Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 235 Sixth Substitute (2018GS)

Sponsor

Sen. Davis, G.

Final action

Governor Signed 3/19/2018

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• allows redevelopment agencies to transfer funds to a county or municipality under certain circumstances;
• modifies the membership of the Homeless Coordinating Committee;
• defines terms;
• creates an application process for certain municipalities with homeless shelters to obtain Homeless Shelter Cities Mitigation Restricted Account funds to employ and equip additional personnel to provide public safety services;
• creates a grant program with funds from the Homeless Shelter Cities Mitigation Restricted Account for a municipality with a homeless shelter to pay for programs to mitigate the impact of the homeless shelter and for the Department of Public Safety to employ additional personnel to provide public safety;
• requires the State Tax Commission to deposit a percentage of a county's or municipality's local option sales and use tax revenue into the Homeless Shelter Cities Mitigation Restricted Account;
• directs the Department of Workforce Services on how to disburse funds from the Homeless Shelter Cities Mitigation Restricted Account; and
• makes technical changes.

Every vote on this bill

Bill text

HOMELESS SHELTER FUNDING AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Gene Davis
House Sponsor: 
Steve Eliason
LONG TITLE
General Description:
This bill creates the Homeless Shelter Cities Mitigation Restricted Account and
authorizes the use of the restricted account's funds.
Highlighted Provisions:
This bill:
▸ allows redevelopment agencies to transfer funds to a county or municipality under
certain circumstances;
▸ modifies the membership of the Homeless Coordinating Committee;
▸ defines terms;
▸ creates an application process for certain municipalities with homeless shelters to
obtain Homeless Shelter Cities Mitigation Restricted Account funds to employ and
equip additional personnel to provide public safety services;
▸ creates a grant program with funds from the Homeless Shelter Cities Mitigation
Restricted Account for a municipality with a homeless shelter to pay for programs
to mitigate the impact of the homeless shelter and for the Department of Public
Safety to employ additional personnel to provide public safety;
▸ requires the State Tax Commission to deposit a percentage of a county's or
municipality's local option sales and use tax revenue into the Homeless Shelter
Cities Mitigation Restricted Account;
▸ directs the Department of Workforce Services on how to disburse funds from the
Homeless Shelter Cities Mitigation Restricted Account; and
▸ makes technical changes.
Money Appropriated in this Bill:
This bill appropriates in fiscal year 2019:
▸ to the Department of Workforce Services - Housing and Community Development
- Homeless Shelter Cities Mitigation Program, as a one-time appropriation:
• from the Homeless Shelter Cities Mitigation Restricted Account, One-time,
$2,500,000.
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
17C-1-409
, as last amended by Laws of Utah 2016, Chapter 350
17C-1-411
, as last amended by Laws of Utah 2016, Chapter 350
17C-1-412
, as last amended by Laws of Utah 2016, Chapter 350
35A-8-601
, as last amended by Laws of Utah 2016, Chapter 278
59-12-205
, as last amended by Laws of Utah 2017, Chapters 230 and 385
59-12-302
, as last amended by Laws of Utah 2016, Chapter 364
59-12-354
, as last amended by Laws of Utah 2016, Chapter 364
59-12-403
, as last amended by Laws of Utah 2016, Chapter 364
59-12-603
, as last amended by Laws of Utah 2017, Chapter 178
59-12-703
, as last amended by Laws of Utah 2017, Chapters 181 and 422
59-12-802
, as last amended by Laws of Utah 2017, Chapter 422
59-12-804
, as last amended by Laws of Utah 2017, Chapter 422
59-12-1102
, as last amended by Laws of Utah 2016, Chapter 364
59-12-1302
, as last amended by Laws of Utah 2017, Chapter 422
59-12-1402
, as last amended by Laws of Utah 2017, Chapter 422
59-12-2103
, as last amended by Laws of Utah 2017, Chapter 422
59-12-2206
, as last amended by Laws of Utah 2017, Chapter 160
ENACTS:
35A-8-606
, Utah Code Annotated 1953
35A-8-607
, Utah Code Annotated 1953
35A-8-608
, Utah Code Annotated 1953
35A-8-609
, Utah Code Annotated 1953
63J-1-801
, Utah Code Annotated 1953
63J-1-802
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
17C-1-409
 is amended to read:
17C-1-409.
Allowable uses of agency funds.
(1) (a) An agency may use agency funds:
(i) for any purpose authorized under this title;
(ii) for administrative, overhead, legal, or other operating expenses of the agency,
including consultant fees and expenses under Subsection 
17C-2-102
(1)(b)(ii)(B) or funding for
a business resource center;
(iii) to pay for, including financing or refinancing, all or part of:
(A) project area development in a project area, including environmental remediation
activities occurring before or after adoption of the project area plan;
(B) housing-related expenditures, projects, or programs as described in Section
17C-1-411
 or 
17C-1-412
;
(C) an incentive or other consideration paid to a participant under a participation
agreement;
(D) subject to Subsections (1)(c) and (4), the value of the land for and the cost of the
installation and construction of any publicly owned building, facility, structure, landscaping, or
other improvement within the project area from which the project area funds are collected; or
(E) the cost of the installation of publicly owned infrastructure and improvements
outside the project area from which the project area funds are collected if the board and the
community legislative body determine by resolution that the publicly owned infrastructure and
improvements benefit the project area; [
or
]
(iv) in an urban renewal project area that includes some or all of an inactive industrial
site and subject to Subsection (1)(e), to reimburse the Department of Transportation created
under Section 
72-1-201
, or a public transit district created under Title 17B, Chapter 2a, Part 8,
Public Transit District Act, for the cost of:
(A) construction of a public road, bridge, or overpass;
(B) relocation of a railroad track within the urban renewal project area; or
(C) relocation of a railroad facility within the urban renewal project area[
.
