|---|
| 1806 | + | (b) enter into an interlocal agreement in accordance with Title 11, Chapter 13, Interlocal |
|---|
| 1807 | + | 888 |
|---|
| 1808 | + | Cooperation Act, provided that the interlocal agreement may not expand the powers |
|---|
| 1809 | + | 889 |
|---|
| 1810 | + | of the public infrastructure district, within the limitations of Title 11, Chapter 13, |
|---|
| 1811 | + | 890 |
|---|
| 1812 | + | Interlocal Cooperation Act, without the consent of the creating entity; |
|---|
| 1813 | + | 891 |
|---|
| 1814 | + | (c) acquire completed or partially completed improvements for fair market value as |
|---|
| 1815 | + | 892 |
|---|
| 1816 | + | reasonably determined by: |
|---|
| 1817 | + | 893 |
|---|
| 1818 | + | (i) the board; |
|---|
| 1819 | + | 894 |
|---|
| 1820 | + | (ii) the creating entity, if required in the governing document; or |
|---|
| 1821 | + | 895 |
|---|
| 1822 | + | (iii) a surveyor or engineer that a public infrastructure district employs or engages to |
|---|
| 1823 | + | 896 |
|---|
| 1824 | + | perform the necessary engineering services for and to supervise the construction |
|---|
| 1825 | + | 897 |
|---|
| 1826 | + | or installation of the improvements; |
|---|
| 1827 | + | 898 |
|---|
| 1828 | + | (d) contract with the creating entity for the creating entity to provide administrative |
|---|
| 1829 | + | 899 |
|---|
| 1830 | + | services on behalf of the public infrastructure district, when agreed to by both parties, |
|---|
| 1831 | + | 900 |
|---|
| 1832 | + | in order to achieve cost savings and economic efficiencies, at the discretion of the |
|---|
| 1833 | + | 901 |
|---|
| 1834 | + | creating entity; and |
|---|
| 1835 | + | 902 |
|---|
| 1836 | + | (e) for a public infrastructure district created by a development authority: |
|---|
| 1837 | + | 903 |
|---|
| 1838 | + | (i)(A) operate and maintain public infrastructure and improvements the district |
|---|
| 1839 | + | 904 |
|---|
| 1840 | + | acquires or finances; and |
|---|
| 1841 | + | 905 |
|---|
| 1842 | + | (B) use fees, assessments, or taxes to pay for the operation and maintenance of |
|---|
| 1843 | + | 906 |
|---|
| 1844 | + | those public infrastructure and improvements; and |
|---|
| 1845 | + | 907 |
|---|
| 1846 | + | (ii) issue bonds under Title 11, Chapter 42, Assessment Area Act; and |
|---|
| 1847 | + | 908 |
|---|
| 1848 | + | (f) for a public infrastructure district that is a subsidiary of the Utah Inland Port |
|---|
| 1849 | + | 909 |
|---|
| 1850 | + | Authority, pay for costs associated with a remediation project, as defined in Section |
|---|
| 1851 | + | 910 |
|---|
| 1852 | + | 11-58-102, of the Utah Inland Port Authority. |
|---|
| 1853 | + | 911 |
|---|
| 1854 | + | (3) A public infrastructure district created by the Utah Fairpark Area Investment and |
|---|
| 1855 | + | 912 |
|---|
| 1856 | + | Restoration District, created in Section 11-70-201, may: |
|---|
| 1857 | + | - 27 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 1858 | + | 913 |
|---|
| 1859 | + | (a) pay for the cost of the development and construction of a qualified stadium, as |
|---|
| 1860 | + | 914 |
|---|
| 1861 | + | defined in Section 11-70-101; and |
|---|
| 1862 | + | 915 |
|---|
| 1863 | + | (b) pay for the cost of public infrastructure and improvements. |
|---|
| 1864 | + | 916 |
|---|
| 1865 | + | Section 11. Section 51-9-902 is amended to read: |
|---|
| 1866 | + | 917 |
|---|
| 1867 | + | 51-9-902 (Effective 07/01/25). Outdoor Adventure Infrastructure Restricted |
|---|
| 1868 | + | 918 |
|---|
| 1869 | + | Account. |
|---|
| 1870 | + | 919 |
|---|
| 1871 | + | (1) There is created within the General Fund a restricted account known as the "Outdoor |
|---|
| 1872 | + | 920 |
|---|
| 1873 | + | Adventure Infrastructure Restricted Account." |
|---|
| 1874 | + | 921 |
|---|
| 1875 | + | (2) The account shall consist of: |
|---|
| 1876 | + | 922 |
|---|
| 1877 | + | (a) money deposited into the account under Subsection 59-12-103(15); and |
|---|
| 1878 | + | 923 |
|---|
| 1879 | + | (b) interest and earnings on money in the account. |
|---|
| 1880 | + | 924 |
|---|
| 1881 | + | (3) Subject to appropriation from the Legislature, money from the account shall be used for: |
|---|
| 1882 | + | 925 |
|---|
| 1883 | + | (a) new construction of outdoor recreation infrastructure; |
|---|
| 1884 | + | 926 |
|---|
| 1885 | + | (b) upgrades of outdoor recreation infrastructure; |
|---|
| 1886 | + | 927 |
|---|
| 1887 | + | (c) the replacement of or structural improvements to outdoor recreation infrastructure; |
|---|
| 1888 | + | 928 |
|---|
| 1889 | + | (d) the acquisition of land, a right-of-way, or easement used in relationship to outdoor |
|---|
| 1890 | + | 929 |
|---|
| 1891 | + | recreation infrastructure; |
|---|
| 1892 | + | 930 |
|---|
| 1893 | + | (e) providing access from state highways, as defined in Section 72-1-102, to outdoor |
|---|
| 1894 | + | 931 |
|---|
| 1895 | + | recreation infrastructure; |
|---|
| 1896 | + | 932 (f) the costs associated with bringing new construction or upgrades of outdoor |
|---|
| 1897 | + | 933 |
|---|
| 1898 | + | recreation infrastructure into environmental compliance; |
|---|
| 1899 | + | 934 |
|---|
| 1900 | + | (g) strategic planning related to the development of outdoor recreation infrastructure;[ or] |
|---|
| 1901 | + | 935 |
|---|
| 1902 | + | (h) facilitating avalanche safety forecasting to protect the public in relation to outdoor |
|---|
| 1903 | + | 936 |
|---|
| 1904 | + | recreation infrastructure[.] ; or |
|---|
| 1905 | + | 937 |
|---|
| 1906 | + | (i) clean up or security relating to outdoor recreation infrastructure. |
|---|
| 1907 | + | 938 |
|---|
| 1908 | + | (4) For each fiscal year, beginning with fiscal year [2023-2024] 2025-2026, the Division of |
|---|
| 1909 | + | 939 |
|---|
| 1910 | + | Finance shall, subject to appropriation by the Legislature, distribute money from the |
|---|
| 1911 | + | 940 |
|---|
| 1912 | + | Outdoor Adventure Infrastructure Restricted Account as follows: |
|---|
| 1913 | + | 941 |
|---|
| 1914 | + | (a) at least 15% to the Department of Natural Resources - Division of State Parks - |
|---|
| 1915 | + | 942 |
|---|
| 1916 | + | Capital, to be expended using the department's existing prioritization process for |
|---|
| 1917 | + | 943 |
|---|
| 1918 | + | capital projects in state parks described in Subsection (3); |
|---|
| 1919 | + | 944 |
|---|
| 1920 | + | (b) at least 22% to the Department of Natural Resources - Division of Outdoor |
|---|
| 1921 | + | 945 |
|---|
| 1922 | + | Recreation - Capital, to be expended for competitive Recreation Restoration |
|---|
| 1923 | + | 946 |
|---|
| 1924 | + | Infrastructure grants or Outdoor Recreational Infrastructure grants for outdoor |
|---|
| 1925 | + | - 28 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 1926 | + | 947 |
|---|
| 1927 | + | recreation capital projects and related maintenance expenses, where maintenance |
|---|
| 1928 | + | 948 |
|---|
| 1929 | + | expenses do not exceed 15% of the appropriation;[ and] |
|---|
| 1930 | + | 949 |
|---|
| 1931 | + | (c) at least 53% to the Department of Natural Resources - Division of Outdoor |
|---|
| 1932 | + | 950 |
|---|
| 1933 | + | Recreation - Capital, to be expended for larger outdoor recreation infrastructure |
|---|
| 1934 | + | 951 |
|---|
| 1935 | + | projects described in Subsection (3) as recommended to the Legislature by the |
|---|
| 1936 | + | 952 |
|---|
| 1937 | + | Outdoor Adventure Commission[.] ; and |
|---|
| 1938 | + | 953 |
|---|
| 1939 | + | (d) at least 10% to the Utah Fairpark Area Investment and Restoration District created in |
|---|
| 1940 | + | 954 |
|---|
| 1941 | + | Section 11-70-201 for the development and operation of the district. |
|---|
| 1942 | + | 955 |
|---|
| 1943 | + | (5) If the Legislature appropriates money to the Department of Transportation from the |
|---|
| 1944 | + | 956 |
|---|
| 1945 | + | account, the Transportation Commission, created in Section 72-1-301, shall prioritize |
|---|
| 1946 | + | 957 |
|---|
| 1947 | + | projects and determine funding levels in accordance with Subsection 72-1-303(1)(a) |
|---|
| 1948 | + | 958 |
|---|
| 1949 | + | based on recommendations of the Department of Transportation. |
|---|
| 1950 | + | 959 |
|---|
| 1951 | + | Section 12. Section 59-1-403 is amended to read: |
|---|
| 1952 | + | 960 |
|---|
| 1953 | + | 59-1-403 (Effective 05/07/25). Confidentiality -- Exceptions -- Penalty -- |
|---|
| 1954 | + | 961 |
|---|
| 1955 | + | Application to property tax. |
|---|
| 1956 | + | 962 |
|---|
| 1957 | + | (1) As used in this section: |
|---|
| 1958 | + | 963 |
|---|
| 1959 | + | (a) "Distributed tax, fee, or charge" means a tax, fee, or charge: |
|---|
| 1960 | + | 964 |
|---|
| 1961 | + | (i) the commission administers under: |
|---|
| 1962 | + | 965 |
|---|
| 1963 | + | (A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax |
|---|
| 1964 | + | 966 |
|---|
| 1965 | + | Act; |
|---|
| 1966 | + | 967 |
|---|
| 1967 | + | (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; |
|---|
| 1968 | + | 968 |
|---|
| 1969 | + | (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; |
|---|
| 1970 | + | 969 |
|---|
| 1971 | + | (D) Section 19-6-805; |
|---|
| 1972 | + | 970 |
|---|
| 1973 | + | (E) Section 63H-1-205; or |
|---|
| 1974 | + | 971 |
|---|
| 1975 | + | (F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service |
|---|
| 1976 | + | 972 |
|---|
| 1977 | + | Charges; and |
|---|
| 1978 | + | 973 |
|---|
| 1979 | + | (ii) with respect to which the commission distributes the revenue collected from the |
|---|
| 1980 | + | 974 |
|---|
| 1981 | + | tax, fee, or charge to a qualifying jurisdiction. |
|---|
| 1982 | + | 975 |
|---|
| 1983 | + | (b) "GOEO" means the Governor's Office of Economic Opportunity created in Section |
|---|
| 1984 | + | 976 |
|---|
| 1985 | + | 63N-1a-301. |
|---|
| 1986 | + | 977 |
|---|
| 1987 | + | [(b)] (c) "Qualifying jurisdiction" means: |
|---|
| 1988 | + | 978 |
|---|
| 1989 | + | (i) a county, city, or town; |
|---|
| 1990 | + | 979 |
|---|
| 1991 | + | (ii) the military installation development authority created in Section 63H-1-201;[ or] |
|---|
| 1992 | + | 980 |
|---|
| 1993 | + | (iii) the Utah Inland Port Authority created in Section 11-58-201; or |
|---|
| 1994 | + | - 29 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 1995 | + | 981 |
|---|
| 1996 | + | (iv) the Utah Fairpark Area Investment and Restoration District created in Section |
|---|
| 1997 | + | 982 |
|---|
| 1998 | + | 11-70-201. |
|---|
| 1999 | + | 983 |
|---|
| 2000 | + | (2)(a) Any of the following may not divulge or make known in any manner any |
|---|
| 2001 | + | 984 |
|---|
| 2002 | + | information gained by that person from any return filed with the commission: |
|---|
| 2003 | + | 985 |
|---|
| 2004 | + | (i) a tax commissioner; |
|---|
| 2005 | + | 986 |
|---|
| 2006 | + | (ii) an agent, clerk, or other officer or employee of the commission; or |
|---|
| 2007 | + | 987 |
|---|
| 2008 | + | (iii) a representative, agent, clerk, or other officer or employee of any county, city, or |
|---|
| 2009 | + | 988 |
|---|
| 2010 | + | town. |
|---|
| 2011 | + | 989 |
|---|
| 2012 | + | (b) An official charged with the custody of a return filed with the commission is not |
|---|
| 2013 | + | 990 |
|---|
| 2014 | + | required to produce the return or evidence of anything contained in the return in any |
|---|
| 2015 | + | 991 |
|---|
| 2016 | + | action or proceeding in any court, except: |
|---|
| 2017 | + | 992 |
|---|
| 2018 | + | (i) in accordance with judicial order; |
|---|
| 2019 | + | 993 |
|---|
| 2020 | + | (ii) on behalf of the commission in any action or proceeding under: |
|---|
| 2021 | + | 994 |
|---|
| 2022 | + | (A) this title; or |
|---|
| 2023 | + | 995 |
|---|
| 2024 | + | (B) other law under which persons are required to file returns with the |
|---|
| 2025 | + | 996 |
|---|
| 2026 | + | commission; |
|---|
| 2027 | + | 997 |
|---|
| 2028 | + | (iii) on behalf of the commission in any action or proceeding to which the |
|---|
| 2029 | + | 998 |
|---|
| 2030 | + | commission is a party; or |
|---|
| 2031 | + | 999 |
|---|
| 2032 | + | (iv) on behalf of any party to any action or proceeding under this title if the report or |
|---|
| 2033 | + | 1000 |
|---|
| 2034 | + | facts shown by the return are directly involved in the action or proceeding. |
|---|
| 2035 | + | 1001 |
|---|
| 2036 | + | (c) Notwithstanding Subsection (2)(b), a court may require the production of, and may |
|---|
| 2037 | + | 1002 |
|---|
| 2038 | + | admit in evidence, any portion of a return or of the facts shown by the return, as are |
|---|
| 2039 | + | 1003 |
|---|
| 2040 | + | specifically pertinent to the action or proceeding. |
|---|
| 2041 | + | 1004 |
|---|
| 2042 | + | (3) This section does not prohibit: |
|---|
| 2043 | + | 1005 |
|---|
| 2044 | + | (a) a person or that person's duly authorized representative from receiving a copy of any |
|---|
| 2045 | + | 1006 |
|---|
| 2046 | + | return or report filed in connection with that person's own tax; |
|---|
| 2047 | + | 1007 |
|---|
| 2048 | + | (b) the publication of statistics as long as the statistics are classified to prevent the |
|---|
| 2049 | + | 1008 |
|---|
| 2050 | + | identification of particular reports or returns; and |
|---|
| 2051 | + | 1009 |
|---|
| 2052 | + | (c) the inspection by the attorney general or other legal representative of the state of the |
|---|
| 2053 | + | 1010 |
|---|
| 2054 | + | report or return of any taxpayer: |
|---|
| 2055 | + | 1011 |
|---|
| 2056 | + | (i) who brings action to set aside or review a tax based on the report or return; |
|---|
| 2057 | + | 1012 |
|---|
| 2058 | + | (ii) against whom an action or proceeding is contemplated or has been instituted |
|---|
| 2059 | + | 1013 |
|---|
| 2060 | + | under this title; or |
|---|
| 2061 | + | 1014 |
|---|
| 2062 | + | (iii) against whom the state has an unsatisfied money judgment. |
|---|
| 2063 | + | - 30 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 2064 | + | 1015 |
|---|
| 2065 | + | (4)(a) Notwithstanding Subsection (2) and for purposes of administration, the |
|---|
| 2066 | + | 1016 |
|---|
| 2067 | + | commission may by rule, made in accordance with Title 63G, Chapter 3, Utah |
|---|
| 2068 | + | 1017 |
|---|
| 2069 | + | Administrative Rulemaking Act, provide for a reciprocal exchange of information |
|---|
| 2070 | + | 1018 |
|---|
| 2071 | + | with: |
|---|
| 2072 | + | 1019 |
|---|
| 2073 | + | (i) the United States Internal Revenue Service; or |
|---|
| 2074 | + | 1020 |
|---|
| 2075 | + | (ii) the revenue service of any other state. |
|---|
| 2076 | + | 1021 |
|---|
| 2077 | + | (b) Notwithstanding Subsection (2) and for all taxes except individual income tax and |
|---|
| 2078 | + | 1022 |
|---|
| 2079 | + | corporate franchise tax, the commission may by rule, made in accordance with Title |
|---|
| 2080 | + | 1023 |
|---|
| 2081 | + | 63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered |
|---|
| 2082 | + | 1024 |
|---|
| 2083 | + | from returns and other written statements with the federal government, any other |
|---|
| 2084 | + | 1025 |
|---|
| 2085 | + | state, any of the political subdivisions of another state, or any political subdivision of |
|---|
| 2086 | + | 1026 |
|---|
| 2087 | + | this state, except as limited by Sections 59-12-209 and 59-12-210, if the political |
|---|
| 2088 | + | 1027 |
|---|
| 2089 | + | subdivision, other state, or the federal government grant substantially similar |
|---|
| 2090 | + | 1028 |
|---|
| 2091 | + | privileges to this state. |
|---|
| 2092 | + | 1029 |
|---|
| 2093 | + | (c) Notwithstanding Subsection (2) and for all taxes except individual income tax and |
|---|
| 2094 | + | 1030 |
|---|
| 2095 | + | corporate franchise tax, the commission may by rule, in accordance with Title 63G, |
|---|
| 2096 | + | 1031 |
|---|
| 2097 | + | Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of |
|---|
| 2098 | + | 1032 |
|---|
| 2099 | + | information concerning the identity and other information of taxpayers who have |
|---|
| 2100 | + | 1033 |
|---|
| 2101 | + | failed to file tax returns or to pay any tax due. |
|---|
| 2102 | + | 1034 |
|---|
| 2103 | + | (d) Notwithstanding Subsection (2), the commission shall provide to the director of the |
|---|
| 2104 | + | 1035 |
|---|
| 2105 | + | Division of Environmental Response and Remediation, as defined in Section |
|---|
| 2106 | + | 1036 |
|---|
| 2107 | + | 19-6-402, as requested by the director of the Division of Environmental Response |
|---|
| 2108 | + | 1037 |
|---|
| 2109 | + | and Remediation, any records, returns, or other information filed with the |
|---|
| 2110 | + | 1038 |
|---|
| 2111 | + | commission under Chapter 13, Motor and Special Fuel Tax Act, or Section |
|---|
| 2112 | + | 1039 |
|---|
| 2113 | + | 19-6-410.5 regarding the environmental assurance program participation fee. |
|---|
| 2114 | + | 1040 |
|---|
| 2115 | + | (e) Notwithstanding Subsection (2), at the request of any person the commission shall |
|---|
| 2116 | + | 1041 |
|---|
| 2117 | + | provide that person sales and purchase volume data reported to the commission on a |
|---|
| 2118 | + | 1042 |
|---|
| 2119 | + | report, return, or other information filed with the commission under: |
|---|
| 2120 | + | 1043 |
|---|
| 2121 | + | (i) Chapter 13, Part 2, Motor Fuel; or |
|---|
| 2122 | + | 1044 |
|---|
| 2123 | + | (ii) Chapter 13, Part 4, Aviation Fuel. |
|---|
| 2124 | + | 1045 |
|---|
| 2125 | + | (f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer, |
|---|
| 2126 | + | 1046 |
|---|
| 2127 | + | as defined in Section 59-22-202, the commission shall report to the manufacturer: |
|---|
| 2128 | + | 1047 |
|---|
| 2129 | + | (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the |
|---|
| 2130 | + | 1048 |
|---|
| 2131 | + | manufacturer and reported to the commission for the previous calendar year under |
|---|
| 2132 | + | - 31 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 2133 | + | 1049 |
|---|
| 2134 | + | Section 59-14-407; and |
|---|
| 2135 | + | 1050 |
|---|
| 2136 | + | (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the |
|---|
| 2137 | + | 1051 |
|---|
| 2138 | + | manufacturer for which a tax refund was granted during the previous calendar |
|---|
| 2139 | + | 1052 |
|---|
| 2140 | + | year under Section 59-14-401 and reported to the commission under Subsection |
|---|
| 2141 | + | 1053 |
|---|
| 2142 | + | 59-14-401(1)(a)(v). |
|---|
| 2143 | + | 1054 |
|---|
| 2144 | + | (g) Notwithstanding Subsection (2), the commission shall notify manufacturers, |
|---|
| 2145 | + | 1055 |
|---|
| 2146 | + | distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is |
|---|
| 2147 | + | 1056 |
|---|
| 2148 | + | prohibited from selling cigarettes to consumers within the state under Subsection |
|---|
| 2149 | + | 1057 |
|---|
| 2150 | + | 59-14-210(2). |
|---|
| 2151 | + | 1058 |
|---|
| 2152 | + | (h) Notwithstanding Subsection (2), the commission may: |
|---|
| 2153 | + | 1059 |
|---|
| 2154 | + | (i) provide to the Division of Consumer Protection within the Department of |
|---|
| 2155 | + | 1060 |
|---|
| 2156 | + | Commerce and the attorney general data: |
|---|
| 2157 | + | 1061 |
|---|
| 2158 | + | (A) reported to the commission under Section 59-14-212; or |
|---|
| 2159 | + | 1062 |
|---|
| 2160 | + | (B) related to a violation under Section 59-14-211; and |
|---|
| 2161 | + | 1063 |
|---|
| 2162 | + | (ii) upon request, provide to any person data reported to the commission under |
|---|
| 2163 | + | 1064 |
|---|
| 2164 | + | Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g). |
|---|
| 2165 | + | 1065 |
|---|
| 2166 | + | (i) Notwithstanding Subsection (2), the commission shall, at the request of a committee |
|---|
| 2167 | + | 1066 |
|---|
| 2168 | + | of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's |
|---|
| 2169 | + | 1067 |
|---|
| 2170 | + | Office of Planning and Budget, provide to the committee or office the total amount of |
|---|
| 2171 | + | 1068 |
|---|
| 2172 | + | revenues collected by the commission under Chapter 24, Radioactive Waste Facility |
|---|
| 2173 | + | 1069 |
|---|
| 2174 | + | Tax Act, for the time period specified by the committee or office. |
|---|
| 2175 | + | 1070 |
|---|
| 2176 | + | (j) Notwithstanding Subsection (2), the commission shall make the directory required by |
|---|
| 2177 | + | 1071 |
|---|
| 2178 | + | Section 59-14-603 available for public inspection. |
|---|
| 2179 | + | 1072 |
|---|
| 2180 | + | (k) Notwithstanding Subsection (2), the commission may share information with federal, |
|---|
| 2181 | + | 1073 |
|---|
| 2182 | + | state, or local agencies as provided in Subsection 59-14-606(3). |
|---|
| 2183 | + | 1074 |
|---|
| 2184 | + | (l)(i) Notwithstanding Subsection (2), the commission shall provide the Office of |
|---|
| 2185 | + | 1075 |
|---|
| 2186 | + | Recovery Services within the Department of Health and Human Services any |
|---|
| 2187 | + | 1076 |
|---|
| 2188 | + | relevant information obtained from a return filed under Chapter 10, Individual |
|---|
| 2189 | + | 1077 |
|---|
| 2190 | + | Income Tax Act, regarding a taxpayer who has become obligated to the Office of |
|---|
| 2191 | + | 1078 |
|---|
| 2192 | + | Recovery Services. |
|---|
| 2193 | + | 1079 |
|---|
| 2194 | + | (ii) The information described in Subsection (4)(l)(i) may be provided by the Office |
|---|
| 2195 | + | 1080 |
|---|
| 2196 | + | of Recovery Services to any other state's child support collection agency involved |
|---|
| 2197 | + | 1081 |
|---|
| 2198 | + | in enforcing that support obligation. |
|---|
| 2199 | + | 1082 |
|---|
| 2200 | + | (m)(i) Notwithstanding Subsection (2), upon request from the state court |
|---|
| 2201 | + | - 32 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 2202 | + | 1083 |
|---|
| 2203 | + | administrator, the commission shall provide to the state court administrator, the |
|---|
| 2204 | + | 1084 |
|---|
| 2205 | + | name, address, telephone number, county of residence, and social security number |
|---|
| 2206 | + | 1085 |
|---|
| 2207 | + | on resident returns filed under Chapter 10, Individual Income Tax Act. |
|---|
| 2208 | + | 1086 |
|---|
| 2209 | + | (ii) The state court administrator may use the information described in Subsection |
|---|
| 2210 | + | 1087 |
|---|
| 2211 | + | (4)(m)(i) only as a source list for the master jury list described in Section |
|---|
| 2212 | + | 1088 |
|---|
| 2213 | + | 78B-1-106. |
|---|
| 2214 | + | 1089 |
|---|
| 2215 | + | (n)(i) As used in this Subsection (4)(n): |
|---|
| 2216 | + | 1090 |
|---|
| 2217 | + | [(A) "GOEO" means the Governor's Office of Economic Opportunity created in |
|---|
| 2218 | + | 1091 |
|---|
| 2219 | + | Section 63N-1a-301.] |
|---|
| 2220 | + | 1092 |
|---|
| 2221 | + | [(B)] (A) "Income tax information" means information gained by the commission |
|---|
| 2222 | + | 1093 |
|---|
| 2223 | + | that is required to be attached to or included in a return filed with the |
|---|
| 2224 | + | 1094 |
|---|
| 2225 | + | commission under Chapter 7, Corporate Franchise and Income Taxes, or |
|---|
| 2226 | + | 1095 |
|---|
| 2227 | + | Chapter 10, Individual Income Tax Act. |
|---|
| 2228 | + | 1096 |
|---|
| 2229 | + | [(C)] (B) "Other tax information" means information gained by the commission |
|---|
| 2230 | + | 1097 |
|---|
| 2231 | + | that is required to be attached to or included in a return filed with the |
|---|
| 2232 | + | 1098 |
|---|
| 2233 | + | commission except for a return filed under Chapter 7, Corporate Franchise and |
|---|
| 2234 | + | 1099 |
|---|
| 2235 | + | Income Taxes, or Chapter 10, Individual Income Tax Act. |
|---|
| 2236 | + | 1100 |
|---|
| 2237 | + | [(D)] (C) "Tax information" means income tax information or other tax |
|---|
| 2238 | + | 1101 |
|---|
| 2239 | + | information. |
|---|
| 2240 | + | 1102 |
|---|
| 2241 | + | (ii)(A) Notwithstanding Subsection (2) and except as provided in Subsection |
|---|
| 2242 | + | 1103 |
|---|
| 2243 | + | (4)(n)(ii)(B) or (C), the commission shall at the request of GOEO provide to |
|---|
| 2244 | + | 1104 |
|---|
| 2245 | + | GOEO all income tax information. |
|---|
| 2246 | + | 1105 |
|---|
| 2247 | + | (B) For purposes of a request for income tax information made under Subsection |
|---|
| 2248 | + | 1106 |
|---|
| 2249 | + | (4)(n)(ii)(A), GOEO may not request and the commission may not provide to |
|---|
| 2250 | + | 1107 |
|---|
| 2251 | + | GOEO a person's address, name, social security number, or taxpayer |
|---|
| 2252 | + | 1108 |
|---|
| 2253 | + | identification number. |
|---|
| 2254 | + | 1109 |
|---|
| 2255 | + | (C) In providing income tax information to GOEO, the commission shall in all |
|---|
| 2256 | + | 1110 |
|---|
| 2257 | + | instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B). |
|---|
| 2258 | + | 1111 |
|---|
| 2259 | + | (iii)(A) Notwithstanding Subsection (2) and except as provided in Subsection |
|---|
| 2260 | + | 1112 |
|---|
| 2261 | + | (4)(n)(iii)(B), the commission shall at the request of GOEO provide to GOEO |
|---|
| 2262 | + | 1113 |
|---|
| 2263 | + | other tax information. |
|---|
| 2264 | + | 1114 |
|---|
| 2265 | + | (B) Before providing other tax information to GOEO, the commission shall redact |
|---|
| 2266 | + | 1115 |
|---|
| 2267 | + | or remove any name, address, social security number, or taxpayer identification |
|---|
| 2268 | + | 1116 |
|---|
| 2269 | + | number. |
|---|
| 2270 | + | - 33 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 2271 | + | 1117 |
|---|
| 2272 | + | (iv) GOEO may provide tax information received from the commission in accordance |
|---|
| 2273 | + | 1118 |
|---|
| 2274 | + | with this Subsection (4)(n) only: |
|---|
| 2275 | + | 1119 |
|---|
| 2276 | + | (A) as a fiscal estimate, fiscal note information, or statistical information; and |
|---|
| 2277 | + | 1120 |
|---|
| 2278 | + | (B) if the tax information is classified to prevent the identification of a particular |
|---|
| 2279 | + | 1121 |
|---|
| 2280 | + | return. |
|---|
| 2281 | + | 1122 |
|---|
| 2282 | + | (v)(A) A person may not request tax information from GOEO under Title 63G, |
|---|
| 2283 | + | 1123 |
|---|
| 2284 | + | Chapter 2, Government Records Access and Management Act, or this section, |
|---|
| 2285 | + | 1124 |
|---|
| 2286 | + | if GOEO received the tax information from the commission in accordance with |
|---|
| 2287 | + | 1125 |
|---|
| 2288 | + | this Subsection (4)(n). |
|---|
| 2289 | + | 1126 |
|---|
| 2290 | + | (B) GOEO may not provide to a person that requests tax information in |
|---|
| 2291 | + | 1127 |
|---|
| 2292 | + | accordance with Subsection (4)(n)(v)(A) any tax information other than the tax |
|---|
| 2293 | + | 1128 |
|---|
| 2294 | + | information GOEO provides in accordance with Subsection (4)(n)(iv). |
|---|
| 2295 | + | 1129 |
|---|
| 2296 | + | (o) Notwithstanding Subsection (2), the commission may provide to the governing board |
|---|
| 2297 | + | 1130 |
|---|
| 2298 | + | of the agreement or a taxing official of another state, the District of Columbia, the |
|---|
| 2299 | + | 1131 |
|---|
| 2300 | + | United States, or a territory of the United States: |
|---|
| 2301 | + | 1132 |
|---|
| 2302 | + | (i) the following relating to an agreement sales and use tax: |
|---|
| 2303 | + | 1133 |
|---|
| 2304 | + | (A) information contained in a return filed with the commission; |
|---|
| 2305 | + | 1134 |
|---|
| 2306 | + | (B) information contained in a report filed with the commission; |
|---|
| 2307 | + | 1135 |
|---|
| 2308 | + | (C) a schedule related to Subsection (4)(o)(i)(A) or (B); or |
|---|
| 2309 | + | 1136 |
|---|
| 2310 | + | (D) a document filed with the commission; or |
|---|
| 2311 | + | 1137 |
|---|
| 2312 | + | (ii) a report of an audit or investigation made with respect to an agreement sales and |
|---|
| 2313 | + | 1138 |
|---|
| 2314 | + | use tax. |
|---|
| 2315 | + | 1139 |
|---|
| 2316 | + | (p) Notwithstanding Subsection (2), the commission may provide information |
|---|
| 2317 | + | 1140 |
|---|
| 2318 | + | concerning a taxpayer's state income tax return or state income tax withholding |
|---|
| 2319 | + | 1141 |
|---|
| 2320 | + | information to the Driver License Division if the Driver License Division: |
|---|
| 2321 | + | 1142 |
|---|
| 2322 | + | (i) requests the information; and |
|---|
| 2323 | + | 1143 |
|---|
| 2324 | + | (ii) provides the commission with a signed release form from the taxpayer allowing |
|---|
| 2325 | + | 1144 |
|---|
| 2326 | + | the Driver License Division access to the information. |
|---|
| 2327 | + | 1145 |
|---|
| 2328 | + | (q) Notwithstanding Subsection (2), the commission shall provide to the Utah |
|---|
| 2329 | + | 1146 |
|---|
| 2330 | + | Communications Authority, or a division of the Utah Communications Authority, the |
|---|
| 2331 | + | 1147 |
|---|
| 2332 | + | information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and |
|---|
| 2333 | + | 1148 |
|---|
| 2334 | + | 63H-7a-502. |
|---|
| 2335 | + | 1149 |
|---|
| 2336 | + | (r) Notwithstanding Subsection (2), the commission shall provide to the Utah |
|---|
| 2337 | + | 1150 |
|---|
| 2338 | + | Educational Savings Plan information related to a resident or nonresident individual's |
|---|
| 2339 | + | - 34 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 2340 | + | 1151 |
|---|
| 2341 | + | contribution to a Utah Educational Savings Plan account as designated on the |
|---|
| 2342 | + | 1152 |
|---|
| 2343 | + | resident or nonresident's individual income tax return as provided under Section |
|---|
| 2344 | + | 1153 |
|---|
| 2345 | + | 59-10-1313. |
|---|
| 2346 | + | 1154 |
|---|
| 2347 | + | (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under |
|---|
| 2348 | + | 1155 |
|---|
| 2349 | + | Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility |
|---|
| 2350 | + | 1156 |
|---|
| 2351 | + | worker with the Department of Health and Human Services or its designee with the |
|---|
| 2352 | + | 1157 |
|---|
| 2353 | + | adjusted gross income of an individual if: |
|---|
| 2354 | + | 1158 |
|---|
| 2355 | + | (i) an eligibility worker with the Department of Health and Human Services or its |
|---|
| 2356 | + | 1159 |
|---|
| 2357 | + | designee requests the information from the commission; and |
|---|
| 2358 | + | 1160 |
|---|
| 2359 | + | (ii) the eligibility worker has complied with the identity verification and consent |
|---|
| 2360 | + | 1161 |
|---|
| 2361 | + | provisions of Sections 26B-3-106 and 26B-3-903. |
|---|
| 2362 | + | 1162 |
|---|
| 2363 | + | (t) Notwithstanding Subsection (2), the commission may provide to a county, as |
|---|
| 2364 | + | 1163 |
|---|
| 2365 | + | determined by the commission, information declared on an individual income tax |
|---|
| 2366 | + | 1164 |
|---|
| 2367 | + | return in accordance with Section 59-10-103.1 that relates to eligibility to claim a |
|---|
| 2368 | + | 1165 |
|---|
| 2369 | + | residential exemption authorized under Section 59-2-103. |
|---|
| 2370 | + | 1166 |
|---|
| 2371 | + | (u) Notwithstanding Subsection (2), the commission shall provide a report regarding any |
|---|
| 2372 | + | 1167 |
|---|
| 2373 | + | access line provider that is over 90 days delinquent in payment to the commission of |
|---|
| 2374 | + | 1168 |
|---|
| 2375 | + | amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid |
|---|
| 2376 | + | 1169 |
|---|
| 2377 | + | Wireless Telecommunications Service Charges, to the board of the Utah |
|---|
| 2378 | + | 1170 |
|---|
| 2379 | + | Communications Authority created in Section 63H-7a-201. |
|---|
| 2380 | + | 1171 |
|---|
| 2381 | + | (v) Notwithstanding Subsection (2), the commission shall provide the Department of |
|---|
| 2382 | + | 1172 |
|---|
| 2383 | + | Environmental Quality a report on the amount of tax paid by a radioactive waste |
|---|
| 2384 | + | 1173 |
|---|
| 2385 | + | facility for the previous calendar year under Section 59-24-103.5. |
|---|
| 2386 | + | 1174 |
|---|
| 2387 | + | (w) Notwithstanding Subsection (2), the commission may, upon request, provide to the |
|---|
| 2388 | + | 1175 |
|---|
| 2389 | + | Department of Workforce Services any information received under Chapter 10, Part |
|---|
| 2390 | + | 1176 |
|---|
| 2391 | + | 4, Withholding of Tax, that is relevant to the duties of the Department of Workforce |
|---|
| 2392 | + | 1177 |
|---|
| 2393 | + | Services. |
|---|
| 2394 | + | 1178 |
|---|
| 2395 | + | (x) Notwithstanding Subsection (2), the commission may provide the Public Service |
|---|
| 2396 | + | 1179 |
|---|
| 2397 | + | Commission or the Division of Public Utilities information related to a seller that |
|---|
| 2398 | + | 1180 |
|---|
| 2399 | + | collects and remits to the commission a charge described in Subsection 69-2-405(2), |
|---|
| 2400 | + | 1181 |
|---|
| 2401 | + | including the seller's identity and the number of charges described in Subsection |
|---|
| 2402 | + | 1182 |
|---|
| 2403 | + | 69-2-405(2) that the seller collects. |
|---|
| 2404 | + | 1183 |
|---|
| 2405 | + | (y)(i) Notwithstanding Subsection (2), the commission shall provide to each |
|---|
| 2406 | + | 1184 |
|---|
| 2407 | + | qualifying jurisdiction the collection data necessary to verify the revenue collected |
|---|
| 2408 | + | - 35 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 2409 | + | 1185 |
|---|
| 2410 | + | by the commission for a distributed tax, fee, or charge collected within the |
|---|
| 2411 | + | 1186 |
|---|
| 2412 | + | qualifying jurisdiction. |
|---|
| 2413 | + | 1187 |
|---|
| 2414 | + | (ii) In addition to the information provided under Subsection (4)(y)(i), the |
|---|
| 2415 | + | 1188 |
|---|
| 2416 | + | commission shall provide a qualifying jurisdiction with copies of returns and other |
|---|
| 2417 | + | 1189 |
|---|
| 2418 | + | information relating to a distributed tax, fee, or charge collected within the |
|---|
| 2419 | + | 1190 |
|---|
| 2420 | + | qualifying jurisdiction. |
|---|
| 2421 | + | 1191 |
|---|
| 2422 | + | (iii)(A) To obtain the information described in Subsection (4)(y)(ii), the chief |
|---|
| 2423 | + | 1192 |
|---|
| 2424 | + | executive officer or the chief executive officer's designee of the qualifying |
|---|
| 2425 | + | 1193 |
|---|
| 2426 | + | jurisdiction shall submit a written request to the commission that states the |
|---|
| 2427 | + | 1194 |
|---|
| 2428 | + | specific information sought and how the qualifying jurisdiction intends to use |
|---|
| 2429 | + | 1195 |
