Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 88 Second Substitute (2021GS)

Sponsor

Sen. Fillmore, L.

Final action

Governor Signed 3/22/2021

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• addresses the distribution of revenue generated by a county option sales tax for funding botanical, cultural, recreational, and zoological organizations or facilities by amending the eligibility requirements for certain botanical and cultural organizations to receive revenue; and
• makes technical changes.

Every vote on this bill

Bill text

LOCAL OPTION SALES TAX DISTRIBUTION
AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Lincoln Fillmore
House Sponsor: 
Candice B. Pierucci
LONG TITLE
General Description:
This bill modifies provisions related to county option funding for botanical, cultural,
recreational, and zoological organizations or facilities.
Highlighted Provisions:
This bill:
▸ addresses the distribution of revenue generated by a county option sales tax for
funding botanical, cultural, recreational, and zoological organizations or facilities by
amending the eligibility requirements for certain botanical and cultural
organizations to receive revenue; and
▸ makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
59-12-704
, as last amended by Laws of Utah 2020, Chapter 419
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-12-704
 is amended to read:
59-12-704.
Distribution of revenues -- Advisory board creation -- Determining
operating expenses -- Administrative charge.
(1) Except as provided in Subsections (3)(b) and (5), and subject to the requirements of
this section, any revenues collected by a county of the first class under this part shall be
distributed annually by the county legislative body to support cultural facilities, recreational
facilities, and zoological facilities and botanical organizations, cultural organizations, and
zoological organizations within that first class county as follows:
(a) 30% of the revenue collected by the county under this section shall be distributed
by the county legislative body to support cultural facilities and recreational facilities located
within the county;
(b) (i) subject to Subsection (1)(b)(ii) and except as provided in Subsection (1)(b)(iii),
16% of the revenue collected by the county under this section shall be distributed by the county
legislative body to support no more than three zoological facilities and zoological organizations
located within the county, having average annual operating expenses of $1,500,000 or more as
determined under Subsection (3), with:
(A) 63.5% of that revenue being distributed to support a zoological organization
having as its primary purpose the operation of a zoological park, or a zoological facility that is
part of or integrated with a zoological park;
(B) 28.25% of that revenue being distributed to support a zoological organization
having as its primary purpose the operation of an aquarium, or a zoological facility that is part
of or integrated with an aquarium; and
(C) 8.25% of that revenue being distributed to support a zoological organization having
as its primary purpose the operation of an aviary, or a zoological facility that is part of or
integrated with an aviary;
(ii) if more than one zoological organization or zoological facility qualifies to receive
the money described in Subsection (1)(b)(i)(A), (B), or (C), the county legislative body shall
distribute the money described in the subsection for which more than one zoological
organization or zoological facility qualifies to whichever zoological organization or zoological
facility the county legislative body determines is most appropriate, except that a zoological
organization or zoological facility may not receive money under more than one subsection
under Subsection (1)(b)(i); and
(iii) if no zoological organization or zoological facility qualifies to receive money
described in Subsection (1)(b)(i)(A), (B), or (C), the county legislative body shall distribute the
money described in the subsection for which no zoological organization or zoological facility
qualifies among the zoological organizations or zoological facilities qualifying for and
receiving money under the other subsections in proportion to the zoological organizations' or
zoological facilities' average annual operating expenses as determined under Subsection (3);
(c) (i) 45% of the revenue collected by the county under this section shall be distributed
to no more than 22 botanical organizations and cultural organizations [
with
]
:
(A) each of which has
 average annual operating expenses of more than $250,000 as
determined under Subsection (3); 
and
(B) whose activities impact all or a significant region of the county or state;
(ii) subject to Subsection (1)(c)(iii), the county legislative body shall distribute the
money described in Subsection (1)(c)(i) among the botanical organizations and cultural
organizations in proportion to their average annual operating expenses as determined under
Subsection (3); and
(iii) the amount distributed to any botanical organization or cultural organization
described in Subsection (1)(c)(i) may not exceed 35% of the botanical organization's or cultural
organization's operating budget; and
(d) (i) 9% of the revenue collected by the county under this section shall be distributed
to botanical organizations and cultural organizations that do not receive revenue under
Subsection (1)(c)(i) 
in communities throughout the county
; and
(ii) the county legislative body shall determine how the money shall be distributed
among the botanical organizations and cultural organizations described in Subsection (1)(d)(i).
(2) (a) The county legislative body of each county shall create an advisory board to
advise the county legislative body on disbursement of funds to botanical organizations and
cultural organizations under Subsection (1)(c)(i).
(b) (i) The advisory board under Subsection (2)(a) shall consist of seven members
appointed by the county legislative body.
(ii) In a county of the first class, two of the seven members of the advisory board under
Subsection (2)(a) shall be appointed by the Division of Arts and Museums created in Section
9-6-201
.
(3) (a) Except as provided in Subsection (3)(b), to be eligible to receive money
collected by the county under this part, a botanical organization, cultural organization,
zoological organization, and zoological facility located within a county of the first class shall,
every year:
(i) calculate its average annual operating expenses based upon audited operating
expenses for three preceding fiscal years; and
(ii) submit to the appropriate county legislative body:
(A) a verified audit of annual operating expenses for each of those three preceding
fiscal years; and
(B) the average annual operating expenses as calculated under Subsection (3)
(a)(i).
(b) The county legislative body may waive the operating expenses reporting
requirements under Subsection (3)
(a) for organizations described in Subsection (1)(d)(i).
(4) When calculating average annual operating expenses as described in Subsection
(3), each botanical organization, cultural organization, and zoological organization shall use the
same three-year fiscal period as determined by the county legislative body.
(5) (a) By July 1 of each year, the county legislative body of a first class county may
index the threshold amount in Subsections (1)(c) and (d).
(b) Any change under Subsection (5)(a) shall be rounded off to the nearest $100.
(6) (a) In a county except for a county of the first class, the county legislative body
shall by ordinance provide for the distribution of the entire amount of the revenues generated
by the tax imposed by this section:
(i) as provided in this Subsection (6); and
(ii) as stated in the opinion question described in Subsection 
59-12-703
(1).
(b) Pursuant to an interlocal agreement established in accordance with Title 11,
Chapter 13, Interlocal Cooperation Act, a county described in Subsection (6)(a) may distribute
to a city, town, or political subdivision within the county revenues generated by a tax under this
part.
(c) The revenues distributed under Subsection (6)
(a) or (b) shall be used for one or
more organizations or facilities defined in Section 
59-12-702
 regardless of whether the
revenues are distributed:
(i) directly by the county described in Subsection (6)(a) to be used for an organization
or facility defined in Section 
59-12-702
; or
(ii) in accordance with an interlocal agreement described in Subsection (6)(b).
(7) A county legislative body may retain up to 1.5% of the proceeds from a tax under
this part for the cost of administering this part.
(8)
 The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the revenues the commission collects from a tax under this part.
Section 2. 
Effective date.
This bill takes effect on January 1, 2022.