Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 241 (2015GS)

Sponsor

Sen. Harper, W.

Final action

Governor Signed 3/30/2015

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• modifies a date for obtaining voter approval to impose a city or town option sales and use tax.

Every vote on this bill

Bill text

SALES TAX AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Wayne A. Harper
House Sponsor: 
Earl D. Tanner
LONG TITLE
General Description:
This bill amends a local option sales and use tax.
Highlighted Provisions:
This bill:
▸ modifies a date for obtaining voter approval to impose a city or town option sales
and use tax.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-12-2103
, as last amended by Laws of Utah 2012, Chapters 254 and 352
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-12-2103
 is amended to read:
59-12-2103.
Imposition of tax -- Base -- Rate -- Expenditure of revenues collected
from the tax -- Administration, collection, and enforcement of tax by commission --
Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice.
(1) (a) Subject to the other provisions of this section and except as provided in
Subsection (2) or (3), beginning on January 1, 2009 and ending on June 30, 2016, if a city or
town receives a distribution for the 12 consecutive months of fiscal year 2005-06 because the
city or town would have received a tax revenue distribution of less than .75% of the taxable
sales within the boundaries of the city or town but for Subsection 
59-12-205
(4)(a), the city or
town legislative body may impose a sales and use tax of up to .20% on the transactions:
(i) described in Subsection 
59-12-103
(1); and
(ii) within the city or town.
(b) A city or town legislative body that imposes a tax under Subsection (1)(a) shall
expend the revenues collected from the tax for the same purposes for which the city or town
may expend the city's or town's general fund revenues.
(c) For purposes of this Subsection (1), the location of a transaction shall be
determined in accordance with Sections 
59-12-211
 through 
59-12-215
.
(2) (a) A city or town legislative body may not impose a tax under this section on:
(i) the sales and uses described in Section 
59-12-104
 to the extent the sales and uses
are exempt from taxation under Section 
59-12-104
; and
(ii) except as provided in Subsection (2)(b), amounts paid or charged for food and food
ingredients.
(b) A city or town legislative body imposing a tax under this section shall impose the
tax on amounts paid or charged for food and food ingredients if the food and food ingredients
are sold as part of a bundled transaction attributable to food and food ingredients and tangible
personal property other than food and food ingredients.
(3) (a) Beginning on January 1, 2009
,
 and ending on June 30, 2016, to impose a tax
under this part, a city or town legislative body shall obtain approval from a majority of the
members of the city or town legislative body.
(b) If, on June 30, 2016, a city or town is not imposing a tax under this part, the city or
town legislative body may not impose a tax under this part beginning on or after July 1, 2016.
(c) (i) If, on June 30, 2016, a city or town imposes a tax under this part, the city or
town shall repeal the tax on July 1, 2016, unless, on or after July 1, 2012, but on or before
[
June 30
] 
March 31
, 2016, the city or town legislative body obtains approval from a majority
vote of the members of the city or town legislative body to continue to impose the tax.
(ii) If a city or town obtains approval under Subsection (3)(c)(i) from a majority vote of
the members of the city or town legislative body to continue to impose a tax under this part on
or after July 1, 2016, the city or town may impose the tax until no later than June 30, 2030.
(4) The commission shall transmit revenues collected within a city or town from a tax
under this part:
(a) to the city or town legislative body;
(b) monthly; and
(c) by electronic funds transfer.
(5) (a) Except as provided in Subsection (5)(b), the commission shall administer,
collect, and enforce a tax under this part in accordance with:
(i) the same procedures used to administer, collect, and enforce the tax under:
(A) Part 1, Tax Collection; or
(B) Part 2, Local Sales and Use Tax Act; and
(ii) Chapter 1, General Taxation Policies.
(b) A tax under this part is not subject to Subsections 
59-12-205
(2) through (6).
(6) The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the revenues the commission collects from a tax under this part.
(7) (a) (i) Except as provided in Subsection (7)(b) or (c), if, on or after January 1, 2009,
a city or town enacts or repeals a tax or changes the rate of a tax under this part, the enactment,
repeal, or change shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (7)(a)(i) from the city or town.
(ii) The notice described in Subsection (7)(a)(i)(B) shall state:
(A) that the city or town will enact or repeal a tax or change the rate of the tax under
this part;
(B) the statutory authority for the tax described in Subsection (7)(a)(ii)(A);
(C) the effective date of the tax described in Subsection (7)(a)(ii)(A); and
(D) if the city or town enacts the tax or changes the rate of the tax described in
Subsection (7)(a)(ii)(A), the rate of the tax.
(b) (i) If the billing period for a transaction begins before the enactment of the tax or
the tax rate increase under Subsection (1), the enactment of a tax or a tax rate increase takes
effect on the first day of the first billing period that begins on or after the effective date of the
enactment of the tax or the tax rate increase.
(ii) If the billing period for a transaction begins before the effective date of the repeal
of the tax or the tax rate decrease imposed under Subsection (1), the repeal of a tax or a tax rate
decrease applies to a billing period if the billing statement for the billing period is rendered on
or after the effective date of the repeal of the tax or the tax rate decrease.
(c) (i) If a tax due under this part on a catalogue sale is computed on the basis of sales
and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax
described in Subsection (7)(a)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment, repeal, or change in the
rate of the tax under Subsection (7)(a)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(d) (i) Except as provided in Subsection (7)(e) or (f), if, for an annexation that occurs
on or after January 1, 2009, the annexation will result in the enactment, repeal, or change in the
rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take
effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (7)(d)(ii) from the city or town that annexes the annexing area.
(ii) The notice described in Subsection (7)(d)(i)(B) shall state:
(A) that the annexation described in Subsection (7)(d)(i)(B) will result in the
enactment, repeal, or change in the rate of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (7)(d)(ii)(A);
(C) the effective date of the tax described in Subsection (7)(d)(ii)(A); and
(D) if the city or town enacts the tax or changes the rate of the tax described in
Subsection (7)(d)(ii)(A), the rate of the tax.
(e) (i) If the billing period for a transaction begins before the effective date of the
enactment of the tax or a tax rate increase under Subsection (1), the enactment of a tax or a tax
rate increase takes effect on the first day of the first billing period that begins on or after the
effective date of the enactment of the tax or the tax rate increase.
(ii) If the billing period for a transaction begins before the effective date of the repeal
of the tax or the tax rate decrease imposed under Subsection (1), the repeal of a tax or a tax rate
decrease applies to a billing period if the billing statement for the billing period is rendered on
or after the effective date of the repeal of the tax or the tax rate decrease.
(f) (i) If a tax due under this part on a catalogue sale is computed on the basis of sales
and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax
described in Subsection (7)(d)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment, repeal, or change under
Subsection (7)(d)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale
.
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