|---|
| 2430 | + | the information. |
|---|
| 2431 | + | 1196 |
|---|
| 2432 | + | (B) The information described in Subsection (4)(y)(ii) is available only in official |
|---|
| 2433 | + | 1197 |
|---|
| 2434 | + | matters of the qualifying jurisdiction. |
|---|
| 2435 | + | 1198 |
|---|
| 2436 | + | (iv) Information that a qualifying jurisdiction receives in response to a request under |
|---|
| 2437 | + | 1199 |
|---|
| 2438 | + | this subsection is: |
|---|
| 2439 | + | 1200 |
|---|
| 2440 | + | (A) classified as a private record under Title 63G, Chapter 2, Government Records |
|---|
| 2441 | + | 1201 |
|---|
| 2442 | + | Access and Management Act; and |
|---|
| 2443 | + | 1202 |
|---|
| 2444 | + | (B) subject to the confidentiality requirements of this section. |
|---|
| 2445 | + | 1203 |
|---|
| 2446 | + | (z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic |
|---|
| 2447 | + | 1204 |
|---|
| 2448 | + | Beverage Services Commission, upon request, with taxpayer status information |
|---|
| 2449 | + | 1205 |
|---|
| 2450 | + | related to state tax obligations necessary to comply with the requirements described |
|---|
| 2451 | + | 1206 |
|---|
| 2452 | + | in Section 32B-1-203. |
|---|
| 2453 | + | 1207 |
|---|
| 2454 | + | (aa) Notwithstanding Subsection (2), the commission shall inform the Department of |
|---|
| 2455 | + | 1208 |
|---|
| 2456 | + | Workforce Services, as soon as practicable, whether an individual claimed and is |
|---|
| 2457 | + | 1209 |
|---|
| 2458 | + | entitled to claim a federal earned income tax credit for the year requested by the |
|---|
| 2459 | + | 1210 |
|---|
| 2460 | + | Department of Workforce Services if: |
|---|
| 2461 | + | 1211 |
|---|
| 2462 | + | (i) the Department of Workforce Services requests this information; and |
|---|
| 2463 | + | 1212 |
|---|
| 2464 | + | (ii) the commission has received the information release described in Section |
|---|
| 2465 | + | 1213 |
|---|
| 2466 | + | 35A-9-604. |
|---|
| 2467 | + | 1214 |
|---|
| 2468 | + | (bb)(i) As used in this Subsection (4)(bb), "unclaimed property administrator" means |
|---|
| 2469 | + | 1215 |
|---|
| 2470 | + | the administrator or the administrator's agent, as those terms are defined in Section |
|---|
| 2471 | + | 1216 |
|---|
| 2472 | + | 67-4a-102. |
|---|
| 2473 | + | 1217 |
|---|
| 2474 | + | (ii)(A) Notwithstanding Subsection (2), upon request from the unclaimed property |
|---|
| 2475 | + | 1218 |
|---|
| 2476 | + | administrator and to the extent allowed under federal law, the commission shall |
|---|
| 2477 | + | - 36 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 2478 | + | 1219 |
|---|
| 2479 | + | provide the unclaimed property administrator the name, address, telephone |
|---|
| 2480 | + | 1220 |
|---|
| 2481 | + | number, county of residence, and social security number or federal employer |
|---|
| 2482 | + | 1221 |
|---|
| 2483 | + | identification number on any return filed under Chapter 7, Corporate Franchise |
|---|
| 2484 | + | 1222 |
|---|
| 2485 | + | and Income Taxes, or Chapter 10, Individual Income Tax Act. |
|---|
| 2486 | + | 1223 |
|---|
| 2487 | + | (B) The unclaimed property administrator may use the information described in |
|---|
| 2488 | + | 1224 |
|---|
| 2489 | + | Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property |
|---|
| 2490 | + | 1225 |
|---|
| 2491 | + | to the property's owner in accordance with Title 67, Chapter 4a, Revised |
|---|
| 2492 | + | 1226 |
|---|
| 2493 | + | Uniform Unclaimed Property Act. |
|---|
| 2494 | + | 1227 |
|---|
| 2495 | + | (iii) The unclaimed property administrator is subject to the confidentiality provisions |
|---|
| 2496 | + | 1228 |
|---|
| 2497 | + | of this section with respect to any information the unclaimed property |
|---|
| 2498 | + | 1229 |
|---|
| 2499 | + | administrator receives under this Subsection (4)(bb). |
|---|
| 2500 | + | 1230 |
|---|
| 2501 | + | (cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a |
|---|
| 2502 | + | 1231 |
|---|
| 2503 | + | taxpayer's state individual income tax information to a program manager of the Utah |
|---|
| 2504 | + | 1232 |
|---|
| 2505 | + | Fits All Scholarship Program under Section 53F-6-402 if: |
|---|
| 2506 | + | 1233 |
|---|
| 2507 | + | (i) the taxpayer consents in writing to the disclosure; |
|---|
| 2508 | + | 1234 |
|---|
| 2509 | + | (ii) the taxpayer's written consent includes the taxpayer's name, social security |
|---|
| 2510 | + | 1235 |
|---|
| 2511 | + | number, and any other information the commission requests that is necessary to |
|---|
| 2512 | + | 1236 |
|---|
| 2513 | + | verify the identity of the taxpayer; and |
|---|
| 2514 | + | 1237 |
|---|
| 2515 | + | (iii) the program manager provides the taxpayer's written consent to the commission. |
|---|
| 2516 | + | 1238 |
|---|
| 2517 | + | (dd) Notwithstanding Subsection (2), the commission may provide to the Division of |
|---|
| 2518 | + | 1239 |
|---|
| 2519 | + | Finance within the Department of Government Operations any information necessary |
|---|
| 2520 | + | 1240 |
|---|
| 2521 | + | to facilitate a payment from the commission to a taxpayer, including: |
|---|
| 2522 | + | 1241 |
|---|
| 2523 | + | (i) the name of the taxpayer entitled to the payment or any other person legally |
|---|
| 2524 | + | 1242 |
|---|
| 2525 | + | authorized to receive the payment; |
|---|
| 2526 | + | 1243 |
|---|
| 2527 | + | (ii) the taxpayer identification number of the taxpayer entitled to the payment; |
|---|
| 2528 | + | 1244 |
|---|
| 2529 | + | (iii) the payment identification number and amount of the payment; |
|---|
| 2530 | + | 1245 |
|---|
| 2531 | + | (iv) the tax year to which the payment applies and date on which the payment is due; |
|---|
| 2532 | + | 1246 |
|---|
| 2533 | + | (v) a mailing address to which the payment may be directed; and |
|---|
| 2534 | + | 1247 |
|---|
| 2535 | + | (vi) information regarding an account at a depository institution to which the |
|---|
| 2536 | + | 1248 |
|---|
| 2537 | + | payment may be directed, including the name of the depository institution, the |
|---|
| 2538 | + | 1249 |
|---|
| 2539 | + | type of account, the account number, and the routing number for the account. |
|---|
| 2540 | + | 1250 |
|---|
| 2541 | + | (ee) Notwithstanding Subsection (2), the commission shall provide the total amount of |
|---|
| 2542 | + | 1251 |
|---|
| 2543 | + | revenues collected by the commission under Subsection 59-5-202(5): |
|---|
| 2544 | + | 1252 |
|---|
| 2545 | + | (i) at the request of a committee of the Legislature, the Office of the Legislative |
|---|
| 2546 | + | - 37 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 2547 | + | 1253 |
|---|
| 2548 | + | Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee |
|---|
| 2549 | + | 1254 |
|---|
| 2550 | + | or office for the time period specified by the committee or office; and |
|---|
| 2551 | + | 1255 |
|---|
| 2552 | + | (ii) to the Division of Finance for purposes of the Division of Finance administering |
|---|
| 2553 | + | 1256 |
|---|
| 2554 | + | Subsection 59-5-202(5). |
|---|
| 2555 | + | 1257 |
|---|
| 2556 | + | (ff) Notwithstanding Subsection (2), the commission may provide the Department of |
|---|
| 2557 | + | 1258 |
|---|
| 2558 | + | Agriculture and Food with information from a return filed in accordance with |
|---|
| 2559 | + | 1259 |
|---|
| 2560 | + | Chapter 31, Cannabinoid Licensing and Tax Act. |
|---|
| 2561 | + | 1260 |
|---|
| 2562 | + | (5)(a) Each report and return shall be preserved for at least three years. |
|---|
| 2563 | + | 1261 |
|---|
| 2564 | + | (b) After the three-year period provided in Subsection (5)(a) the commission may |
|---|
| 2565 | + | 1262 |
|---|
| 2566 | + | destroy a report or return. |
|---|
| 2567 | + | 1263 |
|---|
| 2568 | + | (6)(a) Any individual who violates this section is guilty of a class A misdemeanor. |
|---|
| 2569 | + | 1264 |
|---|
| 2570 | + | (b) If the individual described in Subsection (6)(a) is an officer or employee of the state, |
|---|
| 2571 | + | 1265 |
|---|
| 2572 | + | the individual shall be dismissed from office and be disqualified from holding public |
|---|
| 2573 | + | 1266 |
|---|
| 2574 | + | office in this state for a period of five years thereafter. |
|---|
| 2575 | + | 1267 |
|---|
| 2576 | + | (c) Notwithstanding Subsection (6)(a) or (b), GOEO, when requesting information in |
|---|
| 2577 | + | 1268 |
|---|
| 2578 | + | accordance with Subsection (4)(n)(iii), or an individual who requests information in |
|---|
| 2579 | + | 1269 |
|---|
| 2580 | + | accordance with Subsection (4)(n)(v): |
|---|
| 2581 | + | 1270 |
|---|
| 2582 | + | (i) is not guilty of a class A misdemeanor; and |
|---|
| 2583 | + | 1271 |
|---|
| 2584 | + | (ii) is not subject to: |
|---|
| 2585 | + | 1272 |
|---|
| 2586 | + | (A) dismissal from office in accordance with Subsection (6)(b); or |
|---|
| 2587 | + | 1273 |
|---|
| 2588 | + | (B) disqualification from holding public office in accordance with Subsection |
|---|
| 2589 | + | 1274 |
|---|
| 2590 | + | (6)(b). |
|---|
| 2591 | + | 1275 |
|---|
| 2592 | + | (d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the |
|---|
| 2593 | + | 1276 |
|---|
| 2594 | + | Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, |
|---|
| 2595 | + | 1277 |
|---|
| 2596 | + | Legislative Organization, an individual described in Subsection (2): |
|---|
| 2597 | + | 1278 |
|---|
| 2598 | + | (i) is not guilty of a class A misdemeanor; and |
|---|
| 2599 | + | 1279 |
|---|
| 2600 | + | (ii) is not subject to: |
|---|
| 2601 | + | 1280 |
|---|
| 2602 | + | (A) dismissal from office in accordance with Subsection (6)(b); or |
|---|
| 2603 | + | 1281 |
|---|
| 2604 | + | (B) disqualification from holding public office in accordance with Subsection |
|---|
| 2605 | + | 1282 |
|---|
| 2606 | + | (6)(b). |
|---|
| 2607 | + | 1283 |
|---|
| 2608 | + | (7) Except as provided in Section 59-1-404, this part does not apply to the property tax. |
|---|
| 2609 | + | 1284 |
|---|
| 2610 | + | Section 13. Section 59-12-103 is amended to read: |
|---|
| 2611 | + | 1285 |
|---|
| 2612 | + | 59-12-103 (Effective 07/01/25). Sales and use tax base -- Rates -- Effective dates |
|---|
| 2613 | + | 1286 |
|---|
| 2614 | + | -- Use of sales and use tax revenue. |
|---|
| 2615 | + | - 38 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 2616 | + | 1287 |
|---|
| 2617 | + | (1) A tax is imposed on the purchaser as provided in this part on the purchase price or sales |
|---|
| 2618 | + | 1288 |
|---|
| 2619 | + | price for amounts paid or charged for the following transactions: |
|---|
| 2620 | + | 1289 |
|---|
| 2621 | + | (a) retail sales of tangible personal property made within the state; |
|---|
| 2622 | + | 1290 |
|---|
| 2623 | + | (b) amounts paid for: |
|---|
| 2624 | + | 1291 |
|---|
| 2625 | + | (i) telecommunications service, other than mobile telecommunications service, that |
|---|
| 2626 | + | 1292 |
|---|
| 2627 | + | originates and terminates within the boundaries of this state; |
|---|
| 2628 | + | 1293 |
|---|
| 2629 | + | (ii) mobile telecommunications service that originates and terminates within the |
|---|
| 2630 | + | 1294 |
|---|
| 2631 | + | boundaries of one state only to the extent permitted by the Mobile |
|---|
| 2632 | + | 1295 |
|---|
| 2633 | + | Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or |
|---|
| 2634 | + | 1296 |
|---|
| 2635 | + | (iii) an ancillary service associated with a: |
|---|
| 2636 | + | 1297 |
|---|
| 2637 | + | (A) telecommunications service described in Subsection (1)(b)(i); or |
|---|
| 2638 | + | 1298 |
|---|
| 2639 | + | (B) mobile telecommunications service described in Subsection (1)(b)(ii); |
|---|
| 2640 | + | 1299 |
|---|
| 2641 | + | (c) sales of the following for commercial use: |
|---|
| 2642 | + | 1300 |
|---|
| 2643 | + | (i) gas; |
|---|
| 2644 | + | 1301 |
|---|
| 2645 | + | (ii) electricity; |
|---|
| 2646 | + | 1302 |
|---|
| 2647 | + | (iii) heat; |
|---|
| 2648 | + | 1303 |
|---|
| 2649 | + | (iv) coal; |
|---|
| 2650 | + | 1304 |
|---|
| 2651 | + | (v) fuel oil; or |
|---|
| 2652 | + | 1305 |
|---|
| 2653 | + | (vi) other fuels; |
|---|
| 2654 | + | 1306 |
|---|
| 2655 | + | (d) sales of the following for residential use: |
|---|
| 2656 | + | 1307 |
|---|
| 2657 | + | (i) gas; |
|---|
| 2658 | + | 1308 |
|---|
| 2659 | + | (ii) electricity; |
|---|
| 2660 | + | 1309 |
|---|
| 2661 | + | (iii) heat; |
|---|
| 2662 | + | 1310 |
|---|
| 2663 | + | (iv) coal; |
|---|
| 2664 | + | 1311 |
|---|
| 2665 | + | (v) fuel oil; or |
|---|
| 2666 | + | 1312 |
|---|
| 2667 | + | (vi) other fuels; |
|---|
| 2668 | + | 1313 |
|---|
| 2669 | + | (e) sales of prepared food; |
|---|
| 2670 | + | 1314 |
|---|
| 2671 | + | (f) except as provided in Section 59-12-104, amounts paid or charged as admission or |
|---|
| 2672 | + | 1315 |
|---|
| 2673 | + | user fees for theaters, movies, operas, museums, planetariums, shows of any type or |
|---|
| 2674 | + | 1316 |
|---|
| 2675 | + | nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, |
|---|
| 2676 | + | 1317 |
|---|
| 2677 | + | menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling |
|---|
| 2678 | + | 1318 |
|---|
| 2679 | + | matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling |
|---|
| 2680 | + | 1319 |
|---|
| 2681 | + | lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts, |
|---|
| 2682 | + | 1320 |
|---|
| 2683 | + | ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides, |
|---|
| 2684 | + | - 39 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 2685 | + | 1321 |
|---|
| 2686 | + | river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or |
|---|
| 2687 | + | 1322 |
|---|
| 2688 | + | any other amusement, entertainment, recreation, exhibition, cultural, or athletic |
|---|
| 2689 | + | 1323 |
|---|
| 2690 | + | activity; |
|---|
| 2691 | + | 1324 |
|---|
| 2692 | + | (g) amounts paid or charged for services for repairs or renovations of tangible personal |
|---|
| 2693 | + | 1325 |
|---|
| 2694 | + | property, unless Section 59-12-104 provides for an exemption from sales and use tax |
|---|
| 2695 | + | 1326 |
|---|
| 2696 | + | for: |
|---|
| 2697 | + | 1327 |
|---|
| 2698 | + | (i) the tangible personal property; and |
|---|
| 2699 | + | 1328 |
|---|
| 2700 | + | (ii) parts used in the repairs or renovations of the tangible personal property described |
|---|
| 2701 | + | 1329 |
|---|
| 2702 | + | in Subsection (1)(g)(i), regardless of whether: |
|---|
| 2703 | + | 1330 |
|---|
| 2704 | + | (A) any parts are actually used in the repairs or renovations of that tangible |
|---|
| 2705 | + | 1331 |
|---|
| 2706 | + | personal property; or |
|---|
| 2707 | + | 1332 |
|---|
| 2708 | + | (B) the particular parts used in the repairs or renovations of that tangible personal |
|---|
| 2709 | + | 1333 |
|---|
| 2710 | + | property are exempt from a tax under this chapter; |
|---|
| 2711 | + | 1334 |
|---|
| 2712 | + | (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for assisted |
|---|
| 2713 | + | 1335 |
|---|
| 2714 | + | cleaning or washing of tangible personal property; |
|---|
| 2715 | + | 1336 |
|---|
| 2716 | + | (i) amounts paid or charged for short-term rentals of tourist home, hotel, motel, or trailer |
|---|
| 2717 | + | 1337 |
|---|
| 2718 | + | court accommodations and services; |
|---|
| 2719 | + | 1338 |
|---|
| 2720 | + | (j) amounts paid or charged for laundry or dry cleaning services; |
|---|
| 2721 | + | 1339 |
|---|
| 2722 | + | (k) amounts paid or charged for leases or rentals of tangible personal property if within |
|---|
| 2723 | + | 1340 |
|---|
| 2724 | + | this state the tangible personal property is: |
|---|
| 2725 | + | 1341 |
|---|
| 2726 | + | (i) stored; |
|---|
| 2727 | + | 1342 |
|---|
| 2728 | + | (ii) used; or |
|---|
| 2729 | + | 1343 |
|---|
| 2730 | + | (iii) otherwise consumed; |
|---|
| 2731 | + | 1344 |
|---|
| 2732 | + | (l) amounts paid or charged for tangible personal property if within this state the tangible |
|---|
| 2733 | + | 1345 |
|---|
| 2734 | + | personal property is: |
|---|
| 2735 | + | 1346 |
|---|
| 2736 | + | (i) stored; |
|---|
| 2737 | + | 1347 |
|---|
| 2738 | + | (ii) used; or |
|---|
| 2739 | + | 1348 |
|---|
| 2740 | + | (iii) consumed; |
|---|
| 2741 | + | 1349 |
|---|
| 2742 | + | (m) amounts paid or charged for a sale: |
|---|
| 2743 | + | 1350 |
|---|
| 2744 | + | (i)(A) of a product transferred electronically; or |
|---|
| 2745 | + | 1351 |
|---|
| 2746 | + | (B) of a repair or renovation of a product transferred electronically; and |
|---|
| 2747 | + | 1352 |
|---|
| 2748 | + | (ii) regardless of whether the sale provides: |
|---|
| 2749 | + | 1353 |
|---|
| 2750 | + | (A) a right of permanent use of the product; or |
|---|
| 2751 | + | 1354 |
|---|
| 2752 | + | (B) a right to use the product that is less than a permanent use, including a right: |
|---|
| 2753 | + | - 40 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 2754 | + | 1355 |
|---|
| 2755 | + | (I) for a definite or specified length of time; and |
|---|
| 2756 | + | 1356 |
|---|
| 2757 | + | (II) that terminates upon the occurrence of a condition; and |
|---|
| 2758 | + | 1357 |
|---|
| 2759 | + | (n) sales of leased tangible personal property from the lessor to the lessee made in the |
|---|
| 2760 | + | 1358 |
|---|
| 2761 | + | state. |
|---|
| 2762 | + | 1359 |
|---|
| 2763 | + | (2)(a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax are |
|---|
| 2764 | + | 1360 |
|---|
| 2765 | + | imposed on a transaction described in Subsection (1) equal to the sum of: |
|---|
| 2766 | + | 1361 |
|---|
| 2767 | + | (i) a state tax imposed on the transaction at a tax rate equal to the sum of: |
|---|
| 2768 | + | 1362 |
|---|
| 2769 | + | (A) 4.70% plus the rate specified in Subsection (11)(a); and |
|---|
| 2770 | + | 1363 |
|---|
| 2771 | + | (B)(I) the tax rate the state imposes in accordance with Part 18, Additional |
|---|
| 2772 | + | 1364 |
|---|
| 2773 | + | State Sales and Use Tax Act, if the location of the transaction as determined |
|---|
| 2774 | + | 1365 |
|---|
| 2775 | + | under Sections 59-12-211 through 59-12-215 is in a county in which the |
|---|
| 2776 | + | 1366 |
|---|
| 2777 | + | state imposes the tax under Part 18, Additional State Sales and Use Tax Act; |
|---|
| 2778 | + | 1367 |
|---|
| 2779 | + | and |
|---|
| 2780 | + | 1368 |
|---|
| 2781 | + | (II) the tax rate the state imposes in accordance with Part 20, Supplemental |
|---|
| 2782 | + | 1369 |
|---|
| 2783 | + | State Sales and Use Tax Act, if the location of the transaction as determined |
|---|
| 2784 | + | 1370 |
|---|
| 2785 | + | under Sections 59-12-211 through 59-12-215 is in a city, town, or the |
|---|
| 2786 | + | 1371 |
|---|
| 2787 | + | unincorporated area of a county in which the state imposes the tax under |
|---|
| 2788 | + | 1372 |
|---|
| 2789 | + | Part 20, Supplemental State Sales and Use Tax Act; and |
|---|
| 2790 | + | 1373 |
|---|
| 2791 | + | (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the |
|---|
| 2792 | + | 1374 |
|---|
| 2793 | + | transaction under this chapter other than this part. |
|---|
| 2794 | + | 1375 |
|---|
| 2795 | + | (b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a state |
|---|
| 2796 | + | 1376 |
|---|
| 2797 | + | tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal |
|---|
| 2798 | + | 1377 |
|---|
| 2799 | + | to the sum of: |
|---|
| 2800 | + | 1378 |
|---|
| 2801 | + | (i) a state tax imposed on the transaction at a tax rate of 2%; and |
|---|
| 2802 | + | 1379 |
|---|
| 2803 | + | (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the |
|---|
| 2804 | + | 1380 |
|---|
| 2805 | + | transaction under this chapter other than this part. |
|---|
| 2806 | + | 1381 |
|---|
| 2807 | + | (c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are imposed |
|---|
| 2808 | + | 1382 |
|---|
| 2809 | + | on amounts paid or charged for food and food ingredients equal to the sum of: |
|---|
| 2810 | + | 1383 |
|---|
| 2811 | + | (i) a state tax imposed on the amounts paid or charged for food and food ingredients |
|---|
| 2812 | + | 1384 |
|---|
| 2813 | + | at a tax rate of 1.75%; and |
|---|
| 2814 | + | 1385 |
|---|
| 2815 | + | (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the |
|---|
| 2816 | + | 1386 |
|---|
| 2817 | + | amounts paid or charged for food and food ingredients under this chapter other |
|---|
| 2818 | + | 1387 |
|---|
| 2819 | + | than this part. |
|---|
| 2820 | + | 1388 |
|---|
| 2821 | + | (d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts paid |
|---|
| 2822 | + | - 41 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 2823 | + | 1389 |
|---|
| 2824 | + | or charged for fuel to a common carrier that is a railroad for use in a locomotive |
|---|
| 2825 | + | 1390 |
|---|
| 2826 | + | engine at a rate of 4.85%. |
|---|
| 2827 | + | 1391 |
|---|
| 2828 | + | (e)(i)(A) If a shared vehicle owner certifies to the commission, on a form |
|---|
| 2829 | + | 1392 |
|---|
| 2830 | + | prescribed by the commission, that the shared vehicle is an individual-owned |
|---|
| 2831 | + | 1393 |
|---|
| 2832 | + | shared vehicle, a tax imposed under Subsection (2)(a)(i)(A) does not apply to |
|---|
| 2833 | + | 1394 |
|---|
| 2834 | + | car sharing, a car-sharing program, a shared vehicle driver, or a shared vehicle |
|---|
| 2835 | + | 1395 |
|---|
| 2836 | + | owner. |
|---|
| 2837 | + | 1396 |
|---|
| 2838 | + | (B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is |
|---|
| 2839 | + | 1397 |
|---|
| 2840 | + | required once during the time that the shared vehicle owner owns the shared |
|---|
| 2841 | + | 1398 |
|---|
| 2842 | + | vehicle. |
|---|
| 2843 | + | 1399 |
|---|
| 2844 | + | (C) The commission shall verify that a shared vehicle is an individual-owned |
|---|
| 2845 | + | 1400 |
|---|
| 2846 | + | shared vehicle by verifying that the applicable Utah taxes imposed under this |
|---|
| 2847 | + | 1401 |
|---|
| 2848 | + | chapter were paid on the purchase of the shared vehicle. |
|---|
| 2849 | + | 1402 |
|---|
| 2850 | + | (D) The exception under Subsection (2)(e)(i)(A) applies to a certified |
|---|
| 2851 | + | 1403 |
|---|
| 2852 | + | individual-owned shared vehicle shared through a car-sharing program even if |
|---|
| 2853 | + | 1404 |
|---|
| 2854 | + | non-certified shared vehicles are also available to be shared through the same |
|---|
| 2855 | + | 1405 |
|---|
| 2856 | + | car-sharing program. |
|---|
| 2857 | + | 1406 |
|---|
| 2858 | + | (ii) A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing. |
|---|
| 2859 | + | 1407 |
|---|
| 2860 | + | (iii)(A) A car-sharing program may rely in good faith on a shared vehicle owner's |
|---|
| 2861 | + | 1408 |
|---|
| 2862 | + | representation that the shared vehicle is an individual-owned shared vehicle |
|---|
| 2863 | + | 1409 |
|---|
| 2864 | + | certified with the commission as described in Subsection (2)(e)(i). |
|---|
| 2865 | + | 1410 |
|---|
| 2866 | + | (B) If a car-sharing program relies in good faith on a shared vehicle owner's |
|---|
| 2867 | + | 1411 |
|---|
| 2868 | + | representation that the shared vehicle is an individual-owned shared vehicle |
|---|
| 2869 | + | 1412 |
|---|
| 2870 | + | certified with the commission as described in Subsection (2)(e)(i), the |
|---|
| 2871 | + | 1413 |
|---|
| 2872 | + | car-sharing program is not liable for any tax, penalty, fee, or other sanction |
|---|
| 2873 | + | 1414 |
|---|
| 2874 | + | imposed on the shared vehicle owner. |
|---|
| 2875 | + | 1415 |
|---|
| 2876 | + | (iv) If all shared vehicles shared through a car-sharing program are certified as |
|---|
| 2877 | + | 1416 |
|---|
| 2878 | + | described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has |
|---|
| 2879 | + | 1417 |
|---|
| 2880 | + | no obligation to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax |
|---|
| 2881 | + | 1418 |
|---|
| 2882 | + | period. |
|---|
| 2883 | + | 1419 |
|---|
| 2884 | + | (v) A car-sharing program is not required to list or otherwise identify an |
|---|
| 2885 | + | 1420 |
|---|
| 2886 | + | individual-owned shared vehicle on a return or an attachment to a return. |
|---|
| 2887 | + | 1421 |
|---|
| 2888 | + | (vi) A car-sharing program shall: |
|---|
| 2889 | + | 1422 |
|---|
| 2890 | + | (A) retain tax information for each car-sharing program transaction; and |
|---|
| 2891 | + | - 42 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 2892 | + | 1423 |
|---|
| 2893 | + | (B) provide the information described in Subsection (2)(e)(vi)(A) to the |
|---|
| 2894 | + | 1424 |
|---|
| 2895 | + | commission at the commission's request. |
|---|
| 2896 | + | 1425 |
|---|
| 2897 | + | (f)(i) For a bundled transaction that is attributable to food and food ingredients and |
|---|
| 2898 | + | 1426 |
|---|
| 2899 | + | tangible personal property other than food and food ingredients, a state tax and a |
|---|
| 2900 | + | 1427 |
|---|
| 2901 | + | local tax is imposed on the entire bundled transaction equal to the sum of: |
|---|
| 2902 | + | 1428 |
|---|
| 2903 | + | (A) a state tax imposed on the entire bundled transaction equal to the sum of: |
|---|
| 2904 | + | 1429 |
|---|
| 2905 | + | (I) the tax rate described in Subsection (2)(a)(i)(A); and |
|---|
| 2906 | + | 1430 |
|---|
| 2907 | + | (II)(Aa) the tax rate the state imposes in accordance with Part 18, |
|---|
| 2908 | + | 1431 |
|---|
| 2909 | + | Additional State Sales and Use Tax Act, if the location of the transaction |
|---|
| 2910 | + | 1432 |
|---|
| 2911 | + | as determined under Sections 59-12-211 through 59-12-215 is in a |
|---|
| 2912 | + | 1433 |
|---|
| 2913 | + | county in which the state imposes the tax under Part 18, Additional State |
|---|
| 2914 | + | 1434 |
|---|
| 2915 | + | Sales and Use Tax Act; and |
|---|
| 2916 | + | 1435 |
|---|
| 2917 | + | (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental |
|---|
| 2918 | + | 1436 |
|---|
| 2919 | + | State Sales and Use Tax Act, if the location of the transaction as |
|---|
| 2920 | + | 1437 |
|---|
| 2921 | + | determined under Sections 59-12-211 through 59-12-215 is in a city, |
|---|
| 2922 | + | 1438 |
|---|
| 2923 | + | town, or the unincorporated area of a county in which the state imposes |
|---|
| 2924 | + | 1439 |
|---|
| 2925 | + | the tax under Part 20, Supplemental State Sales and Use Tax Act; and |
|---|
| 2926 | + | 1440 |
|---|
| 2927 | + | (B) a local tax imposed on the entire bundled transaction at the sum of the tax |
|---|
| 2928 | + | 1441 |
|---|
| 2929 | + | rates described in Subsection (2)(a)(ii). |
|---|
| 2930 | + | 1442 |
|---|
| 2931 | + | (ii) If an optional computer software maintenance contract is a bundled transaction |
|---|
| 2932 | + | 1443 |
|---|
| 2933 | + | that consists of taxable and nontaxable products that are not separately itemized |
|---|
| 2934 | + | 1444 |
|---|
| 2935 | + | on an invoice or similar billing document, the purchase of the optional computer |
|---|
| 2936 | + | 1445 |
|---|
| 2937 | + | software maintenance contract is 40% taxable under this chapter and 60% |
|---|
| 2938 | + | 1446 |
|---|
| 2939 | + | nontaxable under this chapter. |
|---|
| 2940 | + | 1447 |
|---|
| 2941 | + | (iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled |
|---|
| 2942 | + | 1448 |
|---|
| 2943 | + | transaction described in Subsection (2)(f)(i) or (ii): |
|---|
| 2944 | + | 1449 |
|---|
| 2945 | + | (A) if the sales price of the bundled transaction is attributable to tangible personal |
|---|
| 2946 | + | 1450 |
|---|
| 2947 | + | property, a product, or a service that is subject to taxation under this chapter |
|---|
| 2948 | + | 1451 |
|---|
| 2949 | + | and tangible personal property, a product, or service that is not subject to |
|---|
| 2950 | + | 1452 |
|---|
| 2951 | + | taxation under this chapter, the entire bundled transaction is subject to taxation |
|---|
| 2952 | + | 1453 |
|---|
| 2953 | + | under this chapter unless: |
|---|
| 2954 | + | 1454 |
|---|
| 2955 | + | (I) the seller is able to identify by reasonable and verifiable standards the |
|---|
| 2956 | + | 1455 |
|---|
| 2957 | + | tangible personal property, product, or service that is not subject to taxation |
|---|
| 2958 | + | 1456 |
|---|
| 2959 | + | under this chapter from the books and records the seller keeps in the seller's |
|---|
| 2960 | + | - 43 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 2961 | + | 1457 |
|---|
| 2962 | + | regular course of business; or |
|---|
| 2963 | + | 1458 |
|---|
| 2964 | + | (II) state or federal law provides otherwise; or |
|---|
| 2965 | + | 1459 |
|---|
| 2966 | + | (B) if the sales price of a bundled transaction is attributable to two or more items |
|---|
| 2967 | + | 1460 |
|---|
| 2968 | + | of tangible personal property, products, or services that are subject to taxation |
|---|
| 2969 | + | 1461 |
|---|
| 2970 | + | under this chapter at different rates, the entire bundled transaction is subject to |
|---|
| 2971 | + | 1462 |
|---|
| 2972 | + | taxation under this chapter at the higher tax rate unless: |
|---|
| 2973 | + | 1463 |
|---|
| 2974 | + | (I) the seller is able to identify by reasonable and verifiable standards the |
|---|
| 2975 | + | 1464 |
|---|
| 2976 | + | tangible personal property, product, or service that is subject to taxation |
|---|
| 2977 | + | 1465 |
|---|
| 2978 | + | under this chapter at the lower tax rate from the books and records the seller |
|---|
| 2979 | + | 1466 |
|---|
| 2980 | + | keeps in the seller's regular course of business; or |
|---|
| 2981 | + | 1467 |
|---|
| 2982 | + | (II) state or federal law provides otherwise. |
|---|
| 2983 | + | 1468 |
|---|
| 2984 | + | (iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the |
|---|
| 2985 | + | 1469 |
|---|
| 2986 | + | seller's regular course of business includes books and records the seller keeps in |
|---|
| 2987 | + | 1470 |
|---|
| 2988 | + | the regular course of business for nontax purposes. |
|---|
| 2989 | + | 1471 |
|---|
| 2990 | + | (g)(i) Except as otherwise provided in this chapter and subject to Subsections |
|---|
| 2991 | + | 1472 |
|---|
| 2992 | + | (2)(g)(ii) and (iii), if a transaction consists of the sale, lease, or rental of tangible |
|---|
| 2993 | + | 1473 |
|---|
| 2994 | + | personal property, a product, or a service that is subject to taxation under this |
|---|
| 2995 | + | 1474 |
|---|
| 2996 | + | chapter, and the sale, lease, or rental of tangible personal property, other property, |
|---|
| 2997 | + | 1475 |
|---|
| 2998 | + | a product, or a service that is not subject to taxation under this chapter, the entire |
|---|
| 2999 | + | 1476 |
|---|
| 3000 | + | transaction is subject to taxation under this chapter unless the seller, at the time of |
|---|
| 3001 | + | 1477 |
|---|
| 3002 | + | the transaction: |
|---|
| 3003 | + | 1478 |
|---|
| 3004 | + | (A) separately states the portion of the transaction that is not subject to taxation |
|---|
| 3005 | + | 1479 |
|---|
| 3006 | + | under this chapter on an invoice, bill of sale, or similar document provided to |
|---|
| 3007 | + | 1480 |
|---|
| 3008 | + | the purchaser; or |
|---|
| 3009 | + | 1481 |
|---|
| 3010 | + | (B) is able to identify by reasonable and verifiable standards, from the books and |
|---|
| 3011 | + | 1482 |
|---|
| 3012 | + | records the seller keeps in the seller's regular course of business, the portion of |
|---|
| 3013 | + | 1483 |
|---|
| 3014 | + | the transaction that is not subject to taxation under this chapter. |
|---|
| 3015 | + | 1484 |
|---|
| 3016 | + | (ii) A purchaser and a seller may correct the taxability of a transaction if: |
|---|
| 3017 | + | 1485 |
|---|
| 3018 | + | (A) after the transaction occurs, the purchaser and the seller discover that the |
|---|
| 3019 | + | 1486 |
|---|
| 3020 | + | portion of the transaction that is not subject to taxation under this chapter was |
|---|
| 3021 | + | 1487 |
|---|
| 3022 | + | not separately stated on an invoice, bill of sale, or similar document provided |
|---|
| 3023 | + | 1488 |
|---|
| 3024 | + | to the purchaser because of an error or ignorance of the law; and |
|---|
| 3025 | + | 1489 |
|---|
| 3026 | + | (B) the seller is able to identify by reasonable and verifiable standards, from the |
|---|
| 3027 | + | 1490 |
|---|
| 3028 | + | books and records the seller keeps in the seller's regular course of business, the |
|---|
| 3029 | + | - 44 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 3030 | + | 1491 |
|---|
| 3031 | + | portion of the transaction that is not subject to taxation under this chapter. |
|---|
| 3032 | + | 1492 |
|---|
| 3033 | + | (iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller |
|---|
| 3034 | + | 1493 |
|---|
| 3035 | + | keeps in the seller's regular course of business includes books and records the |
|---|
| 3036 | + | 1494 |
|---|
| 3037 | + | seller keeps in the regular course of business for nontax purposes. |
|---|
| 3038 | + | 1495 |
|---|
| 3039 | + | (h)(i) If the sales price of a transaction is attributable to two or more items of tangible |
|---|
| 3040 | + | 1496 |
|---|
| 3041 | + | personal property, products, or services that are subject to taxation under this |
|---|
| 3042 | + | 1497 |
|---|
| 3043 | + | chapter at different rates, the entire purchase is subject to taxation under this |
|---|
| 3044 | + | 1498 |
|---|
| 3045 | + | chapter at the higher tax rate unless the seller, at the time of the transaction: |
|---|
| 3046 | + | 1499 |
|---|
| 3047 | + | (A) separately states the items subject to taxation under this chapter at each of the |
|---|
| 3048 | + | 1500 |
|---|
| 3049 | + | different rates on an invoice, bill of sale, or similar document provided to the |
|---|
| 3050 | + | 1501 |
|---|
| 3051 | + | purchaser; or |
|---|
| 3052 | + | 1502 |
|---|
| 3053 | + | (B) is able to identify by reasonable and verifiable standards the tangible personal |
|---|
| 3054 | + | 1503 |
|---|
| 3055 | + | property, product, or service that is subject to taxation under this chapter at the |
|---|
| 3056 | + | 1504 |
|---|
| 3057 | + | lower tax rate from the books and records the seller keeps in the seller's regular |
|---|
| 3058 | + | 1505 |
|---|
| 3059 | + | course of business. |
|---|
| 3060 | + | 1506 |
|---|
| 3061 | + | (ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the |
|---|
| 3062 | + | 1507 |
|---|
| 3063 | + | seller's regular course of business includes books and records the seller keeps in |
|---|
| 3064 | + | 1508 |
|---|
| 3065 | + | the regular course of business for nontax purposes. |
|---|
| 3066 | + | 1509 |
|---|