]
; or
(v) subject to Subsection (5), to transfer funds to a community that created the agency.
(b) The determination of the board and the community legislative body under
Subsection (1)(a)(iii)(E) regarding benefit to the project area shall be final and conclusive.
(c) An agency may not use project area funds received from a taxing entity for the
purposes stated in Subsection (1)(a)(iii)(D) under an urban renewal project area plan, an
economic development project area plan, or a community reinvestment project area plan
without the community legislative body's consent.
(d) (i) Subject to Subsection (1)(d)(ii), an agency may loan project area funds from a
project area fund to another project area fund if:
(A) the board approves; and
(B) the community legislative body approves.
(ii) An agency may not loan project area funds under Subsection (1)(d)(i) unless the
projections for agency funds are sufficient to repay the loan amount.
(iii) A loan described in Subsection (1)(d) is not subject to Title 10, Chapter 5,
Uniform Fiscal Procedures Act for Utah Towns, Title 10, Chapter 6, Uniform Fiscal
Procedures Act for Utah Cities, Title 17, Chapter 36, Uniform Fiscal Procedures Act for
Counties, or Title 17B, Chapter 1, Part 6, Fiscal Procedures for Local Districts.
(e) Before an agency may pay any tax increment or sales tax revenue under Subsection
(1)(a)(iv), the agency shall enter into an interlocal agreement defining the terms of the
reimbursement with:
(i) the Department of Transportation; or
(ii) a public transit district.
(2) (a) Sales and use tax revenue that an agency receives from a taxing entity is not
subject to the prohibition or limitations of Title 11, Chapter 41, Prohibition on Sales and Use
Tax Incentive Payments Act.
(b) An agency may use sales and use tax revenue that the agency receives under an
interlocal agreement under Section 
17C-4-201
 or 
17C-5-204
 for the uses authorized in the
interlocal agreement.
(3) (a) An agency may contract with the community that created the agency or another
public entity to use agency funds to reimburse the cost of items authorized by this title to be
paid by the agency that are paid by the community or other public entity.
(b) If land is acquired or the cost of an improvement is paid by another public entity
and the land or improvement is leased to the community, an agency may contract with and
make reimbursement from agency funds to the community.
(4) Notwithstanding any other provision of this title, an agency may not use project
area funds to construct a local government building unless the taxing entity committee or each
taxing entity party to an interlocal agreement with the agency consents.
(5) For the purpose of offsetting the community's annual local contribution to the
Homeless Shelter Cities Mitigation Restricted Account, the total amount an agency transfers in
a calendar year to a community under Subsections (1)(a)(v), 
17C-1-411
(1)(d), and
17C-1-412
(1)(a)(x) may not exceed the community's annual local contribution as defined in
Section 
35A-8-606
.
Section 2. Section 
17C-1-411
 is amended to read:
17C-1-411.
Use of project area funds for housing-related improvements and for
relocating mobile home park residents -- Funds to be held in separate accounts.
(1) An agency may use project area funds:
(a) to pay all or part of the value of the land for and the cost of installation,
construction, or rehabilitation of any housing-related building, facility, structure, or other
housing improvement, including infrastructure improvements related to housing, located in any
project area within the agency's boundaries;
(b) outside of a project area for the purpose of:
(i) replacing housing units lost by project area development; or
(ii) increasing, improving, or preserving the affordable housing supply within the
boundary of the agency; [
or
]
(c) for relocating mobile home park residents displaced by project area development,
whether inside or outside a project area[
.
]
; or
(d) subject to Subsection (4), to transfer funds to a community that created the agency.
(2) (a) Each agency shall create a housing fund and separately account for project area
funds allocated under this section.
(b) Interest earned by the housing fund described in Subsection (2)(a), and any
payments or repayments made to the agency for loans, advances, or grants of any kind from the
housing fund, shall accrue to the housing fund.
(c) An agency that designates a housing fund under this section shall use the housing
fund for the purposes set forth in this section or Section 
17C-1-412
.
(3) An agency may lend, grant, or contribute funds from the housing fund to a person,
public entity, housing authority, private entity or business, or nonprofit corporation for
affordable housing or homeless assistance.
(4) For the purpose of offsetting the community's annual local contribution to the
Homeless Shelter Cities Mitigation Restricted Account, the total amount an agency transfers in
a calendar year to a community under Subsections (1)(d), 
17C-1-409
(1)(a)(v), and
17C-1-412
(1)(a)(x) may not exceed the community's annual local contribution as defined in
Section 
35A-8-606
.
Section 3. Section 
17C-1-412
 is amended to read:
17C-1-412.
Use of housing allocation -- Separate accounting required -- Issuance
of bonds for housing -- Action to compel agency to provide housing allocation.
