Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 392 Third Substitute (2023GS)

Sponsor

Rep. Elison, J.

Final action

House/ to Governor 3/13/2023

Outcome

House/ to Governor

Summary

What it does

• This bill:
• defines terms;
• allows certain second class counties to impose a rural county health care facilities sales and use tax to provide funding for emergency medical services;
• establishes requirements for a second class county to impose a rural county health care facilities sales and use tax; and
• makes technical corrections.

Every vote on this bill

Bill text

RURAL COUNTY HEALTH CARE FACILITIES TAX
AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Joseph Elison
Senate Sponsor: 
____________
LONG TITLE
General Description:
This bill modifies provisions related to the rural county health care facilities sales and
use tax.
Highlighted Provisions:
This bill:
▸ defines terms;
▸ allows certain second class counties to impose a rural county health care facilities
sales and use tax to provide funding for emergency medical services;
▸ establishes requirements for a second class county to impose a rural county health
care facilities sales and use tax; and
▸ makes technical corrections.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
59-12-801
, as last amended by Laws of Utah 2014, Chapter 50
59-12-802
, as last amended by Laws of Utah 2020, Chapter 427
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-12-801
 is amended to read:
59-12-801.
Definitions.
As used in this part:
(1) "Emergency medical services" is as defined in Section 
26-8a-102
.
(2) "Federally qualified health center" is as defined in 42 U.S.C. Sec. 1395x.
(3) "Freestanding urgent care center" means a facility that provides outpatient health
care service:
(a) on an as-needed basis, without an appointment;
(b) to the public;
(c) for the diagnosis and treatment of a medical condition if that medical condition
does not require hospitalization or emergency intervention for a life threatening or potentially
permanently disabling condition; and
(d) including one or more of the following services:
(i) a medical history physical examination;
(ii) an assessment of health status; or
(iii) treatment:
(A) for a variety of medical conditions; and
(B) that is commonly offered in a physician's office.
(4) "Municipality" means a city or town.
[
(4)
] 
(5)
 "Nursing care facility" [
is as
] 
means the same as that term is
 defined in
Section 
26-21-2
.
(6) "Political subdivision" means a county, municipality, local district, or special
service district.
[
(5)
] 
(7)
 "Rural city hospital" means a hospital owned by a city that is located within a
third, fourth, fifth, or sixth class county.
[
(6)
] 
(8)
 "Rural county health care facility" means a:
(a) rural county hospital; or
(b) rural county nursing care facility.
[
(7)
] 
(9)
 "Rural county hospital" means a hospital owned by a county that is:
(a) a third, fourth, fifth, or sixth class county, as defined in Section 
17-50-501
; and
(b) located outside of a standard metropolitan statistical area, as designated by the
United States Bureau of the Census.
[
(8)
] 
(10)
 "Rural county nursing care facility" means a nursing care facility owned by:
(a) a county that is:
(i) a third, fourth, fifth, or sixth class county, as defined in Section 
17-50-501
; and
(ii) located outside of a standard metropolitan statistical area, as designated by the
United States Census Bureau; or
(b) a special service district if the special service district is:
(i) created for the purpose of operating the nursing care facility; and
(ii) within a county that is:
(A) a third, fourth, fifth, or sixth class county, as defined in Section 
17-50-501
; and
(B) located outside of a standard metropolitan statistical area, as designated by the
United States Census Bureau.
[
(9)
] 
(11)
 "Rural emergency medical services" means emergency medical services that
are provided by a county that is:
(a) a fifth or sixth class county, as defined in Section 
17-50-501
; and
(b) located outside of a standard metropolitan statistical area, as designated by the
United States Census Bureau.
[
(10)
] 
(12)
 "Rural health clinic" is as defined in 42 U.S.C. Sec. 1395x.
Section 2. 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
]
the following counties
 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
:
(i) a county of the third, fourth, fifth, or sixth class; or
(ii) a county of the second class that has:
(A) a national park within or partially within the county's boundaries; and
(B) two or more state parks within or partially within the county's boundaries
.
(b) Subject to Subsection (3), the money collected from a tax under this section may be
used to fund:
(i) for a county described in Subsection (1)(a)(i):
[
(i)
] 
(A)
 rural emergency medical services in that county;
[
(ii)
] 
(B)
 federally qualified health centers in that county;
[
(iii)
] 
(C)
 freestanding urgent care centers in that county;
[
(iv)
] 
(D)
 rural county health care facilities in that county;
[
(v)
] 
(E)
 rural health clinics in that county; or
[
(vi)
] 
(F)
 a combination of Subsections (1)(b)(i)
(A)
 through [
(v).
] 
(E); and
(ii) for a county described in Subsection (1)(a)(ii), emergency medical services that are
provided by a political subdivision within that county.
(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), 
and subject to Subsection (2)(b),
 a
county legislative body shall obtain approval to impose the tax from a majority of [
the
]:
(i) 
the
 members of the county's legislative body; and
(ii) 
the
 county's registered voters voting on the imposition of the tax.
(b) In addition to the approval required in Subsection (2)(a), before a county described
in Subsection (1)(a)(ii) may impose a tax under this section, the county legislative body shall
obtain approval to impose the tax from a majority of:
(i) the members of the legislative body of each municipality located within the county;
or
(ii) the members of the governing body of a special service district established under
Title 17D, Chapter 1, Special Service District Act, to provide emergency medical services
within the county.
[
(b)
] 
(c)
 [
The
] 
A
 county legislative body shall conduct the election 
required in
Subsection (2)(a)
 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) for a county described in Subsection (1)(a)(i):
[
(a)
] 
(i)
 ongoing operating expenses of a center, clinic, or facility described in
Subsection (1)(b)
(i)
 within that county;
[
(b)
] 
(ii)
 the acquisition of land for a center, clinic, or facility described in Subsection
(1)(b)
(i)
 within that county;
[
(c)
] 
(iii)
 the design, construction, equipping, or furnishing of a center, clinic, or
facility described in Subsection (1)(b)
(i)
 within that county; or
[
(d)
] 
(iv)
 rural emergency medical services within that county[
.
]
; and
(b) for a county described in Subsection (1)(a)(ii), emergency medical services that are
provided by a political subdivision 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 (6).
(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 3. 
Effective date.
This bill takes effect on July 1, 2023.