| 3067 | + | (i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax rate |
|---|
| 3068 | + | 1510 |
|---|
| 3069 | + | imposed under the following shall take effect on the first day of a calendar quarter: |
|---|
| 3070 | + | 1511 |
|---|
| 3071 | + | (i) Subsection (2)(a)(i)(A); |
|---|
| 3072 | + | 1512 |
|---|
| 3073 | + | (ii) Subsection (2)(b)(i); |
|---|
| 3074 | + | 1513 |
|---|
| 3075 | + | (iii) Subsection (2)(c)(i); or |
|---|
| 3076 | + | 1514 |
|---|
| 3077 | + | (iv) Subsection (2)(f)(i)(A)(I). |
|---|
| 3078 | + | 1515 |
|---|
| 3079 | + | (j)(i) A tax rate increase takes effect on the first day of the first billing period that |
|---|
| 3080 | + | 1516 |
|---|
| 3081 | + | begins on or after the effective date of the tax rate increase if the billing period for |
|---|
| 3082 | + | 1517 |
|---|
| 3083 | + | the transaction begins before the effective date of a tax rate increase imposed |
|---|
| 3084 | + | 1518 |
|---|
| 3085 | + | under: |
|---|
| 3086 | + | 1519 |
|---|
| 3087 | + | (A) Subsection (2)(a)(i)(A); |
|---|
| 3088 | + | 1520 |
|---|
| 3089 | + | (B) Subsection (2)(b)(i); |
|---|
| 3090 | + | 1521 |
|---|
| 3091 | + | (C) Subsection (2)(c)(i); or |
|---|
| 3092 | + | 1522 |
|---|
| 3093 | + | (D) Subsection (2)(f)(i)(A)(I). |
|---|
| 3094 | + | 1523 |
|---|
| 3095 | + | (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing |
|---|
| 3096 | + | 1524 |
|---|
| 3097 | + | statement for the billing period is rendered on or after the effective date of the |
|---|
| 3098 | + | - 45 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 3099 | + | 1525 |
|---|
| 3100 | + | repeal of the tax or the tax rate decrease imposed under: |
|---|
| 3101 | + | 1526 |
|---|
| 3102 | + | (A) Subsection (2)(a)(i)(A); |
|---|
| 3103 | + | 1527 |
|---|
| 3104 | + | (B) Subsection (2)(b)(i); |
|---|
| 3105 | + | 1528 |
|---|
| 3106 | + | (C) Subsection (2)(c)(i); or |
|---|
| 3107 | + | 1529 |
|---|
| 3108 | + | (D) Subsection (2)(f)(i)(A)(I). |
|---|
| 3109 | + | 1530 |
|---|
| 3110 | + | (k)(i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale |
|---|
| 3111 | + | 1531 |
|---|
| 3112 | + | is computed on the basis of sales and use tax rates published in the catalogue, a |
|---|
| 3113 | + | 1532 |
|---|
| 3114 | + | tax rate repeal or change in a tax rate takes effect: |
|---|
| 3115 | + | 1533 |
|---|
| 3116 | + | (A) on the first day of a calendar quarter; and |
|---|
| 3117 | + | 1534 |
|---|
| 3118 | + | (B) beginning 60 days after the effective date of the tax rate repeal or tax rate |
|---|
| 3119 | + | 1535 |
|---|
| 3120 | + | change. |
|---|
| 3121 | + | 1536 |
|---|
| 3122 | + | (ii) Subsection (2)(k)(i) applies to the tax rates described in the following: |
|---|
| 3123 | + | 1537 |
|---|
| 3124 | + | (A) Subsection (2)(a)(i)(A); |
|---|
| 3125 | + | 1538 |
|---|
| 3126 | + | (B) Subsection (2)(b)(i); |
|---|
| 3127 | + | 1539 |
|---|
| 3128 | + | (C) Subsection (2)(c)(i); or |
|---|
| 3129 | + | 1540 |
|---|
| 3130 | + | (D) Subsection (2)(f)(i)(A)(I). |
|---|
| 3131 | + | 1541 |
|---|
| 3132 | + | (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, |
|---|
| 3133 | + | 1542 |
|---|
| 3134 | + | the commission may by rule define the term "catalogue sale." |
|---|
| 3135 | + | 1543 |
|---|
| 3136 | + | (l)(i) For a location described in Subsection (2)(l)(ii), the commission shall determine |
|---|
| 3137 | + | 1544 |
|---|
| 3138 | + | the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel |
|---|
| 3139 | + | 1545 |
|---|
| 3140 | + | based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other |
|---|
| 3141 | + | 1546 |
|---|
| 3142 | + | fuel at the location. |
|---|
| 3143 | + | 1547 |
|---|
| 3144 | + | (ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil, |
|---|
| 3145 | + | 1548 |
|---|
| 3146 | + | or other fuel is furnished through a single meter for two or more of the following |
|---|
| 3147 | + | 1549 |
|---|
| 3148 | + | uses: |
|---|
| 3149 | + | 1550 |
|---|
| 3150 | + | (A) a commercial use; |
|---|
| 3151 | + | 1551 |
|---|
| 3152 | + | (B) an industrial use; or |
|---|
| 3153 | + | 1552 |
|---|
| 3154 | + | (C) a residential use. |
|---|
| 3155 | + | 1553 |
|---|
| 3156 | + | (3)(a) The following state taxes shall be deposited into the General Fund: |
|---|
| 3157 | + | 1554 |
|---|
| 3158 | + | (i) the tax imposed by Subsection (2)(a)(i)(A); |
|---|
| 3159 | + | 1555 |
|---|
| 3160 | + | (ii) the tax imposed by Subsection (2)(b)(i); |
|---|
| 3161 | + | 1556 |
|---|
| 3162 | + | (iii) the tax imposed by Subsection (2)(c)(i); and |
|---|
| 3163 | + | 1557 |
|---|
| 3164 | + | (iv) the tax imposed by Subsection (2)(f)(i)(A)(I). |
|---|
| 3165 | + | 1558 |
|---|
| 3166 | + | (b) The following local taxes shall be distributed to a county, city, or town as provided |
|---|
| 3167 | + | - 46 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 3168 | + | 1559 |
|---|
| 3169 | + | in this chapter: |
|---|
| 3170 | + | 1560 |
|---|
| 3171 | + | (i) the tax imposed by Subsection (2)(a)(ii); |
|---|
| 3172 | + | 1561 |
|---|
| 3173 | + | (ii) the tax imposed by Subsection (2)(b)(ii); |
|---|
| 3174 | + | 1562 |
|---|
| 3175 | + | (iii) the tax imposed by Subsection (2)(c)(ii); and |
|---|
| 3176 | + | 1563 |
|---|
| 3177 | + | (iv) the tax imposed by Subsection (2)(f)(i)(B). |
|---|
| 3178 | + | 1564 |
|---|
| 3179 | + | (c) The state tax imposed by Subsection (2)(d) shall be deposited into the General Fund. |
|---|
| 3180 | + | 1565 |
|---|
| 3181 | + | (4)(a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1, |
|---|
| 3182 | + | 1566 |
|---|
| 3183 | + | 2003, the lesser of the following amounts shall be expended as provided in |
|---|
| 3184 | + | 1567 |
|---|
| 3185 | + | Subsections (4)(b) through (g): |
|---|
| 3186 | + | 1568 |
|---|
| 3187 | + | (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated: |
|---|
| 3188 | + | 1569 |
|---|
| 3189 | + | (A) by a 1/16% tax rate on the transactions described in Subsection (1); and |
|---|
| 3190 | + | 1570 |
|---|
| 3191 | + | (B) for the fiscal year; or |
|---|
| 3192 | + | 1571 |
|---|
| 3193 | + | (ii) $17,500,000. |
|---|
| 3194 | + | 1572 |
|---|
| 3195 | + | (b)(i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount |
|---|
| 3196 | + | 1573 |
|---|
| 3197 | + | described in Subsection (4)(a) shall be transferred each year as designated sales |
|---|
| 3198 | + | 1574 |
|---|
| 3199 | + | and use tax revenue to the Division of Wildlife Resources to: |
|---|
| 3200 | + | 1575 |
|---|
| 3201 | + | (A) implement the measures described in Subsections 23A-3-214(3)(a) through |
|---|
| 3202 | + | 1576 |
|---|
| 3203 | + | (d) to protect sensitive plant and animal species; or |
|---|
| 3204 | + | 1577 |
|---|
| 3205 | + | (B) award grants, up to the amount authorized by the Legislature in an |
|---|
| 3206 | + | 1578 |
|---|
| 3207 | + | appropriations act, to political subdivisions of the state to implement the |
|---|
| 3208 | + | 1579 |
|---|
| 3209 | + | measures described in Subsections 23A-3-214(3)(a) through (d) to protect |
|---|
| 3210 | + | 1580 |
|---|
| 3211 | + | sensitive plant and animal species. |
|---|
| 3212 | + | 1581 |
|---|
| 3213 | + | (ii) Money transferred to the Division of Wildlife Resources under Subsection |
|---|
| 3214 | + | 1582 |
|---|
| 3215 | + | (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or |
|---|
| 3216 | + | 1583 |
|---|
| 3217 | + | any other person to list or attempt to have listed a species as threatened or |
|---|
| 3218 | + | 1584 |
|---|
| 3219 | + | endangered under the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et |
|---|
| 3220 | + | 1585 |
|---|
| 3221 | + | seq. |
|---|
| 3222 | + | 1586 |
|---|
| 3223 | + | (iii) At the end of each fiscal year: |
|---|
| 3224 | + | 1587 |
|---|
| 3225 | + | (A) 50% of any unexpended designated sales and use tax revenue shall lapse to |
|---|
| 3226 | + | 1588 |
|---|
| 3227 | + | the Water Resources Conservation and Development Fund created in Section |
|---|
| 3228 | + | 1589 |
|---|
| 3229 | + | 73-10-24; |
|---|
| 3230 | + | 1590 |
|---|
| 3231 | + | (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the |
|---|
| 3232 | + | 1591 |
|---|
| 3233 | + | Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and |
|---|
| 3234 | + | 1592 |
|---|
| 3235 | + | (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the |
|---|
| 3236 | + | - 47 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 3237 | + | 1593 |
|---|
| 3238 | + | Drinking Water Loan Program Subaccount created in Section 73-10c-5. |
|---|
| 3239 | + | 1594 |
|---|
| 3240 | + | (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in |
|---|
| 3241 | + | 1595 |
|---|
| 3242 | + | Subsection (4)(a) shall be deposited each year in the Agriculture Resource |
|---|
| 3243 | + | 1596 |
|---|
| 3244 | + | Development Fund created in Section 4-18-106. |
|---|
| 3245 | + | 1597 |
|---|
| 3246 | + | (d)(i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount |
|---|
| 3247 | + | 1598 |
|---|
| 3248 | + | described in Subsection (4)(a) shall be transferred each year as designated sales |
|---|
| 3249 | + | 1599 |
|---|
| 3250 | + | and use tax revenue to the Division of Water Rights to cover the costs incurred in |
|---|
| 3251 | + | 1600 |
|---|
| 3252 | + | hiring legal and technical staff for the adjudication of water rights. |
|---|
| 3253 | + | 1601 |
|---|
| 3254 | + | (ii) At the end of each fiscal year: |
|---|
| 3255 | + | 1602 |
|---|
| 3256 | + | (A) 50% of any unexpended designated sales and use tax revenue shall lapse to |
|---|
| 3257 | + | 1603 |
|---|
| 3258 | + | the Water Resources Conservation and Development Fund created in Section |
|---|
| 3259 | + | 1604 |
|---|
| 3260 | + | 73-10-24; |
|---|
| 3261 | + | 1605 |
|---|
| 3262 | + | (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the |
|---|
| 3263 | + | 1606 |
|---|
| 3264 | + | Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and |
|---|
| 3265 | + | 1607 |
|---|
| 3266 | + | (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the |
|---|
| 3267 | + | 1608 |
|---|
| 3268 | + | Drinking Water Loan Program Subaccount created in Section 73-10c-5. |
|---|
| 3269 | + | 1609 |
|---|
| 3270 | + | (e)(i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount |
|---|
| 3271 | + | 1610 |
|---|
| 3272 | + | described in Subsection (4)(a) shall be deposited into the Water Resources |
|---|
| 3273 | + | 1611 |
|---|
| 3274 | + | Conservation and Development Fund created in Section 73-10-24 for use by the |
|---|
| 3275 | + | 1612 |
|---|
| 3276 | + | Division of Water Resources. |
|---|
| 3277 | + | 1613 |
|---|
| 3278 | + | (ii) In addition to the uses allowed of the Water Resources Conservation and |
|---|
| 3279 | + | 1614 |
|---|
| 3280 | + | Development Fund under Section 73-10-24, the Water Resources Conservation |
|---|
| 3281 | + | 1615 |
|---|
| 3282 | + | and Development Fund may also be used to: |
|---|
| 3283 | + | 1616 |
|---|
| 3284 | + | (A) conduct hydrologic and geotechnical investigations by the Division of Water |
|---|
| 3285 | + | 1617 |
|---|
| 3286 | + | Resources in a cooperative effort with other state, federal, or local entities, for |
|---|
| 3287 | + | 1618 |
|---|
| 3288 | + | the purpose of quantifying surface and ground water resources and describing |
|---|
| 3289 | + | 1619 |
|---|
| 3290 | + | the hydrologic systems of an area in sufficient detail so as to enable local and |
|---|
| 3291 | + | 1620 |
|---|
| 3292 | + | state resource managers to plan for and accommodate growth in water use |
|---|
| 3293 | + | 1621 |
|---|
| 3294 | + | without jeopardizing the resource; |
|---|
| 3295 | + | 1622 |
|---|
| 3296 | + | (B) fund state required dam safety improvements; and |
|---|
| 3297 | + | 1623 |
|---|
| 3298 | + | (C) protect the state's interest in interstate water compact allocations, including the |
|---|
| 3299 | + | 1624 |
|---|
| 3300 | + | hiring of technical and legal staff. |
|---|
| 3301 | + | 1625 |
|---|
| 3302 | + | (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described in |
|---|
| 3303 | + | 1626 |
|---|
| 3304 | + | Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program |
|---|
| 3305 | + | - 48 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 3306 | + | 1627 |
|---|
| 3307 | + | Subaccount created in Section 73-10c-5 for use by the Water Quality Board to fund |
|---|
| 3308 | + | 1628 |
|---|
| 3309 | + | wastewater projects. |
|---|
| 3310 | + | 1629 |
|---|
| 3311 | + | (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described |
|---|
| 3312 | + | 1630 |
|---|
| 3313 | + | in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program |
|---|
| 3314 | + | 1631 |
|---|
| 3315 | + | Subaccount created in Section 73-10c-5 for use by the Division of Drinking Water to: |
|---|
| 3316 | + | 1632 |
|---|
| 3317 | + | (i) provide for the installation and repair of collection, treatment, storage, and |
|---|
| 3318 | + | 1633 |
|---|
| 3319 | + | distribution facilities for any public water system, as defined in Section 19-4-102; |
|---|
| 3320 | + | 1634 |
|---|
| 3321 | + | (ii) develop underground sources of water, including springs and wells; and |
|---|
| 3322 | + | 1635 |
|---|
| 3323 | + | (iii) develop surface water sources. |
|---|
| 3324 | + | 1636 |
|---|
| 3325 | + | (5)(a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1, |
|---|
| 3326 | + | 1637 |
|---|
| 3327 | + | 2006, the difference between the following amounts shall be expended as provided in |
|---|
| 3328 | + | 1638 |
|---|
| 3329 | + | this Subsection (5), if that difference is greater than $1: |
|---|
| 3330 | + | 1639 |
|---|
| 3331 | + | (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for |
|---|
| 3332 | + | 1640 |
|---|
| 3333 | + | the fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); |
|---|
| 3334 | + | 1641 |
|---|
| 3335 | + | and |
|---|
| 3336 | + | 1642 |
|---|
| 3337 | + | (ii) $17,500,000. |
|---|
| 3338 | + | 1643 |
|---|
| 3339 | + | (b)(i) The first $500,000 of the difference described in Subsection (5)(a) shall be: |
|---|
| 3340 | + | 1644 |
|---|
| 3341 | + | (A) transferred each fiscal year to the Department of Natural Resources as |
|---|
| 3342 | + | 1645 |
|---|
| 3343 | + | designated sales and use tax revenue; and |
|---|
| 3344 | + | 1646 |
|---|
| 3345 | + | (B) expended by the Department of Natural Resources for watershed rehabilitation |
|---|
| 3346 | + | 1647 |
|---|
| 3347 | + | or restoration. |
|---|
| 3348 | + | 1648 |
|---|
| 3349 | + | (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use |
|---|
| 3350 | + | 1649 |
|---|
| 3351 | + | tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources |
|---|
| 3352 | + | 1650 |
|---|
| 3353 | + | Conservation and Development Fund created in Section 73-10-24. |
|---|
| 3354 | + | 1651 |
|---|
| 3355 | + | (c)(i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the |
|---|
| 3356 | + | 1652 |
|---|
| 3357 | + | remaining difference described in Subsection (5)(a) shall be: |
|---|
| 3358 | + | 1653 |
|---|
| 3359 | + | (A) transferred each fiscal year to the Division of Water Resources as designated |
|---|
| 3360 | + | 1654 |
|---|
| 3361 | + | sales and use tax revenue; and |
|---|
| 3362 | + | 1655 |
|---|
| 3363 | + | (B) expended by the Division of Water Resources for cloud-seeding projects |
|---|
| 3364 | + | 1656 |
|---|
| 3365 | + | authorized by Title 73, Chapter 15, Modification of Weather. |
|---|
| 3366 | + | 1657 |
|---|
| 3367 | + | (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use |
|---|
| 3368 | + | 1658 |
|---|
| 3369 | + | tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources |
|---|
| 3370 | + | 1659 |
|---|
| 3371 | + | Conservation and Development Fund created in Section 73-10-24. |
|---|
| 3372 | + | 1660 |
|---|
| 3373 | + | (d) After making the transfers required by Subsections (5)(b) and (c), 85% of the |
|---|
| 3374 | + | - 49 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 3375 | + | 1661 |
|---|
| 3376 | + | remaining difference described in Subsection (5)(a) shall be deposited into the Water |
|---|
| 3377 | + | 1662 |
|---|
| 3378 | + | Resources Conservation and Development Fund created in Section 73-10-24 for use |
|---|
| 3379 | + | 1663 |
|---|
| 3380 | + | by the Division of Water Resources for: |
|---|
| 3381 | + | 1664 |
|---|
| 3382 | + | (i) preconstruction costs: |
|---|
| 3383 | + | 1665 |
|---|
| 3384 | + | (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, |
|---|
| 3385 | + | 1666 |
|---|
| 3386 | + | Chapter 26, Bear River Development Act; and |
|---|
| 3387 | + | 1667 |
|---|
| 3388 | + | (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project |
|---|
| 3389 | + | 1668 |
|---|
| 3390 | + | authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; |
|---|
| 3391 | + | 1669 |
|---|
| 3392 | + | (ii) the cost of employing a civil engineer to oversee any project authorized by Title |
|---|
| 3393 | + | 1670 |
|---|
| 3394 | + | 73, Chapter 26, Bear River Development Act; |
|---|
| 3395 | + | 1671 |
|---|
| 3396 | + | (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline |
|---|
| 3397 | + | 1672 |
|---|
| 3398 | + | project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development |
|---|
| 3399 | + | 1673 |
|---|
| 3400 | + | Act; and |
|---|
| 3401 | + | 1674 |
|---|
| 3402 | + | (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and |
|---|
| 3403 | + | 1675 |
|---|
| 3404 | + | Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) |
|---|
| 3405 | + | 1676 |
|---|
| 3406 | + | through (iii). |
|---|
| 3407 | + | 1677 |
|---|
| 3408 | + | (e) After making the transfers required by Subsections (5)(b) and (c), 15% of the |
|---|
| 3409 | + | 1678 |
|---|
| 3410 | + | remaining difference described in Subsection (5)(a) shall be deposited each year into |
|---|
| 3411 | + | 1679 |
|---|
| 3412 | + | the Water Rights Restricted Account created by Section 73-2-1.6. |
|---|
| 3413 | + | 1680 |
|---|
| 3414 | + | (6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a), each |
|---|
| 3415 | + | 1681 |
|---|
| 3416 | + | fiscal year, the commission shall deposit into the Water Infrastructure Restricted |
|---|
| 3417 | + | 1682 |
|---|
| 3418 | + | Account created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax |
|---|
| 3419 | + | 1683 |
|---|
| 3420 | + | rate on the transactions described in Subsection (1) for the fiscal year. |
|---|
| 3421 | + | 1684 |
|---|
| 3422 | + | (7)(a) Notwithstanding Subsection (3)(a) and subject to Subsections (7)(b), (c), and (d), |
|---|
| 3423 | + | 1685 |
|---|
| 3424 | + | for a fiscal year beginning on or after July 1, 2023, the commission shall deposit into |
|---|
| 3425 | + | 1686 |
|---|
| 3426 | + | the Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of |
|---|
| 3427 | + | 1687 |
|---|
| 3428 | + | the taxes listed under Subsection (3)(a) equal to 17% of the revenue collected from |
|---|
| 3429 | + | 1688 |
|---|
| 3430 | + | the following sales and use taxes: |
|---|
| 3431 | + | 1689 |
|---|
| 3432 | + | (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
|---|
| 3433 | + | 1690 |
|---|
| 3434 | + | (ii) the tax imposed by Subsection (2)(b)(i); |
|---|
| 3435 | + | 1691 |
|---|
| 3436 | + | (iii) the tax imposed by Subsection (2)(c)(i); and |
|---|
| 3437 | + | 1692 |
|---|
| 3438 | + | (iv) the tax imposed by Subsection (2)(f)(i)(A)(I). |
|---|
| 3439 | + | 1693 |
|---|
| 3440 | + | (b)(i) For a fiscal year beginning on or after July 1, 2024, the commission shall |
|---|
| 3441 | + | 1694 |
|---|
| 3442 | + | annually reduce the deposit under Subsection (7)(a) into the Transportation |
|---|
| 3443 | + | - 50 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 3444 | + | 1695 |
|---|
| 3445 | + | Investment Fund of 2005 by an amount equal to .44% of the revenue collected |
|---|
| 3446 | + | 1696 |
|---|
| 3447 | + | from the following sales and use taxes: |
|---|
| 3448 | + | 1697 |
|---|
| 3449 | + | (A) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
|---|
| 3450 | + | 1698 |
|---|
| 3451 | + | (B) the tax imposed by Subsection (2)(b)(i); |
|---|
| 3452 | + | 1699 |
|---|
| 3453 | + | (C) the tax imposed by Subsection (2)(c)(i); and |
|---|
| 3454 | + | 1700 |
|---|
| 3455 | + | (D) the tax imposed by Subsection (2)(f)(i)(A)(I). |
|---|
| 3456 | + | 1701 |
|---|
| 3457 | + | (ii) The commission shall annually deposit the amount described in Subsection |
|---|
| 3458 | + | 1702 |
|---|
| 3459 | + | (7)(b)(i) into the Cottonwood Canyons Transportation Investment Fund created in |
|---|
| 3460 | + | 1703 |
|---|
| 3461 | + | Section 72-2-124. |
|---|
| 3462 | + | 1704 |
|---|
| 3463 | + | (c)(i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1, |
|---|
| 3464 | + | 1705 |
|---|
| 3465 | + | 2023, the commission shall annually reduce the deposit into the Transportation |
|---|
| 3466 | + | 1706 |
|---|
| 3467 | + | Investment Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is |
|---|
| 3468 | + | 1707 |
|---|
| 3469 | + | equal to 5% of: |
|---|
| 3470 | + | 1708 |
|---|
| 3471 | + | (A) the amount of revenue generated in the current fiscal year by the portion of |
|---|
| 3472 | + | 1709 |
|---|
| 3473 | + | taxes listed under Subsection (3)(a) that equals 20.68% of the revenue |
|---|
| 3474 | + | 1710 |
|---|
| 3475 | + | collected from taxes described in Subsections (7)(a)(i) through (iv); |
|---|
| 3476 | + | 1711 |
|---|
| 3477 | + | (B) the amount of revenue generated in the current fiscal year by registration fees |
|---|
| 3478 | + | 1712 |
|---|
| 3479 | + | designated under Section 41-1a-1201 to be deposited into the Transportation |
|---|
| 3480 | + | 1713 |
|---|
| 3481 | + | Investment Fund of 2005; and |
|---|
| 3482 | + | 1714 |
|---|
| 3483 | + | (C) revenue transferred by the Division of Finance to the Transportation |
|---|
| 3484 | + | 1715 |
|---|
| 3485 | + | Investment Fund of 2005 in accordance with Section 72-2-106 in the current |
|---|
| 3486 | + | 1716 |
|---|
| 3487 | + | fiscal year. |
|---|
| 3488 | + | 1717 |
|---|
| 3489 | + | (ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a |
|---|
| 3490 | + | 1718 |
|---|
| 3491 | + | given fiscal year. |
|---|
| 3492 | + | 1719 |
|---|
| 3493 | + | (iii) The commission shall annually deposit the amount described in Subsection |
|---|
| 3494 | + | 1720 |
|---|
| 3495 | + | (7)(c)(i) into the Active Transportation Investment Fund created in Subsection |
|---|
| 3496 | + | 1721 |
|---|
| 3497 | + | 72-2-124(11). |
|---|
| 3498 | + | 1722 |
|---|
| 3499 | + | (d)(i) For a fiscal year beginning on or after July 1, 2024, the commission shall |
|---|
| 3500 | + | 1723 |
|---|
| 3501 | + | annually reduce the deposit into the Transportation Investment Fund of 2005 |
|---|
| 3502 | + | 1724 |
|---|
| 3503 | + | under this Subsection (7) by an amount that is equal to 1% of the revenue |
|---|
| 3504 | + | 1725 |
|---|
| 3505 | + | collected from the following sales and use taxes: |
|---|
| 3506 | + | 1726 |
|---|
| 3507 | + | (A) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
|---|
| 3508 | + | 1727 |
|---|
| 3509 | + | (B) the tax imposed by Subsection (2)(b)(i); |
|---|
| 3510 | + | 1728 |
|---|
| 3511 | + | (C) the tax imposed by Subsection (2)(c)(i); and |
|---|
| 3512 | + | - 51 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 3513 | + | 1729 |
|---|
| 3514 | + | (D) the tax imposed by Subsection (2)(f)(i)(A)(I). |
|---|
| 3515 | + | 1730 |
|---|
| 3516 | + | (ii) The commission shall annually deposit the amount described in Subsection |
|---|
| 3517 | + | 1731 |
|---|
| 3518 | + | (7)(d)(i) into the Commuter Rail Subaccount created in Section 72-2-124. |
|---|
| 3519 | + | 1732 |
|---|
| 3520 | + | (8)(a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under |
|---|
| 3521 | + | 1733 |
|---|
| 3522 | + | Subsection (7), and subject to [Subsections] Subsection (8)(b)[ and (d)(ii)], for a fiscal |
|---|
| 3523 | + | 1734 |
|---|
| 3524 | + | year beginning on or after July 1, 2018, the commission shall annually deposit into |
|---|
| 3525 | + | 1735 |
|---|
| 3526 | + | the Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of |
|---|
| 3527 | + | 1736 |
|---|
| 3528 | + | the taxes listed under Subsection (3)(a) in an amount equal to 3.68% of the revenue |
|---|
| 3529 | + | 1737 |
|---|
| 3530 | + | collected from the following taxes: |
|---|
| 3531 | + | 1738 |
|---|
| 3532 | + | (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
|---|
| 3533 | + | 1739 |
|---|
| 3534 | + | (ii) the tax imposed by Subsection (2)(b)(i); |
|---|
| 3535 | + | 1740 |
|---|
| 3536 | + | (iii) the tax imposed by Subsection (2)(c)(i); and |
|---|
| 3537 | + | 1741 |
|---|
| 3538 | + | (iv) the tax imposed by Subsection (2)(f)(i)(A)(I). |
|---|
| 3539 | + | 1742 |
|---|
| 3540 | + | (b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually |
|---|
| 3541 | + | 1743 |
|---|
| 3542 | + | reduce the deposit into the Transportation Investment Fund of 2005 under Subsection |
|---|
| 3543 | + | 1744 |
|---|
| 3544 | + | (8)(a) by an amount that is equal to 35% of the amount of revenue generated in the |
|---|
| 3545 | + | 1745 |
|---|
| 3546 | + | current fiscal year by the portion of the tax imposed on motor and special fuel that is |
|---|
| 3547 | + | 1746 |
|---|
| 3548 | + | sold, used, or received for sale or use in this state that exceeds 29.4 cents per gallon. |
|---|
| 3549 | + | 1747 |
|---|
| 3550 | + | (c) The commission shall annually deposit the amount described in Subsection (8)(b) |
|---|
| 3551 | + | 1748 |
|---|
| 3552 | + | into the Transit Transportation Investment Fund created in Section 72-2-124. |
|---|
| 3553 | + | 1749 |
|---|
| 3554 | + | (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year |
|---|
| 3555 | + | 1750 |
|---|
| 3556 | + | 2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies |
|---|
| 3557 | + | 1751 |
|---|
| 3558 | + | Fund created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009. |
|---|
| 3559 | + | 1752 |
|---|
| 3560 | + | (10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the fiscal |
|---|
| 3561 | + | 1753 |
|---|
| 3562 | + | year during which the commission receives notice under Section 63N-2-510 that |
|---|
| 3563 | + | 1754 |
|---|
| 3564 | + | construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the |
|---|
| 3565 | + | 1755 |
|---|
| 3566 | + | commission shall, for two consecutive fiscal years, annually deposit $1,900,000 of the |
|---|
| 3567 | + | 1756 |
|---|
| 3568 | + | revenue generated by the taxes listed under Subsection (3)(a) into the Hotel Impact |
|---|
| 3569 | + | 1757 |
|---|
| 3570 | + | Mitigation Fund, created in Section 63N-2-512. |
|---|
| 3571 | + | 1758 |
|---|
| 3572 | + | (11)(a) The rate specified in this subsection is 0.15%. |
|---|
| 3573 | + | 1759 |
|---|
| 3574 | + | (b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning |
|---|
| 3575 | + | 1760 |
|---|
| 3576 | + | on or after July 1, 2019, annually transfer the amount of revenue collected from the |
|---|
| 3577 | + | 1761 |
|---|
| 3578 | + | rate described in Subsection (11)(a) on the transactions that are subject to the sales |
|---|
| 3579 | + | 1762 |
|---|
| 3580 | + | and use tax under Subsection (2)(a)(i)(A) into the Medicaid ACA Fund created in |
|---|
| 3581 | + | - 52 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 3582 | + | 1763 |
|---|
| 3583 | + | Section 26B-1-315. |
|---|
| 3584 | + | 1764 |
|---|
| 3585 | + | (12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year |
|---|
| 3586 | + | 1765 |
|---|
| 3587 | + | 2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated |
|---|
| 3588 | + | 1766 |
|---|
| 3589 | + | credit solely for use of the Search and Rescue Financial Assistance Program created in, |
|---|
| 3590 | + | 1767 |
|---|
| 3591 | + | and expended in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act. |
|---|
| 3592 | + | 1768 |
|---|
| 3593 | + | (13)(a) For each fiscal year beginning with fiscal year 2020-21, the commission shall |
|---|
| 3594 | + | 1769 |
|---|
| 3595 | + | annually transfer $1,813,400 of the revenue deposited into the Transportation |
|---|
| 3596 | + | 1770 |
|---|
| 3597 | + | Investment Fund of 2005 under Subsections (7) and (8) to the General Fund. |
|---|
| 3598 | + | 1771 |
|---|
| 3599 | + | (b) If the total revenue deposited into the Transportation Investment Fund of 2005 under |
|---|
| 3600 | + | 1772 |
|---|
| 3601 | + | Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the commission shall |
|---|
| 3602 | + | 1773 |
|---|
| 3603 | + | transfer the total revenue deposited into the Transportation Investment Fund of 2005 |
|---|
| 3604 | + | 1774 |
|---|
| 3605 | + | under Subsections (7) and (8) during the fiscal year to the General Fund. |
|---|
| 3606 | + | 1775 |
|---|
| 3607 | + | (14) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610, beginning |
|---|
| 3608 | + | 1776 |
|---|
| 3609 | + | the first day of the calendar quarter one year after the sales and use tax boundary for a |
|---|
| 3610 | + | 1777 |
|---|
| 3611 | + | housing and transit reinvestment zone is established, the commission, at least annually, |
|---|
| 3612 | + | 1778 |
|---|
| 3613 | + | shall transfer an amount equal to 15% of the sales and use tax increment within an |
|---|
| 3614 | + | 1779 |
|---|
| 3615 | + | established sales and use tax boundary, as defined in Section 63N-3-602, into the Transit |
|---|
| 3616 | + | 1780 |
|---|
| 3617 | + | Transportation Investment Fund created in Section 72-2-124. |
|---|
| 3618 | + | 1781 |
|---|
| 3619 | + | (15)(a) Notwithstanding Subsection (3)(a),[ the commission shall, for a fiscal year |
|---|
| 3620 | + | 1782 |
|---|
| 3621 | + | beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure |
|---|
| 3622 | + | 1783 |
|---|
| 3623 | + | Restricted Account, created in Section 51-9-902,] for a fiscal year beginning on or |
|---|
| 3624 | + | 1784 |
|---|
| 3625 | + | after July 1, 2025, the commission shall, in accordance with Subsection (15)(b), |
|---|
| 3626 | + | 1785 |
|---|
| 3627 | + | transfer a portion of the taxes listed under Subsection (3)(a) equal to 1% of the |
|---|
| 3628 | + | 1786 |
|---|
| 3629 | + | revenue collected from the following sales and use taxes: |
|---|
| 3630 | + | 1787 |
|---|
| 3631 | + | [(a)] (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
|---|
| 3632 | + | 1788 |
|---|
| 3633 | + | [(b)] (ii) the tax imposed by Subsection (2)(b)(i); |
|---|
| 3634 | + | 1789 |
|---|
| 3635 | + | [(c)] (iii) the tax imposed by Subsection (2)(c)(i); and |
|---|
| 3636 | + | 1790 |
|---|
| 3637 | + | [(d)] (iv) the tax imposed by Subsection (2)(f)(i)(A)(I). |
|---|
| 3638 | + | 1791 |
|---|
| 3639 | + | (b) The commission shall transfer the portion of the taxes described in Subsection (15)(a) |
|---|
| 3640 | + | 1792 |
|---|
| 3641 | + | as follows: |
|---|
| 3642 | + | 1793 |
|---|
| 3643 | + | (i) into the Outdoor Adventure Infrastructure Restricted Account created in Section |
|---|
| 3644 | + | 1794 |
|---|
| 3645 | + | 51-9-902, an amount equal to the amount that was deposited into the Outdoor |
|---|
| 3646 | + | 1795 |
|---|
| 3647 | + | Adventure Infrastructure Restricted Account in fiscal year 2025; and |
|---|
| 3648 | + | 1796 |
|---|
| 3649 | + | (ii) for any amount exceeding the amount described in Subsection (15)(b)(i), 50% |
|---|
| 3650 | + | - 53 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 3651 | + | 1797 |
|---|
| 3652 | + | into the Outdoor Adventure Infrastructure Restricted Account and 50% to the |
|---|
| 3653 | + | 1798 |
|---|
| 3654 | + | Utah Fairpark Area Investment and Restoration District created in Section |
|---|
| 3655 | + | 1799 |
|---|
| 3656 | + | 11-70-201. |
|---|
| 3657 | + | 1800 |
|---|
| 3658 | + | (16) Notwithstanding Subsection (3)(a), beginning October 1, 2024 the commission shall |
|---|
| 3659 | + | 1801 |
|---|
| 3660 | + | transfer to the Utah Fairpark Area Investment and Restoration District, created in |
|---|
| 3661 | + | 1802 |
|---|
| 3662 | + | Section 11-70-201, the revenue from the sales and use tax imposed by Subsection |
|---|
| 3663 | + | 1803 |
|---|
| 3664 | + | (2)(a)(i)(A) at a 4.7% rate, on transactions occurring within the district sales tax area, as |
|---|
| 3665 | + | 1804 |
|---|
| 3666 | + | defined in Section 11-70-101. |
|---|
| 3667 | + | 1805 |
|---|
| 3668 | + | (17)(a) As used in this Subsection (17): |
|---|
| 3669 | + | 1806 |
|---|
| 3670 | + | (i) "Additional land" means point of the mountain state land described in Subsection |
|---|
| 3671 | + | 1807 |
|---|
| 3672 | + | 11-59-102(6)(b) that the point of the mountain authority acquires after the point of |
|---|
| 3673 | + | 1808 |
|---|
| 3674 | + | the mountain authority provides the commission a map under Subsection (17)(c). |
|---|
| 3675 | + | 1809 |
|---|
| 3676 | + | (ii) "Point of the mountain authority" means the Point of the Mountain State Land |
|---|
| 3677 | + | 1810 |
|---|
| 3678 | + | Authority, created in Section 11-59-201. |
|---|
| 3679 | + | 1811 |
|---|
| 3680 | + | (iii) "Point of the mountain state land" means the same as that term is defined in |
|---|
| 3681 | + | 1812 |
|---|
| 3682 | + | Section 11-59-102. |
|---|
| 3683 | + | 1813 |
|---|
| 3684 | + | (b) Notwithstanding Subsection (3)(a), the commission shall distribute to the point of the |
|---|
| 3685 | + | 1814 |
|---|
| 3686 | + | mountain authority 50% of the revenue from the sales and use tax imposed by |
|---|
| 3687 | + | 1815 |
|---|
| 3688 | + | Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring on the point of the |
|---|
| 3689 | + | 1816 |
|---|
| 3690 | + | mountain state land. |
|---|
| 3691 | + | 1817 |
|---|
| 3692 | + | (c) The distribution under Subsection (17)(b) shall begin the next calendar quarter that |
|---|
| 3693 | + | 1818 |
|---|
| 3694 | + | begins at least 90 days after the point of the mountain authority provides the |
|---|
| 3695 | + | 1819 |
|---|
| 3696 | + | commission a map that: |
|---|
| 3697 | + | 1820 |
|---|
| 3698 | + | (i) accurately describes the point of the mountain state land; and |
|---|
| 3699 | + | 1821 |
|---|
| 3700 | + | (ii) the point of the mountain authority certifies as accurate. |
|---|
| 3701 | + | 1822 |
|---|
| 3702 | + | (d) A distribution under Subsection (17)(b) with respect to additional land shall begin |
|---|
| 3703 | + | 1823 |
|---|
| 3704 | + | the next calendar quarter that begins at least 90 days after the point of the mountain |
|---|
| 3705 | + | 1824 |
|---|
| 3706 | + | authority provides the commission a map of point of the mountain state land that: |
|---|
| 3707 | + | 1825 |
|---|
| 3708 | + | (i) accurately describes the point of the mountain state land, including the additional |
