Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 258 (2016GS)

Sponsor

Sen. Okerlund, R.

Final action

Governor Signed 3/28/2016

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• defines terms;
• provides for a minimum distribution of certain local sales and use tax revenue for an eligible county, city, or town; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

DISTRIBUTION OF LOCAL SALES TAX REVENUE
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Ralph Okerlund
House Sponsor: 
Michael E. Noel
LONG TITLE
General Description:
This bill addresses the distribution of local sales and use tax revenue.
Highlighted Provisions:
This bill:
▸ defines terms;
▸ provides for a minimum distribution of certain local sales and use tax revenue for an
eligible county, city, or town; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-12-205
, as last amended by Laws of Utah 2012, Chapter 9
59-12-302
, as last amended by Laws of Utah 2011, Chapters 288, 309 and last amended
by Coordination Clause, Laws of Utah 2011, Chapter 309
59-12-354
, as last amended by Laws of Utah 2011, Chapters 288 and 309
59-12-403
, as last amended by Laws of Utah 2015, Chapter 182
59-12-603
, as last amended by Laws of Utah 2011, Chapter 309
59-12-703
, as last amended by Laws of Utah 2012, Chapter 254
59-12-802
, as last amended by Laws of Utah 2014, Chapter 50
59-12-804
, as last amended by Laws of Utah 2014, Chapter 50
59-12-1102
, as last amended by Laws of Utah 2012, Chapters 212 and 254
59-12-1302
, as last amended by Laws of Utah 2012, Chapter 254
59-12-1402
, as last amended by Laws of Utah 2012, Chapter 254
59-12-2103
, as last amended by Laws of Utah 2015, Chapter 365
59-12-2206
, as last amended by Laws of Utah 2015, Chapter 275
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-12-205
 is amended to read:
59-12-205.
Ordinances to conform with statutory amendments -- Distribution of
tax revenue -- Determination of population.
(1) A county, city, or town, in order to maintain in effect sales and use tax ordinances
adopted pursuant to Section 
59-12-204
, shall, within 30 days of an amendment to an applicable
provision of Part 1, Tax Collection, adopt amendments to the county's, city's, or town's sales
and use tax ordinances as required to conform to the amendments to Part 1, Tax Collection.
(2) Except as provided in Subsections (3) through [
(5)
] 
(6)
 and subject to Subsection
[
(6)
] 
(7)
:
(a) 50% of each dollar collected from the sales and use tax authorized by this part shall
be distributed to each county, city, and town on the basis of the percentage that the population
of the county, city, or town bears to the total population of all counties, cities, and towns in the
state; and
(b) (i) except as provided in Subsection (2)(b)(ii), 50% of each dollar collected from
the sales and use tax authorized by this part shall be distributed to each county, city, and town
on the basis of the location of the transaction as determined under Sections 
59-12-211
 through
59-12-215
; and
(ii) 50% of each dollar collected from the sales and use tax authorized by this part
within a project area described in a project area plan adopted by the military installation
development authority under Title 63H, Chapter 1, Military Installation Development
Authority Act, shall be distributed to the military installation development authority created in
Section 
63H-1-201
.
(3) (a) Beginning on July 1, 2011, and ending on June 30, 2016, the commission shall
each year distribute to a county, city, or town the distribution required by this Subsection (3) if:
(i) the county, city, or town is a:
(A) county of the third, fourth, fifth, or sixth class;
(B) city of the fifth class; or
(C) town;
(ii) the county, city, or town received a distribution under this section for the calendar
year beginning on January 1, 2008, that was less than the distribution under this section that the
county, city, or town received for the calendar year beginning on January 1, 2007;
(iii) (A) for a county described in Subsection (3)(a)(i)(A), the county had located
within the unincorporated area of the county for one or more days during the calendar year
beginning on January 1, 2008, an establishment described in NAICS Industry Group 2121,
Coal Mining, or NAICS Code 213113, Support Activities for Coal Mining, of the 2002 North
American Industry Classification System of the federal Executive Office of the President,
Office of Management and Budget; or
(B) for a city described in Subsection (3)(a)(i)(B) or a town described in Subsection
(3)(a)(i)(C), the city or town had located within the city or town for one or more days during
the calendar year beginning on January 1, 2008, an establishment described in NAICS Industry
Group 2121, Coal Mining, or NAICS Code 213113, Support Activities for Coal Mining, of the
2002 North American Industry Classification System of the federal Executive Office of the
President, Office of Management and Budget; and
(iv) (A) for a county described in Subsection (3)(a)(i)(A), at least one establishment
described in Subsection (3)(a)(iii)(A) located within the unincorporated area of the county for
one more days during the calendar year beginning on January 1, 2008, was not the holder of a
direct payment permit under Section 
59-12-107.1
; or
(B) for a city described in Subsection (3)(a)(i)(B) or a town described in Subsection
(3)(a)(i)(C), at least one establishment described in Subsection (3)(a)(iii)(B) located within a
city or town for one or more days during the calendar year beginning on January 1, 2008, was
not the holder of a direct payment permit under Section 
59-12-107.1
.
(b) The commission shall make the distribution required by this Subsection (3) to a
county, city, or town described in Subsection (3)(a):
(i) from the distribution required by Subsection (2)(a); and
(ii) before making any other distribution required by this section.
(c) (i) For purposes of this Subsection (3), the distribution is the amount calculated by
multiplying the fraction calculated under Subsection (3)(c)(ii) by $333,583.
(ii) For purposes of Subsection (3)(c)(i):
(A) the numerator of the fraction is the difference calculated by subtracting the
distribution a county, city, or town described in Subsection (3)(a) received under this section
for the calendar year beginning on January 1, 2008, from the distribution under this section that
the county, city, or town received for the calendar year beginning on January 1, 2007; and
(B) the denominator of the fraction is $333,583.
(d) A distribution required by this Subsection (3) is in addition to any other distribution
required by this section.
(4) (a) For fiscal years beginning with fiscal year 1983-84 and ending with fiscal year
2005-06, a county, city, or town may not receive a tax revenue distribution less than .75% of
the taxable sales within the boundaries of the county, city, or town.
(b) The commission shall proportionally reduce monthly distributions to any county,
city, or town that, but for the reduction, would receive a distribution in excess of 1% of the
sales and use tax revenue collected within the boundaries of the county, city, or town.
(5) (a) As used in this Subsection (5):
(i) "Eligible county, city, or town" means a county, city, or town that receives $2,000 or
more in tax revenue distributions in accordance with Subsection (4) for each of the following
fiscal years:
(A) fiscal year 2002-03;
(B) fiscal year 2003-04; and
(C) fiscal year 2004-05.
(ii) "Minimum tax revenue distribution" means the greater of:
(A) the total amount of tax revenue distributions an eligible county, city, or town
receives from a tax imposed in accordance with this part for fiscal year 2000-01; or
(B) the total amount of tax revenue distributions an eligible county, city, or town
receives from a tax imposed in accordance with this part for fiscal year 2004-05.
