Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 169 (2018GS)

Sponsor

Sen. Bramble, C.

Final action

Governor Signed 3/22/2018

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• enacts an age-based uniform statewide fee for motor homes; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

MOTOR HOME STATEWIDE FEE AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Curtis S. Bramble
House Sponsor: 
Mike Schultz
LONG TITLE
General Description:
This bill modifies provisions related to the uniform statewide fee for a motor home.
Highlighted Provisions:
This bill:
▸ enacts an age-based uniform statewide fee for motor homes; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
59-2-405.3
, as last amended by Laws of Utah 2011, Chapter 180
59-2-407
, as last amended by Laws of Utah 2005, Chapters 217 and 244
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-405.3
 is amended to read:
59-2-405.3.
Uniform statewide fee on motor homes -- Distribution of revenues.
(1) For purposes of this section, "motor home" means:
(a) a motor home, as defined in Section 
13-14-102
, that is required to be registered
with the state; or
(b) a self-propelled vehicle that is:
(i) modified for primary use as a temporary dwelling for travel, recreational, or
vacation use; and
(ii) required to be registered with the state.
(2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6),
[
beginning on January 1, 2006,
] a motor home is:
(a) exempt from the tax imposed by Section 
59-2-103
; and
(b) in lieu of the tax imposed by Section 
59-2-103
, subject to a uniform statewide [
fee
as provided
] 
fee described
 in Subsection (3).
[
(3) The uniform statewide fee described in Subsection (2)(b) is:
]
[
(a) beginning on January 1, 2006, and ending December 31, 2007, 1.25% of the fair
market value of the motor home, as established by the commission; and
]
[
(b) beginning on January 1, 2008, 1% of the fair market value of the motor home, as
established by the commission.
]
(3) The uniform statewide fee for a motor home is:
Age of Motor Home
Uniform Statewide Fee
or more years
$90
or more years but less than 15 years
$180
or more years but less than 12 years
$315
or more years but less than 9 years
$425
or more years but less than 6 years
$540
Less than 3 years
$690
(4) [
(a)
] Notwithstanding Section 
59-2-407
 [
and subject to Subsection (4)(b)
], a motor
home subject to the uniform statewide fee imposed by this section that is brought into the state
shall, as a condition of registration, be subject to the uniform statewide fee unless all property
taxes or uniform fees imposed by the state of origin have been paid for the current calendar
year.
[
(b) Subsection (4)(a) does not apply to a motor home that is:
]
[
(i) brought into the state for the sole purpose of selling the motor home to a licensed
dealer; and
]
[
(ii) purchased for resale by a person licensed as a dealer under Section 
41-3-201
.
]
(5) (a) Each county shall distribute the revenue collected by the county from the
uniform statewide fee imposed by this section to each taxing entity in which each motor home
subject to the uniform statewide fee is located in the same proportion in which revenue
collected from the ad valorem property tax is distributed.
(b) Each taxing entity described in Subsection (5)(a) that receives revenue from the
uniform statewide fee imposed by this section shall distribute the revenue in the same
proportion in which revenue collected from the ad valorem property tax is distributed.
(6) An appeal relating to the uniform statewide fee imposed on a motor home by this
section shall be filed pursuant to Section 
59-2-1005
.
Section 2. Section 
59-2-407
 is amended to read:
59-2-407.
Administration of uniform fees.
(1) (a) Except as provided in Subsection 
59-2-405
(4) or 
59-2-405.3
(4), the uniform fee
authorized in Sections 
59-2-404
, 
59-2-405
, and 
59-2-405.3
 shall be assessed at the same time
and in the same manner as ad valorem personal property taxes under Chapter 2, Part 13,
Collection of Taxes, except that in listing personal property subject to the uniform fee with real
property as permitted by Section 
59-2-1302
, the assessor or, if this duty has been reassigned in
an ordinance under Section 
17-16-5.5
, the treasurer shall list only the amount of the uniform
fee due, and not the taxable value of the property subject to the uniform fee.
(b) Except as provided in [
Subsection
] 
Subsections
59-2-405.1
(4), 
59-2-405.2
(5), and
59-2-405.3
(4),
 the uniform fee imposed by Section 
59-2-405.1
, 
59-2-405.2
, or 
59-2-405.3
 shall
be assessed at the time of:
(i) registration as defined in Section 
41-1a-102
; and
(ii) renewal of registration.
[
(c) Except as provided in Subsection 
59-2-405.2
(4), the uniform statewide fee
imposed by Section 
59-2-405.2
 shall be assessed at the time of:
]
[
(i) registration as defined in Section 
41-1a-102
; and
]
[
(ii) renewal of registration.
]
(2) The remedies for nonpayment of the uniform fees authorized by Sections 
59-2-404
,
59-2-405
, 
59-2-405.1
, 
59-2-405.2
, and 
59-2-405.3
 shall be the same as those provided in
Chapter 2, Part 13, Collection of Taxes, for nonpayment of ad valorem personal property taxes.
Section 3. 
Effective date.
This bill takes effect on January 1, 2019.