|---|
| 3709 | + | 1826 |
|---|
| 3710 | + | land; and |
|---|
| 3711 | + | 1827 |
|---|
| 3712 | + | (ii) the point of the mountain authority certifies as accurate. |
|---|
| 3713 | + | 1828 |
|---|
| 3714 | + | (e)(i) Upon the payment in full of bonds secured by the sales and use tax revenue |
|---|
| 3715 | + | 1829 |
|---|
| 3716 | + | distributed to the point of the mountain authority under Subsection (17)(b), the |
|---|
| 3717 | + | 1830 |
|---|
| 3718 | + | point of the mountain authority shall immediately notify the commission in |
|---|
| 3719 | + | - 54 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 3720 | + | 1831 |
|---|
| 3721 | + | writing that the bonds are paid in full. |
|---|
| 3722 | + | 1832 |
|---|
| 3723 | + | (ii) The commission shall discontinue distributions of sales and use tax revenue under |
|---|
| 3724 | + | 1833 |
|---|
| 3725 | + | Subsection (17)(b) at the beginning of the calendar quarter that begins at least 90 |
|---|
| 3726 | + | 1834 |
|---|
| 3727 | + | days after the date that the commission receives the written notice under |
|---|
| 3728 | + | 1835 |
|---|
| 3729 | + | Subsection (17)(e)(i). |
|---|
| 3730 | + | 1836 |
|---|
| 3731 | + | Section 14. Section 59-12-352 is amended to read: |
|---|
| 3732 | + | 1837 |
|---|
| 3733 | + | 59-12-352 (Effective 05/07/25). Transient room tax authority for municipalities, |
|---|
| 3734 | + | 1838 |
|---|
| 3735 | + | military installation development authority, Utah Fairpark Area Investment and |
|---|
| 3736 | + | 1839 |
|---|
| 3737 | + | Restoration District, and Point of the Mountain State Land Authority -- Purposes for |
|---|
| 3738 | + | 1840 |
|---|
| 3739 | + | which revenues may be used. |
|---|
| 3740 | + | 1841 |
|---|
| 3741 | + | (1)(a) Except as provided in Subsection (5), the governing body of a municipality may |
|---|
| 3742 | + | 1842 |
|---|
| 3743 | + | impose a tax of not to exceed 1% on charges for the accommodations and services |
|---|
| 3744 | + | 1843 |
|---|
| 908 | | - | 446 |
|---|
| 909 | | - | [(ii) "Accommodations and services" does not include an accommodation or service |
|---|
| 910 | | - | 447 |
|---|
| 911 | | - | for which amounts paid or charged are not part of a rental room rate.] |
|---|
| 912 | | - | 448 |
|---|
| 913 | | - | (b) "Accommodations tax" means a tax imposed as provided in this section. |
|---|
| 914 | | - | 449 |
|---|
| 915 | | - | (2) By resolution, the fairpark district board may impose an accommodations tax on a |
|---|
| 916 | | - | 450 |
|---|
| 917 | | - | provider for amounts paid or charged for accommodations and services, if the place of |
|---|
| 918 | | - | 451 |
|---|
| 919 | | - | accommodation is located within the district sales tax area. |
|---|
| 920 | | - | 452 |
|---|
| 921 | | - | (3) The maximum rate of an accommodations tax is 15% of the amounts paid to or charged |
|---|
| 922 | | - | 453 |
|---|
| 923 | | - | by the provider for accommodations and services. |
|---|
| 924 | | - | 454 |
|---|
| 925 | | - | (4) A provider may recover an amount equal to the accommodations tax from customers, if |
|---|
| 926 | | - | 455 |
|---|
| 927 | | - | the provider includes the amount as a separate billing line item. |
|---|
| 928 | | - | 456 |
|---|
| 929 | | - | (5) If the fairpark district imposes an accommodations tax, a public entity[, including] other |
|---|
| 930 | | - | 457 |
|---|
| 931 | | - | than the fairpark district, may not impose, on the amounts paid or charged for |
|---|
| 932 | | - | 458 |
|---|
| 933 | | - | accommodations and services within the district sales tax area, any other tax described |
|---|
| 934 | | - | 459 |
|---|
| 935 | | - | in: |
|---|
| 936 | | - | 460 |
|---|
| 937 | | - | (a) Title 59, Chapter 12, Sales and Use Tax Act; or |
|---|
| 938 | | - | 461 |
|---|
| 939 | | - | (b) Title 59, Chapter 28, State Transient Room Tax Act. |
|---|
| 940 | | - | 462 |
|---|
| 941 | | - | (6) Except as provided in Subsection [(7)] (8) or [(8)] (9), an accommodations tax shall be |
|---|
| 942 | | - | 463 |
|---|
| 943 | | - | administered, collected, and enforced in accordance with: |
|---|
| 944 | | - | 464 |
|---|
| 945 | | - | (a) the same procedures used to administer, collect, and enforce the tax under: |
|---|
| 946 | | - | 465 |
|---|
| 947 | | - | (i) Title 59, Chapter 12, Part 1, Tax Collection; or |
|---|
| 948 | | - | 466 |
|---|
| 949 | | - | (ii) Title 59, Chapter 12, Part 2, Local Sales and Use Tax Act; and |
|---|
| 950 | | - | 467 |
|---|
| 951 | | - | (b) Title 59, Chapter 1, General Taxation Policies. |
|---|
| 952 | | - | 468 |
|---|
| 953 | | - | (7) The location of a transaction shall be determined in accordance with Sections 59-12-211 |
|---|
| 954 | | - | 469 |
|---|
| 955 | | - | through 59-12-215. |
|---|
| 956 | | - | - 14 - Enrolled Copy S.B. 336 |
|---|
| 957 | | - | 470 |
|---|
| 958 | | - | (8)(a) An accommodations tax is not subject to Section 59-12-107.1 or 59-12-123 or |
|---|
| 959 | | - | 471 |
|---|
| 960 | | - | Subsections 59-12-205(2) through (5). |
|---|
| 961 | | - | 472 |
|---|
| 962 | | - | (b) The exemptions described in Sections 59-12-104, 59-12-104.1, and 59-12-104.6 do |
|---|
| 963 | | - | 473 |
|---|
| 964 | | - | not apply to an accommodations tax. |
|---|
| 965 | | - | 474 |
|---|
| 966 | | - | (9) The State Tax Commission shall: |
|---|
| 967 | | - | 475 |
|---|
| 968 | | - | (a) except as provided in Subsection (9)(b), distribute the revenue collected from an |
|---|
| 969 | | - | 476 |
|---|
| 970 | | - | accommodations tax to the fairpark district; and |
|---|
| 971 | | - | 477 |
|---|
| 972 | | - | (b) retain and deposit an administrative charge in accordance with Section 59-1-306 |
|---|
| 973 | | - | 478 |
|---|
| 974 | | - | from revenue the commission collects from an accommodations tax. |
|---|
| 975 | | - | 479 |
|---|
| 976 | | - | (10)(a) If the fairpark district imposes, repeals, or changes the rate of an |
|---|
| 977 | | - | 480 |
|---|
| 978 | | - | accommodations tax, the implementation, repeal, or change takes effect: |
|---|
| 979 | | - | 481 |
|---|
| 980 | | - | (i) on the first day of a calendar quarter; and |
|---|
| 981 | | - | 482 |
|---|
| 982 | | - | (ii) after a 90-day period beginning on the date the State Tax Commission receives |
|---|
| 983 | | - | 483 |
|---|
| 984 | | - | the notice described in Subsection (10)(b) from the fairpark district. |
|---|
| 985 | | - | 484 |
|---|
| 986 | | - | (b) The notice required in Subsection (10)(a)(ii) shall state: |
|---|
| 987 | | - | 485 |
|---|
| 988 | | - | (i) that the fairpark district will impose, repeal, or change the rate of an |
|---|
| 989 | | - | 486 |
|---|
| 990 | | - | accommodations tax; |
|---|
| 991 | | - | 487 |
|---|
| 992 | | - | (ii) the effective date of the implementation, repeal, or change of the accommodations |
|---|
| 993 | | - | 488 |
|---|
| 994 | | - | tax; and |
|---|
| 995 | | - | 489 |
|---|
| 996 | | - | (iii) the rate of the accommodations tax. |
|---|
| 997 | | - | 490 |
|---|
| 998 | | - | (11) In addition to the uses permitted under Section 11-70-207, the fairpark district may |
|---|
| 999 | | - | 491 |
|---|
| 1000 | | - | allocate revenue from an accommodations tax to a county in which a place of |
|---|
| 1001 | | - | 492 |
|---|
| 1002 | | - | accommodation that is subject to the accommodations tax is located, if: |
|---|
| 1003 | | - | 493 |
|---|
| 1004 | | - | (a) the county had a transient room tax described in Section 59-12-301 in effect at the |
|---|
| 1005 | | - | 494 |
|---|
| 1006 | | - | time the fairpark district board imposed an accommodations tax; and |
|---|
| 1007 | | - | 495 |
|---|
| 1008 | | - | (b) the revenue replaces revenue that the county received from a county transient room |
|---|
| 1009 | | - | 496 |
|---|
| 1010 | | - | tax described in Section 59-12-301 for the county's general operations and |
|---|
| 1011 | | - | 497 |
|---|
| 1012 | | - | administrative expenses. |
|---|
| 1013 | | - | 498 |
|---|
| 1014 | | - | Section 5. Section 11-70-206 is amended to read: |
|---|
| 1015 | | - | 499 |
|---|
| 1016 | | - | 11-70-206 (Effective 05/07/25). Applicability of other law -- Cooperation of state |
|---|
| 1017 | | - | 500 |
|---|
| 1018 | | - | and local governments -- Municipal services -- Services from state agencies -- |
|---|
| 1019 | | - | 501 |
|---|
| 1020 | | - | Procurement policy -- Public infrastructure district. |
|---|
| 1021 | | - | 502 |
|---|
| 1022 | | - | (1) With respect to the use or development of state-owned land, the fairpark district is not |
|---|
| 1023 | | - | 503 |
|---|
| 1024 | | - | subject to: |
|---|
| 1025 | | - | - 15 - S.B. 336 Enrolled Copy |
|---|
| 1026 | | - | 504 |
|---|
| 1027 | | - | (a) Title 10, Chapter 9a, Municipal Land Use, Development, and Management Act; or |
|---|
| 1028 | | - | 505 |
|---|
| 1029 | | - | (b) the jurisdiction of a special district under Title 17B, Limited Purpose Local |
|---|
| 1030 | | - | 506 |
|---|
| 1031 | | - | Government Entities - Special Districts, or a special service district under Title 17D, |
|---|
| 1032 | | - | 507 |
|---|
| 1033 | | - | Chapter 1, Special Service District Act, except to the extent that: |
|---|
| 1034 | | - | 508 |
|---|
| 1035 | | - | (i) some or all of the state land is, on January 1, 2024, included within the boundary |
|---|
| 1036 | | - | 509 |
|---|
| 1037 | | - | of a special district or special service district; and |
|---|
| 1038 | | - | 510 |
|---|
| 1039 | | - | (ii) the fairpark district elects to receive service from the special district or special |
|---|
| 1040 | | - | 511 |
|---|
| 1041 | | - | service district for the state land that is included within the boundary of the special |
|---|
| 1042 | | - | 512 |
|---|
| 1043 | | - | district or special service district, respectively. |
|---|
| 1044 | | - | 513 |
|---|
| 1045 | | - | (2) The fairpark district has and may exercise all powers relating to the regulation of land |
|---|
| 1046 | | - | 514 |
|---|
| 1047 | | - | uses on state-owned land. |
|---|
| 1048 | | - | 515 |
|---|
| 1049 | | - | (3)(a) Subject to [Subsection] Subsections (3)(b) and (c), the fairpark district has and |
|---|
| 1050 | | - | 516 |
|---|
| 1051 | | - | may exercise all powers relating to the regulation of land uses on privately owned |
|---|
| 1052 | | - | 517 |
|---|
| 1053 | | - | land within the fairpark district boundary. |
|---|
| 1054 | | - | 518 |
|---|
| 1055 | | - | (b)(i) [Land] Except as provided in Subsection (3)(d), land owned by a qualified |
|---|
| 1056 | | - | 519 |
|---|
| 1057 | | - | owner is subject to a host municipality's land use authority under Title 10, Chapter |
|---|
| 1058 | | - | 520 |
|---|
| 1059 | | - | 9a, Municipal Land Use, Development, and Management Act, if the qualified |
|---|
| 1060 | | - | 521 |
|---|
| 1061 | | - | owner and the host municipality enter into an agreement, as provided in |
|---|
| 1062 | | - | 522 |
|---|
| 1063 | | - | Subsection (3)(b)(ii), no later than December 31, 2024. |
|---|
| 1064 | | - | 523 |
|---|
| 1065 | | - | (ii)(A) An agreement under Subsection (3)(b)(i) shall require the host municipality |
|---|
| 1066 | | - | 524 |
|---|
| 1067 | | - | to provide an expedited process for the review and approval of a qualified |
|---|
| 1068 | | - | 525 |
|---|
| 1069 | | - | owner's completed land use application that complies with adopted land use |
|---|
| 1070 | | - | 526 |
|---|
| 1071 | | - | regulations. |
|---|
| 1072 | | - | 527 |
|---|
| 1073 | | - | (B) In an agreement under Subsection (3)(b)(i), the host municipality shall agree |
|---|
| 1074 | | - | 528 |
|---|
| 1075 | | - | to vest the qualified owner in any approved land use for a qualified stadium |
|---|
| 1076 | | - | 529 |
|---|
| 1077 | | - | and related uses. |
|---|
| 1078 | | - | 530 |
|---|
| 1079 | | - | (c)(i) If the board approves the addition of land owned by a qualified owner to the |
|---|
| 1080 | | - | 531 |
|---|
| 1081 | | - | fairpark district boundary, the host municipality shall, within six months after the |
|---|
| 1082 | | - | 532 |
|---|
| 1083 | | - | day of the board's approval, approve an amendment to the agreement established |
|---|
| 1084 | | - | 533 |
|---|
| 1085 | | - | under Subsection (3)(b) to include the additional land. |
|---|
| 1086 | | - | 534 |
|---|
| 1087 | | - | (ii) A host municipality may not unreasonably withhold, delay, or condition |
|---|
| 1088 | | - | 535 |
|---|
| 1089 | | - | approving the amendment described in Subsection (3)(c)(i). |
|---|
| 1090 | | - | 536 |
|---|
| 1091 | | - | (iii) If a host municipality fails to approve an amendment described in Subsection |
|---|
| 1092 | | - | 537 |
|---|
| 1093 | | - | (3)(c)(i) within the time frame described in Subsection (3)(c)(i), the fairpark |
|---|
| 1094 | | - | - 16 - Enrolled Copy S.B. 336 |
|---|
| 1095 | | - | 538 |
|---|
| 1096 | | - | district shall become the land use authority for the additional land. |
|---|
| 1097 | | - | 539 |
|---|
| 1098 | | - | (d) If an agreement under Subsection (3)(b) terminates for any reason described in the |
|---|
| 1099 | | - | 540 |
|---|
| 1100 | | - | agreement or by operation of law, the fairpark district shall become the land use |
|---|
| 1101 | | - | 541 |
|---|
| 1102 | | - | authority for the land that was subject to the agreement immediately upon |
|---|
| 1103 | | - | 542 |
|---|
| 1104 | | - | termination of the agreement. |
|---|
| 1105 | | - | 543 |
|---|
| 1106 | | - | (e) Upon expiration of the agreement described in Subsection (3)(b), the host |
|---|
| 1107 | | - | 544 |
|---|
| 1108 | | - | municipality shall remain the sole land use authority for the land that was subject to |
|---|
| 1109 | | - | 545 |
|---|
| 1110 | | - | the expired agreement. |
|---|
| 1111 | | - | 546 |
|---|
| 1112 | | - | [(c)] (f) A host municipality may not prohibit or condition the use of a qualified owner's |
|---|
| 1113 | | - | 547 |
|---|
| 1114 | | - | land for a qualified stadium. |
|---|
| 1115 | | - | 548 |
|---|
| 1116 | | - | [(d)] (g) In making land use decisions affecting land within the fairpark district boundary |
|---|
| 1117 | | - | 549 |
|---|
| 1118 | | - | that is subject to a host municipality's land use authority under this Subsection (3), |
|---|
| 1119 | | - | 550 |
|---|
| 1120 | | - | the legislative body of the host municipality shall consider input from the board. |
|---|
| 1121 | | - | 551 |
|---|
| 1122 | | - | (4)(a) No later than December 31, 2024, the host municipality and the host |
|---|
| 1123 | | - | 552 |
|---|
| 1124 | | - | municipality's community reinvestment agency shall take all necessary actions to |
|---|
| 1125 | | - | 553 |
|---|
| 1126 | | - | withdraw from the fairpark district boundary any area that is within a project area of |
|---|
| 1127 | | - | 554 |
|---|
| 1128 | | - | the community reinvestment agency. |
|---|
| 1129 | | - | 555 |
|---|
| 1130 | | - | (b) If land is added to the fairpark district boundary, the host municipality and the |
|---|
| 1131 | | - | 556 |
|---|
| 1132 | | - | community reinvestment agency shall take all necessary actions to withdraw from the |
|---|
| 1133 | | - | 557 |
|---|
| 1134 | | - | fairpark district boundary any area that is within a project area of the community |
|---|
| 1135 | | - | 558 |
|---|
| 1136 | | - | reinvestment agency. |
|---|
| 1137 | | - | 559 |
|---|
| 1138 | | - | (5) A department, division, or other agency of the state and a political subdivision of the |
|---|
| 1139 | | - | 560 |
|---|
| 1140 | | - | state shall cooperate with the fairpark district to the fullest extent possible to provide |
|---|
| 1141 | | - | 561 |
|---|
| 1142 | | - | whatever support, information, or other assistance the board requests that is reasonably |
|---|
| 1143 | | - | 562 |
|---|
| 1144 | | - | necessary to help the fairpark district fulfill [its] the fairpark district's duties and |
|---|
| 1145 | | - | 563 |
|---|
| 1146 | | - | responsibilities under this chapter. |
|---|
| 1147 | | - | 564 |
|---|
| 1148 | | - | (6)(a) A host municipality shall provide the same municipal services to the area of the |
|---|
| 1149 | | - | 565 |
|---|
| 1150 | | - | municipality that is within the fairpark district boundary as the municipality provides |
|---|
| 1151 | | - | 566 |
|---|
| 1152 | | - | to other areas of the municipality with similar zoning and a similar development level. |
|---|
| 1153 | | - | 567 |
|---|
| 1154 | | - | (b) The level and quality of municipal services that a host municipality provides within |
|---|
| 1155 | | - | 568 |
|---|
| 1156 | | - | the fairpark district boundary shall be fairly and reasonably consistent with the level |
|---|
| 1157 | | - | 569 |
|---|
| 1158 | | - | and quality of municipal services that the municipality provides to other areas of the |
|---|
| 1159 | | - | 570 |
|---|
| 1160 | | - | municipality with similar zoning and a similar development level. |
|---|
| 1161 | | - | 571 |
|---|
| 1162 | | - | (c) No later than December 31, 2024, the fairpark district and host municipality shall |
|---|
| 1163 | | - | - 17 - S.B. 336 Enrolled Copy |
|---|
| 1164 | | - | 572 |
|---|
| 1165 | | - | enter into an agreement providing for the fairpark district to reimburse the host |
|---|
| 1166 | | - | 573 |
|---|
| 1167 | | - | municipality for services the host municipality provides to a project area. |
|---|
| 1168 | | - | 574 |
|---|
| 1169 | | - | (7)(a) The fairpark district may request and, upon request, shall receive: |
|---|
| 1170 | | - | 575 |
|---|
| 1171 | | - | (i) fuel dispensing and motor pool services provided by the Division of Fleet |
|---|
| 1172 | | - | 576 |
|---|
| 1173 | | - | Operations; |
|---|
| 1174 | | - | 577 |
|---|
| 1175 | | - | (ii) surplus property services provided by the Division of Purchasing and General |
|---|
| 1176 | | - | 578 |
|---|
| 1177 | | - | Services; |
|---|
| 1178 | | - | 579 |
|---|
| 1179 | | - | (iii) information technology services provided by the Division of Technology |
|---|
| 1180 | | - | 580 |
|---|
| 1181 | | - | Services; |
|---|
| 1182 | | - | 581 |
|---|
| 1183 | | - | (iv) archive services provided by the Division of Archives and Records Service; |
|---|
| 1184 | | - | 582 |
|---|
| 1185 | | - | (v) financial services provided by the Division of Finance; |
|---|
| 1186 | | - | 583 |
|---|
| 1187 | | - | (vi) human resources services provided by the Division of Human Resource |
|---|
| 1188 | | - | 584 |
|---|
| 1189 | | - | Management; |
|---|
| 1190 | | - | 585 |
|---|
| 1191 | | - | (vii) legal services provided by the Office of the Attorney General; and |
|---|
| 1192 | | - | 586 |
|---|
| 1193 | | - | (viii) banking services provided by the Office of the State Treasurer. |
|---|
| 1194 | | - | 587 |
|---|
| 1195 | | - | (b) Nothing in Subsection [(6)(a) may be construed to relieve ] (7)(a) relieves the |
|---|
| 1196 | | - | 588 |
|---|
| 1197 | | - | fairpark district of the obligation to pay the applicable fee for the service provided. |
|---|
| 1198 | | - | 589 |
|---|
| 1199 | | - | (8)(a) To govern fairpark district procurements, the board shall adopt a procurement |
|---|
| 1200 | | - | 590 |
|---|
| 1201 | | - | policy that the board reasonably determines to substantially fulfill the purposes |
|---|
| 1202 | | - | 591 |
|---|
| 1203 | | - | described in Section 63G-6a-102. |
|---|
| 1204 | | - | 592 |
|---|
| 1205 | | - | (b) The board may delegate to the executive director the responsibility to adopt a |
|---|
| 1206 | | - | 593 |
|---|
| 1207 | | - | procurement policy. |
|---|
| 1208 | | - | 594 |
|---|
| 1209 | | - | (c) The board's determination under Subsection [(7)(a)] (8)(a) is final and conclusive. |
|---|
| 1210 | | - | 595 |
|---|
| 1211 | | - | (9) No later than December 31, 2024, the board and the assessor of the county in which the |
|---|
| 1212 | | - | 596 |
|---|
| 1213 | | - | fairpark district is located shall together determine the base taxable value of privately |
|---|
| 1214 | | - | 597 |
|---|
| 1215 | | - | owned property within the fairpark district boundary. |
|---|
| 1216 | | - | 598 |
|---|
| 1217 | | - | (10)(a) As used in this Subsection (10): |
|---|
| 1218 | | - | 599 |
|---|
| 1219 | | - | (i) "District ZIP area" means a ZIP area a majority of which includes land within the |
|---|
| 1220 | | - | 600 |
|---|
| 1221 | | - | fairpark district boundary. |
|---|
| 1222 | | - | 601 |
|---|
| 1223 | | - | (ii) "ZIP area" means an area defined by the ZIP Code, as defined in Section |
|---|
| 1224 | | - | 602 |
|---|
| 1225 | | - | 59-12-102, plus the four-digit deliver route extension. |
|---|
| 1226 | | - | 603 |
|---|
| 1227 | | - | (b) No later than June 1, 2024, the State Tax Commission shall: |
|---|
| 1228 | | - | 604 |
|---|
| 1229 | | - | (i) define the area that consists of all district zip areas; and |
|---|
| 1230 | | - | 605 |
|---|
| 1231 | | - | (ii) provide a description of the area under Subsection [(9)(b)(i)] (10)(b)(i) to the host |
|---|
| 1232 | | - | - 18 - Enrolled Copy S.B. 336 |
|---|
| 1233 | | - | 606 |
|---|
| 1234 | | - | municipality and the board. |
|---|
| 1235 | | - | 607 |
|---|
| 1236 | | - | (c) The State Tax Commission shall annually: |
|---|
| 1237 | | - | 608 |
|---|
| 1238 | | - | (i) update the definition of the area under Subsection (10)(b)(i); and |
|---|
| 1239 | | - | 609 |
|---|
| 1240 | | - | (ii) provide the updated description to the host municipality and the board. |
|---|
| 1241 | | - | 610 |
|---|
| 1242 | | - | (11)(a)(i) A public infrastructure district created by the fairpark district under Title |
|---|
| 1243 | | - | 611 |
|---|
| 1244 | | - | 17D, Chapter 4, Public Infrastructure District Act, may, subject to limitations of |
|---|
| 1245 | | - | 612 |
|---|
| 1246 | | - | that chapter, levy a property tax for the operations and maintenance of the public |
|---|
| 1247 | | - | 613 |
|---|
| 1248 | | - | infrastructure district's financed public infrastructure and improvements, subject to |
|---|
| 1249 | | - | 614 |
|---|
| 1250 | | - | a maximum rate of .015. |
|---|
| 1251 | | - | 615 |
|---|
| 1252 | | - | (ii) A levy under Subsection (11)(a)(i) may be separate from a public infrastructure |
|---|
| 1253 | | - | 616 |
|---|
| 1254 | | - | district property tax levy for a bond. |
|---|
| 1255 | | - | 617 |
|---|
| 1256 | | - | (b) If a public infrastructure district created by the fairpark district issues a bond: |
|---|
| 1257 | | - | 618 |
|---|
| 1258 | | - | (i) the public infrastructure district may: |
|---|
| 1259 | | - | 619 |
|---|
| 1260 | | - | (A) delay the effective date of the property tax levy for the bond until after the |
|---|
| 1261 | | - | 620 |
|---|
| 1262 | | - | period of capitalized interest payments; and |
|---|
| 1263 | | - | 621 |
|---|
| 1264 | | - | (B) covenant with bondholders not to reduce or impair the property tax levy; and |
|---|
| 1265 | | - | 622 |
|---|
| 1266 | | - | (ii) notwithstanding a provision to the contrary in Title 17D, Chapter 4, Public |
|---|
| 1267 | | - | 623 |
|---|
| 1268 | | - | Infrastructure District Act, the tax rate for the property tax levy for the bond may |
|---|
| 1269 | | - | 624 |
|---|
| 1270 | | - | not exceed a rate that generates more revenue than required to pay the annual debt |
|---|
| 1271 | | - | 625 |
|---|
| 1272 | | - | service of the bond plus administrative costs, subject to a maximum rate of .015. |
|---|
| 1273 | | - | 626 |
|---|
| 1274 | | - | (c)(i) A public infrastructure district created by the fairpark district under Title 17D, |
|---|
| 1275 | | - | 627 |
|---|
| 1276 | | - | Chapter 4, Public Infrastructure District Act, may create tax areas, as defined in |
|---|
| 1277 | | - | 628 |
|---|
| 1278 | | - | Section 59-2-102, within the public infrastructure district and apply a different |
|---|
| 1279 | | - | 629 |
|---|
| 1280 | | - | property tax rate to each tax area, subject to the maximum rate limitations |
|---|
| 1281 | | - | 630 |
|---|
| 1282 | | - | described in Subsections (11)(a)(i) and (11)(b)(ii). |
|---|
| 1283 | | - | 631 |
|---|
| 1284 | | - | (ii) If a public infrastructure district created by the fairpark district issues bonds, the |
|---|
| 1285 | | - | 632 |
|---|
| 1286 | | - | public infrastructure district may issue bonds secured by property taxes from: |
|---|
| 1287 | | - | 633 |
|---|
| 1288 | | - | (A) the entire public infrastructure district; or |
|---|
| 1289 | | - | 634 |
|---|
| 1290 | | - | (B) one or more tax areas within the public infrastructure district. |
|---|
| 1291 | | - | 635 |
|---|
| 1292 | | - | (d) A public infrastructure district created by the fairpark district may use bond proceeds |
|---|
| 1293 | | - | 636 |
|---|
| 1294 | | - | to: |
|---|
| 1295 | | - | 637 |
|---|
| 1296 | | - | (i) pay for public infrastructure and improvements; and |
|---|
| 1297 | | - | 638 |
|---|
| 1298 | | - | (ii) pay costs related to the development, operation, or maintenance of infrastructure |
|---|
| 1299 | | - | 639 |
|---|
| 1300 | | - | described in Subsection (11)(d)(i). |
|---|
| 1301 | | - | - 19 - S.B. 336 Enrolled Copy |
|---|
| 1302 | | - | 640 |
|---|
| 1303 | | - | Section 6. Section 11-70-207 is amended to read: |
|---|
| 1304 | | - | 641 |
|---|
| 1305 | | - | 11-70-207 (Effective 05/07/25). Use of fairpark district funds. |
|---|
| 1306 | | - | 642 |
|---|
| 1307 | | - | (1)(a) Subject to Subsection (2), the fairpark district may use fairpark district funds for |
|---|
| 1308 | | - | 643 |
|---|
| 1309 | | - | any purpose authorized under this chapter, including to pay for: |
|---|
| 1310 | | - | 644 |
|---|
| 1311 | | - | (i) the development and construction of a qualified stadium; |
|---|
| 1312 | | - | 645 |
|---|
| 1313 | | - | (ii) administrative, overhead, legal, consulting, and other operating expenses of the |
|---|
| 1314 | | - | 646 |
|---|
| 1315 | | - | fairpark district; |
|---|
| 1316 | | - | 647 |
|---|
| 1317 | | - | (iii) all or part of the development of land within a project area, including: |
|---|
| 1318 | | - | 648 |
|---|
| 1319 | | - | (A) financing or refinancing; and |
|---|
| 1320 | | - | 649 |
|---|
| 1321 | | - | (B) assisting the ongoing operation of a development or facility within the project |
|---|
| 1322 | | - | 650 |
|---|
| 1323 | | - | area; |
|---|
| 1324 | | - | 651 |
|---|
| 1325 | | - | (iv) the cost of the installation of public infrastructure and improvements outside a |
|---|
| 1326 | | - | 652 |
|---|
| 1327 | | - | project area if the board determines by resolution that the infrastructure and |
|---|
| 1328 | | - | 653 |
|---|
| 1329 | | - | improvements are of benefit to the project area; |
|---|
| 1330 | | - | 654 |
|---|
| 1331 | | - | (v) the principal and interest on bonds issued by the fairpark district; |
|---|
| 1332 | | - | 655 |
|---|
| 1333 | | - | (vi) the payment of an infrastructure loan, as defined in Section 11-70-104, according |
|---|
| 1334 | | - | 656 |
|---|
| 1335 | | - | to the terms of the infrastructure loan; and |
|---|
| 1336 | | - | 657 |
|---|
| 1337 | | - | (vii) the costs of promoting, facilitating, and implementing other development of land |
|---|
| 1338 | | - | 658 |
|---|
| 1339 | | - | within the fairpark district boundary. |
|---|
| 1340 | | - | 659 |
|---|
| 1341 | | - | (b) The determination of the board under Subsection (1)(a)(iv) regarding benefit to the |
|---|
| 1342 | | - | 660 |
|---|
| 1343 | | - | project area is final. |
|---|
| 1344 | | - | 661 |
|---|
| 1345 | | - | (2)(a) The fairpark district may use money [it] the fairpark district receives under |
|---|
| 1346 | | - | 662 |
|---|
| 1347 | | - | Subsection 59-12-1201(2)(a)(ii) and Subsection 59-12-103(16) only for[ ] : |
|---|
| 1348 | | - | 663 |
|---|
| 1349 | | - | (i) the development and construction of a qualified stadium, including parking |
|---|
| 1350 | | - | 664 |
|---|
| 1351 | | - | structures or facilities, lighting facilities, plazas, or open space associated with the |
|---|
| 1352 | | - | 665 |
|---|
| 1353 | | - | qualified stadium; and |
|---|
| 1354 | | - | 666 |
|---|
| 1355 | | - | (ii) [paying for] the payment of bonds issued to pay for the development and |
|---|
| 1356 | | - | 667 |
|---|
| 1357 | | - | construction of a qualified stadium. |
|---|
| 1358 | | - | 668 |
|---|
| 1359 | | - | (b) If the amount of money the fairpark district receives under Subsection (2)(a) exceeds |
|---|
| 1360 | | - | 669 |
|---|
| 1361 | | - | the amount required to pay the annual debt service on bonds issued to pay for the |
|---|
| 1362 | | - | 670 |
|---|
| 1363 | | - | development and construction of a qualified stadium, the fairpark district shall use |
|---|
| 1364 | | - | 671 |
|---|
| 1365 | | - | the excess amount received to pay down the principal on those bonds. |
|---|
| 1366 | | - | 672 |
|---|
| 1367 | | - | (c) The fairpark district may use money described in Subsection (2)(a) before or after a |
|---|
| 1368 | | - | 673 |
|---|
| 1369 | | - | franchise agreement date. |
|---|
| 1370 | | - | - 20 - Enrolled Copy S.B. 336 |
|---|
| 1371 | | - | 674 |
|---|
| 1372 | | - | (3) The fairpark district may share enhanced property tax revenue with a taxing entity that |
|---|
| 1373 | | - | 675 |
|---|
| 1374 | | - | levies a property tax on land within the project area from which the enhanced property |
|---|
| 1375 | | - | 676 |
|---|
| 1376 | | - | tax revenue is generated. |
|---|
| 1377 | | - | 677 |
|---|
| 1378 | | - | Section 7. Section 11-70-304 is amended to read: |
|---|
| 1379 | | - | 678 |
|---|
| 1380 | | - | 11-70-304 (Effective 05/07/25). Limitations on board members and executive |
|---|
| 1381 | | - | 679 |
|---|
| 1382 | | - | director -- Annual conflict of interest disclosure statement -- Penalties. |
|---|
| 1383 | | - | 680 |
|---|
| 3746 | + | 1844 |
|---|
| 3747 | + | (b) Subject to Section 63H-1-203, the military installation development authority created |
|---|
| 3748 | + | 1845 |
|---|
| 3749 | + | in Section 63H-1-201 may impose a tax under this section for accommodations and |
|---|
| 3750 | + | 1846 |
|---|
| 3751 | + | services described in Subsection 59-12-103(1)(i) within a project area described in a |
|---|
| 3752 | + | 1847 |
|---|
| 3753 | + | project area plan adopted by the authority under Title 63H, Chapter 1, Military |
|---|
| 3754 | + | 1848 |
|---|
| 3755 | + | Installation Development Authority Act, as though the authority were a municipality. |
|---|
| 3756 | + | 1849 |
|---|
| 3757 | + | (c) Beginning October 1, 2024, the Utah Fairpark Area Investment and Restoration |
|---|
| 3758 | + | 1850 |
|---|
| 3759 | + | District, created in Section 11-70-201, may impose a tax under this section for |
|---|
| 3760 | + | 1851 |
|---|
| 3761 | + | accommodations and services described in Subsection 59-12-103(1)(i) within the |
|---|
| 3762 | + | 1852 |
|---|
| 3763 | + | district sales tax area, as defined in Section 11-70-101, to the same extent and in the |
|---|
| 3764 | + | 1853 |
|---|
| 3765 | + | same manner as a municipality may impose a tax under this section. |
|---|
| 3766 | + | 1854 |
|---|
| 3767 | + | (2) Subject to the limitations of Subsection (1), a governing body of a municipality may, by |
|---|
| 3768 | + | 1855 |
|---|
| 3769 | + | ordinance, increase or decrease the tax under this part. |
|---|
| 3770 | + | 1856 |
|---|
| 3771 | + | (3) A governing body of a municipality shall regulate the tax under this part by ordinance. |
|---|
| 3772 | + | 1857 |
|---|
| 3773 | + | (4) A municipality may use revenues generated by the tax under this part for general fund |
|---|
| 3774 | + | 1858 |
|---|
| 3775 | + | purposes. |
|---|
| 3776 | + | 1859 |
|---|
| 3777 | + | (5)(a) A municipality may not impose a tax under this section for accommodations and |
|---|
| 3778 | + | 1860 |
|---|
| 3779 | + | services described in Subsection 59-12-103(1)(i) within: |
|---|
| 3780 | + | 1861 |
|---|
| 3781 | + | (i) a project area described in a project area plan adopted by [ :] |
|---|
| 3782 | + | 1862 |
|---|
| 3783 | + | [(i)] the military installation development authority under Title 63H, Chapter 1, |
|---|
| 3784 | + | 1863 |
|---|
| 3785 | + | Military Installation Development Authority Act; or |
|---|
| 3786 | + | 1864 |
|---|
| 3787 | + | (ii) [the Utah Fairpark Area Investment and Restoration District under Title 11, |
|---|
| 3788 | + | - 55 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 3789 | + | 1865 |
|---|
| 3790 | + | Chapter 70, Utah Fairpark Area Investment and Restoration District] the district |
|---|
| 3791 | + | 1866 |
|---|
| 3792 | + | sales tax area, as defined in Section 11-70-101. |
|---|
| 3793 | + | 1867 |
|---|
| 3794 | + | (b) Subsection (5)(a) does not apply to: |
|---|
| 3795 | + | 1868 |
|---|
| 3796 | + | (i) [ ]the military installation development authority's imposition of a tax under this |
|---|
| 3797 | + | 1869 |
|---|
| 3798 | + | section[.] ; or |
|---|
| 3799 | + | 1870 |
|---|
| 3800 | + | (ii) the imposition of a tax under this section by the Utah Fairpark Area Investment |
|---|
| 3801 | + | 1871 |
|---|
| 3802 | + | and Restoration District created in Section 11-70-201. |
|---|
| 3803 | + | 1872 |
|---|
| 3804 | + | (6)(a) As used in this Subsection (6): |
|---|
| 3805 | + | 1873 |
|---|
| 3806 | + | (i) "Authority" means the Point of the Mountain State Land Authority, created in |
|---|
| 3807 | + | 1874 |
|---|
| 3808 | + | Section 11-59-201. |
|---|
| 3809 | + | 1875 |
|---|
| 3810 | + | (ii) "Authority board" means the board referred to in Section 11-59-301. |
|---|
| 3811 | + | 1876 |
|---|
| 3812 | + | (b) The authority may, by a resolution adopted by the authority board, impose a tax of |
|---|
| 3813 | + | 1877 |
|---|
| 3814 | + | not to exceed 5% on charges for the accommodations and services described in |
|---|
| 3815 | + | 1878 |
|---|
| 3816 | + | Subsection 59-12-103(1)(i) for transactions that occur on point of the mountain state |
|---|
| 3817 | + | 1879 |
|---|
| 3818 | + | land, as defined in Section 11-59-102. |
|---|
| 3819 | + | 1880 |
|---|
| 3820 | + | (c) The authority board, by resolution, shall regulate the tax under this Subsection (6). |
|---|
| 3821 | + | 1881 |
|---|
| 3822 | + | (d) The authority shall use all revenue from a tax imposed under this Subsection (6) to |
|---|
| 3823 | + | 1882 |
|---|
| 3824 | + | provide affordable housing, consistent with the manner that a community |
|---|
| 3825 | + | 1883 |
|---|
| 3826 | + | reinvestment agency uses funds for income targeted housing under Section 17C-1-412. |
|---|
| 3827 | + | 1884 |
|---|
| 3828 | + | (e) A tax under this Subsection (6) is in addition to any other tax that may be imposed |