(b) (i) Except as provided in Subsection (5)(b)(ii), beginning with fiscal year 2006-07
and ending with fiscal year 2012-13, an eligible county, city, or town shall receive a tax
revenue distribution for a tax imposed in accordance with this part equal to the greater of:
(A) the payment required by Subsection (2); or
(B) the minimum tax revenue distribution.
(ii) If the tax revenue distribution required by Subsection (5)(b)(i) for an eligible
county, city, or town is equal to the amount described in Subsection (5)(b)(i)(A) for three
consecutive fiscal years, for fiscal years beginning with the fiscal year immediately following
that three consecutive fiscal year period, the eligible county, city, or town shall receive the tax
revenue distribution equal to the payment required by Subsection (2).
(c) For a fiscal year beginning with fiscal year 2013-14 and ending with fiscal year
2015-16, an eligible county, city, or town shall receive the minimum tax revenue distribution
for that fiscal year if for fiscal year 2012-13 the payment required by Subsection (2) to that
eligible county, city, or town is less than or equal to the product of:
(i) the minimum tax revenue distribution; and
(ii) .90.
(6) (a) As used in this Subsection (6):
(i) "Eligible county, city, or town" means a county, city, or town that:
(A) receives, in accordance with Subsection (4), $2,000 or more in tax revenue
distributions for fiscal year 2002-03;
(B) receives, in accordance with Subsection (4), $2,000 or more in tax revenue
distributions for fiscal year 2003-04;
(C) receives, in accordance with Subsection (4), $2,000 or more in tax revenue
distributions for fiscal year 2004-05;
(D) for a fiscal year beginning with fiscal year 2012-13 and ending with fiscal year
2015-16, does not receive a tax revenue distribution described in Subsection (5) equal to the
amount described in Subsection (5)(b)(i)(A) for three consecutive fiscal years; and
(E) does not impose a sales and use tax under Section 
59-12-2103
 on or before July 1,
2016.
(ii) "Minimum tax revenue distribution" means the total amount of tax revenue
distributions an eligible county, city, or town receives from a tax imposed in accordance with
this part for fiscal year 2004-05.
(b) Beginning with fiscal year 2016-17 and ending with fiscal year 2020-21, an eligible
county, city, or town shall receive a tax revenue distribution for a tax imposed in accordance
with this part equal to the greater of:
(i) the payment required by Subsection (2); or
(ii) the minimum tax revenue distribution.
[
(6)
] 
(7)
 (a) Population figures for purposes of this section shall be based on the most
recent official census or census estimate of the United States Census Bureau.
(b) If a needed population estimate is not available from the United States Census
Bureau, population figures shall be derived from the estimate from the Utah Population
Estimates Committee created by executive order of the governor.
(c) The population of a county for purposes of this section shall be determined only
from the unincorporated area of the county.
Section 2. Section 
59-12-302
 is amended to read:
59-12-302.
Collection of tax -- Administrative charge.
(1) Except as provided in Subsection (2) or (3), the tax authorized under this part shall
be administered, collected, and enforced in accordance with:
(a) the same procedures used to administer, collect, and enforce the tax under:
(i) Part 1, Tax Collection; or
(ii) Part 2, Local Sales and Use Tax Act; and
(b) Chapter 1, General Taxation Policies.
(2) The location of a transaction shall be determined in accordance with Sections
59-12-211
 through 
59-12-215
.
(3) A tax under this part is not subject to Section 
59-12-107.1
 or 
59-12-123
 or
Subsections 
59-12-205
(2) through [
(6)
] 
(7)
.
(4) The commission:
(a) shall distribute the [
revenues
] 
revenue
 collected from the tax to the county within
which the [
revenues were
] 
revenue was
 collected; and
(b) shall retain and deposit an administrative charge in accordance with Section
59-1-306
 from [
revenues
] 
revenue
 the commission collects from a tax under this part.
Section 3. Section 
59-12-354
 is amended to read:
59-12-354.
Collection of tax -- Administrative charge.
(1) Except as provided in Subsections (2) and (3), the tax authorized under this part
shall be administered, collected, and enforced in accordance with:
(a) the same procedures used to administer, collect, and enforce the tax under:
(i) Part 1, Tax Collection; or
(ii) Part 2, Local Sales and Use Tax Act; and
(b) Chapter 1, General Taxation Policies.
(2) (a) The location of a transaction shall be determined in accordance with Sections
59-12-211
 through 
59-12-215
.
(b) The commission:
(i) except as provided in Subsection (2)(b)(ii), shall distribute the [
revenues
] 
revenue
collected from the tax to the municipality within which the [
revenues were
] 
revenue was
collected; and
(ii) shall retain and deposit an administrative charge in accordance with Section
59-1-306
 from the [
revenues
] 
revenue
 the commission collects from a tax under this part.
(3) A tax under this part is not subject to Section 
59-12-107.1
 or 
59-12-123
 or
Subsections 
59-12-205
(2) through [
(6)
] 
(7)
.
Section 4. Section 
59-12-403
 is amended to read:
59-12-403.
Enactment or repeal of tax -- Tax rate change -- Effective date --
Notice requirements -- Administration, collection, and enforcement of tax --
Administrative charge.
(1) For purposes of this section:
(a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
4, Annexation.
(b) "Annexing area" means an area that is annexed into a city or town.
(2) (a) Except as provided in Subsection (2)(c) or (d), if, on or after April 1, 2008, 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:
(i) on the first day of a calendar quarter; and
(ii) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (2)(b) from the city or town.
(b) The notice described in Subsection (2)(a)(ii) shall state:
(i) that the city or town will enact or repeal a tax or change the rate of a tax under this
part;
(ii) the statutory authority for the tax described in Subsection (2)(b)(i);
(iii) the effective date of the tax described in Subsection (2)(b)(i); and
(iv) if the city or town enacts the tax or changes the rate of the tax described in
Subsection (2)(b)(i), the rate of the tax.
(c) (i) [
The
] 
If the billing period for a transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Section 
59-12-401
, 
59-12-402
, or
59-12-402.1
, the
 enactment of [
a
] 
the
 tax or [
a
] 
the
 tax rate increase takes effect on the first day
of the first billing period[
: (A)
] that begins on or after the effective date of the enactment of the
tax or the tax rate increase[
; and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Section 
59-12-401
, 
59-12-402
, or
59-12-402.1
.
]
(ii) 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
] 
produced
 on or after the effective date of the
repeal of the tax or the tax rate decrease imposed under Section 
59-12-401
, 
59-12-402
, or
59-12-402.1
.
(d) (i) If a tax due under this chapter 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 (2)(a) 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 (2)(a).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs
on or after July 1, 2004, 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:
(i) on the first day of a calendar quarter; and
(ii) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (3)(b) from the city or town that annexes the annexing area.
(b) The notice described in Subsection (3)(a)(ii) shall state:
(i) that the annexation described in Subsection (3)(a) will result in an enactment,
repeal, or change in the rate of a tax under this part for the annexing area;
(ii) the statutory authority for the tax described in Subsection (3)(b)(i);
(iii) the effective date of the tax described in Subsection (3)(b)(i); and
(iv) if the city or town enacts the tax or changes the rate of the tax described in
Subsection (3)(b)(i), the rate of the tax.