(1) (a) An agency shall use the agency's housing allocation, if applicable, to:
(i) pay part or all of the cost of land or construction of income targeted housing within
the boundary of the agency, if practicable in a mixed income development or area;
(ii) pay part or all of the cost of rehabilitation of income targeted housing within the
boundary of the agency;
(iii) lend, grant, or contribute money to a person, public entity, housing authority,
private entity or business, or nonprofit corporation for income targeted housing within the
boundary of the agency;
(iv) plan or otherwise promote income targeted housing within the boundary of the
agency;
(v) pay part or all of the cost of land or installation, construction, or rehabilitation of
any building, facility, structure, or other housing improvement, including infrastructure
improvements, related to housing located in a project area where blight has been found to exist;
(vi) replace housing units lost as a result of the project area development;
(vii) make payments on or establish a reserve fund for bonds:
(A) issued by the agency, the community, or the housing authority that provides
income targeted housing within the community; and
(B) all or part of the proceeds of which are used within the community for the purposes
stated in Subsection (1)(a)(i), (ii), (iii), (iv), (v), or (vi);
(viii) if the community's fair share ratio at the time of the first adoption of the project
area budget is at least 1.1 to 1.0, make payments on bonds:
(A) that were previously issued by the agency, the community, or the housing authority
that provides income targeted housing within the community; and
(B) all or part of the proceeds of which were used within the community for the
purposes stated in Subsection (1)(a)(i), (ii), (iii), (iv), (v), or (vi); [
or
]
(ix) relocate mobile home park residents displaced by project area development[
.
]
; or
(x) subject to Subsection (6), transfer funds to a community that created the agency.
(b) As an alternative to the requirements of Subsection (1)(a), an agency may pay all or
any portion of the agency's housing allocation to:
(i) the community for use as described in Subsection (1)(a);
(ii) a housing authority that provides income targeted housing within the community
for use in providing income targeted housing within the community;
(iii) a housing authority established by the county in which the agency is located for
providing:
(A) income targeted housing within the county;
(B) permanent housing, permanent supportive housing, or a transitional facility, as
defined in Section 
35A-5-302
, within the county; or
(C) homeless assistance within the county; or 
(iv) the Olene Walker Housing Loan Fund, established under Title 35A, Chapter 8,
Part 5, Olene Walker Housing Loan Fund, for use in providing income targeted housing within
the community.
(2) The agency shall create a housing fund and separately account for the agency's
housing allocation, together with all interest earned by the housing allocation and all payments
or repayments for loans, advances, or grants from the housing allocation.
(3) An agency may:
(a) issue bonds to finance a housing-related project under this section, including the
payment of principal and interest upon advances for surveys and plans or preliminary loans;
and
(b) issue refunding bonds for the payment or retirement of bonds under Subsection
(3)(a) previously issued by the agency.
(4) (a) Except as provided in Subsection (4)(b), an agency shall allocate money to the
housing fund each year in which the agency receives sufficient tax increment to make a
housing allocation required by the project area budget.
(b) Subsection (4)(a) does not apply in a year in which tax increment is insufficient.
(5) (a) Except as provided in Subsection (4)(b), if an agency fails to provide a housing
allocation in accordance with the project area budget and, if applicable, the housing plan
adopted under Subsection 
17C-2-204
(2), the loan fund board may bring legal action to compel
the agency to provide the housing allocation.
(b) In an action under Subsection (5)(a), the court:
(i) shall award the loan fund board reasonable attorney fees, unless the court finds that
the action was frivolous; and
(ii) may not award the agency the agency's attorney fees, unless the court finds that the
action was frivolous.
(6) For the purpose of offsetting the community's annual local contribution to the
Homeless Shelter Cities Mitigation Restricted Account, the total amount an agency transfers in
a calendar year to a community under Subsections (1)(a)(x), 
17C-1-409
(1)(a)(v), and
17C-1-411
(1)(d) may not exceed the community's annual local contribution as defined in
Section 
35A-8-606
.
Section 4. Section 
35A-8-601
 is amended to read:
35A-8-601.
Creation.
(1) There is created within the division the Homeless Coordinating Committee.
(2) (a) The committee shall consist of the following members :
(i) the lieutenant governor or the lieutenant governor's designee;
(ii) the state planning coordinator or the coordinator's designee;
(iii) the state superintendent of public instruction or the superintendent's designee;
(iv) the chair of the board of trustees of the Utah Housing Corporation or the chair's
designee;
(v) the executive director of the Department of Workforce Services or the executive
director's designee; 
(vi) the executive director of the Department of Corrections or the executive director's
designee;
(vii) the executive director of the Department of Health or the executive director's
designee;
(viii) the executive director of the Department of Human Services or the executive
director's designee;
(ix) the mayor of Salt Lake City[
; and
] 
or the mayor's designee;
(x) the mayor of Salt Lake County[
.
] 
or the mayor's designee;
(xi) the mayor of Ogden or the mayor's designee;
(xii) the mayor of Midvale or the mayor's designee;
(xiii) the mayor of St. George or the mayor's designee; and
(xiv) the mayor of South Salt Lake or the mayor's designee.
(b) (i) The lieutenant governor shall serve as the chair of the committee.
(ii) The lieutenant governor may appoint a vice chair from among committee members,
who shall conduct committee meetings in the absence of the lieutenant governor.
(3) The governor may appoint as members of the committee:
(a) representatives of local governments, local housing authorities, local law
enforcement agencies;
(b) representatives of federal and private agencies and organizations concerned with
the homeless, persons with a mental illness, the elderly, single-parent families, persons with a
substance use disorder, and persons with a disability; and
(c) a resident of Salt Lake County.
(4) (a) Except as required by Subsection (4)(b), as terms of current committee members
appointed under Subsection (3) expire, the governor shall appoint each new member or
reappointed member to a four-year term.