|---|
| 3829 | + | 1885 |
|---|
| 3830 | + | under this part. |
|---|
| 3831 | + | 1886 |
|---|
| 3832 | + | The following section is affected by a coordination clause at the end of this bill. |
|---|
| 3833 | + | 1887 |
|---|
| 3834 | + | Section 15. Section 59-12-1201 is amended to read: |
|---|
| 3835 | + | 1888 |
|---|
| 3836 | + | 59-12-1201 (Effective 05/07/25). Motor vehicle rental tax -- Rate -- Exemptions -- |
|---|
| 3837 | + | 1889 |
|---|
| 3838 | + | Administration, collection, and enforcement of tax -- Administrative charge -- Deposits. |
|---|
| 3839 | + | 1890 |
|---|
| 1385 | | - | 681 |
|---|
| 1386 | | - | (a) "Direct financial benefit": |
|---|
| 1387 | | - | 682 |
|---|
| 1388 | | - | (i) means any form of financial benefit that accrues to an individual directly, |
|---|
| 1389 | | - | 683 |
|---|
| 1390 | | - | including: |
|---|
| 1391 | | - | 684 |
|---|
| 1392 | | - | (A) compensation, commission, or any other form of a payment or increase of |
|---|
| 1393 | | - | 685 |
|---|
| 1394 | | - | money; and |
|---|
| 1395 | | - | 686 |
|---|
| 1396 | | - | (B) an increase in the value of a business or property; and |
|---|
| 1397 | | - | 687 |
|---|
| 1398 | | - | (ii) does not include a financial benefit that accrues to the public generally. |
|---|
| 1399 | | - | 688 |
|---|
| 1400 | | - | (b) "Family member" means a parent, spouse, sibling, child, or grandchild. |
|---|
| 1401 | | - | 689 |
|---|
| 1402 | | - | (2) An individual may not serve as a member of the board or as executive director if: |
|---|
| 1403 | | - | 690 |
|---|
| 1404 | | - | (a) the individual owns real property, other than a personal residence in which the |
|---|
| 1405 | | - | 691 |
|---|
| 1406 | | - | individual resides, within the fairpark district boundary, whether or not the ownership |
|---|
| 1407 | | - | 692 |
|---|
| 1408 | | - | interest is a recorded interest; |
|---|
| 1409 | | - | 693 |
|---|
| 1410 | | - | (b) a family member of the individual owns an interest in real property, other than a |
|---|
| 1411 | | - | 694 |
|---|
| 1412 | | - | personal residence in which the family member resides, located within the fairpark |
|---|
| 1413 | | - | 695 |
|---|
| 1414 | | - | district boundary; or |
|---|
| 1415 | | - | 696 |
|---|
| 1416 | | - | (c) the individual or a family member of the individual owns an interest in, is directly |
|---|
| 1417 | | - | 697 |
|---|
| 1418 | | - | affiliated with, or is an employee or officer of a private firm, private company, or |
|---|
| 1419 | | - | 698 |
|---|
| 1420 | | - | other private entity that the individual reasonably believes is likely to: |
|---|
| 1421 | | - | 699 |
|---|
| 1422 | | - | (i) participate in or receive a direct financial benefit from the development of land |
|---|
| 1423 | | - | 700 |
|---|
| 1424 | | - | within the fairpark district boundary; or |
|---|
| 1425 | | - | 701 |
|---|
| 1426 | | - | (ii) acquire an interest in or locate a facility within the fairpark district boundary. |
|---|
| 1427 | | - | 702 |
|---|
| 1428 | | - | (3) Before taking office as a board member or accepting employment as executive director, |
|---|
| 1429 | | - | 703 |
|---|
| 1430 | | - | an individual shall submit to the fairpark district a statement verifying that the |
|---|
| 1431 | | - | 704 |
|---|
| 1432 | | - | individual's service as a board member or employment as executive director does not |
|---|
| 1433 | | - | 705 |
|---|
| 1434 | | - | violate Subsection (2). |
|---|
| 1435 | | - | 706 |
|---|
| 1436 | | - | (4)(a) An individual may not, at any time during the individual's service as a board |
|---|
| 1437 | | - | 707 |
|---|
| 1438 | | - | member or employment with the fairpark district, acquire, or take any action to |
|---|
| 1439 | | - | - 21 - S.B. 336 Enrolled Copy |
|---|
| 1440 | | - | 708 |
|---|
| 1441 | | - | initiate, negotiate, or otherwise arrange for the acquisition of, an interest in real |
|---|
| 1442 | | - | 709 |
|---|
| 1443 | | - | property located within the fairpark district boundary, if: |
|---|
| 1444 | | - | 710 |
|---|
| 1445 | | - | (i) the acquisition is in the individual's personal capacity or in the individual's |
|---|
| 1446 | | - | 711 |
|---|
| 1447 | | - | capacity as an employee or officer of a private firm, private company, or other |
|---|
| 1448 | | - | 712 |
|---|
| 1449 | | - | private entity; and |
|---|
| 1450 | | - | 713 |
|---|
| 1451 | | - | (ii) the acquisition will enable the individual to receive a direct financial benefit as a |
|---|
| 1452 | | - | 714 |
|---|
| 1453 | | - | result of the development of land within the fairpark district boundary. |
|---|
| 1454 | | - | 715 |
|---|
| 1455 | | - | (b) Subsection (4)(a) does not apply to an individual's acquisition of, or action to initiate, |
|---|
| 1456 | | - | 716 |
|---|
| 1457 | | - | negotiate, or otherwise arrange for the acquisition of, an interest in real property that |
|---|
| 1458 | | - | 717 |
|---|
| 1459 | | - | is a personal residence in which the individual will reside upon acquisition of the real |
|---|
| 1460 | | - | 718 |
|---|
| 1461 | | - | property. |
|---|
| 1462 | | - | 719 |
|---|
| 1463 | | - | (5)(a) A board member or an employee of the fairpark district may not receive a direct |
|---|
| 1464 | | - | 720 |
|---|
| 1465 | | - | financial benefit from development within the fairpark district boundary. |
|---|
| 1466 | | - | 721 |
|---|
| 1467 | | - | (b) For purposes of Subsection (5)(a), a direct financial benefit does not include: |
|---|
| 1468 | | - | 722 |
|---|
| 1469 | | - | (i) expense reimbursements; |
|---|
| 1470 | | - | 723 |
|---|
| 1471 | | - | (ii) per diem pay for board member service, if applicable; or |
|---|
| 1472 | | - | 724 |
|---|
| 1473 | | - | (iii) an employee's compensation or benefits from employment with the fairpark |
|---|
| 1474 | | - | 725 |
|---|
| 1475 | | - | district. |
|---|
| 1476 | | - | 726 |
|---|
| 1477 | | - | (6)(a) In addition to any other limitation on a board member described in this section, |
|---|
| 1478 | | - | 727 |
|---|
| 1479 | | - | and except as provided in Subsection (7), a voting member or nonvoting advisory |
|---|
| 1480 | | - | 728 |
|---|
| 1481 | | - | member of the board shall, no sooner than January 1 and no later than January 31 of |
|---|
| 1482 | | - | 729 |
|---|
| 1483 | | - | each year during which the board member holds office on the board: |
|---|
| 1484 | | - | 730 |
|---|
| 1485 | | - | (i) prepare a written conflict of interest disclosure statement that contains a response |
|---|
| 1486 | | - | 731 |
|---|
| 1487 | | - | to each item of information described in Subsection 20A-11-1604(6); and |
|---|
| 1488 | | - | 732 |
|---|
| 1489 | | - | (ii) submit the written disclosure statement to the administrator or clerk of the board. |
|---|
| 1490 | | - | 733 |
|---|
| 1491 | | - | (b) No later than 10 business days after the day on which the board member submits the |
|---|
| 1492 | | - | 734 |
|---|
| 1493 | | - | written disclosure statement described in Subsection (6)(a) to the administrator or |
|---|
| 1494 | | - | 735 |
|---|
| 1495 | | - | clerk of the board, the administrator or clerk shall: |
|---|
| 1496 | | - | 736 |
|---|
| 1497 | | - | (i)(A) post an electronic copy of the written disclosure statement on the fairpark |
|---|
| 1498 | | - | 737 |
|---|
| 1499 | | - | district website; or |
|---|
| 1500 | | - | 738 |
|---|
| 1501 | | - | (B) if the fairpark district does not have a website, post an electronic copy of the |
|---|
| 1502 | | - | 739 |
|---|
| 1503 | | - | disclosure statement on the Utah Public Notice Website created in Section |
|---|
| 1504 | | - | 740 |
|---|
| 1505 | | - | 63A-16-601; and |
|---|
| 1506 | | - | 741 |
|---|
| 1507 | | - | (ii) provide the lieutenant governor with a link to the posting described in Subsection |
|---|
| 1508 | | - | - 22 - Enrolled Copy S.B. 336 |
|---|
| 1509 | | - | 742 |
|---|
| 1510 | | - | (6)(b)(i). |
|---|
| 1511 | | - | 743 |
|---|
| 1512 | | - | (c) The administrator or clerk of the board shall ensure that the board member's written |
|---|
| 1513 | | - | 744 |
|---|
| 1514 | | - | disclosure statement remains posted on the website described in Subsection (6)(b)(i) |
|---|
| 1515 | | - | 745 |
|---|
| 1516 | | - | until the board member leaves office. |
|---|
| 1517 | | - | 746 |
|---|
| 1518 | | - | (d) The administrator or clerk of the board shall take the action described in Subsection |
|---|
| 1519 | | - | 747 |
|---|
| 1520 | | - | (6)(e) if: |
|---|
| 1521 | | - | 748 |
|---|
| 1522 | | - | (i) a board member fails to timely submit the written disclosure statement described |
|---|
| 1523 | | - | 749 |
|---|
| 1524 | | - | in Subsection (6)(a); or |
|---|
| 1525 | | - | 750 |
|---|
| 1526 | | - | (ii) a submitted written disclosure statement does not comply with the requirements |
|---|
| 1527 | | - | 751 |
|---|
| 1528 | | - | of Subsection 20A-11-1604(6). |
|---|
| 1529 | | - | 752 |
|---|
| 1530 | | - | (e) If a circumstance described in Subsection (6)(d) occurs, the administrator or clerk of |
|---|
| 1531 | | - | 753 |
|---|
| 1532 | | - | the board shall, within five days after the day on which the administrator or clerk |
|---|
| 1533 | | - | 754 |
|---|
| 1534 | | - | determines that a violation occurred, notify the board member of the violation and |
|---|
| 1535 | | - | 755 |
|---|
| 1536 | | - | direct the board member to submit an amended written disclosure statement |
|---|
| 1537 | | - | 756 |
|---|
| 1538 | | - | correcting the problem. |
|---|
| 1539 | | - | 757 |
|---|
| 1540 | | - | (f)(i) It is unlawful for a board member to fail to submit or amend a written |
|---|
| 1541 | | - | 758 |
|---|
| 1542 | | - | disclosure statement within seven days after the day on which the board member |
|---|
| 1543 | | - | 759 |
|---|
| 1544 | | - | receives the notice described in Subsection (6)(e). |
|---|
| 1545 | | - | 760 |
|---|
| 1546 | | - | (ii) A board member who violates Subsection (6)(f)(i) is guilty of a class B |
|---|
| 1547 | | - | 761 |
|---|
| 1548 | | - | misdemeanor. |
|---|
| 1549 | | - | 762 |
|---|
| 1550 | | - | (iii) The administrator or clerk of the board shall report a violation of Subsection |
|---|
| 1551 | | - | 763 |
|---|
| 1552 | | - | (6)(f)(i) to the attorney general. |
|---|
| 1553 | | - | 764 |
|---|
| 1554 | | - | (iv) In addition to the criminal penalty described in Subsection (6)(f)(ii), the |
|---|
| 1555 | | - | 765 |
|---|
| 1556 | | - | administrator or clerk of the board shall impose a civil fine of $100 against a |
|---|
| 1557 | | - | 766 |
|---|
| 1558 | | - | board member who violates Subsection (6)(f)(i). |
|---|
| 1559 | | - | 767 |
|---|
| 1560 | | - | (g) The administrator or clerk of the board shall deposit a fine collected under this |
|---|
| 1561 | | - | 768 |
|---|
| 1562 | | - | section into the board's account to pay for the costs of administering this section. |
|---|
| 1563 | | - | 769 |
|---|
| 1564 | | - | (7) For a board member who is also a state legislator, a member of a county or municipal |
|---|
| 1565 | | - | 770 |
|---|
| 1566 | | - | legislative body, or who is otherwise required to make the written disclosure statement |
|---|
| 1567 | | - | 771 |
|---|
| 1568 | | - | described in Subsection (6)(a) under another provision of law: |
|---|
| 1569 | | - | 772 |
|---|
| 1570 | | - | (a) Subsection (6) does not apply; and |
|---|
| 1571 | | - | 773 |
|---|
| 1572 | | - | (b) the administrator or clerk of the board shall, instead: |
|---|
| 1573 | | - | 774 |
|---|
| 1574 | | - | (i) post an electronic link, on the website described in Subsection (6)(b)(i), to the |
|---|
| 1575 | | - | 775 |
|---|
| 1576 | | - | written disclosure statement the board member made in the board member's |
|---|
| 1577 | | - | - 23 - S.B. 336 Enrolled Copy |
|---|
| 1578 | | - | 776 |
|---|
| 1579 | | - | capacity as: |
|---|
| 1580 | | - | 777 |
|---|
| 1581 | | - | (A) a state legislator, under Title 20A, Chapter 11, Part 16, Conflict of Interest |
|---|
| 1582 | | - | 778 |
|---|
| 1583 | | - | Disclosures; |
|---|
| 1584 | | - | 779 |
|---|
| 1585 | | - | (B) an elected officer of a county, under Section 17-16a-13; |
|---|
| 1586 | | - | 780 |
|---|
| 1587 | | - | (C) an elected officer of a municipality, under Section 10-3-1313; or |
|---|
| 1588 | | - | 781 |
|---|
| 1589 | | - | (D) an individual who is required to make the written disclosure statement |
|---|
| 1590 | | - | 782 |
|---|
| 1591 | | - | described in Subsection (6)(a) under another provision of law; and |
|---|
| 1592 | | - | 783 |
|---|
| 1593 | | - | (ii) provide the lieutenant governor with a link to the electronic posting described in |
|---|
| 1594 | | - | 784 |
|---|
| 1595 | | - | Subsection (7)(b)(i). |
|---|
| 1596 | | - | 785 |
|---|
| 1597 | | - | [(6)] (8) Nothing in this section may be construed to affect the application or effect of any |
|---|
| 1598 | | - | 786 |
|---|
| 1599 | | - | other code provision applicable to a board member or employee relating to ethics or |
|---|
| 1600 | | - | 787 |
|---|
| 1601 | | - | conflicts of interest. |
|---|
| 1602 | | - | 788 |
|---|
| 1603 | | - | Section 8. Section 11-70-401 is amended to read: |
|---|
| 1604 | | - | 789 |
|---|
| 1605 | | - | 11-70-401 (Effective 05/07/25). Enhanced property tax revenue to be paid to |
|---|
| 1606 | | - | 790 |
|---|
| 1607 | | - | fairpark district. |
|---|
| 1608 | | - | 791 |
|---|
| 1609 | | - | (1) Subject to Subsection (5), the fairpark district shall be paid 90% of enhanced property |
|---|
| 1610 | | - | 792 |
|---|
| 1611 | | - | tax revenue generated from each parcel of privately owned land within the fairpark |
|---|
| 1612 | | - | 793 |
|---|
| 1613 | | - | district boundary: |
|---|
| 1614 | | - | 794 |
|---|
| 1615 | | - | (a) beginning the tax year that begins on January 1, 2025; and |
|---|
| 1616 | | - | 795 |
|---|
| 1617 | | - | (b) until the transition date for that parcel. |
|---|
| 1618 | | - | 796 |
|---|
| 1619 | | - | (2) Subject to Subsection (5), during the payment period the fairpark district shall be paid |
|---|
| 1620 | | - | 797 |
|---|
| 1621 | | - | up to 100% of enhanced property tax revenue: |
|---|
| 1622 | | - | 798 |
|---|
| 1623 | | - | (a) generated from designated parcels of privately owned land within a project area; and |
|---|
| 1624 | | - | 799 |
|---|
| 1625 | | - | (b) as the board specifies in a designation resolution adopted in consultation with a |
|---|
| 1626 | | - | 800 |
|---|
| 1627 | | - | qualified owner. |
|---|
| 1628 | | - | 801 |
|---|
| 1629 | | - | (3) For purposes of the payment of enhanced property tax revenue under this section, a |
|---|
| 1630 | | - | 802 |
|---|
| 1631 | | - | payment period shall begin, as specified in the designation resolution, on January 1 of a |
|---|
| 1632 | | - | 803 |
|---|
| 1633 | | - | year that begins after the designation resolution is adopted. |
|---|
| 1634 | | - | 804 |
|---|
| 1635 | | - | (4)(a) For purposes of this section, the fairpark district may designate an improved |
|---|
| 1636 | | - | 805 |
|---|
| 1637 | | - | portion of a parcel in a project area as a separate parcel. |
|---|
| 1638 | | - | 806 |
|---|
| 1639 | | - | (b) A fairpark district designation of an improved portion of a parcel as a separate parcel |
|---|
| 1640 | | - | 807 |
|---|
| 1641 | | - | under Subsection (4)(a) does not constitute a subdivision, as defined in Section |
|---|
| 1642 | | - | 808 |
|---|
| 1643 | | - | 10-9a-103 or Section 17-27a-103. |
|---|
| 1644 | | - | 809 |
|---|
| 1645 | | - | (c) A county recorder shall assign a separate tax identification number to the improved |
|---|
| 1646 | | - | - 24 - Enrolled Copy S.B. 336 |
|---|
| 1647 | | - | 810 |
|---|
| 1648 | | - | portion of a parcel designated by the fairpark district as a separate parcel under |
|---|
| 1649 | | - | 811 |
|---|
| 1650 | | - | Subsection (4)(a). |
|---|
| 1651 | | - | 812 |
|---|
| 1652 | | - | (5) A host municipality shall be paid a minimum of 25% of the enhanced property tax |
|---|
| 1653 | | - | 813 |
|---|
| 1654 | | - | revenue generated by a property tax imposed by the host municipality to reimburse the |
|---|
| 1655 | | - | 814 |
|---|
| 1656 | | - | host municipality for services the host municipality provides to a project area in |
|---|
| 1657 | | - | 815 |
|---|
| 1658 | | - | accordance with Subsection 11-70-206(6)(c), with the exact amount determined in an |
|---|
| 1659 | | - | 816 |
|---|
| 1660 | | - | agreement between the host municipality and the fairpark district. |
|---|
| 1661 | | - | 817 |
|---|
| 1662 | | - | Section 9. Section 11-70-502 is amended to read: |
|---|
| 1663 | | - | 818 |
|---|
| 1664 | | - | 11-70-502 (Effective 05/07/25). Qualified stadium under project area plan. |
|---|
| 1665 | | - | 819 |
|---|
| 1666 | | - | (1) A project area plan may provide for the development and construction of a qualified |
|---|
| 1667 | | - | 820 |
|---|
| 1668 | | - | stadium on land that, until conveyed to the fairpark district as provided in Subsection [ |
|---|
| 1669 | | - | 821 |
|---|
| 1670 | | - | (3)(b)] (3)(a)(ii), is owned by a qualified owner. |
|---|
| 1671 | | - | 822 |
|---|
| 1672 | | - | (2) A project area plan under Subsection (1) shall include a requirement that the qualified |
|---|
| 1673 | | - | 823 |
|---|
| 1674 | | - | owner and fairpark district enter an agreement relating to: |
|---|
| 1675 | | - | 824 |
|---|
| 1676 | | - | (a) the development, construction, operation, and ownership of a qualified stadium; and |
|---|
| 1677 | | - | 825 |
|---|
| 1678 | | - | (b) the development of other land owned by the qualified owner within the fairpark |
|---|
| 1679 | | - | 826 |
|---|
| 1680 | | - | district boundary. |
|---|
| 1681 | | - | 827 |
|---|
| 1682 | | - | (3)(a) An agreement under Subsection (2) shall: |
|---|
| 1683 | | - | 828 |
|---|
| 1684 | | - | (i) limit the stadium contribution to the lesser of: |
|---|
| 1685 | | - | 829 |
|---|
| 1686 | | - | (A) half the actual cost of developing and constructing the qualified stadium; or |
|---|
| 1687 | | - | 830 |
|---|
| 1688 | | - | (B) $900,000,000; |
|---|
| 1689 | | - | 831 |
|---|
| 1690 | | - | (ii) require the qualified owner to convey to the fairpark district, as soon as |
|---|
| 1691 | | - | 832 |
|---|
| 1692 | | - | practicable after the franchise agreement date, title to the property on which the |
|---|
| 1693 | | - | 833 |
|---|
| 1694 | | - | qualified stadium will be constructed; |
|---|
| 1695 | | - | 834 |
|---|
| 1696 | | - | (iii) require the qualified owner, if the major league sports team leaves the qualified |
|---|
| 1697 | | - | 835 |
|---|
| 1698 | | - | stadium before 30 years after the franchise agreement date, to[;] : |
|---|
| 1699 | | - | 836 |
|---|
| 1700 | | - | (A) pay the remaining outstanding balance of bonds issued by the fairpark district |
|---|
| 1701 | | - | 837 |
|---|
| 1702 | | - | for the development and construction of the qualified stadium; and |
|---|
| 1703 | | - | 838 |
|---|
| 1704 | | - | (B) pay to the fairpark district the difference between the stadium contribution and |
|---|
| 1705 | | - | 839 |
|---|
| 1706 | | - | the amount paid under Subsection (3)(a)(iii)(A); |
|---|
| 1707 | | - | 840 |
|---|
| 1708 | | - | (iv) provide for the fairpark district to possess full ownership rights to the qualified |
|---|
| 1709 | | - | 841 |
|---|
| 1710 | | - | stadium; |
|---|
| 1711 | | - | 842 |
|---|
| 1712 | | - | (v) provide for the qualified owner to sell and control sponsorship rights relating to |
|---|
| 1713 | | - | 843 |
|---|
| 1714 | | - | the qualified stadium; |
|---|
| 1715 | | - | - 25 - S.B. 336 Enrolled Copy |
|---|
| 1716 | | - | 844 |
|---|
| 1717 | | - | (vi) provide for the fairpark district to lease the qualified stadium to the major league |
|---|
| 1718 | | - | 845 |
|---|
| 1719 | | - | sports team for lease payments of $150,000 per month for 360 months; |
|---|
| 1720 | | - | 846 |
|---|
| 1721 | | - | (vii) require the qualified owner to operate and maintain the qualified stadium and to |
|---|
| 1722 | | - | 847 |
|---|
| 1723 | | - | pay for all operation and maintenance costs; |
|---|
| 1724 | | - | 848 |
|---|
| 1725 | | - | (viii) require the qualified owner to cooperate and coordinate with the fairpark |
|---|
| 1726 | | - | 849 |
|---|
| 1727 | | - | district to allow events other than events of the major league sports team to occur |
|---|
| 1728 | | - | 850 |
|---|
| 1729 | | - | at the qualified stadium if those other events do not interfere with the use of the |
|---|
| 1730 | | - | 851 |
|---|
| 1731 | | - | qualified stadium for events of the major league sports team; |
|---|
| 1732 | | - | 852 |
|---|
| 1733 | | - | (ix) include negotiated terms that are fair and reasonable; |
|---|
| 1734 | | - | 853 |
|---|
| 1735 | | - | (x) establish the timing and process for the development of the qualified owner's |
|---|
| 1736 | | - | 854 |
|---|
| 1737 | | - | property within the fairpark district boundary, based on the qualified owner's |
|---|
| 1738 | | - | 855 |
|---|
| 1739 | | - | development plan; |
|---|
| 1740 | | - | 856 |
|---|
| 1741 | | - | (xi) establish the timing and process for assisting the fair park authority to complete |
|---|
| 1742 | | - | 857 |
|---|
| 1743 | | - | the fair park authority's master plan; and |
|---|
| 1744 | | - | 858 |
|---|
| 1745 | | - | (xii) require the major league sports team to be given a name that includes "Utah." |
|---|
| 1746 | | - | 859 |
|---|
| 1747 | | - | (b) Before approving an agreement under Subsection (3)(a), the board shall: |
|---|
| 1748 | | - | 860 |
|---|
| 1749 | | - | (i) hold at least one public meeting to consider and discuss the draft agreement; and |
|---|
| 1750 | | - | 861 |
|---|
| 1751 | | - | (ii) provide notice of the public meeting as provided in Subsection 11-70-503(2). |
|---|
| 1752 | | - | 862 |
|---|
| 1753 | | - | (c) A legal action or other challenge to an agreement under Subsection (3)(a) by a person |
|---|
| 1754 | | - | 863 |
|---|
| 1755 | | - | other than a party to the agreement is barred unless brought within 30 days after the |
|---|
| 1756 | | - | 864 |
|---|
| 1757 | | - | execution of the agreement. |
|---|
| 1758 | | - | 865 |
|---|
| 1759 | | - | [(4) The fairpark district shall pay to the Division of Finance, for deposit into the General |
|---|
| 1760 | | - | 866 |
|---|
| 1761 | | - | Fund, all lease payments the fairpark district receives under a lease agreement for the |
|---|
| 1762 | | - | 867 |
|---|
| 1763 | | - | qualified stadium.] |
|---|
| 1764 | | - | 868 |
|---|
| 1765 | | - | Section 10. Section 17D-4-203 is amended to read: |
|---|
| 1766 | | - | 869 |
|---|
| 1767 | | - | 17D-4-203 (Effective 05/07/25). Public infrastructure district powers. |
|---|
| 1768 | | - | 870 |
|---|
| 1769 | | - | (1) A public infrastructure district[:] |
|---|
| 1770 | | - | 871 |
|---|
| 1771 | | - | [(1)] has all of the authority conferred upon a special district under Section 17B-1-103[; and] . |
|---|
| 1772 | | - | 872 |
|---|
| 1773 | | - | (2) A public infrastructure district may: |
|---|
| 1774 | | - | 873 |
|---|
| 1775 | | - | (a) issue negotiable bonds to pay: |
|---|
| 1776 | | - | 874 |
|---|
| 1777 | | - | (i) all or part of the costs of acquiring, acquiring an interest in, improving, or |
|---|
| 1778 | | - | 875 |
|---|
| 1779 | | - | extending any of the improvements, facilities, or property allowed under Section |
|---|
| 1780 | | - | 876 |
|---|
| 1781 | | - | 11-14-103; |
|---|
| 1782 | | - | 877 |
|---|
| 1783 | | - | (ii) capital costs of improvements in an energy assessment area, as defined in Section |
|---|
| 1784 | | - | - 26 - Enrolled Copy S.B. 336 |
|---|
| 1785 | | - | 878 |
|---|
| 1786 | | - | 11-42a-102, and other related costs, against the funds that the public infrastructure |
|---|
| 1787 | | - | 879 |
|---|
| 1788 | | - | district will receive because of an assessment in an energy assessment area, as |
|---|
| 1789 | | - | 880 |
|---|
| 1790 | | - | defined in Section 11-42a-102; |
|---|
| 1791 | | - | 881 |
|---|
| 1792 | | - | (iii) public improvements related to the provision of housing; |
|---|
| 1793 | | - | 882 |
|---|
| 1794 | | - | (iv) capital costs related to public transportation; |
|---|
| 1795 | | - | 883 |
|---|
| 1796 | | - | (v) for a public infrastructure district created by a development authority, the cost of |
|---|
| 1797 | | - | 884 |
|---|
| 1798 | | - | acquiring or financing public infrastructure and improvements; and |
|---|
| 1799 | | - | 885 |
|---|
| 1800 | | - | (vi) for a public infrastructure district that is a subsidiary of the Utah Inland Port |
|---|
| 1801 | | - | 886 |
|---|
| 1802 | | - | Authority, the costs associated with a remediation project, as defined in Section |
|---|
| 1803 | | - | 887 |
|---|
| 1804 | | - | 11-58-102; |
|---|
| 1805 | | - | 888 |
|---|
| 1806 | | - | (b) enter into an interlocal agreement in accordance with Title 11, Chapter 13, Interlocal |
|---|
| 1807 | | - | 889 |
|---|
| 1808 | | - | Cooperation Act, provided that the interlocal agreement may not expand the powers |
|---|
| 1809 | | - | 890 |
|---|
| 1810 | | - | of the public infrastructure district, within the limitations of Title 11, Chapter 13, |
|---|
| 1811 | | - | 891 |
|---|
| 1812 | | - | Interlocal Cooperation Act, without the consent of the creating entity; |
|---|
| 1813 | | - | 892 |
|---|
| 1814 | | - | (c) acquire completed or partially completed improvements for fair market value as |
|---|
| 1815 | | - | 893 |
|---|
| 1816 | | - | reasonably determined by: |
|---|
| 1817 | | - | 894 |
|---|
| 1818 | | - | (i) the board; |
|---|
| 1819 | | - | 895 |
|---|
| 1820 | | - | (ii) the creating entity, if required in the governing document; or |
|---|
| 1821 | | - | 896 |
|---|
| 1822 | | - | (iii) a surveyor or engineer that a public infrastructure district employs or engages to |
|---|
| 1823 | | - | 897 |
|---|
| 1824 | | - | perform the necessary engineering services for and to supervise the construction |
|---|
| 1825 | | - | 898 |
|---|
| 1826 | | - | or installation of the improvements; |
|---|
| 1827 | | - | 899 |
|---|
| 1828 | | - | (d) contract with the creating entity for the creating entity to provide administrative |
|---|
| 1829 | | - | 900 |
|---|
| 1830 | | - | services on behalf of the public infrastructure district, when agreed to by both parties, |
|---|
| 1831 | | - | 901 |
|---|
| 1832 | | - | in order to achieve cost savings and economic efficiencies, at the discretion of the |
|---|
| 1833 | | - | 902 |
|---|
| 1834 | | - | creating entity; and |
|---|
| 1835 | | - | 903 |
|---|
| 1836 | | - | (e) for a public infrastructure district created by a development authority: |
|---|
| 1837 | | - | 904 |
|---|
| 1838 | | - | (i)(A) operate and maintain public infrastructure and improvements the district |
|---|
| 1839 | | - | 905 |
|---|
| 1840 | | - | acquires or finances; and |
|---|
| 1841 | | - | 906 |
|---|
| 1842 | | - | (B) use fees, assessments, or taxes to pay for the operation and maintenance of |
|---|
| 1843 | | - | 907 |
|---|
| 1844 | | - | those public infrastructure and improvements; and |
|---|
| 1845 | | - | 908 |
|---|
| 1846 | | - | (ii) issue bonds under Title 11, Chapter 42, Assessment Area Act; and |
|---|
| 1847 | | - | 909 |
|---|
| 1848 | | - | (f) for a public infrastructure district that is a subsidiary of the Utah Inland Port |
|---|
| 1849 | | - | 910 |
|---|
| 1850 | | - | Authority, pay for costs associated with a remediation project, as defined in Section |
|---|
| 1851 | | - | 911 |
|---|
| 1852 | | - | 11-58-102, of the Utah Inland Port Authority. |
|---|
| 1853 | | - | - 27 - S.B. 336 Enrolled Copy |
|---|
| 1854 | | - | 912 |
|---|
| 1855 | | - | (3) A public infrastructure district created by the Utah Fairpark Area Investment and |
|---|
| 1856 | | - | 913 |
|---|
| 1857 | | - | Restoration District, created in Section 11-70-201, may: |
|---|
| 1858 | | - | 914 |
|---|
| 1859 | | - | (a) pay for the cost of the development and construction of a qualified stadium, as |
|---|
| 1860 | | - | 915 |
|---|
| 1861 | | - | defined in Section 11-70-101; and |
|---|
| 1862 | | - | 916 |
|---|
| 1863 | | - | (b) pay for the cost of public infrastructure and improvements. |
|---|
| 1864 | | - | 917 |
|---|
| 1865 | | - | Section 11. Section 51-9-902 is amended to read: |
|---|
| 1866 | | - | 918 |
|---|
| 1867 | | - | 51-9-902 (Effective 07/01/25). Outdoor Adventure Infrastructure Restricted |
|---|
| 1868 | | - | 919 |
|---|
| 1869 | | - | Account. |
|---|
| 1870 | | - | 920 |
|---|
| 1871 | | - | (1) There is created within the General Fund a restricted account known as the "Outdoor |
|---|
| 1872 | | - | 921 |
|---|
| 1873 | | - | Adventure Infrastructure Restricted Account." |
|---|
| 1874 | | - | 922 |
|---|
| 1875 | | - | (2) The account shall consist of: |
|---|
| 1876 | | - | 923 |
|---|
| 1877 | | - | (a) money deposited into the account under Subsection 59-12-103(15); and |
|---|
| 1878 | | - | 924 |
|---|
| 1879 | | - | (b) interest and earnings on money in the account. |
|---|
| 1880 | | - | 925 |
|---|
| 1881 | | - | (3) Subject to appropriation from the Legislature, money from the account shall be used for: |
|---|
| 1882 | | - | 926 |
|---|
| 1883 | | - | (a) new construction of outdoor recreation infrastructure; |
|---|
| 1884 | | - | 927 |
|---|
| 1885 | | - | (b) upgrades of outdoor recreation infrastructure; |
|---|
| 1886 | | - | 928 |
|---|
| 1887 | | - | (c) the replacement of or structural improvements to outdoor recreation infrastructure; |
|---|
| 1888 | | - | 929 |
|---|
| 1889 | | - | (d) the acquisition of land, a right-of-way, or easement used in relationship to outdoor |
|---|
| 1890 | | - | 930 |
|---|
| 1891 | | - | recreation infrastructure; |
|---|
| 1892 | | - | 931 |
|---|
| 1893 | | - | (e) providing access from state highways, as defined in Section 72-1-102, to outdoor |
|---|
| 1894 | | - | 932 |
|---|
| 1895 | | - | recreation infrastructure; |
|---|
| 1896 | | - | 933 (f) the costs associated with bringing new construction or upgrades of outdoor |
|---|
| 1897 | | - | 934 |
|---|
| 1898 | | - | recreation infrastructure into environmental compliance; |
|---|
| 1899 | | - | 935 |
|---|
| 1900 | | - | (g) strategic planning related to the development of outdoor recreation infrastructure;[ or] |
|---|
| 1901 | | - | 936 |
|---|
| 1902 | | - | (h) facilitating avalanche safety forecasting to protect the public in relation to outdoor |
|---|
| 1903 | | - | 937 |
|---|
| 1904 | | - | recreation infrastructure[.] ; or |
|---|
| 1905 | | - | 938 |
|---|
| 1906 | | - | (i) clean up or security relating to outdoor recreation infrastructure. |
|---|
| 1907 | | - | 939 |
|---|
| 1908 | | - | (4) For each fiscal year, beginning with fiscal year [2023-2024] 2025-2026, the Division of |
|---|
| 1909 | | - | 940 |
|---|
| 1910 | | - | Finance shall, subject to appropriation by the Legislature, distribute money from the |
|---|
| 1911 | | - | 941 |
|---|
| 1912 | | - | Outdoor Adventure Infrastructure Restricted Account as follows: |
|---|
| 1913 | | - | 942 |
|---|
| 1914 | | - | (a) at least 15% to the Department of Natural Resources - Division of State Parks - |
|---|
| 1915 | | - | 943 |
|---|
| 1916 | | - | Capital, to be expended using the department's existing prioritization process for |
|---|
| 1917 | | - | 944 |
|---|
| 1918 | | - | capital projects in state parks described in Subsection (3); |
|---|
| 1919 | | - | 945 |
|---|
| 1920 | | - | (b) at least 22% to the Department of Natural Resources - Division of Outdoor |
|---|
| 1921 | | - | - 28 - Enrolled Copy S.B. 336 |
|---|
| 1922 | | - | 946 |
|---|
| 1923 | | - | Recreation - Capital, to be expended for competitive Recreation Restoration |
|---|
| 1924 | | - | 947 |
|---|
| 1925 | | - | Infrastructure grants or Outdoor Recreational Infrastructure grants for outdoor |
|---|
| 1926 | | - | 948 |
|---|
| 1927 | | - | recreation capital projects and related maintenance expenses, where maintenance |
|---|
| 1928 | | - | 949 |
|---|
| 1929 | | - | expenses do not exceed 15% of the appropriation;[ and] |
|---|
| 1930 | | - | 950 |
|---|
| 1931 | | - | (c) at least 53% to the Department of Natural Resources - Division of Outdoor |
|---|
| 1932 | | - | 951 |
|---|
| 1933 | | - | Recreation - Capital, to be expended for larger outdoor recreation infrastructure |
|---|
| 1934 | | - | 952 |
|---|
| 1935 | | - | projects described in Subsection (3) as recommended to the Legislature by the |
|---|
| 1936 | | - | 953 |
|---|
| 1937 | | - | Outdoor Adventure Commission[.] ; and |
|---|
| 1938 | | - | 954 |
|---|
| 1939 | | - | (d) at least 10% to the Utah Fairpark Area Investment and Restoration District created in |
|---|
| 1940 | | - | 955 |
|---|
| 1941 | | - | Section 11-70-201 for the development and operation of the district. |
|---|
| 1942 | | - | 956 |
|---|
| 1943 | | - | (5) If the Legislature appropriates money to the Department of Transportation from the |
|---|
| 1944 | | - | 957 |
|---|
| 1945 | | - | account, the Transportation Commission, created in Section 72-1-301, shall prioritize |
|---|
| 1946 | | - | 958 |
|---|
| 1947 | | - | projects and determine funding levels in accordance with Subsection 72-1-303(1)(a) |
|---|
| 1948 | | - | 959 |
|---|
| 1949 | | - | based on recommendations of the Department of Transportation. |
|---|
| 1950 | | - | 960 |
|---|
| 1951 | | - | Section 12. Section 59-1-403 is amended to read: |
|---|
| 1952 | | - | 961 |
|---|
| 1953 | | - | 59-1-403 (Effective 05/07/25). Confidentiality -- Exceptions -- Penalty -- |
|---|
| 1954 | | - | 962 |
|---|
| 1955 | | - | Application to property tax. |
|---|
| 1956 | | - | 963 |
|---|
| 1957 | | - | (1) As used in this section: |
|---|
| 1958 | | - | 964 |
|---|
| 1959 | | - | (a) "Distributed tax, fee, or charge" means a tax, fee, or charge: |
|---|
| 1960 | | - | 965 |
|---|
| 1961 | | - | (i) the commission administers under: |
|---|
| 1962 | | - | 966 |
|---|
| 1963 | | - | (A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax |
|---|
| 1964 | | - | 967 |
|---|
| 1965 | | - | Act; |
|---|
| 1966 | | - | 968 |
|---|
| 1967 | | - | (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; |
|---|
| 1968 | | - | 969 |
|---|
| 1969 | | - | (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act; |
|---|
| 1970 | | - | 970 |
|---|
| 1971 | | - | (D) Section 19-6-805; |
|---|
| 1972 | | - | 971 |
|---|
| 1973 | | - | (E) Section 63H-1-205; or |
|---|
| 1974 | | - | 972 |
|---|
| 1975 | | - | (F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service |
|---|
| 1976 | | - | 973 |