(c) (i) [
The
] 
If the billing period for a transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Section 
59-12-401
, 
59-12-402
, or
59-12-402.1
, the
 enactment of [
a
] 
the
 tax or [
a
] 
the
 tax rate increase takes effect on the first day
of the first billing period[
: (A)
] that begins on or after the effective date of the enactment of the
tax or the tax rate increase[
; and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Section 
59-12-401
, 
59-12-402
, or
59-12-402.1
.
]
(ii) 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
] 
produced
 on or after the effective date of the
repeal of the tax or the tax rate decrease imposed under Section 
59-12-401
, 
59-12-402
, or
59-12-402.1
.
(d) (i) [
Notwithstanding Subsection (3)(a), if
] 
If
 a tax due under this chapter 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 (3)(a) 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 (3)(a).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(4) (a) Except as provided in Subsection (4)(b), a tax authorized under this part shall be
administered, collected, and enforced 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) [
Notwithstanding Subsection (4)(a), a
] 
A
 tax under this part is not subject to
Subsections 
59-12-205
(2) through [
(6)
] 
(7)
.
(5) The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the [
revenues
] 
revenue
 the commission collects from a tax under
this part.
Section 5. Section 
59-12-603
 is amended to read:
59-12-603.
County tax -- Bases -- Rates -- Use of revenue -- Adoption of ordinance
required -- Advisory board -- Administration -- Collection -- Administrative charge --
Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice
requirements.
(1) (a) In addition to any other taxes, a county legislative body may, as provided in this
part, impose a tax as follows:
(i) (A) a county legislative body of any county may impose a tax of not to exceed 3%
on all short-term leases and rentals of motor vehicles not exceeding 30 days, except for leases
and rentals of motor vehicles made for the purpose of temporarily replacing a person's motor
vehicle that is being repaired pursuant to a repair or an insurance agreement; and
(B) beginning on or after January 1, 1999, a county legislative body of any county
imposing a tax under Subsection (1)(a)(i)(A) may, in addition to imposing the tax under
Subsection (1)(a)(i)(A), impose a tax of not to exceed 4% on all short-term leases and rentals
of motor vehicles not exceeding 30 days, except for leases and rentals of motor vehicles made
for the purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant
to a repair or an insurance agreement;
(ii) a county legislative body of any county may impose a tax of not to exceed 1% of all
sales of the following that are sold by a restaurant:
(A) alcoholic beverages;
(B) food and food ingredients; or
(C) prepared food; and
(iii) a county legislative body of a county of the first class may impose a tax of not to
exceed .5% on charges for the accommodations and services described in Subsection
59-12-103
(1)(i).
(b) A tax imposed under Subsection (1)(a) is subject to the audit provisions of Section
17-31-5.5
.
(2) (a) Subject to Subsection (2)(b), revenue from the imposition of the taxes provided
for in Subsections (1)(a)(i) through (iii) may be used for:
(i) financing tourism promotion; and
(ii) the development, operation, and maintenance of:
(A) an airport facility;
(B) a convention facility;
(C) a cultural facility;
(D) a recreation facility; or
(E) a tourist facility.
(b) A county of the first class shall expend at least $450,000 each year of the
[
revenues
] 
revenue
 from the imposition of a tax authorized by Subsection (1)(a)(iii) within the
county to fund a marketing and ticketing system designed to:
(i) promote tourism in ski areas within the county by persons that do not reside within
the state; and
(ii) combine the sale of:
(A) ski lift tickets; and
(B) accommodations and services described in Subsection 
59-12-103
(1)(i).
(3) A tax imposed under this part may be pledged as security for bonds, notes, or other
evidences of indebtedness incurred by a county, city, or town under Title 11, Chapter 14, Local
Government Bonding Act, or a community development and renewal agency under Title 17C,
Chapter 1, Part 5, Agency Bonds, to finance:
(a) an airport facility;
(b) a convention facility;
(c) a cultural facility;
(d) a recreation facility; or
(e) a tourist facility.
(4) (a) [
In order to
] 
To
 impose the tax under Subsection (1), each county legislative
body shall adopt an ordinance imposing the tax.
(b) The ordinance under Subsection (4)(a) shall include provisions substantially the
same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on
those items and sales described in Subsection (1).
(c) The name of the county as the taxing agency shall be substituted for that of the state
where necessary, and an additional license is not required if one has been or is issued under
Section 
59-12-106
.
(5) [
In order to
] 
To
 maintain in effect its tax ordinance adopted under this part, each
county legislative body shall, within 30 days of any amendment of any applicable provisions of
Part 1, Tax Collection, adopt amendments to its tax ordinance to conform with the applicable
amendments to Part 1, Tax Collection.
(6) (a) Regardless of whether a county of the first class creates a tourism tax advisory
board in accordance with Section 
17-31-8
, the county legislative body of the county of the first
class shall create a tax advisory board in accordance with this Subsection (6).
(b) The tax advisory board shall be composed of nine members appointed as follows:
(i) four members shall be appointed by the county legislative body of the county of the
first class as follows:
(A) one member shall be a resident of the unincorporated area of the county;
(B) two members shall be residents of the incorporated area of the county; and
(C) one member shall be a resident of the unincorporated or incorporated area of the
county; and
(ii) subject to Subsections (6)(c) and (d), five members shall be mayors of cities or
towns within the county of the first class appointed by an organization representing all mayors
of cities and towns within the county of the first class.
(c) Five members of the tax advisory board constitute a quorum.
(d) The county legislative body of the county of the first class shall determine:
(i) terms of the members of the tax advisory board;
(ii) procedures and requirements for removing a member of the tax advisory board;
(iii) voting requirements, except that action of the tax advisory board shall be by at
least a majority vote of a quorum of the tax advisory board;
(iv) chairs or other officers of the tax advisory board;
(v) how meetings are to be called and the frequency of meetings; and
(vi) the compensation, if any, of members of the tax advisory board.
(e) The tax advisory board under this Subsection (6) shall advise the county legislative
body of the county of the first class on the expenditure of [
revenues
] 
revenue
 collected within
the county of the first class from the taxes described in Subsection (1)(a).
(7) (a) (i) Except as provided in Subsection (7)(a)(ii), a tax authorized under this part
shall be administered, collected, and enforced in accordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies.
(ii) A tax under this part is not subject to Section 
59-12-107.1
 or 
59-12-123
 or
Subsections 
59-12-205
(2) through [
(6)
] 
(7)
.
(b) Except as provided in Subsection (7)(c):
(i) for a tax under this part other than the tax under Subsection (1)(a)(i)(B), the
commission shall distribute the [
revenues
] 
revenue
 to the county imposing the tax; and
(ii) for a tax under Subsection (1)(a)(i)(B), the commission shall distribute the
[
revenues
] 
revenue
 according to the distribution formula provided in Subsection (8).
(c) The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the [
revenues
] 
revenue
 the commission collects from a tax under
this part.