(b) Notwithstanding the requirements of Subsection (4)(a), the governor shall, at the
time of appointment or reappointment, adjust the length of terms to ensure that the terms of
committee members are staggered so that approximately half of the committee is appointed
every two years.
(c) A member appointed under Subsection (3) may not be appointed to serve more than
three consecutive terms.
(5) When a vacancy occurs in the membership for any reason, the replacement is
appointed for the unexpired term.
(6) A member may not receive compensation or benefits for the member's service, but
may receive per diem and travel expenses in accordance with:
(a) Section 
63A-3-106
;
(b) Section 
63A-3-107
; and
(c) rules made by the Division of Finance pursuant to Sections 
63A-3-106
 and
63A-3-107
.
Section 5. Section 
35A-8-606
 is enacted to read:
 35A-8-606.
Homeless Shelter Cities Mitigation Restricted Account.
(1) As used in this section:
(a) "Annual local contribution" means:
(i) for a participating local government, the lesser of $200,000 or an amount equal to
1.8% of the participating local government's tax revenue distribution amount under Subsection
59-12-205
(2)(a) for the previous fiscal year; or
(ii) for an eligible municipality or a grant eligible entity that is certified in accordance
with Section 
35A-8-609
, $0.
(b) "Eligible municipality" means the same as that term is defined in Section
35A-8-607
.
(c) "Grant eligible entity" means the same as that term is defined in Section 
35A-8-608
.
(d) "Participating local government" means a county or municipality, as defined in
Section 
10-1-104
, that is not an eligible municipality or grant eligible entity as certified by the
department in accordance with Section 
35A-8-609
.
(2) There is created a restricted account within the General Fund known as the
Homeless Shelter Cities Mitigation Restricted Account.
(3) The account shall be funded by:
(a) local sales and use tax revenue deposited into the account in accordance with
Section 
59-12-205
; and
(b) interest earned on the account.
(4) (a) The department shall administer the account.
(b) Subject to appropriation, the department shall disburse funds from the account to:
(i) eligible municipalities in accordance with Sections 
35A-8-607
 and 
63J-1-802
; and
(ii) grant eligible entities in accordance with Sections 
35A-8-608
 and 
63J-1-802
.
Section 6. Section 
35A-8-607
 is enacted to read:
 35A-8-607.
Eligible municipality application process for Homeless Shelter Cities
Mitigation Restricted Account funds.
(1) As used in this section:
(a) "Account" means the restricted account created in Section 
35A-8-606
.
(b) "Committee" means the Homeless Coordinating Committee created in this part.
(c) "Eligible municipality" means a city of the third, fourth, or fifth class, a town, or a
metro township that:
(i) has, or is proposed to have, a homeless shelter within the city's, town's, or metro
township's geographic boundaries;
(ii) due to the location of a homeless shelter within the city's, town's, or metro
township's geographic boundaries, needs more public safety services than the city, town, or
metro township needed before the location of the homeless shelter within the city's, town's, or
metro township's geographic boundaries; and
(iii) is certified as an eligible municipality in accordance with Section 
35A-8-609
.
(d) "Homeless shelter" means a facility that:
(i) provides or is proposed to provide temporary shelter to homeless individuals;
(ii) has or is proposed to have the capacity to provide temporary shelter to at least 200
individuals per night; and
(iii) operates year-round and is not subject to restrictions that limit the hours, days,
weeks, or months of operation.
(e) "Public safety services" means law enforcement, emergency medical services, and
fire protection.
(2) (a) An eligible municipality may request account funds to employ and equip
additional personnel to provide public safety services in and around a homeless shelter within
the eligible municipality's geographic boundaries.
(b) (i) An eligible municipality that builds or has proposed to build a homeless shelter
on or after July 1, 2018, shall be eligible to receive at least 40% of the account funds, if the
eligible municipality meets the requirements of this section.
(ii) An eligible municipality that built a homeless shelter on or before June 30, 2018,
shall be eligible to receive at least 20% of the account funds, if the eligible municipality meets
the requirements of this section.
(3) (a) This Subsection (3) applies to an eligible municipality's request for account
funds for the fiscal year beginning on July 1, 2018, only.
(b) An eligible municipality may make a request for account funds by:
(i) sending an electronic copy of the request to the committee before the first meeting
of the committee on or after July 1, 2018; and
(ii) appearing at the first meeting of the committee on or after July 1, 2018, to present
the request.
(c) The request described in Subsection (3)(b) shall contain:
(i) data relating to the eligible municipality's public safety services for the last fiscal
year before a homeless shelter was located or proposed to be located within the eligible
municipality's boundaries, including:
(A) crime statistics; and
(B) calls for public safety services;
(ii) data showing the eligible municipality's need for public safety services in the next
fiscal year;
(iii) a summary of the eligible municipality's proposed use of account funds; and
(iv) a copy of the eligible municipality's budget, which includes a request in a specific
amount for additional personnel to provide public safety services.
(d) The committee shall evaluate a request made in accordance with this Subsection (3)
using the following factors:
(i) the strength and reliability of the data that the eligible municipality provides to
support the request;
(ii) the availability of alternative funding for the eligible municipality to address the
eligible municipality's need for public safety services; and
(iii) any other considerations identified by the committee.
(e) (i) After making the evaluation described in Subsection (3)(d) and subject to
appropriation, the committee shall vote to:
(A) fund the eligible municipality's request; or
(B) fund the eligible municipality's request at a reduced level, as determined by the
committee.