|---|
| 1977 | | - | Charges; and |
|---|
| 1978 | | - | 974 |
|---|
| 1979 | | - | (ii) with respect to which the commission distributes the revenue collected from the |
|---|
| 1980 | | - | 975 |
|---|
| 1981 | | - | tax, fee, or charge to a qualifying jurisdiction. |
|---|
| 1982 | | - | 976 |
|---|
| 1983 | | - | (b) "GOEO" means the Governor's Office of Economic Opportunity created in Section |
|---|
| 1984 | | - | 977 |
|---|
| 1985 | | - | 63N-1a-301. |
|---|
| 1986 | | - | 978 |
|---|
| 1987 | | - | [(b)] (c) "Qualifying jurisdiction" means: |
|---|
| 1988 | | - | 979 |
|---|
| 1989 | | - | (i) a county, city, or town; |
|---|
| 1990 | | - | - 29 - S.B. 336 Enrolled Copy |
|---|
| 1991 | | - | 980 |
|---|
| 1992 | | - | (ii) the military installation development authority created in Section 63H-1-201;[ or] |
|---|
| 1993 | | - | 981 |
|---|
| 1994 | | - | (iii) the Utah Inland Port Authority created in Section 11-58-201; or |
|---|
| 1995 | | - | 982 |
|---|
| 1996 | | - | (iv) the Utah Fairpark Area Investment and Restoration District created in Section |
|---|
| 1997 | | - | 983 |
|---|
| 1998 | | - | 11-70-201. |
|---|
| 1999 | | - | 984 |
|---|
| 2000 | | - | (2)(a) Any of the following may not divulge or make known in any manner any |
|---|
| 2001 | | - | 985 |
|---|
| 2002 | | - | information gained by that person from any return filed with the commission: |
|---|
| 2003 | | - | 986 |
|---|
| 2004 | | - | (i) a tax commissioner; |
|---|
| 2005 | | - | 987 |
|---|
| 2006 | | - | (ii) an agent, clerk, or other officer or employee of the commission; or |
|---|
| 2007 | | - | 988 |
|---|
| 2008 | | - | (iii) a representative, agent, clerk, or other officer or employee of any county, city, or |
|---|
| 2009 | | - | 989 |
|---|
| 2010 | | - | town. |
|---|
| 2011 | | - | 990 |
|---|
| 2012 | | - | (b) An official charged with the custody of a return filed with the commission is not |
|---|
| 2013 | | - | 991 |
|---|
| 2014 | | - | required to produce the return or evidence of anything contained in the return in any |
|---|
| 2015 | | - | 992 |
|---|
| 2016 | | - | action or proceeding in any court, except: |
|---|
| 2017 | | - | 993 |
|---|
| 2018 | | - | (i) in accordance with judicial order; |
|---|
| 2019 | | - | 994 |
|---|
| 2020 | | - | (ii) on behalf of the commission in any action or proceeding under: |
|---|
| 2021 | | - | 995 |
|---|
| 2022 | | - | (A) this title; or |
|---|
| 2023 | | - | 996 |
|---|
| 2024 | | - | (B) other law under which persons are required to file returns with the |
|---|
| 2025 | | - | 997 |
|---|
| 2026 | | - | commission; |
|---|
| 2027 | | - | 998 |
|---|
| 2028 | | - | (iii) on behalf of the commission in any action or proceeding to which the |
|---|
| 2029 | | - | 999 |
|---|
| 2030 | | - | commission is a party; or |
|---|
| 2031 | | - | 1000 |
|---|
| 2032 | | - | (iv) on behalf of any party to any action or proceeding under this title if the report or |
|---|
| 2033 | | - | 1001 |
|---|
| 2034 | | - | facts shown by the return are directly involved in the action or proceeding. |
|---|
| 2035 | | - | 1002 |
|---|
| 2036 | | - | (c) Notwithstanding Subsection (2)(b), a court may require the production of, and may |
|---|
| 2037 | | - | 1003 |
|---|
| 2038 | | - | admit in evidence, any portion of a return or of the facts shown by the return, as are |
|---|
| 2039 | | - | 1004 |
|---|
| 2040 | | - | specifically pertinent to the action or proceeding. |
|---|
| 2041 | | - | 1005 |
|---|
| 2042 | | - | (3) This section does not prohibit: |
|---|
| 2043 | | - | 1006 |
|---|
| 2044 | | - | (a) a person or that person's duly authorized representative from receiving a copy of any |
|---|
| 2045 | | - | 1007 |
|---|
| 2046 | | - | return or report filed in connection with that person's own tax; |
|---|
| 2047 | | - | 1008 |
|---|
| 2048 | | - | (b) the publication of statistics as long as the statistics are classified to prevent the |
|---|
| 2049 | | - | 1009 |
|---|
| 2050 | | - | identification of particular reports or returns; and |
|---|
| 2051 | | - | 1010 |
|---|
| 2052 | | - | (c) the inspection by the attorney general or other legal representative of the state of the |
|---|
| 2053 | | - | 1011 |
|---|
| 2054 | | - | report or return of any taxpayer: |
|---|
| 2055 | | - | 1012 |
|---|
| 2056 | | - | (i) who brings action to set aside or review a tax based on the report or return; |
|---|
| 2057 | | - | 1013 |
|---|
| 2058 | | - | (ii) against whom an action or proceeding is contemplated or has been instituted |
|---|
| 2059 | | - | - 30 - Enrolled Copy S.B. 336 |
|---|
| 2060 | | - | 1014 |
|---|
| 2061 | | - | under this title; or |
|---|
| 2062 | | - | 1015 |
|---|
| 2063 | | - | (iii) against whom the state has an unsatisfied money judgment. |
|---|
| 2064 | | - | 1016 |
|---|
| 2065 | | - | (4)(a) Notwithstanding Subsection (2) and for purposes of administration, the |
|---|
| 2066 | | - | 1017 |
|---|
| 2067 | | - | commission may by rule, made in accordance with Title 63G, Chapter 3, Utah |
|---|
| 2068 | | - | 1018 |
|---|
| 2069 | | - | Administrative Rulemaking Act, provide for a reciprocal exchange of information |
|---|
| 2070 | | - | 1019 |
|---|
| 2071 | | - | with: |
|---|
| 2072 | | - | 1020 |
|---|
| 2073 | | - | (i) the United States Internal Revenue Service; or |
|---|
| 2074 | | - | 1021 |
|---|
| 2075 | | - | (ii) the revenue service of any other state. |
|---|
| 2076 | | - | 1022 |
|---|
| 2077 | | - | (b) Notwithstanding Subsection (2) and for all taxes except individual income tax and |
|---|
| 2078 | | - | 1023 |
|---|
| 2079 | | - | corporate franchise tax, the commission may by rule, made in accordance with Title |
|---|
| 2080 | | - | 1024 |
|---|
| 2081 | | - | 63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered |
|---|
| 2082 | | - | 1025 |
|---|
| 2083 | | - | from returns and other written statements with the federal government, any other |
|---|
| 2084 | | - | 1026 |
|---|
| 2085 | | - | state, any of the political subdivisions of another state, or any political subdivision of |
|---|
| 2086 | | - | 1027 |
|---|
| 2087 | | - | this state, except as limited by Sections 59-12-209 and 59-12-210, if the political |
|---|
| 2088 | | - | 1028 |
|---|
| 2089 | | - | subdivision, other state, or the federal government grant substantially similar |
|---|
| 2090 | | - | 1029 |
|---|
| 2091 | | - | privileges to this state. |
|---|
| 2092 | | - | 1030 |
|---|
| 2093 | | - | (c) Notwithstanding Subsection (2) and for all taxes except individual income tax and |
|---|
| 2094 | | - | 1031 |
|---|
| 2095 | | - | corporate franchise tax, the commission may by rule, in accordance with Title 63G, |
|---|
| 2096 | | - | 1032 |
|---|
| 2097 | | - | Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of |
|---|
| 2098 | | - | 1033 |
|---|
| 2099 | | - | information concerning the identity and other information of taxpayers who have |
|---|
| 2100 | | - | 1034 |
|---|
| 2101 | | - | failed to file tax returns or to pay any tax due. |
|---|
| 2102 | | - | 1035 |
|---|
| 2103 | | - | (d) Notwithstanding Subsection (2), the commission shall provide to the director of the |
|---|
| 2104 | | - | 1036 |
|---|
| 2105 | | - | Division of Environmental Response and Remediation, as defined in Section |
|---|
| 2106 | | - | 1037 |
|---|
| 2107 | | - | 19-6-402, as requested by the director of the Division of Environmental Response |
|---|
| 2108 | | - | 1038 |
|---|
| 2109 | | - | and Remediation, any records, returns, or other information filed with the |
|---|
| 2110 | | - | 1039 |
|---|
| 2111 | | - | commission under Chapter 13, Motor and Special Fuel Tax Act, or Section |
|---|
| 2112 | | - | 1040 |
|---|
| 2113 | | - | 19-6-410.5 regarding the environmental assurance program participation fee. |
|---|
| 2114 | | - | 1041 |
|---|
| 2115 | | - | (e) Notwithstanding Subsection (2), at the request of any person the commission shall |
|---|
| 2116 | | - | 1042 |
|---|
| 2117 | | - | provide that person sales and purchase volume data reported to the commission on a |
|---|
| 2118 | | - | 1043 |
|---|
| 2119 | | - | report, return, or other information filed with the commission under: |
|---|
| 2120 | | - | 1044 |
|---|
| 2121 | | - | (i) Chapter 13, Part 2, Motor Fuel; or |
|---|
| 2122 | | - | 1045 |
|---|
| 2123 | | - | (ii) Chapter 13, Part 4, Aviation Fuel. |
|---|
| 2124 | | - | 1046 |
|---|
| 2125 | | - | (f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer, |
|---|
| 2126 | | - | 1047 |
|---|
| 2127 | | - | as defined in Section 59-22-202, the commission shall report to the manufacturer: |
|---|
| 2128 | | - | - 31 - S.B. 336 Enrolled Copy |
|---|
| 2129 | | - | 1048 |
|---|
| 2130 | | - | (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the |
|---|
| 2131 | | - | 1049 |
|---|
| 2132 | | - | manufacturer and reported to the commission for the previous calendar year under |
|---|
| 2133 | | - | 1050 |
|---|
| 2134 | | - | Section 59-14-407; and |
|---|
| 2135 | | - | 1051 |
|---|
| 2136 | | - | (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the |
|---|
| 2137 | | - | 1052 |
|---|
| 2138 | | - | manufacturer for which a tax refund was granted during the previous calendar |
|---|
| 2139 | | - | 1053 |
|---|
| 2140 | | - | year under Section 59-14-401 and reported to the commission under Subsection |
|---|
| 2141 | | - | 1054 |
|---|
| 2142 | | - | 59-14-401(1)(a)(v). |
|---|
| 2143 | | - | 1055 |
|---|
| 2144 | | - | (g) Notwithstanding Subsection (2), the commission shall notify manufacturers, |
|---|
| 2145 | | - | 1056 |
|---|
| 2146 | | - | distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is |
|---|
| 2147 | | - | 1057 |
|---|
| 2148 | | - | prohibited from selling cigarettes to consumers within the state under Subsection |
|---|
| 2149 | | - | 1058 |
|---|
| 2150 | | - | 59-14-210(2). |
|---|
| 2151 | | - | 1059 |
|---|
| 2152 | | - | (h) Notwithstanding Subsection (2), the commission may: |
|---|
| 2153 | | - | 1060 |
|---|
| 2154 | | - | (i) provide to the Division of Consumer Protection within the Department of |
|---|
| 2155 | | - | 1061 |
|---|
| 2156 | | - | Commerce and the attorney general data: |
|---|
| 2157 | | - | 1062 |
|---|
| 2158 | | - | (A) reported to the commission under Section 59-14-212; or |
|---|
| 2159 | | - | 1063 |
|---|
| 2160 | | - | (B) related to a violation under Section 59-14-211; and |
|---|
| 2161 | | - | 1064 |
|---|
| 2162 | | - | (ii) upon request, provide to any person data reported to the commission under |
|---|
| 2163 | | - | 1065 |
|---|
| 2164 | | - | Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g). |
|---|
| 2165 | | - | 1066 |
|---|
| 2166 | | - | (i) Notwithstanding Subsection (2), the commission shall, at the request of a committee |
|---|
| 2167 | | - | 1067 |
|---|
| 2168 | | - | of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's |
|---|
| 2169 | | - | 1068 |
|---|
| 2170 | | - | Office of Planning and Budget, provide to the committee or office the total amount of |
|---|
| 2171 | | - | 1069 |
|---|
| 2172 | | - | revenues collected by the commission under Chapter 24, Radioactive Waste Facility |
|---|
| 2173 | | - | 1070 |
|---|
| 2174 | | - | Tax Act, for the time period specified by the committee or office. |
|---|
| 2175 | | - | 1071 |
|---|
| 2176 | | - | (j) Notwithstanding Subsection (2), the commission shall make the directory required by |
|---|
| 2177 | | - | 1072 |
|---|
| 2178 | | - | Section 59-14-603 available for public inspection. |
|---|
| 2179 | | - | 1073 |
|---|
| 2180 | | - | (k) Notwithstanding Subsection (2), the commission may share information with federal, |
|---|
| 2181 | | - | 1074 |
|---|
| 2182 | | - | state, or local agencies as provided in Subsection 59-14-606(3). |
|---|
| 2183 | | - | 1075 |
|---|
| 2184 | | - | (l)(i) Notwithstanding Subsection (2), the commission shall provide the Office of |
|---|
| 2185 | | - | 1076 |
|---|
| 2186 | | - | Recovery Services within the Department of Health and Human Services any |
|---|
| 2187 | | - | 1077 |
|---|
| 2188 | | - | relevant information obtained from a return filed under Chapter 10, Individual |
|---|
| 2189 | | - | 1078 |
|---|
| 2190 | | - | Income Tax Act, regarding a taxpayer who has become obligated to the Office of |
|---|
| 2191 | | - | 1079 |
|---|
| 2192 | | - | Recovery Services. |
|---|
| 2193 | | - | 1080 |
|---|
| 2194 | | - | (ii) The information described in Subsection (4)(l)(i) may be provided by the Office |
|---|
| 2195 | | - | 1081 |
|---|
| 2196 | | - | of Recovery Services to any other state's child support collection agency involved |
|---|
| 2197 | | - | - 32 - Enrolled Copy S.B. 336 |
|---|
| 2198 | | - | 1082 |
|---|
| 2199 | | - | in enforcing that support obligation. |
|---|
| 2200 | | - | 1083 |
|---|
| 2201 | | - | (m)(i) Notwithstanding Subsection (2), upon request from the state court |
|---|
| 2202 | | - | 1084 |
|---|
| 2203 | | - | administrator, the commission shall provide to the state court administrator, the |
|---|
| 2204 | | - | 1085 |
|---|
| 2205 | | - | name, address, telephone number, county of residence, and social security number |
|---|
| 2206 | | - | 1086 |
|---|
| 2207 | | - | on resident returns filed under Chapter 10, Individual Income Tax Act. |
|---|
| 2208 | | - | 1087 |
|---|
| 2209 | | - | (ii) The state court administrator may use the information described in Subsection |
|---|
| 2210 | | - | 1088 |
|---|
| 2211 | | - | (4)(m)(i) only as a source list for the master jury list described in Section |
|---|
| 2212 | | - | 1089 |
|---|
| 2213 | | - | 78B-1-106. |
|---|
| 2214 | | - | 1090 |
|---|
| 2215 | | - | (n)(i) As used in this Subsection (4)(n): |
|---|
| 2216 | | - | 1091 |
|---|
| 2217 | | - | [(A) "GOEO" means the Governor's Office of Economic Opportunity created in |
|---|
| 2218 | | - | 1092 |
|---|
| 2219 | | - | Section 63N-1a-301.] |
|---|
| 2220 | | - | 1093 |
|---|
| 2221 | | - | [(B)] (A) "Income tax information" means information gained by the commission |
|---|
| 2222 | | - | 1094 |
|---|
| 2223 | | - | that is required to be attached to or included in a return filed with the |
|---|
| 2224 | | - | 1095 |
|---|
| 2225 | | - | commission under Chapter 7, Corporate Franchise and Income Taxes, or |
|---|
| 2226 | | - | 1096 |
|---|
| 2227 | | - | Chapter 10, Individual Income Tax Act. |
|---|
| 2228 | | - | 1097 |
|---|
| 2229 | | - | [(C)] (B) "Other tax information" means information gained by the commission |
|---|
| 2230 | | - | 1098 |
|---|
| 2231 | | - | that is required to be attached to or included in a return filed with the |
|---|
| 2232 | | - | 1099 |
|---|
| 2233 | | - | commission except for a return filed under Chapter 7, Corporate Franchise and |
|---|
| 2234 | | - | 1100 |
|---|
| 2235 | | - | Income Taxes, or Chapter 10, Individual Income Tax Act. |
|---|
| 2236 | | - | 1101 |
|---|
| 2237 | | - | [(D)] (C) "Tax information" means income tax information or other tax |
|---|
| 2238 | | - | 1102 |
|---|
| 2239 | | - | information. |
|---|
| 2240 | | - | 1103 |
|---|
| 2241 | | - | (ii)(A) Notwithstanding Subsection (2) and except as provided in Subsection |
|---|
| 2242 | | - | 1104 |
|---|
| 2243 | | - | (4)(n)(ii)(B) or (C), the commission shall at the request of GOEO provide to |
|---|
| 2244 | | - | 1105 |
|---|
| 2245 | | - | GOEO all income tax information. |
|---|
| 2246 | | - | 1106 |
|---|
| 2247 | | - | (B) For purposes of a request for income tax information made under Subsection |
|---|
| 2248 | | - | 1107 |
|---|
| 2249 | | - | (4)(n)(ii)(A), GOEO may not request and the commission may not provide to |
|---|
| 2250 | | - | 1108 |
|---|
| 2251 | | - | GOEO a person's address, name, social security number, or taxpayer |
|---|
| 2252 | | - | 1109 |
|---|
| 2253 | | - | identification number. |
|---|
| 2254 | | - | 1110 |
|---|
| 2255 | | - | (C) In providing income tax information to GOEO, the commission shall in all |
|---|
| 2256 | | - | 1111 |
|---|
| 2257 | | - | instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B). |
|---|
| 2258 | | - | 1112 |
|---|
| 2259 | | - | (iii)(A) Notwithstanding Subsection (2) and except as provided in Subsection |
|---|
| 2260 | | - | 1113 |
|---|
| 2261 | | - | (4)(n)(iii)(B), the commission shall at the request of GOEO provide to GOEO |
|---|
| 2262 | | - | 1114 |
|---|
| 2263 | | - | other tax information. |
|---|
| 2264 | | - | 1115 |
|---|
| 2265 | | - | (B) Before providing other tax information to GOEO, the commission shall redact |
|---|
| 2266 | | - | - 33 - S.B. 336 Enrolled Copy |
|---|
| 2267 | | - | 1116 |
|---|
| 2268 | | - | or remove any name, address, social security number, or taxpayer identification |
|---|
| 2269 | | - | 1117 |
|---|
| 2270 | | - | number. |
|---|
| 2271 | | - | 1118 |
|---|
| 2272 | | - | (iv) GOEO may provide tax information received from the commission in accordance |
|---|
| 2273 | | - | 1119 |
|---|
| 2274 | | - | with this Subsection (4)(n) only: |
|---|
| 2275 | | - | 1120 |
|---|
| 2276 | | - | (A) as a fiscal estimate, fiscal note information, or statistical information; and |
|---|
| 2277 | | - | 1121 |
|---|
| 2278 | | - | (B) if the tax information is classified to prevent the identification of a particular |
|---|
| 2279 | | - | 1122 |
|---|
| 2280 | | - | return. |
|---|
| 2281 | | - | 1123 |
|---|
| 2282 | | - | (v)(A) A person may not request tax information from GOEO under Title 63G, |
|---|
| 2283 | | - | 1124 |
|---|
| 2284 | | - | Chapter 2, Government Records Access and Management Act, or this section, |
|---|
| 2285 | | - | 1125 |
|---|
| 2286 | | - | if GOEO received the tax information from the commission in accordance with |
|---|
| 2287 | | - | 1126 |
|---|
| 2288 | | - | this Subsection (4)(n). |
|---|
| 2289 | | - | 1127 |
|---|
| 2290 | | - | (B) GOEO may not provide to a person that requests tax information in |
|---|
| 2291 | | - | 1128 |
|---|
| 2292 | | - | accordance with Subsection (4)(n)(v)(A) any tax information other than the tax |
|---|
| 2293 | | - | 1129 |
|---|
| 2294 | | - | information GOEO provides in accordance with Subsection (4)(n)(iv). |
|---|
| 2295 | | - | 1130 |
|---|
| 2296 | | - | (o) Notwithstanding Subsection (2), the commission may provide to the governing board |
|---|
| 2297 | | - | 1131 |
|---|
| 2298 | | - | of the agreement or a taxing official of another state, the District of Columbia, the |
|---|
| 2299 | | - | 1132 |
|---|
| 2300 | | - | United States, or a territory of the United States: |
|---|
| 2301 | | - | 1133 |
|---|
| 2302 | | - | (i) the following relating to an agreement sales and use tax: |
|---|
| 2303 | | - | 1134 |
|---|
| 2304 | | - | (A) information contained in a return filed with the commission; |
|---|
| 2305 | | - | 1135 |
|---|
| 2306 | | - | (B) information contained in a report filed with the commission; |
|---|
| 2307 | | - | 1136 |
|---|
| 2308 | | - | (C) a schedule related to Subsection (4)(o)(i)(A) or (B); or |
|---|
| 2309 | | - | 1137 |
|---|
| 2310 | | - | (D) a document filed with the commission; or |
|---|
| 2311 | | - | 1138 |
|---|
| 2312 | | - | (ii) a report of an audit or investigation made with respect to an agreement sales and |
|---|
| 2313 | | - | 1139 |
|---|
| 2314 | | - | use tax. |
|---|
| 2315 | | - | 1140 |
|---|
| 2316 | | - | (p) Notwithstanding Subsection (2), the commission may provide information |
|---|
| 2317 | | - | 1141 |
|---|
| 2318 | | - | concerning a taxpayer's state income tax return or state income tax withholding |
|---|
| 2319 | | - | 1142 |
|---|
| 2320 | | - | information to the Driver License Division if the Driver License Division: |
|---|
| 2321 | | - | 1143 |
|---|
| 2322 | | - | (i) requests the information; and |
|---|
| 2323 | | - | 1144 |
|---|
| 2324 | | - | (ii) provides the commission with a signed release form from the taxpayer allowing |
|---|
| 2325 | | - | 1145 |
|---|
| 2326 | | - | the Driver License Division access to the information. |
|---|
| 2327 | | - | 1146 |
|---|
| 2328 | | - | (q) Notwithstanding Subsection (2), the commission shall provide to the Utah |
|---|
| 2329 | | - | 1147 |
|---|
| 2330 | | - | Communications Authority, or a division of the Utah Communications Authority, the |
|---|
| 2331 | | - | 1148 |
|---|
| 2332 | | - | information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and |
|---|
| 2333 | | - | 1149 |
|---|
| 2334 | | - | 63H-7a-502. |
|---|
| 2335 | | - | - 34 - Enrolled Copy S.B. 336 |
|---|
| 2336 | | - | 1150 |
|---|
| 2337 | | - | (r) Notwithstanding Subsection (2), the commission shall provide to the Utah |
|---|
| 2338 | | - | 1151 |
|---|
| 2339 | | - | Educational Savings Plan information related to a resident or nonresident individual's |
|---|
| 2340 | | - | 1152 |
|---|
| 2341 | | - | contribution to a Utah Educational Savings Plan account as designated on the |
|---|
| 2342 | | - | 1153 |
|---|
| 2343 | | - | resident or nonresident's individual income tax return as provided under Section |
|---|
| 2344 | | - | 1154 |
|---|
| 2345 | | - | 59-10-1313. |
|---|
| 2346 | | - | 1155 |
|---|
| 2347 | | - | (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under |
|---|
| 2348 | | - | 1156 |
|---|
| 2349 | | - | Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility |
|---|
| 2350 | | - | 1157 |
|---|
| 2351 | | - | worker with the Department of Health and Human Services or its designee with the |
|---|
| 2352 | | - | 1158 |
|---|
| 2353 | | - | adjusted gross income of an individual if: |
|---|
| 2354 | | - | 1159 |
|---|
| 2355 | | - | (i) an eligibility worker with the Department of Health and Human Services or its |
|---|
| 2356 | | - | 1160 |
|---|
| 2357 | | - | designee requests the information from the commission; and |
|---|
| 2358 | | - | 1161 |
|---|
| 2359 | | - | (ii) the eligibility worker has complied with the identity verification and consent |
|---|
| 2360 | | - | 1162 |
|---|
| 2361 | | - | provisions of Sections 26B-3-106 and 26B-3-903. |
|---|
| 2362 | | - | 1163 |
|---|
| 2363 | | - | (t) Notwithstanding Subsection (2), the commission may provide to a county, as |
|---|
| 2364 | | - | 1164 |
|---|
| 2365 | | - | determined by the commission, information declared on an individual income tax |
|---|
| 2366 | | - | 1165 |
|---|
| 2367 | | - | return in accordance with Section 59-10-103.1 that relates to eligibility to claim a |
|---|
| 2368 | | - | 1166 |
|---|
| 2369 | | - | residential exemption authorized under Section 59-2-103. |
|---|
| 2370 | | - | 1167 |
|---|
| 2371 | | - | (u) Notwithstanding Subsection (2), the commission shall provide a report regarding any |
|---|
| 2372 | | - | 1168 |
|---|
| 2373 | | - | access line provider that is over 90 days delinquent in payment to the commission of |
|---|
| 2374 | | - | 1169 |
|---|
| 2375 | | - | amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid |
|---|
| 2376 | | - | 1170 |
|---|
| 2377 | | - | Wireless Telecommunications Service Charges, to the board of the Utah |
|---|
| 2378 | | - | 1171 |
|---|
| 2379 | | - | Communications Authority created in Section 63H-7a-201. |
|---|
| 2380 | | - | 1172 |
|---|
| 2381 | | - | (v) Notwithstanding Subsection (2), the commission shall provide the Department of |
|---|
| 2382 | | - | 1173 |
|---|
| 2383 | | - | Environmental Quality a report on the amount of tax paid by a radioactive waste |
|---|
| 2384 | | - | 1174 |
|---|
| 2385 | | - | facility for the previous calendar year under Section 59-24-103.5. |
|---|
| 2386 | | - | 1175 |
|---|
| 2387 | | - | (w) Notwithstanding Subsection (2), the commission may, upon request, provide to the |
|---|
| 2388 | | - | 1176 |
|---|
| 2389 | | - | Department of Workforce Services any information received under Chapter 10, Part |
|---|
| 2390 | | - | 1177 |
|---|
| 2391 | | - | 4, Withholding of Tax, that is relevant to the duties of the Department of Workforce |
|---|
| 2392 | | - | 1178 |
|---|
| 2393 | | - | Services. |
|---|
| 2394 | | - | 1179 |
|---|
| 2395 | | - | (x) Notwithstanding Subsection (2), the commission may provide the Public Service |
|---|
| 2396 | | - | 1180 |
|---|
| 2397 | | - | Commission or the Division of Public Utilities information related to a seller that |
|---|
| 2398 | | - | 1181 |
|---|
| 2399 | | - | collects and remits to the commission a charge described in Subsection 69-2-405(2), |
|---|
| 2400 | | - | 1182 |
|---|
| 2401 | | - | including the seller's identity and the number of charges described in Subsection |
|---|
| 2402 | | - | 1183 |
|---|
| 2403 | | - | 69-2-405(2) that the seller collects. |
|---|
| 2404 | | - | - 35 - S.B. 336 Enrolled Copy |
|---|
| 2405 | | - | 1184 |
|---|
| 2406 | | - | (y)(i) Notwithstanding Subsection (2), the commission shall provide to each |
|---|
| 2407 | | - | 1185 |
|---|
| 2408 | | - | qualifying jurisdiction the collection data necessary to verify the revenue collected |
|---|
| 2409 | | - | 1186 |
|---|
| 2410 | | - | by the commission for a distributed tax, fee, or charge collected within the |
|---|
| 2411 | | - | 1187 |
|---|
| 2412 | | - | qualifying jurisdiction. |
|---|
| 2413 | | - | 1188 |
|---|
| 2414 | | - | (ii) In addition to the information provided under Subsection (4)(y)(i), the |
|---|
| 2415 | | - | 1189 |
|---|
| 2416 | | - | commission shall provide a qualifying jurisdiction with copies of returns and other |
|---|
| 2417 | | - | 1190 |
|---|
| 2418 | | - | information relating to a distributed tax, fee, or charge collected within the |
|---|
| 2419 | | - | 1191 |
|---|
| 2420 | | - | qualifying jurisdiction. |
|---|
| 2421 | | - | 1192 |
|---|
| 2422 | | - | (iii)(A) To obtain the information described in Subsection (4)(y)(ii), the chief |
|---|
| 2423 | | - | 1193 |
|---|
| 2424 | | - | executive officer or the chief executive officer's designee of the qualifying |
|---|
| 2425 | | - | 1194 |
|---|
| 2426 | | - | jurisdiction shall submit a written request to the commission that states the |
|---|
| 2427 | | - | 1195 |
|---|
| 2428 | | - | specific information sought and how the qualifying jurisdiction intends to use |
|---|
| 2429 | | - | 1196 |
|---|
| 2430 | | - | the information. |
|---|
| 2431 | | - | 1197 |
|---|
| 2432 | | - | (B) The information described in Subsection (4)(y)(ii) is available only in official |
|---|
| 2433 | | - | 1198 |
|---|
| 2434 | | - | matters of the qualifying jurisdiction. |
|---|
| 2435 | | - | 1199 |
|---|
| 2436 | | - | (iv) Information that a qualifying jurisdiction receives in response to a request under |
|---|
| 2437 | | - | 1200 |
|---|
| 2438 | | - | this subsection is: |
|---|
| 2439 | | - | 1201 |
|---|
| 2440 | | - | (A) classified as a private record under Title 63G, Chapter 2, Government Records |
|---|
| 2441 | | - | 1202 |
|---|
| 2442 | | - | Access and Management Act; and |
|---|
| 2443 | | - | 1203 |
|---|
| 2444 | | - | (B) subject to the confidentiality requirements of this section. |
|---|
| 2445 | | - | 1204 |
|---|
| 2446 | | - | (z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic |
|---|
| 2447 | | - | 1205 |
|---|
| 2448 | | - | Beverage Services Commission, upon request, with taxpayer status information |
|---|
| 2449 | | - | 1206 |
|---|
| 2450 | | - | related to state tax obligations necessary to comply with the requirements described |
|---|
| 2451 | | - | 1207 |
|---|
| 2452 | | - | in Section 32B-1-203. |
|---|
| 2453 | | - | 1208 |
|---|
| 2454 | | - | (aa) Notwithstanding Subsection (2), the commission shall inform the Department of |
|---|
| 2455 | | - | 1209 |
|---|
| 2456 | | - | Workforce Services, as soon as practicable, whether an individual claimed and is |
|---|
| 2457 | | - | 1210 |
|---|
| 2458 | | - | entitled to claim a federal earned income tax credit for the year requested by the |
|---|
| 2459 | | - | 1211 |
|---|
| 2460 | | - | Department of Workforce Services if: |
|---|
| 2461 | | - | 1212 |
|---|
| 2462 | | - | (i) the Department of Workforce Services requests this information; and |
|---|
| 2463 | | - | 1213 |
|---|
| 2464 | | - | (ii) the commission has received the information release described in Section |
|---|
| 2465 | | - | 1214 |
|---|
| 2466 | | - | 35A-9-604. |
|---|
| 2467 | | - | 1215 |
|---|
| 2468 | | - | (bb)(i) As used in this Subsection (4)(bb), "unclaimed property administrator" means |
|---|
| 2469 | | - | 1216 |
|---|
| 2470 | | - | the administrator or the administrator's agent, as those terms are defined in Section |
|---|
| 2471 | | - | 1217 |
|---|
| 2472 | | - | 67-4a-102. |
|---|
| 2473 | | - | - 36 - Enrolled Copy S.B. 336 |
|---|
| 2474 | | - | 1218 |
|---|
| 2475 | | - | (ii)(A) Notwithstanding Subsection (2), upon request from the unclaimed property |
|---|
| 2476 | | - | 1219 |
|---|
| 2477 | | - | administrator and to the extent allowed under federal law, the commission shall |
|---|
| 2478 | | - | 1220 |
|---|
| 2479 | | - | provide the unclaimed property administrator the name, address, telephone |
|---|
| 2480 | | - | 1221 |
|---|
| 2481 | | - | number, county of residence, and social security number or federal employer |
|---|
| 2482 | | - | 1222 |
|---|
| 2483 | | - | identification number on any return filed under Chapter 7, Corporate Franchise |
|---|
| 2484 | | - | 1223 |
|---|
| 2485 | | - | and Income Taxes, or Chapter 10, Individual Income Tax Act. |
|---|
| 2486 | | - | 1224 |
|---|
| 2487 | | - | (B) The unclaimed property administrator may use the information described in |
|---|
| 2488 | | - | 1225 |
|---|
| 2489 | | - | Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property |
|---|
| 2490 | | - | 1226 |
|---|
| 2491 | | - | to the property's owner in accordance with Title 67, Chapter 4a, Revised |
|---|
| 2492 | | - | 1227 |
|---|
| 2493 | | - | Uniform Unclaimed Property Act. |
|---|
| 2494 | | - | 1228 |
|---|
| 2495 | | - | (iii) The unclaimed property administrator is subject to the confidentiality provisions |
|---|
| 2496 | | - | 1229 |
|---|
| 2497 | | - | of this section with respect to any information the unclaimed property |
|---|
| 2498 | | - | 1230 |
|---|
| 2499 | | - | administrator receives under this Subsection (4)(bb). |
|---|
| 2500 | | - | 1231 |
|---|
| 2501 | | - | (cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a |
|---|
| 2502 | | - | 1232 |
|---|
| 2503 | | - | taxpayer's state individual income tax information to a program manager of the Utah |
|---|
| 2504 | | - | 1233 |
|---|
| 2505 | | - | Fits All Scholarship Program under Section 53F-6-402 if: |
|---|
| 2506 | | - | 1234 |
|---|
| 2507 | | - | (i) the taxpayer consents in writing to the disclosure; |
|---|
| 2508 | | - | 1235 |
|---|
| 2509 | | - | (ii) the taxpayer's written consent includes the taxpayer's name, social security |
|---|
| 2510 | | - | 1236 |
|---|
| 2511 | | - | number, and any other information the commission requests that is necessary to |
|---|
| 2512 | | - | 1237 |
|---|
| 2513 | | - | verify the identity of the taxpayer; and |
|---|
| 2514 | | - | 1238 |
|---|
| 2515 | | - | (iii) the program manager provides the taxpayer's written consent to the commission. |
|---|
| 2516 | | - | 1239 |
|---|
| 2517 | | - | (dd) Notwithstanding Subsection (2), the commission may provide to the Division of |
|---|
| 2518 | | - | 1240 |
|---|
| 2519 | | - | Finance within the Department of Government Operations any information necessary |
|---|
| 2520 | | - | 1241 |
|---|
| 2521 | | - | to facilitate a payment from the commission to a taxpayer, including: |
|---|
| 2522 | | - | 1242 |
|---|
| 2523 | | - | (i) the name of the taxpayer entitled to the payment or any other person legally |
|---|
| 2524 | | - | 1243 |
|---|
| 2525 | | - | authorized to receive the payment; |
|---|
| 2526 | | - | 1244 |
|---|
| 2527 | | - | (ii) the taxpayer identification number of the taxpayer entitled to the payment; |
|---|
| 2528 | | - | 1245 |
|---|
| 2529 | | - | (iii) the payment identification number and amount of the payment; |
|---|
| 2530 | | - | 1246 |
|---|
| 2531 | | - | (iv) the tax year to which the payment applies and date on which the payment is due; |
|---|
| 2532 | | - | 1247 |
|---|
| 2533 | | - | (v) a mailing address to which the payment may be directed; and |
|---|
| 2534 | | - | 1248 |
|---|
| 2535 | | - | (vi) information regarding an account at a depository institution to which the |
|---|
| 2536 | | - | 1249 |
|---|
| 2537 | | - | payment may be directed, including the name of the depository institution, the |
|---|
| 2538 | | - | 1250 |
|---|
| 2539 | | - | type of account, the account number, and the routing number for the account. |
|---|
| 2540 | | - | 1251 |
|---|
| 2541 | | - | (ee) Notwithstanding Subsection (2), the commission shall provide the total amount of |
|---|
| 2542 | | - | - 37 - S.B. 336 Enrolled Copy |
|---|
| 2543 | | - | 1252 |
|---|
| 2544 | | - | revenues collected by the commission under Subsection 59-5-202(5): |
|---|
| 2545 | | - | 1253 |
|---|
| 2546 | | - | (i) at the request of a committee of the Legislature, the Office of the Legislative |
|---|
| 2547 | | - | 1254 |
|---|
| 2548 | | - | Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee |
|---|
| 2549 | | - | 1255 |
|---|
| 2550 | | - | or office for the time period specified by the committee or office; and |
|---|
| 2551 | | - | 1256 |
|---|
| 2552 | | - | (ii) to the Division of Finance for purposes of the Division of Finance administering |
|---|
| 2553 | | - | 1257 |
|---|
| 2554 | | - | Subsection 59-5-202(5). |
|---|
| 2555 | | - | 1258 |
|---|
| 2556 | | - | (ff) Notwithstanding Subsection (2), the commission may provide the Department of |
|---|
| 2557 | | - | 1259 |
|---|
| 2558 | | - | Agriculture and Food with information from a return filed in accordance with |
|---|
| 2559 | | - | 1260 |
|---|
| 2560 | | - | Chapter 31, Cannabinoid Licensing and Tax Act. |
|---|
| 2561 | | - | 1261 |
|---|
| 2562 | | - | (5)(a) Each report and return shall be preserved for at least three years. |
|---|
| 2563 | | - | 1262 |
|---|
| 2564 | | - | (b) After the three-year period provided in Subsection (5)(a) the commission may |
|---|
| 2565 | | - | 1263 |
|---|
| 2566 | | - | destroy a report or return. |
|---|
| 2567 | | - | 1264 |
|---|
| 2568 | | - | (6)(a) Any individual who violates this section is guilty of a class A misdemeanor. |
|---|
| 2569 | | - | 1265 |
|---|
| 2570 | | - | (b) If the individual described in Subsection (6)(a) is an officer or employee of the state, |
|---|
| 2571 | | - | 1266 |
|---|
| 2572 | | - | the individual shall be dismissed from office and be disqualified from holding public |
|---|
| 2573 | | - | 1267 |
|---|
| 2574 | | - | office in this state for a period of five years thereafter. |
|---|
| 2575 | | - | 1268 |
|---|
| 2576 | | - | (c) Notwithstanding Subsection (6)(a) or (b), GOEO, when requesting information in |
|---|
| 2577 | | - | 1269 |