(8) The commission shall distribute the [
revenues
] 
revenue
 generated by the tax under
Subsection (1)(a)(i)(B) to each county collecting a tax under Subsection (1)(a)(i)(B) according
to the following formula:
(a) the commission shall distribute 70% of the [
revenues
] 
revenue
 based on the
percentages generated by dividing the [
revenues
] 
revenue
 collected by each county under
Subsection (1)(a)(i)(B) by the total [
revenues
] 
revenue
 collected by all counties under
Subsection (1)(a)(i)(B); and
(b) the commission shall distribute 30% of the [
revenues
] 
revenue
 based on the
percentages generated by dividing the population of each county collecting a tax under
Subsection (1)(a)(i)(B) by the total population of all counties collecting a tax under Subsection
(1)(a)(i)(B).
(9) (a) For purposes of this Subsection (9):
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Part 2,
County Annexation.
(ii) "Annexing area" means an area that is annexed into a county.
(b) (i) Except as provided in Subsection (9)(c), if, on or after July 1, 2004, a county
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 (9)(b)(ii) from the county.
(ii) The notice described in Subsection (9)(b)(i)(B) shall state:
(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
(B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
(9)(b)(ii)(A), the rate of the tax.
(c) (i) [
The
] 
If the billing period for a transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Subsection (1), the
 enactment of [
a
]
the
 tax or [
a
] 
the
 tax rate increase shall take effect on the first day of the first billing period[
:
(A)
] that begins after the effective date of the enactment of the tax or the tax rate increase[
;
and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Subsection (1).
]
(ii) [
The
] 
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
] 
the
 tax
or [
a
] 
the
 tax rate decrease shall take effect on the first day of the last billing period[
: (A)
] that
began before the effective date of the repeal of the tax or the tax rate decrease[
; and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
repeal of the tax or the tax rate decrease imposed under Subsection (1).
]
(d) (i) Except as provided in Subsection (9)(e), if, for an annexation that occurs on or
after July 1, 2004, 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 (9)(d)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (9)(d)(i)(B) shall state:
(A) that the annexation described in Subsection (9)(d)(i) will result in an 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 (9)(d)(ii)(A);
(C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
(9)(d)(ii)(A), the rate of the tax.
(e) (i) [
The
] 
If the billing period for a transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Subsection (1), the
 enactment of [
a
]
the
 tax or [
a
] 
the
 tax rate increase shall take effect on the first day of the first billing period[
:
(A)
] that begins after the effective date of the enactment of the tax or the tax rate increase[
;
and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Subsection (1).
]
(ii) [
The
] 
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
] 
the
 tax
or [
a
] 
the
 tax rate decrease shall take effect on the first day of the last billing period[
: (A)
] that
began before the effective date of the repeal of the tax or the tax rate decrease[
; and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
repeal of the tax or the tax rate decrease imposed under Subsection (1).
]
Section 6. Section 
59-12-703
 is amended to read:
59-12-703.
Opinion question election -- Base -- Rate -- Imposition of tax --
Expenditure of revenue -- Administration -- Enactment or repeal of tax -- Effective date
-- Notice requirements.
(1) (a) Subject to the other provisions of this section, a county legislative body may
submit an opinion question to the residents of that county, by majority vote of all members of
the legislative body, so that each resident of the county, except residents in municipalities that
have already imposed a sales and use tax under Part 14, City or Town Option Funding for
Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, has an
opportunity to express the resident's opinion on the imposition of a local sales and use tax of
.1% on the transactions described in Subsection 
59-12-103
(1) located within the county, to:
(i) fund cultural facilities, recreational facilities, and zoological facilities, botanical
organizations, cultural organizations, and zoological organizations, and rural radio stations, in
that county; or
(ii) provide funding for a botanical organization, cultural organization, or zoological
organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in
furtherance of the botanical organization's, cultural organization's, or zoological organization's
primary purpose.
(b) The opinion question required by this section shall state:
"Shall (insert the name of the county), Utah, be authorized to impose a .1% sales and
use tax for (list the purposes for which the [
revenues
] 
revenue
 collected from the sales and use
tax shall be expended)?"
(c) [
Notwithstanding Subsection (1)(a), a
] 
A
 county 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
;
(ii) sales and uses within [
municipalities that have
] 
a municipality that has
 already
imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical,
Cultural, Recreational, and Zoological Organizations or Facilities; and
(iii) except as provided in Subsection (1)(e), amounts paid or charged for food and
food ingredients.
(d) 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
.
(e) A county 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.
(f) The election shall follow the procedures outlined in Title 11, Chapter 14, Local
Government Bonding Act.
(2) (a) If the county legislative body determines that a majority of the county's
registered voters voting on the imposition of the tax have voted in favor of the imposition of
the tax as prescribed in Subsection (1), the county legislative body may impose the tax by a
majority vote of all members of the legislative body on the transactions:
(i) described in Subsection (1); and
(ii) within the county, including the cities and towns located in the county, except those
cities and towns that have already imposed a sales and use tax under Part 14, City or Town
Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or
Facilities.
(b) A county legislative body may revise county ordinances to reflect statutory changes
to the distribution formula or eligible recipients of [
revenues
] 
revenue
 generated from a tax
imposed under Subsection (2)(a):
(i) after the county legislative body submits an opinion question to residents of the
county in accordance with Subsection (1) giving them the opportunity to express their opinion
on the proposed revisions to county ordinances; and
(ii) if the county legislative body determines that a majority of those voting on the
opinion question have voted in favor of the revisions.
(3) Subject to Section 
59-12-704
, [
revenues
] 
revenue
 collected from a tax imposed
under Subsection (2) shall be expended:
(a) to fund cultural facilities, recreational facilities, and zoological facilities located
within the county or a city or town located in the county, except a city or town that has already
imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical,
Cultural, Recreational, and Zoological Organizations or Facilities;
(b) to fund ongoing operating expenses of:
(i) recreational facilities described in Subsection (3)(a);
(ii) botanical organizations, cultural organizations, and zoological organizations within
the county; and
(iii) rural radio stations within the county; and
(c) as stated in the opinion question described in Subsection (1).
(4) (a) A tax authorized under this part shall be:
(i) except as provided in Subsection (4)(b), administered, collected, and enforced in
accordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies; and
(ii) levied for a period of 10 years and may be reauthorized at the end of the ten-year
period in accordance with this section.
(b) A tax under this part is not subject to Subsections 
59-12-205
(2) through [
(6)
] 
(7)
.
(5) (a) For purposes of this Subsection (5):
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Part 2,
County Annexation.
(ii) "Annexing area" means an area that is annexed into a county.
(b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a
county enacts or repeals a tax under this part, the enactment or repeal 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 (5)(b)(ii) from the county.
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
(A) that the county will enact or repeal a tax under this part;
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
(D) if the county enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the
tax.
(c) (i) [
The
] 
If the billing period for a transaction begins before the effective date of the
enactment of the tax under this section, the
 enactment of [
a
] 
the
 tax takes effect on the first day
of the first billing period[
: (A)
] that begins on or after the effective date of the enactment of the
tax[
; and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under this section.
]
(ii) The repeal of a tax applies to a billing period if the billing statement for the billing
period is [
rendered
] 
produced
 on or after the effective date of the repeal of the tax imposed
under this section.