(ii) The committee shall support the vote described in Subsection (3)(e)(i) with
findings on each of the factors described in Subsection (3)(d).
(f) (i) An eligible municipality that receives an award of account funds under this
Subsection (3) shall submit an invoice of the eligible municipality's expenses, with supporting
documentation, to the department monthly for reimbursement.
(ii) Each month, beginning in January 2019, the department shall disburse the revenue
in the account to reimburse the eligible municipality that submits the information described in
Subsection (3)(f)(i) for the amount on the invoice or contract.
(4) (a) This Subsection (4) applies to a fiscal year beginning on or after July 1, 2019.
(b) (i) The committee shall set aside time on an the agenda of a committee meeting that
occurs on or after July 1 and on or before November 30 to allow an eligible municipality to
present a request for account funds for the next fiscal year.
(ii) An eligible municipality may present a request for account funds by:
(A) sending an electronic copy of the request to the committee before the meeting; and
(B) appearing at the meeting to present the request.
(c) The request described in Subsection (4)(b) shall contain:
(i) data relating to the eligible municipality's public safety services for the last fiscal
year before a homeless shelter was located or proposed to be located within the eligible
municipality's boundaries, including:
(A) crime statistics; and
(B) calls for public safety services;
(ii) data showing the eligible municipality's need for public safety services in the next
fiscal year;
(iii) a summary of the eligible municipality's proposed use of account funds; and
(iv) a copy of the eligible municipality's budget, which includes a request in a specific
amount for additional personnel to provide public safety services.
(d) (i) On or before November 30, an eligible municipality that received account funds
during the previous fiscal year shall file electronically with the committee a report that
includes:
(A) a summary of the amount of account funds that the eligible municipality expended
and the eligible municipality's specific use of those funds;
(B) an evaluation of the eligible municipality's effectiveness in using the account funds
to address the eligible municipality's public safety needs; and
(C) any proposals for improving the eligible municipality's effectiveness in using
account funds that the eligible municipality may receive in future fiscal years.
(ii) The committee may request additional information as needed to make the
evaluation described in Subsection (4)(e).
(e) The committee shall evaluate a request made in accordance with this Subsection (4)
using the following factors:
(i) the strength and reliability of the data that the eligible municipality provided to
support the request;
(ii) if the eligible municipality received account funds during the previous fiscal year,
the efficiency with which the eligible municipality used any account funds during the previous
fiscal year;
(iii) the availability of alternative funding for the eligible municipality to address the
eligible municipality's need for public safety services; and
(iv) any other considerations identified by the committee.
(f) (i) After making the evaluation described in Subsection (4)(e) and subject to other
provisions of this Subsection (4)(f), the committee shall vote to recommend that an eligible
municipality's request be:
(A) funded as requested; or
(B) funded at a reduced level, as determined by the committee.
(ii) The committee shall support the recommendation described in Subsection (4)(f)(i)
with findings on each of the factors described in Subsection (4)(e).
(g) The committee shall submit the recommendation described in Subsection (4)(f) to:
(i) the governor for inclusion in the governor's budget to be submitted to the
Legislature; and
(ii) the Social Services Appropriations Subcommitee of the Legislature for approval in
accordance with Section 
63J-1-802
.
(h) (i) An eligible municipality that is approved to receive account funds under Section
63J-1-802
 shall submit an invoice of the eligible municipality's expenses, with supporting
documentation, to the department monthly for reimbursement.
(ii) Each month, the department shall disburse the revenue in the account to reimburse
an eligible municipality that submits the information described in Subsection (4)(h)(i) for the
amount on the invoice or contract.
(5) On or before October 1, the department, in cooperation with the committee, shall:
(a) submit an annual written report electronically to the Social Services Appropriations
Subcommittee of the Legislature that gives a complete accounting of the department's
disbursement of the money from the account under this section for the previous fiscal year; and
(b) include information regarding the disbursement of money from the account under
this section in the annual report described in Section 
35A-1-109
.
Section 7. Section 
35A-8-608
 is enacted to read:
 35A-8-608.
Grant eligible entity application process for Homeless Shelter Cities
Mitigation Restricted Account funds.
(1) As used in this section:
(a) "Account" means the restricted account created in Section 
35A-8-606
.
(b) "Committee" means the Homeless Coordinating Committee created in this part.
(c) "Grant" means an award of funds from the account.
(d) "Grant eligible entity" means:
(i) the Department of Public Safety; or
(ii) a city, town, or metro township that:
(A) has a homeless shelter within the city's, town's, or metro township's geographic
boundaries;
(B) has increased community, social service, and public safety service needs due to the
location of a homeless shelter within the city's, town's, or metro township's geographic
boundaries; and
(C) is certified as a grant eligible entity in accordance with Section 
35A-8-609
.
(e) "Homeless shelter" means a facility that:
(i) provides temporary shelter to homeless individuals;
(ii) has the capacity to provide temporary shelter to at least 60 individuals per night;
and
(iii) operates year-round and is not subject to restrictions that limit the hours, days,
weeks, or months of operation.
(f) "Public safety services" means law enforcement, emergency medical services, and
fire protection.
(2) Subject to the availability of funds, a grant eligible entity may request a grant to
mitigate the impacts of the location of a homeless shelter:
(a) through employment of additional personnel to provide public safety services in
and around a homeless shelter; or
(b) for a grant eligible entity that is a city, town, or metro township, through:
(i) development of a community and neighborhood program within the city's, town's, or
metro township's boundaries; or
(ii) provision of social services within the city's, town's, or metro township's
boundaries.