|---|
| 2578 | | - | accordance with Subsection (4)(n)(iii), or an individual who requests information in |
|---|
| 2579 | | - | 1270 |
|---|
| 2580 | | - | accordance with Subsection (4)(n)(v): |
|---|
| 2581 | | - | 1271 |
|---|
| 2582 | | - | (i) is not guilty of a class A misdemeanor; and |
|---|
| 2583 | | - | 1272 |
|---|
| 2584 | | - | (ii) is not subject to: |
|---|
| 2585 | | - | 1273 |
|---|
| 2586 | | - | (A) dismissal from office in accordance with Subsection (6)(b); or |
|---|
| 2587 | | - | 1274 |
|---|
| 2588 | | - | (B) disqualification from holding public office in accordance with Subsection |
|---|
| 2589 | | - | 1275 |
|---|
| 2590 | | - | (6)(b). |
|---|
| 2591 | | - | 1276 |
|---|
| 2592 | | - | (d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the |
|---|
| 2593 | | - | 1277 |
|---|
| 2594 | | - | Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, |
|---|
| 2595 | | - | 1278 |
|---|
| 2596 | | - | Legislative Organization, an individual described in Subsection (2): |
|---|
| 2597 | | - | 1279 |
|---|
| 2598 | | - | (i) is not guilty of a class A misdemeanor; and |
|---|
| 2599 | | - | 1280 |
|---|
| 2600 | | - | (ii) is not subject to: |
|---|
| 2601 | | - | 1281 |
|---|
| 2602 | | - | (A) dismissal from office in accordance with Subsection (6)(b); or |
|---|
| 2603 | | - | 1282 |
|---|
| 2604 | | - | (B) disqualification from holding public office in accordance with Subsection |
|---|
| 2605 | | - | 1283 |
|---|
| 2606 | | - | (6)(b). |
|---|
| 2607 | | - | 1284 |
|---|
| 2608 | | - | (7) Except as provided in Section 59-1-404, this part does not apply to the property tax. |
|---|
| 2609 | | - | 1285 |
|---|
| 2610 | | - | The following section is affected by a coordination clause at the end of this bill. |
|---|
| 2611 | | - | - 38 - Enrolled Copy S.B. 336 |
|---|
| 2612 | | - | 1286 |
|---|
| 2613 | | - | Section 13. Section 59-12-103 is amended to read: |
|---|
| 2614 | | - | 1287 |
|---|
| 2615 | | - | 59-12-103 (Effective 07/01/25). Sales and use tax base -- Rates -- Effective dates |
|---|
| 2616 | | - | 1288 |
|---|
| 2617 | | - | -- Use of sales and use tax revenue. |
|---|
| 2618 | | - | 1289 |
|---|
| 2619 | | - | (1) A tax is imposed on the purchaser as provided in this part on the purchase price or sales |
|---|
| 2620 | | - | 1290 |
|---|
| 2621 | | - | price for amounts paid or charged for the following transactions: |
|---|
| 2622 | | - | 1291 |
|---|
| 2623 | | - | (a) retail sales of tangible personal property made within the state; |
|---|
| 2624 | | - | 1292 |
|---|
| 2625 | | - | (b) amounts paid for: |
|---|
| 2626 | | - | 1293 |
|---|
| 2627 | | - | (i) telecommunications service, other than mobile telecommunications service, that |
|---|
| 2628 | | - | 1294 |
|---|
| 2629 | | - | originates and terminates within the boundaries of this state; |
|---|
| 2630 | | - | 1295 |
|---|
| 2631 | | - | (ii) mobile telecommunications service that originates and terminates within the |
|---|
| 2632 | | - | 1296 |
|---|
| 2633 | | - | boundaries of one state only to the extent permitted by the Mobile |
|---|
| 2634 | | - | 1297 |
|---|
| 2635 | | - | Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or |
|---|
| 2636 | | - | 1298 |
|---|
| 2637 | | - | (iii) an ancillary service associated with a: |
|---|
| 2638 | | - | 1299 |
|---|
| 2639 | | - | (A) telecommunications service described in Subsection (1)(b)(i); or |
|---|
| 2640 | | - | 1300 |
|---|
| 2641 | | - | (B) mobile telecommunications service described in Subsection (1)(b)(ii); |
|---|
| 2642 | | - | 1301 |
|---|
| 2643 | | - | (c) sales of the following for commercial use: |
|---|
| 2644 | | - | 1302 |
|---|
| 2645 | | - | (i) gas; |
|---|
| 2646 | | - | 1303 |
|---|
| 2647 | | - | (ii) electricity; |
|---|
| 2648 | | - | 1304 |
|---|
| 2649 | | - | (iii) heat; |
|---|
| 2650 | | - | 1305 |
|---|
| 2651 | | - | (iv) coal; |
|---|
| 2652 | | - | 1306 |
|---|
| 2653 | | - | (v) fuel oil; or |
|---|
| 2654 | | - | 1307 |
|---|
| 2655 | | - | (vi) other fuels; |
|---|
| 2656 | | - | 1308 |
|---|
| 2657 | | - | (d) sales of the following for residential use: |
|---|
| 2658 | | - | 1309 |
|---|
| 2659 | | - | (i) gas; |
|---|
| 2660 | | - | 1310 |
|---|
| 2661 | | - | (ii) electricity; |
|---|
| 2662 | | - | 1311 |
|---|
| 2663 | | - | (iii) heat; |
|---|
| 2664 | | - | 1312 |
|---|
| 2665 | | - | (iv) coal; |
|---|
| 2666 | | - | 1313 |
|---|
| 2667 | | - | (v) fuel oil; or |
|---|
| 2668 | | - | 1314 |
|---|
| 2669 | | - | (vi) other fuels; |
|---|
| 2670 | | - | 1315 |
|---|
| 2671 | | - | (e) sales of prepared food; |
|---|
| 2672 | | - | 1316 |
|---|
| 2673 | | - | (f) except as provided in Section 59-12-104, amounts paid or charged as admission or |
|---|
| 2674 | | - | 1317 |
|---|
| 2675 | | - | user fees for theaters, movies, operas, museums, planetariums, shows of any type or |
|---|
| 2676 | | - | 1318 |
|---|
| 2677 | | - | nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, |
|---|
| 2678 | | - | 1319 |
|---|
| 2679 | | - | menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling |
|---|
| 2680 | | - | - 39 - S.B. 336 Enrolled Copy |
|---|
| 2681 | | - | 1320 |
|---|
| 2682 | | - | matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling |
|---|
| 2683 | | - | 1321 |
|---|
| 2684 | | - | lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts, |
|---|
| 2685 | | - | 1322 |
|---|
| 2686 | | - | ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides, |
|---|
| 2687 | | - | 1323 |
|---|
| 2688 | | - | river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or |
|---|
| 2689 | | - | 1324 |
|---|
| 2690 | | - | any other amusement, entertainment, recreation, exhibition, cultural, or athletic |
|---|
| 2691 | | - | 1325 |
|---|
| 2692 | | - | activity; |
|---|
| 2693 | | - | 1326 |
|---|
| 2694 | | - | (g) amounts paid or charged for services for repairs or renovations of tangible personal |
|---|
| 2695 | | - | 1327 |
|---|
| 2696 | | - | property, unless Section 59-12-104 provides for an exemption from sales and use tax |
|---|
| 2697 | | - | 1328 |
|---|
| 2698 | | - | for: |
|---|
| 2699 | | - | 1329 |
|---|
| 2700 | | - | (i) the tangible personal property; and |
|---|
| 2701 | | - | 1330 |
|---|
| 2702 | | - | (ii) parts used in the repairs or renovations of the tangible personal property described |
|---|
| 2703 | | - | 1331 |
|---|
| 2704 | | - | in Subsection (1)(g)(i), regardless of whether: |
|---|
| 2705 | | - | 1332 |
|---|
| 2706 | | - | (A) any parts are actually used in the repairs or renovations of that tangible |
|---|
| 2707 | | - | 1333 |
|---|
| 2708 | | - | personal property; or |
|---|
| 2709 | | - | 1334 |
|---|
| 2710 | | - | (B) the particular parts used in the repairs or renovations of that tangible personal |
|---|
| 2711 | | - | 1335 |
|---|
| 2712 | | - | property are exempt from a tax under this chapter; |
|---|
| 2713 | | - | 1336 |
|---|
| 2714 | | - | (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for assisted |
|---|
| 2715 | | - | 1337 |
|---|
| 2716 | | - | cleaning or washing of tangible personal property; |
|---|
| 2717 | | - | 1338 |
|---|
| 2718 | | - | (i) amounts paid or charged for short-term rentals of tourist home, hotel, motel, or trailer |
|---|
| 2719 | | - | 1339 |
|---|
| 2720 | | - | court accommodations and services; |
|---|
| 2721 | | - | 1340 |
|---|
| 2722 | | - | (j) amounts paid or charged for laundry or dry cleaning services; |
|---|
| 2723 | | - | 1341 |
|---|
| 2724 | | - | (k) amounts paid or charged for leases or rentals of tangible personal property if within |
|---|
| 2725 | | - | 1342 |
|---|
| 2726 | | - | this state the tangible personal property is: |
|---|
| 2727 | | - | 1343 |
|---|
| 2728 | | - | (i) stored; |
|---|
| 2729 | | - | 1344 |
|---|
| 2730 | | - | (ii) used; or |
|---|
| 2731 | | - | 1345 |
|---|
| 2732 | | - | (iii) otherwise consumed; |
|---|
| 2733 | | - | 1346 |
|---|
| 2734 | | - | (l) amounts paid or charged for tangible personal property if within this state the tangible |
|---|
| 2735 | | - | 1347 |
|---|
| 2736 | | - | personal property is: |
|---|
| 2737 | | - | 1348 |
|---|
| 2738 | | - | (i) stored; |
|---|
| 2739 | | - | 1349 |
|---|
| 2740 | | - | (ii) used; or |
|---|
| 2741 | | - | 1350 |
|---|
| 2742 | | - | (iii) consumed; |
|---|
| 2743 | | - | 1351 |
|---|
| 2744 | | - | (m) amounts paid or charged for a sale: |
|---|
| 2745 | | - | 1352 |
|---|
| 2746 | | - | (i)(A) of a product transferred electronically; or |
|---|
| 2747 | | - | 1353 |
|---|
| 2748 | | - | (B) of a repair or renovation of a product transferred electronically; and |
|---|
| 2749 | | - | - 40 - Enrolled Copy S.B. 336 |
|---|
| 2750 | | - | 1354 |
|---|
| 2751 | | - | (ii) regardless of whether the sale provides: |
|---|
| 2752 | | - | 1355 |
|---|
| 2753 | | - | (A) a right of permanent use of the product; or |
|---|
| 2754 | | - | 1356 |
|---|
| 2755 | | - | (B) a right to use the product that is less than a permanent use, including a right: |
|---|
| 2756 | | - | 1357 |
|---|
| 2757 | | - | (I) for a definite or specified length of time; and |
|---|
| 2758 | | - | 1358 |
|---|
| 2759 | | - | (II) that terminates upon the occurrence of a condition; and |
|---|
| 2760 | | - | 1359 |
|---|
| 2761 | | - | (n) sales of leased tangible personal property from the lessor to the lessee made in the |
|---|
| 2762 | | - | 1360 |
|---|
| 2763 | | - | state. |
|---|
| 2764 | | - | 1361 |
|---|
| 2765 | | - | (2)(a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax are |
|---|
| 2766 | | - | 1362 |
|---|
| 2767 | | - | imposed on a transaction described in Subsection (1) equal to the sum of: |
|---|
| 2768 | | - | 1363 |
|---|
| 2769 | | - | (i) a state tax imposed on the transaction at a tax rate equal to the sum of: |
|---|
| 2770 | | - | 1364 |
|---|
| 2771 | | - | (A) 4.70% plus the rate specified in Subsection (11)(a); and |
|---|
| 2772 | | - | 1365 |
|---|
| 2773 | | - | (B)(I) the tax rate the state imposes in accordance with Part 18, Additional |
|---|
| 2774 | | - | 1366 |
|---|
| 2775 | | - | State Sales and Use Tax Act, if the location of the transaction as determined |
|---|
| 2776 | | - | 1367 |
|---|
| 2777 | | - | under Sections 59-12-211 through 59-12-215 is in a county in which the |
|---|
| 2778 | | - | 1368 |
|---|
| 2779 | | - | state imposes the tax under Part 18, Additional State Sales and Use Tax Act; |
|---|
| 2780 | | - | 1369 |
|---|
| 2781 | | - | and |
|---|
| 2782 | | - | 1370 |
|---|
| 2783 | | - | (II) the tax rate the state imposes in accordance with Part 20, Supplemental |
|---|
| 2784 | | - | 1371 |
|---|
| 2785 | | - | State Sales and Use Tax Act, if the location of the transaction as determined |
|---|
| 2786 | | - | 1372 |
|---|
| 2787 | | - | under Sections 59-12-211 through 59-12-215 is in a city, town, or the |
|---|
| 2788 | | - | 1373 |
|---|
| 2789 | | - | unincorporated area of a county in which the state imposes the tax under |
|---|
| 2790 | | - | 1374 |
|---|
| 2791 | | - | Part 20, Supplemental State Sales and Use Tax Act; and |
|---|
| 2792 | | - | 1375 |
|---|
| 2793 | | - | (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the |
|---|
| 2794 | | - | 1376 |
|---|
| 2795 | | - | transaction under this chapter other than this part. |
|---|
| 2796 | | - | 1377 |
|---|
| 2797 | | - | (b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a state |
|---|
| 2798 | | - | 1378 |
|---|
| 2799 | | - | tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal |
|---|
| 2800 | | - | 1379 |
|---|
| 2801 | | - | to the sum of: |
|---|
| 2802 | | - | 1380 |
|---|
| 2803 | | - | (i) a state tax imposed on the transaction at a tax rate of 2%; and |
|---|
| 2804 | | - | 1381 |
|---|
| 2805 | | - | (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the |
|---|
| 2806 | | - | 1382 |
|---|
| 2807 | | - | transaction under this chapter other than this part. |
|---|
| 2808 | | - | 1383 |
|---|
| 2809 | | - | (c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are imposed |
|---|
| 2810 | | - | 1384 |
|---|
| 2811 | | - | on amounts paid or charged for food and food ingredients equal to the sum of: |
|---|
| 2812 | | - | 1385 |
|---|
| 2813 | | - | (i) a state tax imposed on the amounts paid or charged for food and food ingredients |
|---|
| 2814 | | - | 1386 |
|---|
| 2815 | | - | at a tax rate of 1.75%; and |
|---|
| 2816 | | - | 1387 |
|---|
| 2817 | | - | (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the |
|---|
| 2818 | | - | - 41 - S.B. 336 Enrolled Copy |
|---|
| 2819 | | - | 1388 |
|---|
| 2820 | | - | amounts paid or charged for food and food ingredients under this chapter other |
|---|
| 2821 | | - | 1389 |
|---|
| 2822 | | - | than this part. |
|---|
| 2823 | | - | 1390 |
|---|
| 2824 | | - | (d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts paid |
|---|
| 2825 | | - | 1391 |
|---|
| 2826 | | - | or charged for fuel to a common carrier that is a railroad for use in a locomotive |
|---|
| 2827 | | - | 1392 |
|---|
| 2828 | | - | engine at a rate of 4.85%. |
|---|
| 2829 | | - | 1393 |
|---|
| 2830 | | - | (e)(i)(A) If a shared vehicle owner certifies to the commission, on a form |
|---|
| 2831 | | - | 1394 |
|---|
| 2832 | | - | prescribed by the commission, that the shared vehicle is an individual-owned |
|---|
| 2833 | | - | 1395 |
|---|
| 2834 | | - | shared vehicle, a tax imposed under Subsection (2)(a)(i)(A) does not apply to |
|---|
| 2835 | | - | 1396 |
|---|
| 2836 | | - | car sharing, a car-sharing program, a shared vehicle driver, or a shared vehicle |
|---|
| 2837 | | - | 1397 |
|---|
| 2838 | | - | owner. |
|---|
| 2839 | | - | 1398 |
|---|
| 2840 | | - | (B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is |
|---|
| 2841 | | - | 1399 |
|---|
| 2842 | | - | required once during the time that the shared vehicle owner owns the shared |
|---|
| 2843 | | - | 1400 |
|---|
| 2844 | | - | vehicle. |
|---|
| 2845 | | - | 1401 |
|---|
| 2846 | | - | (C) The commission shall verify that a shared vehicle is an individual-owned |
|---|
| 2847 | | - | 1402 |
|---|
| 2848 | | - | shared vehicle by verifying that the applicable Utah taxes imposed under this |
|---|
| 2849 | | - | 1403 |
|---|
| 2850 | | - | chapter were paid on the purchase of the shared vehicle. |
|---|
| 2851 | | - | 1404 |
|---|
| 2852 | | - | (D) The exception under Subsection (2)(e)(i)(A) applies to a certified |
|---|
| 2853 | | - | 1405 |
|---|
| 2854 | | - | individual-owned shared vehicle shared through a car-sharing program even if |
|---|
| 2855 | | - | 1406 |
|---|
| 2856 | | - | non-certified shared vehicles are also available to be shared through the same |
|---|
| 2857 | | - | 1407 |
|---|
| 2858 | | - | car-sharing program. |
|---|
| 2859 | | - | 1408 |
|---|
| 2860 | | - | (ii) A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing. |
|---|
| 2861 | | - | 1409 |
|---|
| 2862 | | - | (iii)(A) A car-sharing program may rely in good faith on a shared vehicle owner's |
|---|
| 2863 | | - | 1410 |
|---|
| 2864 | | - | representation that the shared vehicle is an individual-owned shared vehicle |
|---|
| 2865 | | - | 1411 |
|---|
| 2866 | | - | certified with the commission as described in Subsection (2)(e)(i). |
|---|
| 2867 | | - | 1412 |
|---|
| 2868 | | - | (B) If a car-sharing program relies in good faith on a shared vehicle owner's |
|---|
| 2869 | | - | 1413 |
|---|
| 2870 | | - | representation that the shared vehicle is an individual-owned shared vehicle |
|---|
| 2871 | | - | 1414 |
|---|
| 2872 | | - | certified with the commission as described in Subsection (2)(e)(i), the |
|---|
| 2873 | | - | 1415 |
|---|
| 2874 | | - | car-sharing program is not liable for any tax, penalty, fee, or other sanction |
|---|
| 2875 | | - | 1416 |
|---|
| 2876 | | - | imposed on the shared vehicle owner. |
|---|
| 2877 | | - | 1417 |
|---|
| 2878 | | - | (iv) If all shared vehicles shared through a car-sharing program are certified as |
|---|
| 2879 | | - | 1418 |
|---|
| 2880 | | - | described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has |
|---|
| 2881 | | - | 1419 |
|---|
| 2882 | | - | no obligation to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax |
|---|
| 2883 | | - | 1420 |
|---|
| 2884 | | - | period. |
|---|
| 2885 | | - | 1421 |
|---|
| 2886 | | - | (v) A car-sharing program is not required to list or otherwise identify an |
|---|
| 2887 | | - | - 42 - Enrolled Copy S.B. 336 |
|---|
| 2888 | | - | 1422 |
|---|
| 2889 | | - | individual-owned shared vehicle on a return or an attachment to a return. |
|---|
| 2890 | | - | 1423 |
|---|
| 2891 | | - | (vi) A car-sharing program shall: |
|---|
| 2892 | | - | 1424 |
|---|
| 2893 | | - | (A) retain tax information for each car-sharing program transaction; and |
|---|
| 2894 | | - | 1425 |
|---|
| 2895 | | - | (B) provide the information described in Subsection (2)(e)(vi)(A) to the |
|---|
| 2896 | | - | 1426 |
|---|
| 2897 | | - | commission at the commission's request. |
|---|
| 2898 | | - | 1427 |
|---|
| 2899 | | - | (f)(i) For a bundled transaction that is attributable to food and food ingredients and |
|---|
| 2900 | | - | 1428 |
|---|
| 2901 | | - | tangible personal property other than food and food ingredients, a state tax and a |
|---|
| 2902 | | - | 1429 |
|---|
| 2903 | | - | local tax is imposed on the entire bundled transaction equal to the sum of: |
|---|
| 2904 | | - | 1430 |
|---|
| 2905 | | - | (A) a state tax imposed on the entire bundled transaction equal to the sum of: |
|---|
| 2906 | | - | 1431 |
|---|
| 2907 | | - | (I) the tax rate described in Subsection (2)(a)(i)(A); and |
|---|
| 2908 | | - | 1432 |
|---|
| 2909 | | - | (II)(Aa) the tax rate the state imposes in accordance with Part 18, |
|---|
| 2910 | | - | 1433 |
|---|
| 2911 | | - | Additional State Sales and Use Tax Act, if the location of the transaction |
|---|
| 2912 | | - | 1434 |
|---|
| 2913 | | - | as determined under Sections 59-12-211 through 59-12-215 is in a |
|---|
| 2914 | | - | 1435 |
|---|
| 2915 | | - | county in which the state imposes the tax under Part 18, Additional State |
|---|
| 2916 | | - | 1436 |
|---|
| 2917 | | - | Sales and Use Tax Act; and |
|---|
| 2918 | | - | 1437 |
|---|
| 2919 | | - | (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental |
|---|
| 2920 | | - | 1438 |
|---|
| 2921 | | - | State Sales and Use Tax Act, if the location of the transaction as |
|---|
| 2922 | | - | 1439 |
|---|
| 2923 | | - | determined under Sections 59-12-211 through 59-12-215 is in a city, |
|---|
| 2924 | | - | 1440 |
|---|
| 2925 | | - | town, or the unincorporated area of a county in which the state imposes |
|---|
| 2926 | | - | 1441 |
|---|
| 2927 | | - | the tax under Part 20, Supplemental State Sales and Use Tax Act; and |
|---|
| 2928 | | - | 1442 |
|---|
| 2929 | | - | (B) a local tax imposed on the entire bundled transaction at the sum of the tax |
|---|
| 2930 | | - | 1443 |
|---|
| 2931 | | - | rates described in Subsection (2)(a)(ii). |
|---|
| 2932 | | - | 1444 |
|---|
| 2933 | | - | (ii) If an optional computer software maintenance contract is a bundled transaction |
|---|
| 2934 | | - | 1445 |
|---|
| 2935 | | - | that consists of taxable and nontaxable products that are not separately itemized |
|---|
| 2936 | | - | 1446 |
|---|
| 2937 | | - | on an invoice or similar billing document, the purchase of the optional computer |
|---|
| 2938 | | - | 1447 |
|---|
| 2939 | | - | software maintenance contract is 40% taxable under this chapter and 60% |
|---|
| 2940 | | - | 1448 |
|---|
| 2941 | | - | nontaxable under this chapter. |
|---|
| 2942 | | - | 1449 |
|---|
| 2943 | | - | (iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled |
|---|
| 2944 | | - | 1450 |
|---|
| 2945 | | - | transaction described in Subsection (2)(f)(i) or (ii): |
|---|
| 2946 | | - | 1451 |
|---|
| 2947 | | - | (A) if the sales price of the bundled transaction is attributable to tangible personal |
|---|
| 2948 | | - | 1452 |
|---|
| 2949 | | - | property, a product, or a service that is subject to taxation under this chapter |
|---|
| 2950 | | - | 1453 |
|---|
| 2951 | | - | and tangible personal property, a product, or service that is not subject to |
|---|
| 2952 | | - | 1454 |
|---|
| 2953 | | - | taxation under this chapter, the entire bundled transaction is subject to taxation |
|---|
| 2954 | | - | 1455 |
|---|
| 2955 | | - | under this chapter unless: |
|---|
| 2956 | | - | - 43 - S.B. 336 Enrolled Copy |
|---|
| 2957 | | - | 1456 |
|---|
| 2958 | | - | (I) the seller is able to identify by reasonable and verifiable standards the |
|---|
| 2959 | | - | 1457 |
|---|
| 2960 | | - | tangible personal property, product, or service that is not subject to taxation |
|---|
| 2961 | | - | 1458 |
|---|
| 2962 | | - | under this chapter from the books and records the seller keeps in the seller's |
|---|
| 2963 | | - | 1459 |
|---|
| 2964 | | - | regular course of business; or |
|---|
| 2965 | | - | 1460 |
|---|
| 2966 | | - | (II) state or federal law provides otherwise; or |
|---|
| 2967 | | - | 1461 |
|---|
| 2968 | | - | (B) if the sales price of a bundled transaction is attributable to two or more items |
|---|
| 2969 | | - | 1462 |
|---|
| 2970 | | - | of tangible personal property, products, or services that are subject to taxation |
|---|
| 2971 | | - | 1463 |
|---|
| 2972 | | - | under this chapter at different rates, the entire bundled transaction is subject to |
|---|
| 2973 | | - | 1464 |
|---|
| 2974 | | - | taxation under this chapter at the higher tax rate unless: |
|---|
| 2975 | | - | 1465 |
|---|
| 2976 | | - | (I) the seller is able to identify by reasonable and verifiable standards the |
|---|
| 2977 | | - | 1466 |
|---|
| 2978 | | - | tangible personal property, product, or service that is subject to taxation |
|---|
| 2979 | | - | 1467 |
|---|
| 2980 | | - | under this chapter at the lower tax rate from the books and records the seller |
|---|
| 2981 | | - | 1468 |
|---|
| 2982 | | - | keeps in the seller's regular course of business; or |
|---|
| 2983 | | - | 1469 |
|---|
| 2984 | | - | (II) state or federal law provides otherwise. |
|---|
| 2985 | | - | 1470 |
|---|
| 2986 | | - | (iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the |
|---|
| 2987 | | - | 1471 |
|---|
| 2988 | | - | seller's regular course of business includes books and records the seller keeps in |
|---|
| 2989 | | - | 1472 |
|---|
| 2990 | | - | the regular course of business for nontax purposes. |
|---|
| 2991 | | - | 1473 |
|---|
| 2992 | | - | (g)(i) Except as otherwise provided in this chapter and subject to Subsections |
|---|
| 2993 | | - | 1474 |
|---|
| 2994 | | - | (2)(g)(ii) and (iii), if a transaction consists of the sale, lease, or rental of tangible |
|---|
| 2995 | | - | 1475 |
|---|
| 2996 | | - | personal property, a product, or a service that is subject to taxation under this |
|---|
| 2997 | | - | 1476 |
|---|
| 2998 | | - | chapter, and the sale, lease, or rental of tangible personal property, other property, |
|---|
| 2999 | | - | 1477 |
|---|
| 3000 | | - | a product, or a service that is not subject to taxation under this chapter, the entire |
|---|
| 3001 | | - | 1478 |
|---|
| 3002 | | - | transaction is subject to taxation under this chapter unless the seller, at the time of |
|---|
| 3003 | | - | 1479 |
|---|
| 3004 | | - | the transaction: |
|---|
| 3005 | | - | 1480 |
|---|
| 3006 | | - | (A) separately states the portion of the transaction that is not subject to taxation |
|---|
| 3007 | | - | 1481 |
|---|
| 3008 | | - | under this chapter on an invoice, bill of sale, or similar document provided to |
|---|
| 3009 | | - | 1482 |
|---|
| 3010 | | - | the purchaser; or |
|---|
| 3011 | | - | 1483 |
|---|
| 3012 | | - | (B) is able to identify by reasonable and verifiable standards, from the books and |
|---|
| 3013 | | - | 1484 |
|---|
| 3014 | | - | records the seller keeps in the seller's regular course of business, the portion of |
|---|
| 3015 | | - | 1485 |
|---|
| 3016 | | - | the transaction that is not subject to taxation under this chapter. |
|---|
| 3017 | | - | 1486 |
|---|
| 3018 | | - | (ii) A purchaser and a seller may correct the taxability of a transaction if: |
|---|
| 3019 | | - | 1487 |
|---|
| 3020 | | - | (A) after the transaction occurs, the purchaser and the seller discover that the |
|---|
| 3021 | | - | 1488 |
|---|
| 3022 | | - | portion of the transaction that is not subject to taxation under this chapter was |
|---|
| 3023 | | - | 1489 |
|---|
| 3024 | | - | not separately stated on an invoice, bill of sale, or similar document provided |
|---|
| 3025 | | - | - 44 - Enrolled Copy S.B. 336 |
|---|
| 3026 | | - | 1490 |
|---|
| 3027 | | - | to the purchaser because of an error or ignorance of the law; and |
|---|
| 3028 | | - | 1491 |
|---|
| 3029 | | - | (B) the seller is able to identify by reasonable and verifiable standards, from the |
|---|
| 3030 | | - | 1492 |
|---|
| 3031 | | - | books and records the seller keeps in the seller's regular course of business, the |
|---|
| 3032 | | - | 1493 |
|---|
| 3033 | | - | portion of the transaction that is not subject to taxation under this chapter. |
|---|
| 3034 | | - | 1494 |
|---|
| 3035 | | - | (iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller |
|---|
| 3036 | | - | 1495 |
|---|
| 3037 | | - | keeps in the seller's regular course of business includes books and records the |
|---|
| 3038 | | - | 1496 |
|---|
| 3039 | | - | seller keeps in the regular course of business for nontax purposes. |
|---|
| 3040 | | - | 1497 |
|---|
| 3041 | | - | (h)(i) If the sales price of a transaction is attributable to two or more items of tangible |
|---|
| 3042 | | - | 1498 |
|---|
| 3043 | | - | personal property, products, or services that are subject to taxation under this |
|---|
| 3044 | | - | 1499 |
|---|
| 3045 | | - | chapter at different rates, the entire purchase is subject to taxation under this |
|---|
| 3046 | | - | 1500 |
|---|
| 3047 | | - | chapter at the higher tax rate unless the seller, at the time of the transaction: |
|---|
| 3048 | | - | 1501 |
|---|
| 3049 | | - | (A) separately states the items subject to taxation under this chapter at each of the |
|---|
| 3050 | | - | 1502 |
|---|
| 3051 | | - | different rates on an invoice, bill of sale, or similar document provided to the |
|---|
| 3052 | | - | 1503 |
|---|
| 3053 | | - | purchaser; or |
|---|
| 3054 | | - | 1504 |
|---|
| 3055 | | - | (B) is able to identify by reasonable and verifiable standards the tangible personal |
|---|
| 3056 | | - | 1505 |
|---|
| 3057 | | - | property, product, or service that is subject to taxation under this chapter at the |
|---|
| 3058 | | - | 1506 |
|---|
| 3059 | | - | lower tax rate from the books and records the seller keeps in the seller's regular |
|---|
| 3060 | | - | 1507 |
|---|
| 3061 | | - | course of business. |
|---|
| 3062 | | - | 1508 |
|---|
| 3063 | | - | (ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the |
|---|
| 3064 | | - | 1509 |
|---|
| 3065 | | - | seller's regular course of business includes books and records the seller keeps in |
|---|
| 3066 | | - | 1510 |
|---|
| 3067 | | - | the regular course of business for nontax purposes. |
|---|
| 3068 | | - | 1511 |
|---|
| 3069 | | - | (i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax rate |
|---|
| 3070 | | - | 1512 |
|---|
| 3071 | | - | imposed under the following shall take effect on the first day of a calendar quarter: |
|---|
| 3072 | | - | 1513 |
|---|
| 3073 | | - | (i) Subsection (2)(a)(i)(A); |
|---|
| 3074 | | - | 1514 |
|---|
| 3075 | | - | (ii) Subsection (2)(b)(i); |
|---|
| 3076 | | - | 1515 |
|---|
| 3077 | | - | (iii) Subsection (2)(c)(i); or |
|---|
| 3078 | | - | 1516 |
|---|
| 3079 | | - | (iv) Subsection (2)(f)(i)(A)(I). |
|---|
| 3080 | | - | 1517 |
|---|
| 3081 | | - | (j)(i) A tax rate increase takes effect on the first day of the first billing period that |
|---|
| 3082 | | - | 1518 |
|---|
| 3083 | | - | begins on or after the effective date of the tax rate increase if the billing period for |
|---|
| 3084 | | - | 1519 |
|---|
| 3085 | | - | the transaction begins before the effective date of a tax rate increase imposed |
|---|
| 3086 | | - | 1520 |
|---|
| 3087 | | - | under: |
|---|
| 3088 | | - | 1521 |
|---|
| 3089 | | - | (A) Subsection (2)(a)(i)(A); |
|---|
| 3090 | | - | 1522 |
|---|
| 3091 | | - | (B) Subsection (2)(b)(i); |
|---|
| 3092 | | - | 1523 |
|---|
| 3093 | | - | (C) Subsection (2)(c)(i); or |
|---|
| 3094 | | - | - 45 - S.B. 336 Enrolled Copy |
|---|
| 3095 | | - | 1524 |
|---|
| 3096 | | - | (D) Subsection (2)(f)(i)(A)(I). |
|---|
| 3097 | | - | 1525 |
|---|
| 3098 | | - | (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing |
|---|
| 3099 | | - | 1526 |
|---|
| 3100 | | - | statement for the billing period is rendered on or after the effective date of the |
|---|
| 3101 | | - | 1527 |
|---|
| 3102 | | - | repeal of the tax or the tax rate decrease imposed under: |
|---|
| 3103 | | - | 1528 |
|---|
| 3104 | | - | (A) Subsection (2)(a)(i)(A); |
|---|
| 3105 | | - | 1529 |
|---|
| 3106 | | - | (B) Subsection (2)(b)(i); |
|---|
| 3107 | | - | 1530 |
|---|
| 3108 | | - | (C) Subsection (2)(c)(i); or |
|---|
| 3109 | | - | 1531 |
|---|
| 3110 | | - | (D) Subsection (2)(f)(i)(A)(I). |
|---|
| 3111 | | - | 1532 |
|---|
| 3112 | | - | (k)(i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale |
|---|
| 3113 | | - | 1533 |
|---|
| 3114 | | - | is computed on the basis of sales and use tax rates published in the catalogue, a |
|---|
| 3115 | | - | 1534 |
|---|
| 3116 | | - | tax rate repeal or change in a tax rate takes effect: |
|---|
| 3117 | | - | 1535 |
|---|
| 3118 | | - | (A) on the first day of a calendar quarter; and |
|---|
| 3119 | | - | 1536 |
|---|
| 3120 | | - | (B) beginning 60 days after the effective date of the tax rate repeal or tax rate |
|---|
| 3121 | | - | 1537 |
|---|
| 3122 | | - | change. |
|---|
| 3123 | | - | 1538 |
|---|
| 3124 | | - | (ii) Subsection (2)(k)(i) applies to the tax rates described in the following: |
|---|
| 3125 | | - | 1539 |
|---|
| 3126 | | - | (A) Subsection (2)(a)(i)(A); |
|---|
| 3127 | | - | 1540 |
|---|
| 3128 | | - | (B) Subsection (2)(b)(i); |
|---|
| 3129 | | - | 1541 |
|---|
| 3130 | | - | (C) Subsection (2)(c)(i); or |
|---|
| 3131 | | - | 1542 |
|---|
| 3132 | | - | (D) Subsection (2)(f)(i)(A)(I). |
|---|
| 3133 | | - | 1543 |
|---|
| 3134 | | - | (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, |
|---|
| 3135 | | - | 1544 |
|---|
| 3136 | | - | the commission may by rule define the term "catalogue sale." |
|---|
| 3137 | | - | 1545 |
|---|
| 3138 | | - | (l)(i) For a location described in Subsection (2)(l)(ii), the commission shall determine |
|---|
| 3139 | | - | 1546 |
|---|
| 3140 | | - | the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel |
|---|
| 3141 | | - | 1547 |
|---|
| 3142 | | - | based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other |
|---|
| 3143 | | - | 1548 |
|---|
| 3144 | | - | fuel at the location. |
|---|
| 3145 | | - | 1549 |
|---|
| 3146 | | - | (ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil, |
|---|
| 3147 | | - | 1550 |
|---|
| 3148 | | - | or other fuel is furnished through a single meter for two or more of the following |
|---|
| 3149 | | - | 1551 |
|---|
| 3150 | | - | uses: |
|---|
| 3151 | | - | 1552 |
|---|
| 3152 | | - | (A) a commercial use; |
|---|
| 3153 | | - | 1553 |
|---|
| 3154 | | - | (B) an industrial use; or |
|---|
| 3155 | | - | 1554 |
|---|
| 3156 | | - | (C) a residential use. |
|---|
| 3157 | | - | 1555 |
|---|
| 3158 | | - | (3)(a) The following state taxes shall be deposited into the General Fund: |
|---|
| 3159 | | - | 1556 |
|---|
| 3160 | | - | (i) the tax imposed by Subsection (2)(a)(i)(A); |
|---|
| 3161 | | - | 1557 |
|---|
| 3162 | | - | (ii) the tax imposed by Subsection (2)(b)(i); |
|---|
| 3163 | | - | - 46 - Enrolled Copy S.B. 336 |
|---|
| 3164 | | - | 1558 |
|---|
| 3165 | | - | (iii) the tax imposed by Subsection (2)(c)(i); and |
|---|
| 3166 | | - | 1559 |
|---|
| 3167 | | - | (iv) the tax imposed by Subsection (2)(f)(i)(A)(I). |
|---|
| 3168 | | - | 1560 |
|---|
| 3169 | | - | (b) The following local taxes shall be distributed to a county, city, or town as provided |
|---|
| 3170 | | - | 1561 |
|---|
| 3171 | | - | in this chapter: |
|---|
| 3172 | | - | 1562 |
|---|
| 3173 | | - | (i) the tax imposed by Subsection (2)(a)(ii); |
|---|
| 3174 | | - | 1563 |
|---|
| 3175 | | - | (ii) the tax imposed by Subsection (2)(b)(ii); |
|---|
| 3176 | | - | 1564 |
|---|
| 3177 | | - | (iii) the tax imposed by Subsection (2)(c)(ii); and |
|---|
| 3178 | | - | 1565 |
|---|
| 3179 | | - | (iv) the tax imposed by Subsection (2)(f)(i)(B). |
|---|
| 3180 | | - | 1566 |
|---|
| 3181 | | - | (c) The state tax imposed by Subsection (2)(d) shall be deposited into the General Fund. |
|---|
| 3182 | | - | 1567 |
|---|
| 3183 | | - | (4)(a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1, |
|---|
| 3184 | | - | 1568 |
|---|
| 3185 | | - | 2003, the lesser of the following amounts shall be expended as provided in |
|---|
| 3186 | | - | 1569 |
|---|
| 3187 | | - | Subsections (4)(b) through (g): |
|---|
| 3188 | | - | 1570 |
|---|
| 3189 | | - | (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated: |
|---|
| 3190 | | - | 1571 |
|---|
| 3191 | | - | (A) by a 1/16% tax rate on the transactions described in Subsection (1); and |
|---|
| 3192 | | - | 1572 |
|---|
| 3193 | | - | (B) for the fiscal year; or |
|---|
| 3194 | | - | 1573 |
|---|
| 3195 | | - | (ii) $17,500,000. |
|---|
| 3196 | | - | 1574 |
|---|
| 3197 | | - | (b)(i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount |
|---|
| 3198 | | - | 1575 |
|---|
| 3199 | | - | described in Subsection (4)(a) shall be transferred each year as designated sales |
|---|
| 3200 | | - | 1576 |
|---|
| 3201 | | - | and use tax revenue to the Division of Wildlife Resources to: |
|---|
| 3202 | | - | 1577 |
|---|
| 3203 | | - | (A) implement the measures described in Subsections 23A-3-214(3)(a) through (d) |
|---|
| 3204 | | - | 1578 |
|---|
| 3205 | | - | to protect sensitive plant and animal species; or |
|---|
| 3206 | | - | 1579 |
|---|
| 3207 | | - | (B) award grants, up to the amount authorized by the Legislature in an |
|---|
| 3208 | | - | 1580 |
|---|
| 3209 | | - | appropriations act, to political subdivisions of the state to implement the |
|---|
| 3210 | | - | 1581 |
|---|
| 3211 | | - | measures described in Subsections 23A-3-214(3)(a) through (d) to protect |
|---|
| 3212 | | - | 1582 |
|---|
| 3213 | | - | sensitive plant and animal species. |
|---|
| 3214 | | - | 1583 |
|---|
| 3215 | | - | (ii) Money transferred to the Division of Wildlife Resources under Subsection |