(d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
Subsection (5)(b)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under
Subsection (5)(b)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
part for an annexing area, the enactment or repeal 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 (5)(e)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (5)(e)(i)(B) shall state:
(A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
repeal of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
(D) the rate of the tax described in Subsection (5)(e)(ii)(A).
(f) (i) [
The
] 
If the billing period for a transaction begins before the effective date of the
enactment of the tax under this section, the
 enactment of [
a
] 
the
 tax takes effect on the first day
of the first billing period[
: (A)
] that begins on or after the effective date of the enactment of the
tax[
; and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under this section.
]
(ii) The repeal of a tax 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 imposed under this
section.
(g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
Subsection (5)(e)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under
Subsection (5)(e)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
Section 7. Section 
59-12-802
 is amended to read:
59-12-802.
Imposition of rural county health care facilities tax -- Expenditure of
tax revenue -- Base -- Rate -- Administration, collection, and enforcement of tax --
Administrative charge.
(1) (a) A county legislative body of a county of the third, fourth, fifth, or sixth class
may impose a sales and use tax of up to 1% on the transactions described in Subsection
59-12-103
(1) located within the county.
(b) Subject to Subsection (3), the money collected from a tax under this section may be
used to fund:
(i) for a county of the third or fourth class, rural county health care facilities in that
county; or
(ii) for a county of the fifth or sixth class:
(A) rural emergency medical services in that county;
(B) federally qualified health centers in that county;
(C) freestanding urgent care centers in that county;
(D) rural county health care facilities in that county;
(E) rural health clinics in that county; or
(F) a combination of Subsections (1)(b)(ii)(A) through (E).
(c) Notwithstanding Subsection (1)(a), a county 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
;
(ii) a transaction to the extent a rural city hospital tax is imposed on that transaction in
a city that imposes a tax under Section 
59-12-804
; and
(iii) except as provided in Subsection (1)(e), amounts paid or charged for food and
food ingredients.
(d) 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
.
(e) A county 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.
(2) (a) Before imposing a tax under Subsection (1), a county legislative body shall
obtain approval to impose the tax from a majority of the:
(i) members of the county's legislative body; and
(ii) county's registered voters voting on the imposition of the tax.
(b) The county legislative body shall conduct the election according to the procedures
and requirements of Title 11, Chapter 14, Local Government Bonding Act.
(3) (a) The money collected from a tax imposed under Subsection (1) by a county
legislative body of a county of the third or fourth class may only be used for the financing of:
(i) ongoing operating expenses of a rural county health care facility within that county;
(ii) the acquisition of land for a rural county health care facility within that county; or
(iii) the design, construction, equipping, or furnishing of a rural county health care
facility within that county.
(b) The money collected from a tax imposed under Subsection (1) by a county of the
fifth or sixth class may only be used to fund:
(i) ongoing operating expenses of a center, clinic, or facility described in Subsection
(1)(b)(ii) within that county;
(ii) the acquisition of land for a center, clinic, or facility described in Subsection
(1)(b)(ii) within that county;
(iii) the design, construction, equipping, or furnishing of a center, clinic, or facility
described in Subsection (1)(b)(ii) within that county; or
(iv) rural emergency medical services within that county.
(4) (a) A tax under this section shall be:
(i) except as provided in Subsection (4)(b), administered, collected, and enforced in
accordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies; and
(ii) levied for a period of 10 years and may be reauthorized at the end of the ten-year
period by the county legislative body as provided in Subsection (1).
(b) [
Notwithstanding Subsection (4)(a)(i), a
] 
A
 tax under this section is not subject to
Subsections 
59-12-205
(2) through [
(6)
] 
(7)
.
(c) A county legislative body shall distribute money collected from a tax under this
section quarterly.
(5) The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the [
revenues
] 
revenue
 the commission collects from a tax under
this section.
Section 8. Section 
59-12-804
 is amended to read:
59-12-804.
Imposition of rural city hospital tax -- Base -- Rate -- Administration,
collection, and enforcement of tax -- Administrative charge.
(1) (a) A city legislative body may impose a sales and use tax of up to 1%:
(i) on the transactions described in Subsection 
59-12-103
(1) located within the city;
and
(ii) to fund rural city hospitals in that city.
(b) Notwithstanding Subsection (1)(a)(i), a city 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 (1)(d), amounts paid or charged for food and food
ingredients.
(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
.
(d) A city 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.
(2) (a) Before imposing a tax under Subsection (1)(a), a city legislative body shall
obtain approval to impose the tax from a majority of the:
(i) members of the city legislative body; and
(ii) city's registered voters voting on the imposition of the tax.
(b) The city legislative body shall conduct the election according to the procedures and
requirements of Title 11, Chapter 14, Local Government Bonding Act.
(3) The money collected from a tax imposed under Subsection (1) may only be used to
fund:
(a) ongoing operating expenses of a rural city hospital;
(b) the acquisition of land for a rural city hospital; or
(c) the design, construction, equipping, or furnishing of a rural city hospital.
(4) (a) A tax under this section shall be:
(i) except as provided in Subsection (4)(b), administered, collected, and enforced in
accordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies; and
(ii) levied for a period of 10 years and may be reauthorized at the end of the ten-year
period by the city legislative body as provided in Subsection (1).
(b) [
Notwithstanding Subsection (4)(a)(i), a
] 
A
 tax under this section is not subject to
Subsections 
59-12-205
(2) through [
(6)
] 
(7)
.
(5) The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the [
revenues
] 
revenue
 the commission collects from a tax under
this section.
Section 9. Section 
59-12-1102
 is amended to read:
59-12-1102.
Base -- Rate -- Imposition of tax -- Distribution of revenue --
Administration -- Administrative charge -- Commission requirement to retain an amount
to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal
of tax -- Effective date -- Notice requirements.
(1) (a) (i) Subject to Subsections (2) through (6), and in addition to any other tax
authorized by this chapter, a county may impose by ordinance a county option sales and use tax
of .25% upon the transactions described in Subsection 
59-12-103
(1).
(ii) Notwithstanding Subsection (1)(a)(i), a county may not impose a tax under this
section on 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
.
(b) 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
.
(c) The county option sales and use tax under this section shall be imposed:
(i) upon transactions that are located within the county, including transactions that are
located within municipalities in the county; and
(ii) except as provided in Subsection (1)(d) or (5), beginning on the first day of
January:
(A) of the next calendar year after adoption of the ordinance imposing the tax if the
ordinance is adopted on or before May 25; or
(B) of the second calendar year after adoption of the ordinance imposing the tax if the
ordinance is adopted after May 25.
(d) [
Notwithstanding Subsection (1)(c)(ii), the
] 
The
 county option sales and use tax
under this section shall be imposed:
(i) beginning January 1, 1998, if an ordinance adopting the tax imposed on or before
September 4, 1997; or
(ii) beginning January 1, 1999, if an ordinance adopting the tax is imposed during 1997
but after September 4, 1997.
(2) (a) Before imposing a county option sales and use tax under Subsection (1), a
county shall hold two public hearings on separate days in geographically diverse locations in
the county.