(3) (a) In accordance with Title 63G, Chapter 4, Administrative Procedures Act, the
department shall make rules governing:
(i) the process for determining whether there is sufficient revenue to the account to
offer a grant program for the next fiscal year; and
(ii) the process for notifying grant eligible entities about the availability of grants for
the next fiscal year.
(b) (i) If the committee offers a grant program for the next fiscal year, the committee
shall set aside time on the agenda of a committee meeting that occurs on or after July 1 and on
or before November 30 to allow a grant eligible entity to present a request for account funds for
the next fiscal year.
(ii) A grant eligible entity may present a request for account funds by:
(A) sending an electronic copy of the request to the committee before the meeting; and
(B) appearing at the meeting to present the request.
(c) The request described in Subsection (3)(b) shall contain:
(i) for a grant request to develop a community and neighborhood program:
(A) a proposal outlining the components of a community and neighborhood program;
(B) a summary of the grant eligible entity's proposed use of any grant awarded; and
(C) the amount requested;
(ii) for a grant request to provide social services:
(A) a proposal outlining the need for additional social services;
(B) a summary of the grant eligible entity's proposed use of any grant awarded; and
(C) the amount requested;
(iii) for a grant request to employ additional personnel to provide public safety
services:
(A) data relating to the grant eligible entity's public safety services for the current fiscal
year, including crime statistics and calls for public safety services;
(B) data showing an increase in the grant eligible entity's need for public safety
services in the next fiscal year;
(C) a summary of the grant eligible entity's proposed use of any grant awarded; and
(D) the amount requested; and
(iv) for a grant request to provide some combination of the activities described in
Subsections (3)(c)(i) through (iii), the information required by this Subsection (3) for each
activity for which the grant eligible entity requests a grant.
(d) (i) On or before November 30, a grant eligible entity that received a grant during
the previous fiscal year shall file electronically with the committee a report that includes:
(A) a summary of the amount of the grant that the grant eligible entity received and the
grant eligible entity's specific use of those funds;
(B) an evaluation of the grant eligible entity's effectiveness in using the grant to
address the grant eligible entity's increased needs due to the location of a homeless shelter; and
(C) any proposals for improving the grant eligible entity's effectiveness in using a grant
that the grant eligible entity may receive in future fiscal years.
(ii) The committee may request additional information as needed to make the
evaluation described in Subsection (3)(e).
(e) The committee shall evaluate a grant request made in accordance with this
Subsection (3) using the following factors:
(i) the strength of the proposal that the grant eligible entity provides to support the
request;
(ii) if the grant eligible entity received a grant during the previous fiscal year, the
efficiency with which the grant eligible entity used the grant during the previous fiscal year;
(iii) the availability of alternative funding for the grant eligible entity to address the
grant eligible entity's needs due to the location of a homeless shelter; and
(iv) any other considerations identified by the committee.
(f) (i) After making the evaluation described in Subsection (3)(e) for each grant eligible
entity that makes a grant request and subject to other provisions of this Subsection (3)(f), the
committee shall vote to:
(A) prioritize the grant requests; and
(B) recommend a grant amount for each grant eligible entity.
(ii) The committee shall support the prioritization and recommendation described in
Subsection (3)(f)(i) with findings on each of the factors described in Subsection (3)(e).
(g) The committee shall submit a list that prioritizes the grant requests and
recommends a grant amount for each grant eligible entity that requested a grant to:
(i) the governor for inclusion in the governor's budget to be submitted to the
Legislature; and
(ii) the Social Services Appropriations Subcommitee of the Legislature for approval in
accordance with Section 
63J-1-802
.
(4) (a) Subject to Subsection (4)(b), the department shall disburse the revenue in the
account as a grant to a grant eligible entity:
(i) after making the disbursements required by Section 
35A-8-607
; and
(ii) subject to the availability of funds in the account:
(A) in the order of priority that the Legislature gives to each eligible grant entity under
Section 
63J-1-802
; and
(B) in the amount that the Legislature approves to a grant eligible entity under Section
63J-1-802
.
(b) In accordance with Title 63G, Chapter 4, Administrative Procedures Act, the
department shall make rules governing the process for the department to determine the timeline
within the fiscal year for funding the grants.
(5) On or before October 1, the department, in cooperation with the committee, shall:
(a) submit an annual written report electronically to the Social Services Appropriations
Subcommittee of the Legislature that gives a complete accounting of the department's
disbursement of the money from the account under this section for the previous fiscal year; and
(b) include information regarding the disbursement of money from the account under
this section in the annual report described in Section 
35A-1-109
.
Section 8. Section 
35A-8-609
 is enacted to read:
 35A-8-609.
Certification of eligible municipality or grant eligible entity. 
(1) The department shall certify each year, on or after July 1 and before the first
meeting of the committee after July 1, the cities or towns that meet the requirements of an
eligible municipality or a grant eligible entity as of July 1.
(2) On or before October 1, the department shall provide a list of the cities or towns
that the department has certified as meeting the requirements of an eligible municipality or a
grant eligible entity for the year to the State Tax Commission.