|---|
| 3216 | | - | 1584 |
|---|
| 3217 | | - | (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or |
|---|
| 3218 | | - | 1585 |
|---|
| 3219 | | - | any other person to list or attempt to have listed a species as threatened or |
|---|
| 3220 | | - | 1586 |
|---|
| 3221 | | - | endangered under the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et |
|---|
| 3222 | | - | 1587 |
|---|
| 3223 | | - | seq. |
|---|
| 3224 | | - | 1588 |
|---|
| 3225 | | - | (iii) At the end of each fiscal year: |
|---|
| 3226 | | - | 1589 |
|---|
| 3227 | | - | (A) 50% of any unexpended designated sales and use tax revenue shall lapse to |
|---|
| 3228 | | - | 1590 |
|---|
| 3229 | | - | the Water Resources Conservation and Development Fund created in Section |
|---|
| 3230 | | - | 1591 |
|---|
| 3231 | | - | 73-10-24; |
|---|
| 3232 | | - | - 47 - S.B. 336 Enrolled Copy |
|---|
| 3233 | | - | 1592 |
|---|
| 3234 | | - | (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the |
|---|
| 3235 | | - | 1593 |
|---|
| 3236 | | - | Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and |
|---|
| 3237 | | - | 1594 |
|---|
| 3238 | | - | (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the |
|---|
| 3239 | | - | 1595 |
|---|
| 3240 | | - | Drinking Water Loan Program Subaccount created in Section 73-10c-5. |
|---|
| 3241 | | - | 1596 |
|---|
| 3242 | | - | (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in |
|---|
| 3243 | | - | 1597 |
|---|
| 3244 | | - | Subsection (4)(a) shall be deposited each year in the Agriculture Resource |
|---|
| 3245 | | - | 1598 |
|---|
| 3246 | | - | Development Fund created in Section 4-18-106. |
|---|
| 3247 | | - | 1599 |
|---|
| 3248 | | - | (d)(i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount |
|---|
| 3249 | | - | 1600 |
|---|
| 3250 | | - | described in Subsection (4)(a) shall be transferred each year as designated sales |
|---|
| 3251 | | - | 1601 |
|---|
| 3252 | | - | and use tax revenue to the Division of Water Rights to cover the costs incurred in |
|---|
| 3253 | | - | 1602 |
|---|
| 3254 | | - | hiring legal and technical staff for the adjudication of water rights. |
|---|
| 3255 | | - | 1603 |
|---|
| 3256 | | - | (ii) At the end of each fiscal year: |
|---|
| 3257 | | - | 1604 |
|---|
| 3258 | | - | (A) 50% of any unexpended designated sales and use tax revenue shall lapse to |
|---|
| 3259 | | - | 1605 |
|---|
| 3260 | | - | the Water Resources Conservation and Development Fund created in Section |
|---|
| 3261 | | - | 1606 |
|---|
| 3262 | | - | 73-10-24; |
|---|
| 3263 | | - | 1607 |
|---|
| 3264 | | - | (B) 25% of any unexpended designated sales and use tax revenue shall lapse to the |
|---|
| 3265 | | - | 1608 |
|---|
| 3266 | | - | Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and |
|---|
| 3267 | | - | 1609 |
|---|
| 3268 | | - | (C) 25% of any unexpended designated sales and use tax revenue shall lapse to the |
|---|
| 3269 | | - | 1610 |
|---|
| 3270 | | - | Drinking Water Loan Program Subaccount created in Section 73-10c-5. |
|---|
| 3271 | | - | 1611 |
|---|
| 3272 | | - | (e)(i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount |
|---|
| 3273 | | - | 1612 |
|---|
| 3274 | | - | described in Subsection (4)(a) shall be deposited into the Water Resources |
|---|
| 3275 | | - | 1613 |
|---|
| 3276 | | - | Conservation and Development Fund created in Section 73-10-24 for use by the |
|---|
| 3277 | | - | 1614 |
|---|
| 3278 | | - | Division of Water Resources. |
|---|
| 3279 | | - | 1615 |
|---|
| 3280 | | - | (ii) In addition to the uses allowed of the Water Resources Conservation and |
|---|
| 3281 | | - | 1616 |
|---|
| 3282 | | - | Development Fund under Section 73-10-24, the Water Resources Conservation |
|---|
| 3283 | | - | 1617 |
|---|
| 3284 | | - | and Development Fund may also be used to: |
|---|
| 3285 | | - | 1618 |
|---|
| 3286 | | - | (A) conduct hydrologic and geotechnical investigations by the Division of Water |
|---|
| 3287 | | - | 1619 |
|---|
| 3288 | | - | Resources in a cooperative effort with other state, federal, or local entities, for |
|---|
| 3289 | | - | 1620 |
|---|
| 3290 | | - | the purpose of quantifying surface and ground water resources and describing |
|---|
| 3291 | | - | 1621 |
|---|
| 3292 | | - | the hydrologic systems of an area in sufficient detail so as to enable local and |
|---|
| 3293 | | - | 1622 |
|---|
| 3294 | | - | state resource managers to plan for and accommodate growth in water use |
|---|
| 3295 | | - | 1623 |
|---|
| 3296 | | - | without jeopardizing the resource; |
|---|
| 3297 | | - | 1624 |
|---|
| 3298 | | - | (B) fund state required dam safety improvements; and |
|---|
| 3299 | | - | 1625 |
|---|
| 3300 | | - | (C) protect the state's interest in interstate water compact allocations, including the |
|---|
| 3301 | | - | - 48 - Enrolled Copy S.B. 336 |
|---|
| 3302 | | - | 1626 |
|---|
| 3303 | | - | hiring of technical and legal staff. |
|---|
| 3304 | | - | 1627 |
|---|
| 3305 | | - | (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described in |
|---|
| 3306 | | - | 1628 |
|---|
| 3307 | | - | Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program |
|---|
| 3308 | | - | 1629 |
|---|
| 3309 | | - | Subaccount created in Section 73-10c-5 for use by the Water Quality Board to fund |
|---|
| 3310 | | - | 1630 |
|---|
| 3311 | | - | wastewater projects. |
|---|
| 3312 | | - | 1631 |
|---|
| 3313 | | - | (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described |
|---|
| 3314 | | - | 1632 |
|---|
| 3315 | | - | in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program |
|---|
| 3316 | | - | 1633 |
|---|
| 3317 | | - | Subaccount created in Section 73-10c-5 for use by the Division of Drinking Water to: |
|---|
| 3318 | | - | 1634 |
|---|
| 3319 | | - | (i) provide for the installation and repair of collection, treatment, storage, and |
|---|
| 3320 | | - | 1635 |
|---|
| 3321 | | - | distribution facilities for any public water system, as defined in Section 19-4-102; |
|---|
| 3322 | | - | 1636 |
|---|
| 3323 | | - | (ii) develop underground sources of water, including springs and wells; and |
|---|
| 3324 | | - | 1637 |
|---|
| 3325 | | - | (iii) develop surface water sources. |
|---|
| 3326 | | - | 1638 |
|---|
| 3327 | | - | (5)(a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1, |
|---|
| 3328 | | - | 1639 |
|---|
| 3329 | | - | 2006, the difference between the following amounts shall be expended as provided in |
|---|
| 3330 | | - | 1640 |
|---|
| 3331 | | - | this Subsection (5), if that difference is greater than $1: |
|---|
| 3332 | | - | 1641 |
|---|
| 3333 | | - | (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for |
|---|
| 3334 | | - | 1642 |
|---|
| 3335 | | - | the fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); |
|---|
| 3336 | | - | 1643 |
|---|
| 3337 | | - | and |
|---|
| 3338 | | - | 1644 |
|---|
| 3339 | | - | (ii) $17,500,000. |
|---|
| 3340 | | - | 1645 |
|---|
| 3341 | | - | (b)(i) The first $500,000 of the difference described in Subsection (5)(a) shall be: |
|---|
| 3342 | | - | 1646 |
|---|
| 3343 | | - | (A) transferred each fiscal year to the Department of Natural Resources as |
|---|
| 3344 | | - | 1647 |
|---|
| 3345 | | - | designated sales and use tax revenue; and |
|---|
| 3346 | | - | 1648 |
|---|
| 3347 | | - | (B) expended by the Department of Natural Resources for watershed rehabilitation |
|---|
| 3348 | | - | 1649 |
|---|
| 3349 | | - | or restoration. |
|---|
| 3350 | | - | 1650 |
|---|
| 3351 | | - | (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use |
|---|
| 3352 | | - | 1651 |
|---|
| 3353 | | - | tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources |
|---|
| 3354 | | - | 1652 |
|---|
| 3355 | | - | Conservation and Development Fund created in Section 73-10-24. |
|---|
| 3356 | | - | 1653 |
|---|
| 3357 | | - | (c)(i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the |
|---|
| 3358 | | - | 1654 |
|---|
| 3359 | | - | remaining difference described in Subsection (5)(a) shall be: |
|---|
| 3360 | | - | 1655 |
|---|
| 3361 | | - | (A) transferred each fiscal year to the Division of Water Resources as designated |
|---|
| 3362 | | - | 1656 |
|---|
| 3363 | | - | sales and use tax revenue; and |
|---|
| 3364 | | - | 1657 |
|---|
| 3365 | | - | (B) expended by the Division of Water Resources for cloud-seeding projects |
|---|
| 3366 | | - | 1658 |
|---|
| 3367 | | - | authorized by Title 73, Chapter 15, Modification of Weather. |
|---|
| 3368 | | - | 1659 |
|---|
| 3369 | | - | (ii) At the end of each fiscal year, 100% of any unexpended designated sales and use |
|---|
| 3370 | | - | - 49 - S.B. 336 Enrolled Copy |
|---|
| 3371 | | - | 1660 |
|---|
| 3372 | | - | tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources |
|---|
| 3373 | | - | 1661 |
|---|
| 3374 | | - | Conservation and Development Fund created in Section 73-10-24. |
|---|
| 3375 | | - | 1662 |
|---|
| 3376 | | - | (d) After making the transfers required by Subsections (5)(b) and (c), 85% of the |
|---|
| 3377 | | - | 1663 |
|---|
| 3378 | | - | remaining difference described in Subsection (5)(a) shall be deposited into the Water |
|---|
| 3379 | | - | 1664 |
|---|
| 3380 | | - | Resources Conservation and Development Fund created in Section 73-10-24 for use |
|---|
| 3381 | | - | 1665 |
|---|
| 3382 | | - | by the Division of Water Resources for: |
|---|
| 3383 | | - | 1666 |
|---|
| 3384 | | - | (i) preconstruction costs: |
|---|
| 3385 | | - | 1667 |
|---|
| 3386 | | - | (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, |
|---|
| 3387 | | - | 1668 |
|---|
| 3388 | | - | Chapter 26, Bear River Development Act; and |
|---|
| 3389 | | - | 1669 |
|---|
| 3390 | | - | (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project |
|---|
| 3391 | | - | 1670 |
|---|
| 3392 | | - | authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; |
|---|
| 3393 | | - | 1671 |
|---|
| 3394 | | - | (ii) the cost of employing a civil engineer to oversee any project authorized by Title |
|---|
| 3395 | | - | 1672 |
|---|
| 3396 | | - | 73, Chapter 26, Bear River Development Act; |
|---|
| 3397 | | - | 1673 |
|---|
| 3398 | | - | (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline |
|---|
| 3399 | | - | 1674 |
|---|
| 3400 | | - | project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development |
|---|
| 3401 | | - | 1675 |
|---|
| 3402 | | - | Act; and |
|---|
| 3403 | | - | 1676 |
|---|
| 3404 | | - | (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and |
|---|
| 3405 | | - | 1677 |
|---|
| 3406 | | - | Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) |
|---|
| 3407 | | - | 1678 |
|---|
| 3408 | | - | through (iii). |
|---|
| 3409 | | - | 1679 |
|---|
| 3410 | | - | (e) After making the transfers required by Subsections (5)(b) and (c), 15% of the |
|---|
| 3411 | | - | 1680 |
|---|
| 3412 | | - | remaining difference described in Subsection (5)(a) shall be deposited each year into |
|---|
| 3413 | | - | 1681 |
|---|
| 3414 | | - | the Water Rights Restricted Account created by Section 73-2-1.6. |
|---|
| 3415 | | - | 1682 |
|---|
| 3416 | | - | (6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a), each |
|---|
| 3417 | | - | 1683 |
|---|
| 3418 | | - | fiscal year, the commission shall deposit into the Water Infrastructure Restricted |
|---|
| 3419 | | - | 1684 |
|---|
| 3420 | | - | Account created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax |
|---|
| 3421 | | - | 1685 |
|---|
| 3422 | | - | rate on the transactions described in Subsection (1) for the fiscal year. |
|---|
| 3423 | | - | 1686 |
|---|
| 3424 | | - | (7)(a) Notwithstanding Subsection (3)(a) and subject to Subsections (7)(b), (c), and (d), |
|---|
| 3425 | | - | 1687 |
|---|
| 3426 | | - | for a fiscal year beginning on or after July 1, 2023, the commission shall deposit into |
|---|
| 3427 | | - | 1688 |
|---|
| 3428 | | - | the Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of |
|---|
| 3429 | | - | 1689 |
|---|
| 3430 | | - | the taxes listed under Subsection (3)(a) equal to 17% of the revenue collected from |
|---|
| 3431 | | - | 1690 |
|---|
| 3432 | | - | the following sales and use taxes: |
|---|
| 3433 | | - | 1691 |
|---|
| 3434 | | - | (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
|---|
| 3435 | | - | 1692 |
|---|
| 3436 | | - | (ii) the tax imposed by Subsection (2)(b)(i); |
|---|
| 3437 | | - | 1693 |
|---|
| 3438 | | - | (iii) the tax imposed by Subsection (2)(c)(i); and |
|---|
| 3439 | | - | - 50 - Enrolled Copy S.B. 336 |
|---|
| 3440 | | - | 1694 |
|---|
| 3441 | | - | (iv) the tax imposed by Subsection (2)(f)(i)(A)(I). |
|---|
| 3442 | | - | 1695 |
|---|
| 3443 | | - | (b)(i) For a fiscal year beginning on or after July 1, 2024, the commission shall |
|---|
| 3444 | | - | 1696 |
|---|
| 3445 | | - | annually reduce the deposit under Subsection (7)(a) into the Transportation |
|---|
| 3446 | | - | 1697 |
|---|
| 3447 | | - | Investment Fund of 2005 by an amount equal to .44% of the revenue collected |
|---|
| 3448 | | - | 1698 |
|---|
| 3449 | | - | from the following sales and use taxes: |
|---|
| 3450 | | - | 1699 |
|---|
| 3451 | | - | (A) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
|---|
| 3452 | | - | 1700 |
|---|
| 3453 | | - | (B) the tax imposed by Subsection (2)(b)(i); |
|---|
| 3454 | | - | 1701 |
|---|
| 3455 | | - | (C) the tax imposed by Subsection (2)(c)(i); and |
|---|
| 3456 | | - | 1702 |
|---|
| 3457 | | - | (D) the tax imposed by Subsection (2)(f)(i)(A)(I). |
|---|
| 3458 | | - | 1703 |
|---|
| 3459 | | - | (ii) The commission shall annually deposit the amount described in Subsection |
|---|
| 3460 | | - | 1704 |
|---|
| 3461 | | - | (7)(b)(i) into the Cottonwood Canyons Transportation Investment Fund created in |
|---|
| 3462 | | - | 1705 |
|---|
| 3463 | | - | Section 72-2-124. |
|---|
| 3464 | | - | 1706 |
|---|
| 3465 | | - | (c)(i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1, |
|---|
| 3466 | | - | 1707 |
|---|
| 3467 | | - | 2023, the commission shall annually reduce the deposit into the Transportation |
|---|
| 3468 | | - | 1708 |
|---|
| 3469 | | - | Investment Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is |
|---|
| 3470 | | - | 1709 |
|---|
| 3471 | | - | equal to 5% of: |
|---|
| 3472 | | - | 1710 |
|---|
| 3473 | | - | (A) the amount of revenue generated in the current fiscal year by the portion of |
|---|
| 3474 | | - | 1711 |
|---|
| 3475 | | - | taxes listed under Subsection (3)(a) that equals 20.68% of the revenue |
|---|
| 3476 | | - | 1712 |
|---|
| 3477 | | - | collected from taxes described in Subsections (7)(a)(i) through (iv); |
|---|
| 3478 | | - | 1713 |
|---|
| 3479 | | - | (B) the amount of revenue generated in the current fiscal year by registration fees |
|---|
| 3480 | | - | 1714 |
|---|
| 3481 | | - | designated under Section 41-1a-1201 to be deposited into the Transportation |
|---|
| 3482 | | - | 1715 |
|---|
| 3483 | | - | Investment Fund of 2005; and |
|---|
| 3484 | | - | 1716 |
|---|
| 3485 | | - | (C) revenue transferred by the Division of Finance to the Transportation |
|---|
| 3486 | | - | 1717 |
|---|
| 3487 | | - | Investment Fund of 2005 in accordance with Section 72-2-106 in the current |
|---|
| 3488 | | - | 1718 |
|---|
| 3489 | | - | fiscal year. |
|---|
| 3490 | | - | 1719 |
|---|
| 3491 | | - | (ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a |
|---|
| 3492 | | - | 1720 |
|---|
| 3493 | | - | given fiscal year. |
|---|
| 3494 | | - | 1721 |
|---|
| 3495 | | - | (iii) The commission shall annually deposit the amount described in Subsection |
|---|
| 3496 | | - | 1722 |
|---|
| 3497 | | - | (7)(c)(i) into the Active Transportation Investment Fund created in Subsection |
|---|
| 3498 | | - | 1723 |
|---|
| 3499 | | - | 72-2-124(11). |
|---|
| 3500 | | - | 1724 |
|---|
| 3501 | | - | (d)(i) For a fiscal year beginning on or after July 1, 2024, the commission shall |
|---|
| 3502 | | - | 1725 |
|---|
| 3503 | | - | annually reduce the deposit into the Transportation Investment Fund of 2005 |
|---|
| 3504 | | - | 1726 |
|---|
| 3505 | | - | under this Subsection (7) by an amount that is equal to 1% of the revenue |
|---|
| 3506 | | - | 1727 |
|---|
| 3507 | | - | collected from the following sales and use taxes: |
|---|
| 3508 | | - | - 51 - S.B. 336 Enrolled Copy |
|---|
| 3509 | | - | 1728 |
|---|
| 3510 | | - | (A) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
|---|
| 3511 | | - | 1729 |
|---|
| 3512 | | - | (B) the tax imposed by Subsection (2)(b)(i); |
|---|
| 3513 | | - | 1730 |
|---|
| 3514 | | - | (C) the tax imposed by Subsection (2)(c)(i); and |
|---|
| 3515 | | - | 1731 |
|---|
| 3516 | | - | (D) the tax imposed by Subsection (2)(f)(i)(A)(I). |
|---|
| 3517 | | - | 1732 |
|---|
| 3518 | | - | (ii) The commission shall annually deposit the amount described in Subsection |
|---|
| 3519 | | - | 1733 |
|---|
| 3520 | | - | (7)(d)(i) into the Commuter Rail Subaccount created in Section 72-2-124. |
|---|
| 3521 | | - | 1734 |
|---|
| 3522 | | - | (8)(a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under |
|---|
| 3523 | | - | 1735 |
|---|
| 3524 | | - | Subsection (7), and subject to [Subsections] Subsection (8)(b)[ and (d)(ii)], for a fiscal |
|---|
| 3525 | | - | 1736 |
|---|
| 3526 | | - | year beginning on or after July 1, 2018, the commission shall annually deposit into |
|---|
| 3527 | | - | 1737 |
|---|
| 3528 | | - | the Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of |
|---|
| 3529 | | - | 1738 |
|---|
| 3530 | | - | the taxes listed under Subsection (3)(a) in an amount equal to 3.68% of the revenue |
|---|
| 3531 | | - | 1739 |
|---|
| 3532 | | - | collected from the following taxes: |
|---|
| 3533 | | - | 1740 |
|---|
| 3534 | | - | (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
|---|
| 3535 | | - | 1741 |
|---|
| 3536 | | - | (ii) the tax imposed by Subsection (2)(b)(i); |
|---|
| 3537 | | - | 1742 |
|---|
| 3538 | | - | (iii) the tax imposed by Subsection (2)(c)(i); and |
|---|
| 3539 | | - | 1743 |
|---|
| 3540 | | - | (iv) the tax imposed by Subsection (2)(f)(i)(A)(I). |
|---|
| 3541 | | - | 1744 |
|---|
| 3542 | | - | (b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually |
|---|
| 3543 | | - | 1745 |
|---|
| 3544 | | - | reduce the deposit into the Transportation Investment Fund of 2005 under Subsection |
|---|
| 3545 | | - | 1746 |
|---|
| 3546 | | - | (8)(a) by an amount that is equal to 35% of the amount of revenue generated in the |
|---|
| 3547 | | - | 1747 |
|---|
| 3548 | | - | current fiscal year by the portion of the tax imposed on motor and special fuel that is |
|---|
| 3549 | | - | 1748 |
|---|
| 3550 | | - | sold, used, or received for sale or use in this state that exceeds 29.4 cents per gallon. |
|---|
| 3551 | | - | 1749 |
|---|
| 3552 | | - | (c) The commission shall annually deposit the amount described in Subsection (8)(b) |
|---|
| 3553 | | - | 1750 |
|---|
| 3554 | | - | into the Transit Transportation Investment Fund created in Section 72-2-124. |
|---|
| 3555 | | - | 1751 |
|---|
| 3556 | | - | (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year |
|---|
| 3557 | | - | 1752 |
|---|
| 3558 | | - | 2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies |
|---|
| 3559 | | - | 1753 |
|---|
| 3560 | | - | Fund created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009. |
|---|
| 3561 | | - | 1754 |
|---|
| 3562 | | - | (10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the fiscal |
|---|
| 3563 | | - | 1755 |
|---|
| 3564 | | - | year during which the commission receives notice under Section 63N-2-510 that |
|---|
| 3565 | | - | 1756 |
|---|
| 3566 | | - | construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the |
|---|
| 3567 | | - | 1757 |
|---|
| 3568 | | - | commission shall, for two consecutive fiscal years, annually deposit $1,900,000 of the |
|---|
| 3569 | | - | 1758 |
|---|
| 3570 | | - | revenue generated by the taxes listed under Subsection (3)(a) into the Hotel Impact |
|---|
| 3571 | | - | 1759 |
|---|
| 3572 | | - | Mitigation Fund, created in Section 63N-2-512. |
|---|
| 3573 | | - | 1760 |
|---|
| 3574 | | - | (11)(a) The rate specified in this subsection is 0.15%. |
|---|
| 3575 | | - | 1761 |
|---|
| 3576 | | - | (b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning |
|---|
| 3577 | | - | - 52 - Enrolled Copy S.B. 336 |
|---|
| 3578 | | - | 1762 |
|---|
| 3579 | | - | on or after July 1, 2019, annually transfer the amount of revenue collected from the |
|---|
| 3580 | | - | 1763 |
|---|
| 3581 | | - | rate described in Subsection (11)(a) on the transactions that are subject to the sales |
|---|
| 3582 | | - | 1764 |
|---|
| 3583 | | - | and use tax under Subsection (2)(a)(i)(A) into the Medicaid ACA Fund created in |
|---|
| 3584 | | - | 1765 |
|---|
| 3585 | | - | Section 26B-1-315. |
|---|
| 3586 | | - | 1766 |
|---|
| 3587 | | - | (12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year |
|---|
| 3588 | | - | 1767 |
|---|
| 3589 | | - | 2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated |
|---|
| 3590 | | - | 1768 |
|---|
| 3591 | | - | credit solely for use of the Search and Rescue Financial Assistance Program created in, |
|---|
| 3592 | | - | 1769 |
|---|
| 3593 | | - | and expended in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act. |
|---|
| 3594 | | - | 1770 |
|---|
| 3595 | | - | (13)(a) For each fiscal year beginning with fiscal year 2020-21, the commission shall |
|---|
| 3596 | | - | 1771 |
|---|
| 3597 | | - | annually transfer $1,813,400 of the revenue deposited into the Transportation |
|---|
| 3598 | | - | 1772 |
|---|
| 3599 | | - | Investment Fund of 2005 under Subsections (7) and (8) to the General Fund. |
|---|
| 3600 | | - | 1773 |
|---|
| 3601 | | - | (b) If the total revenue deposited into the Transportation Investment Fund of 2005 under |
|---|
| 3602 | | - | 1774 |
|---|
| 3603 | | - | Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the commission shall |
|---|
| 3604 | | - | 1775 |
|---|
| 3605 | | - | transfer the total revenue deposited into the Transportation Investment Fund of 2005 |
|---|
| 3606 | | - | 1776 |
|---|
| 3607 | | - | under Subsections (7) and (8) during the fiscal year to the General Fund. |
|---|
| 3608 | | - | 1777 |
|---|
| 3609 | | - | (14) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610, beginning |
|---|
| 3610 | | - | 1778 |
|---|
| 3611 | | - | the first day of the calendar quarter one year after the sales and use tax boundary for a |
|---|
| 3612 | | - | 1779 |
|---|
| 3613 | | - | housing and transit reinvestment zone is established, the commission, at least annually, |
|---|
| 3614 | | - | 1780 |
|---|
| 3615 | | - | shall transfer an amount equal to 15% of the sales and use tax increment within an |
|---|
| 3616 | | - | 1781 |
|---|
| 3617 | | - | established sales and use tax boundary, as defined in Section 63N-3-602, into the Transit |
|---|
| 3618 | | - | 1782 |
|---|
| 3619 | | - | Transportation Investment Fund created in Section 72-2-124. |
|---|
| 3620 | | - | 1783 |
|---|
| 3621 | | - | (15)(a) Notwithstanding Subsection (3)(a), [the commission shall, for a fiscal year |
|---|
| 3622 | | - | 1784 |
|---|
| 3623 | | - | beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure |
|---|
| 3624 | | - | 1785 |
|---|
| 3625 | | - | Restricted Account, created in Section 51-9-902,] for a fiscal year beginning on or |
|---|
| 3626 | | - | 1786 |
|---|
| 3627 | | - | after July 1, 2025, the commission shall, in accordance with Subsection (15)(b), |
|---|
| 3628 | | - | 1787 |
|---|
| 3629 | | - | transfer a portion of the taxes listed under Subsection (3)(a) equal to 1% of the |
|---|
| 3630 | | - | 1788 |
|---|
| 3631 | | - | revenue collected from the following sales and use taxes: |
|---|
| 3632 | | - | 1789 |
|---|
| 3633 | | - | [(a)] (i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate; |
|---|
| 3634 | | - | 1790 |
|---|
| 3635 | | - | [(b)] (ii) the tax imposed by Subsection (2)(b)(i); |
|---|
| 3636 | | - | 1791 |
|---|
| 3637 | | - | [(c)] (iii) the tax imposed by Subsection (2)(c)(i); and |
|---|
| 3638 | | - | 1792 |
|---|
| 3639 | | - | [(d)] (iv) the tax imposed by Subsection (2)(f)(i)(A)(I). |
|---|
| 3640 | | - | 1793 |
|---|
| 3641 | | - | (b) The commission shall transfer the portion of the taxes described in Subsection (15)(a) |
|---|
| 3642 | | - | 1794 |
|---|
| 3643 | | - | as follows: |
|---|
| 3644 | | - | 1795 |
|---|
| 3841 | + | 1891 |
|---|
| 3842 | + | (a) "Fairpark district board" means the board of the fairpark district. |
|---|
| 3843 | + | 1892 |
|---|
| 3844 | + | (b) "Fairpark district" means the Utah Fairpark Area Investment and Restoration |
|---|
| 3845 | + | 1893 |
|---|
| 3846 | + | District, created in Section 11-70-201. |
|---|
| 3847 | + | 1894 |
|---|
| 3848 | + | (c) "Franchise agreement date" means the same as that term is defined in Section |
|---|
| 3849 | + | 1895 |
|---|
| 3850 | + | 11-70-101. |
|---|
| 3851 | + | 1896 |
|---|
| 3852 | + | (d) "Stadium contribution" means the same as that term is defined in Section 11-70-101. |
|---|
| 3853 | + | 1897 |
|---|
| 3854 | + | (e) "Transition date" means the first day of the calendar quarter that begins at least 90 |
|---|
| 3855 | + | 1898 |
|---|
| 3856 | + | days after the fairpark district board delivers to the commission the certificate |
|---|
| 3857 | + | - 56 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 3858 | + | 1899 |
|---|
| 3859 | + | described in Subsection (2)(a)(ii)(B). |
|---|
| 3860 | + | 1900 |
|---|
| 3861 | + | (2)(a)(i) Except as provided in Subsections (4) and (5), there is imposed a tax of 2.5% |
|---|
| 3862 | + | 1901 |
|---|
| 3863 | + | on all short-term rentals of motor vehicles. |
|---|
| 3864 | + | 1902 |
|---|
| 3865 | + | (ii)(A) In addition to the tax imposed under Subsection (2)(a)(i) and except as |
|---|
| 3866 | + | 1903 |
|---|
| 3867 | + | provided in Subsections (4) and (5), beginning on the transition date there is |
|---|
| 3868 | + | 1904 |
|---|
| 3869 | + | imposed a tax of 1.5% on all short-term [leases and ]rentals of motor vehicles[ |
|---|
| 3870 | + | 1905 |
|---|
| 3871 | + | not exceeding 30 days]. |
|---|
| 3872 | + | 1906 |
|---|
| 3873 | + | (B) After the franchise agreement date, the fairpark district board shall deliver to |
|---|
| 3874 | + | 1907 |
|---|
| 3875 | + | the commission a certificate verifying the execution of a franchise agreement, |
|---|
| 3876 | + | 1908 |
|---|
| 3877 | + | as defined in Section 11-70-101, and providing the franchise agreement date. |
|---|
| 3878 | + | 1909 |
|---|
| 3879 | + | (C) A tax under this Subsection (2)(a)(ii) is imposed only if the franchise |
|---|
| 3880 | + | 1910 |
|---|
| 3881 | + | agreement date is on or before June 30, 2032. |
|---|
| 3882 | + | 1911 |
|---|
| 3883 | + | (b) The tax imposed in this section is in addition to all other state, county, or municipal |
|---|
| 3884 | + | 1912 |
|---|
| 3885 | + | fees and taxes imposed on rentals of motor vehicles. |
|---|
| 3886 | + | 1913 |
|---|
| 3887 | + | (3)(a) Subject to Subsection (3)(b), a tax rate repeal or tax rate change for the tax |
|---|
| 3888 | + | 1914 |
|---|
| 3889 | + | imposed under Subsection (2) shall take effect on the first day of a calendar quarter. |
|---|
| 3890 | + | 1915 |
|---|
| 3891 | + | (b)(i) For a transaction subject to a tax under Subsection (2), a tax rate increase shall |
|---|
| 3892 | + | 1916 |
|---|
| 3893 | + | take effect on the first day of the first billing period: |
|---|
| 3894 | + | 1917 |
|---|
| 3895 | + | (A) that begins after the effective date of the tax rate increase; and |
|---|
| 3896 | + | 1918 |
|---|
| 3897 | + | (B) if the billing period for the transaction begins before the effective date of a tax |
|---|
| 3898 | + | 1919 |
|---|
| 3899 | + | rate increase imposed under Subsection (2). |
|---|
| 3900 | + | 1920 |
|---|
| 3901 | + | (ii) For a transaction subject to a tax under Subsection (2), the repeal of a tax or a tax |
|---|
| 3902 | + | 1921 |
|---|
| 3903 | + | rate decrease shall take effect on the first day of the last billing period: |
|---|
| 3904 | + | 1922 |
|---|
| 3905 | + | (A) that began before the effective date of the repeal of the tax or the tax rate |
|---|
| 3906 | + | 1923 |
|---|
| 3907 | + | decrease; and |
|---|
| 3908 | + | 1924 |
|---|
| 3909 | + | (B) if the billing period for the transaction begins before the effective date of the |
|---|
| 3910 | + | 1925 |
|---|
| 3911 | + | repeal of the tax or the tax rate decrease imposed under Subsection [(1)] (2). |
|---|
| 3912 | + | 1926 |
|---|
| 3913 | + | (4) A tax imposed under this section applies at the same rate to car sharing of less than 30 |
|---|
| 3914 | + | 1927 |
|---|
| 3915 | + | days, except for car sharing for the purpose of temporarily replacing a person's motor |
|---|
| 3916 | + | 1928 |
|---|
| 3917 | + | vehicle that is being repaired pursuant to a repair or an insurance agreement. |
|---|
| 3918 | + | 1929 |
|---|
| 3919 | + | (5) A motor vehicle is exempt from the tax imposed under this section if: |
|---|
| 3920 | + | 1930 |
|---|
| 3921 | + | (a) the motor vehicle is registered for a gross laden weight of 12,001 or more pounds; |
|---|
| 3922 | + | 1931 |
|---|
| 3923 | + | (b) the motor vehicle is rented as a personal household goods moving van; or |
|---|
| 3924 | + | 1932 |
|---|
| 3925 | + | (c) the lease or rental of the motor vehicle is made for the purpose of temporarily |
|---|
| 3926 | + | - 57 - 3rd Sub. (Ivory) S.B. 336 03-07 10:43 |
|---|
| 3927 | + | 1933 |
|---|
| 3928 | + | replacing a person's motor vehicle that is being repaired pursuant to a repair |
|---|
| 3929 | + | 1934 |
|---|
| 3930 | + | agreement or an insurance agreement. |
|---|
| 3931 | + | 1935 |
|---|
| 3932 | + | (6)(a)(i) The tax authorized under this section shall be administered, collected, and |
|---|
| 3933 | + | 1936 |
|---|
| 3934 | + | enforced in accordance with: |
|---|
| 3935 | + | 1937 |
|---|
| 3936 | + | (A) the same procedures used to administer, collect, and enforce the tax under Part |
|---|
| 3937 | + | 1938 |
|---|
| 3938 | + | 1, Tax Collection; and |
|---|
| 3939 | + | 1939 |
|---|
| 3940 | + | (B) Chapter 1, General Taxation Policies. |
|---|
| 3941 | + | 1940 |
|---|
| 3942 | + | (ii) Notwithstanding Subsection [(5)(a)(i)] (6)(a)(i), a tax under this part is not subject |
|---|
| 3943 | + | 1941 |
|---|
| 3944 | + | to Subsections 59-12-103(4) through (9) or Section 59-12-107.1 or 59-12-123. |
|---|
| 3945 | + | 1942 |
|---|
| 3946 | + | (b) The commission shall retain and deposit an administrative charge in accordance with |
|---|
| 3947 | + | 1943 |
|---|
| 3948 | + | Section 59-1-306 from the revenue the commission collects from a tax under this part. |
|---|
| 3949 | + | 1944 |
|---|
| 3950 | + | (c) Except as provided under Subsections (6)(b) and (d): |
|---|
| 3951 | + | 1945 |
|---|
| 3952 | + | (i) the commission shall deposit daily with the state treasurer all revenue received |
|---|
| 3953 | + | 1946 |
|---|
| 3954 | + | under this section; and |
|---|
| 3955 | + | 1947 |
|---|
| 3956 | + | (ii) the state treasurer shall credit monthly all revenue received under this section to |
|---|
| 3957 | + | 1948 |
|---|
| 3958 | + | the Marda Dillree Corridor Preservation Fund under Section 72-2-117. |
|---|
| 3959 | + | 1949 |
|---|
| 3960 | + | (d)(i) Subject to Subsection (6)(d)(iii), all revenue received by the commission under |
|---|
| 3961 | + | 1950 |
|---|
| 3962 | + | Subsection (2)(a)(ii) shall be paid to the fairpark district. |
|---|
| 3963 | + | 1951 |
|---|
| 3964 | + | (ii) Within 10 days after the fairpark district completes payment of the stadium |
|---|
| 3965 | + | 1952 |
|---|
| 3966 | + | contribution, the fairpark district board shall deliver to the commission a written |
|---|
| 3967 | + | 1953 |
|---|
| 3968 | + | statement verifying that the fairpark district has completed payment of the stadium |
|---|
| 3969 | + | 1954 |
|---|
| 3970 | + | contribution. |
|---|
| 3971 | + | 1955 |
|---|
| 3972 | + | (iii) Upon receipt of the written statement under Subsection (6)(d)(ii), the |
|---|
| 3973 | + | 1956 |
|---|
| 3974 | + | commission shall: |
|---|
| 3975 | + | 1957 |
|---|
| 3976 | + | (A) discontinue collecting revenue under Subsection (2)(a)(ii), beginning the first |
|---|
| 3977 | + | 1958 |
|---|
| 3978 | + | day of the calendar quarter that is at least 90 days after the commission's |
|---|
| 3979 | + | 1959 |
|---|
| 3980 | + | receipt of the written statement; |
|---|
| 3981 | + | 1960 |
|---|
| 3982 | + | (B) discontinue distributing revenue under Subsection (2)(a)(ii) to the fairpark |
|---|
| 3983 | + | 1961 |
|---|
| 3984 | + | district, beginning the first day of the calendar quarter that is at least 90 days |
|---|
| 3985 | + | 1962 |
|---|
| 3986 | + | after the commission's receipt of the written statement; and |
|---|
| 3987 | + | 1963 |
|---|
| 3988 | + | (C) notify the Executive Appropriations Committee of the Legislature that the |
|---|
| 3989 | + | 1964 |
|---|
| 3990 | + | commission is discontinuing collecting and distributing revenue under |
|---|
| 3991 | + | 1965 |
|---|
| 3992 | + | Subsection (2)(a)(ii). |
|---|
| 3993 | + | 1966 |
|---|
| 3994 | + | Section 16. Effective Date. |
|---|
| 3995 | + | - 58 - 03-07 10:43 3rd Sub. (Ivory) S.B. 336 |
|---|
| 3996 | + | 1967 |
|---|
| 3997 | + | (1) Except as provided in Subsection (2), this bill takes effect May 7, 2025. |
|---|
| 3998 | + | 1968 |
|---|
| 3999 | + | (2) The actions affecting the following sections take effect on July 1, 2025: |
|---|
| 4000 | + | 1969 |
|---|
| 4001 | + | (a) Section 51-9-902 (Effective 07/01/25); and |
|---|
| 4002 | + | 1970 |
|---|
| 4003 | + | (b) Section 59-12-103 (Effective 07/01/25). |
|---|
| 4004 | + | 1971 |
|---|
| 4005 | + | Section 17. Coordinating S.B. 336 with S.B. 27. |
|---|
| 4006 | + | 1972 |
|---|
| 4007 | + | If S.B. 336, Utah Fairpark Area Investment and Restoration District Modifications, and |
|---|
| 4008 | + | 1973 |
|---|
| 4009 | + | S.B. 27, Motor Vehicle Division Amendments, both pass and become law, the Legislature |
|---|
| 4010 | + | 1974 |
|---|
| 4011 | + | intends that, on July 1, 2026, Subsection 59-12-103(4)(h) enacted in S.B. 27 be amended to |
|---|
| 4012 | + | 1975 |
|---|
| 4013 | + | read: |
|---|
| 4014 | + | 1976 |
|---|
| 4015 | + | "(h) The commission shall deposit 1% of the revenue described in Subsection (4)(a) into the |
|---|
| 4016 | + | 1977 |
|---|
| 4017 | + | Outdoor Adventure Infrastructure Restricted Account created in Section 51-9-902 as follows: |
|---|
| 4018 | + | 1978 |
|---|