(b) (i) At least one of the hearings required by Subsection (2)(a) shall have a starting
time of no earlier than 6 p.m.
(ii) The earlier of the hearings required by Subsection (2)(a) shall be no less than seven
days after the day the first advertisement required by Subsection (2)(c) is published.
(c) (i) Before holding the public hearings required by Subsection (2)(a), the county
shall advertise:
(A) its intent to adopt a county option sales and use tax;
(B) the date, time, and location of each public hearing; and
(C) a statement that the purpose of each public hearing is to obtain public comments
regarding the proposed tax.
(ii) The advertisement shall be published:
(A) in a newspaper of general circulation in the county once each week for the two
weeks preceding the earlier of the two public hearings; and
(B) on the Utah Public Notice Website created in Section 
63F-1-701
, for two weeks
preceding the earlier of the two public hearings.
(iii) The advertisement described in Subsection (2)(c)(ii)(A) shall be no less than 1/8
page in size, and the type used shall be no smaller than 18 point and surrounded by a 1/4-inch
border.
(iv) The advertisement described in Subsection (2)(c)(ii)(A) may not be placed in that
portion of the newspaper where legal notices and classified advertisements appear.
(v) In accordance with Subsection (2)(c)(ii)(A), whenever possible:
(A) the advertisement shall appear in a newspaper that is published at least five days a
week, unless the only newspaper in the county is published less than five days a week; and
(B) the newspaper selected shall be one of general interest and readership in the
community, and not one of limited subject matter.
(d) The adoption of an ordinance imposing a county option sales and use tax is subject
to a local referendum election and shall be conducted as provided in Title 20A, Chapter 7, Part
6, Local Referenda - Procedures.
(3) (a) Subject to Subsection (5), if the aggregate population of the counties imposing a
county option sales and use tax under Subsection (1) is less than 75% of the state population,
the tax levied under Subsection (1) shall be distributed to the county in which the tax was
collected.
(b) Subject to Subsection (5), if the aggregate population of the counties imposing a
county option sales and use tax under Subsection (1) is greater than or equal to 75% of the state
population:
(i) 50% of the tax collected under Subsection (1) in each county shall be distributed to
the county in which the tax was collected; and
(ii) except as provided in Subsection (3)(c), 50% of the tax collected under Subsection
(1) in each county shall be distributed proportionately among all counties imposing the tax,
based on the total population of each county.
(c) Except as provided in Subsection (5), the amount to be distributed annually to a
county under Subsection (3)(b)(ii), when combined with the amount distributed to the county
under Subsection (3)(b)(i), does not equal at least $75,000, then:
(i) the amount to be distributed annually to that county under Subsection (3)(b)(ii) shall
be increased so that, when combined with the amount distributed to the county under
Subsection (3)(b)(i), the amount distributed annually to the county is $75,000; and
(ii) the amount to be distributed annually to all other counties under Subsection
(3)(b)(ii) shall be reduced proportionately to offset the additional amount distributed under
Subsection (3)(c)(i).
(d) The commission shall establish rules to implement the distribution of the tax under
Subsections (3)(a), (b), and (c).
(4) (a) Except as provided in Subsection (4)(b) or (c), a tax authorized under this part
shall be administered, collected, and enforced 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) [
Notwithstanding Subsection (4)(a), a
] 
A
 tax under this part is not subject to
Subsections 
59-12-205
(2) through [
(6)
] 
(7)
.
(c) (i) Subject to Subsection (4)(c)(ii), the commission shall retain and deposit an
administrative charge in accordance with Section 
59-1-306
 from the [
revenues
] 
revenue
 the
commission collects from a tax under this part.
(ii) Notwithstanding Section 
59-1-306
, the administrative charge described in
Subsection (4)(c)(i) shall be calculated by taking a percentage described in Section 
59-1-306
 of
the distribution amounts resulting after:
(A) the applicable distribution calculations under Subsection (3) have been made; and
(B) the commission retains the amount required by Subsection (5).
(5) (a) Beginning on July 1, 2009, the commission shall calculate and retain a portion
of the sales and use tax collected under this part as provided in this Subsection (5).
(b) For a county that imposes a tax under this part, the commission shall calculate a
percentage each month by dividing the sales and use tax collected under this part for that
month within the boundaries of that county by the total sales and use tax collected under this
part for that month within the boundaries of all of the counties that impose a tax under this part.
(c) For a county that imposes a tax under this part, the commission shall retain each
month an amount equal to the product of:
(i) the percentage the commission determines for the month under Subsection (5)(b)
for the county; and
(ii) $6,354.
(d) The commission shall deposit an amount the commission retains in accordance
with this Subsection (5) into the Qualified Emergency Food Agencies Fund created by Section
35A-8-1009
.
(e) An amount the commission deposits into the Qualified Emergency Food Agencies
Fund shall be expended as provided in Section 
35A-8-1009
.
(6) (a) For purposes of this Subsection (6):
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, County
Consolidations and Annexations.
(ii) "Annexing area" means an area that is annexed into a county.
(b) (i) Except as provided in Subsection (6)(c) or (d), if, on or after July 1, 2004, a
county enacts or repeals a tax under this part:
(A) (I) the enactment shall take effect as provided in Subsection (1)(c); or
(II) the repeal shall take effect 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 (6)(b)(ii) from the county.
(ii) The notice described in Subsection (6)(b)(i)(B) shall state:
(A) that the county will enact or repeal a tax under this part;
(B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and
(D) if the county enacts the tax described in Subsection (6)(b)(ii)(A), the rate of the
tax.
(c) (i) [
The
] 
If the billing period for a transaction begins before the effective date of the
enactment of the tax under Subsection (1), the
 enactment of [
a
] 
the
 tax takes effect on the first
day of the first billing period[
: (A)
] that begins on or after the effective date of the enactment of
the tax[
; and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under Subsection (1).
]
(ii) The repeal of a tax applies to a billing period if the billing statement for the billing
period is [
rendered
] 
produced
 on or after the effective date of the repeal of the tax imposed
under Subsection (1).
(d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
Subsection (6)(b)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under
Subsection (6)(b)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(e) (i) Except as provided in Subsection (6)(f) or (g), if, for an annexation that occurs
on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
part for an annexing area, the enactment or repeal 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 (6)(e)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (6)(e)(i)(B) shall state:
(A) that the annexation described in Subsection (6)(e)(i) will result in an enactment or
repeal of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (6)(e)(ii)(A);
(C) the effective date of the tax described in Subsection (6)(e)(ii)(A); and
(D) the rate of the tax described in Subsection (6)(e)(ii)(A).
(f) (i) [
The
] 
If the billing period for a transaction begins before the effective date of the
enactment of the tax under Subsection (1), the
 enactment of [
a
] 
the
 tax takes effect on the first
day of the first billing period[
: (A)
] that begins on or after the effective date of the enactment of
the tax[
; and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under Subsection (1).
]
(ii) The repeal of a tax applies to a billing period if the billing statement for the billing
period is [
rendered
] 
produced
 on or after the effective date of the repeal of the tax imposed
under Subsection (1).