Section 9. 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) To maintain in effect sales and use tax ordinances adopted pursuant to Section
59-12-204
, a county, city, or town shall adopt amendments to the county's, city's, or town's
sales and use tax ordinances:
(a) within 30 days of the day on which the state makes an amendment to an applicable
provision of Part 1, Tax Collection; and
(b) as required to conform to the amendments to Part 1, Tax Collection.
(2) Except as provided in Subsections (3) through [
(6)
] 
(7)
 and subject to Subsection
[
(7)
] 
(8)
:
(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, 2017, and ending on June 30, 2022, the commission shall
distribute annually 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 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
; 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, 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.
(7) (a) For purposes of this Subsection (7):
(i) "Annual local contribution" means the lesser of $200,000 or an amount equal to
1.8% of the participating local government's tax revenue distribution amount under Subsection
(2)(a) for the previous fiscal year.
(ii) "Participating local government" means a county or municipality, as defined in
Section 
10-1-104
, that is not an eligible municipality or grant eligible entity certified in
accordance with Section 
35A-8-609
.
(b) For revenue collected from the tax authorized by this part that is distributed on or
after January 1, 2019, the commission, before making a tax revenue distribution under
Subsection (2)(a) to a participating local government, shall:
(i) subtract one-twelfth of the annual local contribution for each participating local
government from the participating local government's tax revenue distribution under
Subsection (2)(a); and
(ii) deposit the amount described in Subsection (7)(b)(i) into the Homeless Shelter
Cities Mitigation Restricted Account created in Section 
35A-8a-606
.
(c) The commission shall make the calculation and distribution described in this
Subsection (7) after making the distributions described in Subsections (3) through (6).
[
(7)
] 
(8)
 (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 10. 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 [
(7)
] 
(8)
.
(4) The commission:
(a) shall distribute the revenue collected from the tax to the county within which the
revenue was collected; and
(b) shall retain and deposit an administrative charge in accordance with Section
59-1-306
 from revenue the commission collects from a tax under this part.
Section 11. 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 revenue collected
from the tax to the municipality within which the revenue was collected; and
(ii) shall retain and deposit an administrative charge in accordance with Section
59-1-306
 from the 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 [
(7)
] 
(8)
.
Section 12. 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) 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 the tax or 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) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
statement for the billing period is 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) 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 the tax or 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) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
statement for the billing period is 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 (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) A tax under this part is not subject to Subsections 
59-12-205
(2) through [
(7)
] 
(8)
.
(5) The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the revenue the commission collects from a tax under this part.
Section 13. 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 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 reinvestment 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) 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) 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 residents of a county of the first class appointed by the
county legislative body of the county of the first class; 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 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 [
(7)
] 
(8)
.
(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 revenue to the county imposing the tax; and
(ii) for a tax under Subsection (1)(a)(i)(B), the commission shall distribute the 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 revenue the commission collects from a tax under this part.
(8) The commission shall distribute the 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 revenue based on the percentages
generated by dividing the revenue collected by each county under Subsection (1)(a)(i)(B) by
the total revenue collected by all counties under Subsection (1)(a)(i)(B); and
(b) the commission shall distribute 30% of the 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) 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
the tax or the tax rate increase shall take effect on the first day of the first billing period that
begins 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 the tax or the tax
rate decrease shall take effect on the first day of the last billing period that began before the
effective date of the repeal of the tax or the tax rate decrease.
(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) 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
the tax or the tax rate increase shall take effect on the first day of the first billing period that
begins 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 the tax or the tax
rate decrease shall take effect on the first day of the last billing period that began before the
effective date of the repeal of the tax or the tax rate decrease.
Section 14. 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 revenue collected from the sales and use tax shall be
expended)?"
(c) 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 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
the purchase price or sales price for 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 revenue generated from a tax imposed under
Subsection (2)(a) without submitting an opinion question to residents of the county.
(3) Subject to Section 
59-12-704
, 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 [
(7)
] 
(8)
.
(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) If the billing period for a transaction begins before the effective date of the
enactment of the tax under this section, the enactment of the tax 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.
(ii) The repeal of a tax applies to a billing period if the billing statement for the billing
period is 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) If the billing period for a transaction begins before the effective date of the
enactment of the tax under this section, the enactment of the tax 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.
(ii) The repeal of a tax applies to a billing period if the billing statement for the billing
period is 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."
Section 15. 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
the purchase price or sales price for 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) A tax under this section is not subject to Subsections 
59-12-205
(2) through [
(7)
]
(8)
.
(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 revenue the commission collects from a tax under this section.
Section 16. 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 the
purchase price or sales price for 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) A tax under this section is not subject to Subsections 
59-12-205
(2) through [
(7)
]
(8)
.
(5) The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the revenue the commission collects from a tax under this section.
Section 17. 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) 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) A tax under this part is not subject to Subsections 
59-12-205
(2) through [
(7)
] 
(8)
.
(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 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) If the billing period for a transaction begins before the effective date of the
enactment of the tax under Subsection (1), the enactment of the tax 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.
(ii) The repeal of a tax applies to a billing period if the billing statement for the billing
period is 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) If the billing period for a transaction begins before the effective date of the
enactment of the tax under Subsection (1), the enactment of the tax 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.
(ii) The repeal of a tax applies to a billing period if the billing statement for the billing
period is 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 18. 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) 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 the purchase price
or sales price for 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) 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
the tax or 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) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
statement for the billing period is 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) 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
the tax or 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) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
statement for the billing period is 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 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 revenue the commission collects from a tax under this part.
(8) A tax under this section is not subject to Subsections 
59-12-205
(2) through [
(7)
]
(8)
.
Section 19. 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 revenue collected from the sales and use tax
shall be expended)?"
(c) 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 the purchase price or sales price for 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
, 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 [
(7)
]
(8)
.
(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) If the billing period for a transaction begins before the effective date of the
enactment of the tax under this section, the enactment of the tax 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.
(ii) The repeal of a tax applies to a billing period if the billing statement for the billing
period is 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) If the billing period for a transaction begins before the effective date of the
enactment of the tax under this section, the enactment of the tax 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.
(ii) The repeal of a tax applies to a billing period if the billing statement for the billing
period is 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 20. 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 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 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 the purchase price or sales price for 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 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 [
(7)
] 
(8)
.
(6) The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the 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 the tax or 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 the tax or 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 the tax or 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 21. 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 [
(7)
] 
(8)
.
(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 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) (a) Subject to Section 
59-12-2207
, and except as provided in Subsection (5)(b), the
state treasurer shall transfer 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:
(i) provides written notice to the commission and the state treasurer requesting the
transfer; and
(ii) 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 revenue.
(b) The commission shall transmit a portion of the revenue collected within a county,
city, or town from a sales and use tax under this part that would be transferred to a public
transit district or an eligible political subdivision under Subsection (5)(a) to the county, city, or
town to fund public transit fixed guideway safety oversight under Section 
72-1-214
 if the
county, city, or town legislative body:
(i) provides written notice to the commission and the state treasurer requesting the
transfer; and
(ii) specifies the amount of revenue required to be transmitted to the county, city, or
town.
Section 22. Section 
63J-1-801
 is enacted to read:
Part 8. Homeless Shelter Cities Mitigation Program
 63J-1-801.
Definitions.
As used in this part:
(1) "Committee" means the Homeless Coordinating Committee created in Section
35A-8-601
.
(2) "Eligible municipality" means a city of the third, fourth, or fifth class, a town, or a
metro township that:
(a) has, or is proposed to have, a homeless shelter within the city's, town's, or metro
township's geographic boundaries that:
(i) provides or is proposed to provide temporary shelter to homeless individuals;
(ii) has or is proposed to have the capacity to provide temporary shelter to at least 200
individuals per night; and
(iii) operates year-round and is not subject to restrictions that limit the hours, days,
weeks, or months of operation; and
(b) due to the location of a homeless shelter within the city's, town's, or metro
township's geographic boundaries, needs more public safety services than the city, town, or
metro township needed before the location of the homeless shelter within the city's, town's, or
metro township's geographic boundaries.
(3) "Grant eligible entity" means:
(a) the Department of Public Safety; or
(b) a city, town, or metro township that has:
(i) a homeless shelter within the city's, town's, or metro township's geographic
boundaries that:
(A) provides temporary shelter to homeless individuals;
(B) has the capacity to provide temporary shelter to at least 60 individuals per night;
and
(C) operates year-round and is not subject to restrictions that limit the hours, days,
weeks, or months of operation; and
(ii) increased community, social service, and public safety service needs due to the
location of a homeless shelter within the city's, town's, or metro township's geographic
boundaries.
Section 23. Section 
63J-1-802
 is enacted to read:
 63J-1-802.
Submission of Homeless Coordinating Committee recommendations --
Adoption, procedure, and approval -- Appropriation.
(1) (a) On or before December 31, the committee shall submit the committee's
recommendation under Subsection 
35A-8-607
(4) for each eligible municipality that made a
request:
(i) to the Social Services Appropriations Subcommittee of the Legislature; and
(ii) as an appropriations request.
(b) For each recommendation that the committee submits, the Social Services
Appropriations Subcommittee shall:
(i) approve the amount as recommended;
(ii) increase or decrease the amount and then approve the modified amount; or
(iii) reject the amount.
(2) (a) On or before December 31, the committee shall submit the committee's list
prioritizing the grant requests and recommending a grant amount for each grant eligible entity
that requested a grant:
(i) to the Social Services Appropriations Subcommittee of the Legislature; and
(ii) as an appropriations request.
(b) The Social Services Appropriations Subcommittee shall:
(i) approve the committee's list;
(ii) modify the committee's list and then approve the modified list; or
(iii) reject the committee's list.
(3) The Social Services Appropriations Subcommittee may submit the subcommittee's
approvals under this section from the Homeless Shelter Cities Mitigation Restricted Account
for inclusion in an appropriations act to be considered by the full Legislature.
Section 24. 
Appropriation.
The following sums of money are appropriated for the fiscal year beginning July 1,
2018, and ending June 30, 2019. These are additions to amounts previously appropriated for
fiscal year 2019. Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures
Act, the Legislature appropriates the following sums of money from the funds or accounts
indicated for the use and support of the government of the state of Utah.
ITEM 1
To Department of Workforce Services -- Housing and Community Development
From Homeless Shelter Cities Mitigation Restricted Account,
One-Time
$2,500,000
Schedule of Programs:
Homeless Shelter Cities Mitigation Program
$2,500,000
The Legislature intends that:
(1) the appropriations provided under this section be used for the purposes described in
Section 
35A-8-607
; and
(2) the Department of Workforce Services allocate the appropriation under this section
to an eligible municipality, as defined in Section 
35A-8-607
, in an amount approved by the
Homeless Coordinating Committee to the extent that the eligible municipality provides an
invoice and supporting documentation to the Department of Workforce Services as described
in Section 
35A-8-607
.