(g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
Subsection (6)(e)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under
Subsection (6)(e)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
Section 10. Section 
59-12-1302
 is amended to read:
59-12-1302.
Imposition of tax -- Base -- Rate -- Enactment or repeal of tax -- Tax
rate change -- Effective date -- Notice requirements -- Administration, collection, and
enforcement of tax -- Administrative charge.
(1) Beginning on or after January 1, 1998, the governing body of a town may impose a
tax as provided in this part in an amount that does not exceed 1%.
(2) A town may impose a tax as provided in this part if the town imposed a license fee
or tax on businesses based on gross receipts under Section 
10-1-203
 on or before January 1,
1996.
(3) A town imposing a tax under this section shall:
(a) except as provided in Subsection (4), impose the tax on the transactions described
in Subsection 
59-12-103
(1) located within the town; and
(b) provide an effective date for the tax as provided in Subsection (5).
(4) (a) [
Notwithstanding Subsection (3)(a), a
] 
A
 town 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 (4)(c), amounts paid or charged for food and food
ingredients.
(b) For purposes of this Subsection (4), the location of a transaction shall be
determined in accordance with Sections 
59-12-211
 through 
59-12-215
.
(c) A town 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.
(5) (a) For purposes of this Subsection (5):
(i) "Annexation" means an annexation to a town under Title 10, Chapter 2, Part 4,
Annexation.
(ii) "Annexing area" means an area that is annexed into a town.
(b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a
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 (5)(b)(ii) from the town.
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
(A) that the town will enact or repeal a tax or change the rate of a tax under this part;
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
(D) if the town enacts the tax or changes the rate of the tax described in Subsection
(5)(b)(ii)(A), the rate of the tax.
(c) (i) [
The
] 
If the billing period for the transaction begins before the effective date of
the enactment of the tax or the tax rate increase imposed under Subsection (1), the
 enactment
of [
a
] 
the
 tax or [
a
] 
the
 tax rate increase takes effect on the first day of the first billing period[
:
(A)
] that begins on or after the effective date of the enactment of the tax or the tax rate
increase[
; and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Subsection (1).
]
(ii) 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
] 
produced
 on or after the effective date of the
repeal of the tax or the tax rate decrease imposed under Subsection (1).
(d) (i) If a tax due under this chapter 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 (5)(b)(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 (5)(b)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
on or after July 1, 2004, 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 (5)(e)(ii) from the town that annexes the annexing area.
(ii) The notice described in Subsection (5)(e)(i)(B) shall state:
(A) that the annexation described in Subsection (5)(e)(i) will result in an 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 (5)(e)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
(D) if the town enacts the tax or changes the rate of the tax described in Subsection
(5)(e)(ii)(A), the rate of the tax.
(f) (i) [
The
] 
If the billing period for a transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Subsection (1), the
 enactment of [
a
]
the
 tax or [
a
] 
the
 tax rate increase takes effect on the first day of the first billing period[
: (A)
]
that begins on or after the effective date of the enactment of the tax or the tax rate increase[
;
and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Subsection (1).
]
(ii) 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
] 
produced
 on or after the effective date of the
repeal of the tax or the tax rate decrease imposed under Subsection (1).
(g) (i) If a tax due under this chapter 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 (5)(e)(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 (5)(e)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(6) The commission shall:
(a) distribute the [
revenues
] 
revenue
 generated by the tax under this section to the town
imposing the tax; and
(b) except as provided in Subsection (8), administer, collect, and enforce the tax
authorized under this section 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.
(7) The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the [
revenues
] 
revenue
 the commission collects from a tax under
this part.
(8) [
Notwithstanding Subsection (6)(b), a
] 
A
 tax under this section is not subject to
Subsections 
59-12-205
(2) through [
(6)
] 
(7)
.
Section 11. Section 
59-12-1402
 is amended to read:
59-12-1402.
Opinion question election -- Base -- Rate -- Imposition of tax --
Expenditure of revenue -- Enactment or repeal of tax -- Effective date -- Notice
requirements.
(1) (a) Subject to the other provisions of this section, a city or town legislative body
subject to this part may submit an opinion question to the residents of that city or town, by
majority vote of all members of the legislative body, so that each resident of the city or town
has an opportunity to express the resident's opinion on the imposition of a local sales and use
tax of .1% on the transactions described in Subsection 
59-12-103
(1) located within the city or
town, to:
(i) fund cultural facilities, recreational facilities, and zoological facilities and botanical
organizations, cultural organizations, and zoological organizations in that city or town; or
(ii) provide funding for a botanical organization, cultural organization, or zoological
organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in
furtherance of the botanical organization's, cultural organization's, or zoological organization's
primary purpose.
(b) The opinion question required by this section shall state:
"Shall (insert the name of the city or town), Utah, be authorized to impose a .1% sales
and use tax for (list the purposes for which the [
revenues
] 
revenue
 collected from the sales and
use tax shall be expended)?"
(c) [
Notwithstanding Subsection (1)(a), a
] 
A
 city or town legislative body may not
impose a tax under this section:
(i) if the county in which the city or town is located imposes a tax under Part 7, County
Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or
Facilities;
(ii) on 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
(iii) except as provided in Subsection (1)(e), on amounts paid or charged for food and
food ingredients.
(d) 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
.
(e) 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.
(f) Except as provided in Subsection (6), the election shall be held at a regular general
election or a municipal general election, as those terms are defined in Section 
20A-1-102
, and
shall follow the procedures outlined in Title 11, Chapter 14, Local Government Bonding Act.
(2) If the city or town legislative body determines that a majority of the city's or town's
registered voters voting on the imposition of the tax have voted in favor of the imposition of
the tax as prescribed in Subsection (1), the city or town legislative body may impose the tax by
a majority vote of all members of the legislative body.
(3) Subject to Section 
59-12-1403
, [
revenues
] 
revenue
 collected from a tax imposed
under Subsection (2) shall be expended:
(a) to finance cultural facilities, recreational facilities, and zoological facilities within
the city or town or within the geographic area of entities that are parties to an interlocal
agreement, to which the city or town is a party, providing for cultural facilities, recreational
facilities, or zoological facilities;
(b) to finance ongoing operating expenses of:
(i) recreational facilities described in Subsection (3)(a) within the city or town or
within the geographic area of entities that are parties to an interlocal agreement, to which the
city or town is a party, providing for recreational facilities; or
(ii) botanical organizations, cultural organizations, and zoological organizations within
the city or town or within the geographic area of entities that are parties to an interlocal
agreement, to which the city or town is a party, providing for the support of botanical
organizations, cultural organizations, or zoological organizations; and
(c) as stated in the opinion question described in Subsection (1).
(4) (a) Except as provided in Subsection (4)(b), a tax authorized under this part shall
be:
(i) administered, collected, and enforced in accordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies; and
(ii) (A) levied for a period of eight years; and
(B) may be reauthorized at the end of the eight-year period in accordance with this
section.
(b) (i) If a tax under this part is imposed for the first time on or after July 1, 2011, the
tax shall be levied for a period of 10 years.
(ii) If a tax under this part is reauthorized in accordance with Subsection (4)(a) on or
after July 1, 2011, the tax shall be reauthorized for a ten-year period.
(c) A tax under this section is not subject to Subsections 
59-12-205
(2) through [
(6)
]
(7)
.
(5) (a) For purposes of this Subsection (5):
(i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
4, Annexation.
(ii) "Annexing area" means an area that is annexed into a city or town.
(b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a city
or town enacts or repeals a tax under this part, the enactment or repeal 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 (5)(b)(ii) from the city or town.
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
(A) that the city or town will enact or repeal a tax under this part;
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
(D) if the city or town enacts the tax described in Subsection (5)(b)(ii)(A), the rate of
the tax.
(c) (i) [
The
] 
If the billing period for a transaction begins before the effective date of the
enactment of the tax under this section, the
 enactment of [
a
] 
the
 tax takes effect on the first day
of the first billing period[
: (A)
] that begins on or after the effective date of the enactment of the
tax[
; and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under this section.
]
(ii) The repeal of a tax applies to a billing period if the billing statement for the billing
period is [
rendered
] 
produced
 on or after the effective date of the repeal of the tax imposed
under this section.
(d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
Subsection (5)(b)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under
Subsection (5)(b)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
part for an annexing area, the enactment or repeal 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 (5)(e)(ii) from the city or town that annexes the annexing area.
(ii) The notice described in Subsection (5)(e)(i)(B) shall state:
(A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
repeal a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
(D) the rate of the tax described in Subsection (5)(e)(ii)(A).
(f) (i) [
The
] 
If the billing period for a transaction begins before the effective date of the
enactment of the tax under this section, the
 enactment of [
a
] 
the
 tax takes effect on the first day
of the first billing period[
: (A)
] that begins on or after the effective date of the enactment of the
tax[
; and
]
.
[
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under this section.
]
(ii) The repeal of a tax applies to a billing period if the billing statement for the billing
period is [
rendered
] 
produced
 on or after the effective date of the repeal of the tax imposed
under this section.
(g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of
sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in
Subsection (5)(e)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under
Subsection (5)(e)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(6) (a) Before a city or town legislative body submits an opinion question to the
residents of the city or town under Subsection (1), the city or town legislative body shall:
(i) submit to the county legislative body in which the city or town is located a written
notice of the intent to submit the opinion question to the residents of the city or town; and
(ii) receive from the county legislative body:
(A) a written resolution passed by the county legislative body stating that the county
legislative body is not seeking to impose a tax under Part 7, County Option Funding for
Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
(B) a written statement that in accordance with Subsection (6)(b) the results of a county
opinion question submitted to the residents of the county under Part 7, County Option Funding
for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city
or town legislative body to submit the opinion question to the residents of the city or town in
accordance with this part.
(b) (i) Within 60 days after the day the county legislative body receives from a city or
town legislative body described in Subsection (6)(a) the notice of the intent to submit an
opinion question to the residents of the city or town, the county legislative body shall provide
the city or town legislative body:
(A) the written resolution described in Subsection (6)(a)(ii)(A); or
(B) written notice that the county legislative body will submit an opinion question to
the residents of the county under Part 7, County Option Funding for Botanical, Cultural,
Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under
that part.
(ii) If the county legislative body provides the city or town legislative body the written
notice that the county legislative body will submit an opinion question as provided in
Subsection (6)(b)(i)(B), the county legislative body shall submit the opinion question by no
later than, from the date the county legislative body sends the written notice, the later of:
(A) a 12-month period;
(B) the next regular primary election; or
(C) the next regular general election.
(iii) Within 30 days of the date of the canvass of the election at which the opinion
question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the
city or town legislative body described in Subsection (6)(a) written results of the opinion
question submitted by the county legislative body under Part 7, County Option Funding for
Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, indicating that:
(A) (I) the city or town legislative body may not impose a tax under this part because a
majority of the county's registered voters voted in favor of the county imposing the tax and the
county legislative body by a majority vote approved the imposition of the tax; or
(II) for at least 12 months from the date the written results are submitted to the city or
town legislative body, the city or town legislative body may not submit to the county legislative
body a written notice of the intent to submit an opinion question under this part because a
majority of the county's registered voters voted against the county imposing the tax and the
majority of the registered voters who are residents of the city or town described in Subsection
(6)(a) voted against the imposition of the county tax; or
(B) the city or town legislative body may submit the opinion question to the residents
of the city or town in accordance with this part because although a majority of the county's
registered voters voted against the county imposing the tax, the majority of the registered voters
who are residents of the city or town voted for the imposition of the county tax.
(c) Notwithstanding Subsection (6)(b), at any time a county legislative body may
provide a city or town legislative body described in Subsection (6)(a) a written resolution
passed by the county legislative body stating that the county legislative body is not seeking to
impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and
Zoological Organizations or Facilities, which permits the city or town legislative body to
submit under Subsection (1) an opinion question to the city's or town's residents.
Section 12. Section 
59-12-2103
 is amended to read:
59-12-2103.
Imposition of tax -- Base -- Rate -- Expenditure of revenue 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
] 
revenue
 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
] 
revenue
.
(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
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
] 
revenue
 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)
] 
(7)
.
(6) The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the [
revenues
] 
revenue
 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
] 
the
 tax or [
a
] 
the
 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
] 
the
 tax or [
a
]
the
 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
] 
the
 tax or [
a
]
the
 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."
Section 13. Section 
59-12-2206
 is amended to read:
59-12-2206.
Administration, collection, and enforcement of a sales and use tax
under this part -- Transmission of revenue monthly by electronic funds transfer --
Transfer of revenue to a public transit district or eligible political subdivision.
(1) Except as provided in Subsection (2), the commission shall administer, collect, and
enforce a sales and use tax imposed under this part.
(2) The commission shall administer, collect, and enforce a sales and use tax imposed
under this part in accordance with:
(a) the same procedures used to administer, collect, and enforce a tax under:
(i) Part 1, Tax Collection; or
(ii) Part 2, Local Sales and Use Tax Act; and
(b) Chapter 1, General Taxation Policies.
(3) A sales and use tax under this part is not subject to Subsections 
59-12-205
(2)
through [
(6)
] 
(7)
.
(4) Subject to Section 
59-12-2207
 and except as provided in Subsection (5) or another
provision of this part, the state treasurer shall transmit [
revenues
] 
revenue
 collected within a
county, city, or town from a sales and use tax under this part to the county, city, or town
legislative body monthly by electronic funds transfer.
(5) Subject to Section 
59-12-2207
, the state treasurer shall transfer [
revenues
] 
revenue
collected within a county, city, or town from a sales and use tax under this part directly to a
public transit district organized under Title 17B, Chapter 2a, Part 8, Public Transit District Act,
or an eligible political subdivision as defined in Section 
59-12-2219
, if the county, city, or
town legislative body:
(a) provides written notice to the state treasurer requesting the transfer; and
(b) designates the public transit district or eligible political subdivision to which the
county, city, or town legislative body requests the state treasurer to transfer the [
revenues
]
revenue
.