Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 40 (2025GS)

Sponsor

Sen. McCay, Daniel

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• clarifies the amnesty period during which a seller or certified service provider is not liable for failure to collect taxes due to an error by the State Tax Commission;
• clarifies requirements related to the reauthorization of certain local option sales taxes;
• includes a coordination clause to address substantive conflicts if this bill and S.B. 67, Local Option Sales Tax Amendments, both pass and become law; and
• makes technical changes.

Every vote on this bill

Bill text

27
59-12-125
59-12-302
59-12-354
59-12-403
59-12-603
59-12-703
59-12-704
59-12-802
59-12-804
59-12-1102
59-12-1201
59-12-1402
59-12-1803
0
Sales and Use Tax Act Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Daniel McCay
House Sponsor: Steve Eliason
LONG TITLE
General Description:
This bill modifies provisions in the Sales and Use Tax Act.
Highlighted Provisions:
This bill:
clarifies the amnesty period during which a seller or certified service provider is not liable 
for failure to collect taxes due to an error by the State Tax Commission;
clarifies requirements related to the reauthorization of certain local option sales taxes;
includes a coordination clause to address substantive conflicts if this bill and S.B. 67, 
Local Option Sales Tax Amendments, both pass and become law; and
makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-12-125
, as last amended by Laws of Utah 2009, Chapter 203
59-12-302
, as last amended by Laws of Utah 2023, Chapter 471
59-12-354
, as last amended by Laws of Utah 2024, Chapter 419
59-12-403
, as last amended by Laws of Utah 2023, Chapter 471
59-12-603
, as last amended by Laws of Utah 2024, Chapter 274
59-12-703
, as last amended by Laws of Utah 2023, Chapter 471
59-12-704
, as last amended by Laws of Utah 2024, Chapter 270
59-12-802
, as last amended by Laws of Utah 2024, Chapter 333
59-12-804
, as last amended by Laws of Utah 2023, Chapter 471
59-12-1102
, as last amended by Laws of Utah 2023, Chapters 435, 471
59-12-1201
, as last amended by Laws of Utah 2024, Chapter 274
59-12-1402
, as last amended by Laws of Utah 2023, Chapter 471
59-12-1803
, as last amended by Laws of Utah 2012, Chapter 254
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
59-12-125
 is amended to read:
59-12-125
. Seller or certified service provider reliance on commission 
information.
(1)
A
Subject to Subsection 
(2)
, a
 seller or certified service provider is not liable for 
failing to collect a tax at a tax rate imposed under this part if the seller's or certified 
service provider's failure to collect the tax is as a result of the seller's or certified service 
provider's reliance on incorrect data provided by the commission in a database created 
by the commission:
(1)
(a)
containing tax rates, boundaries, or local taxing jurisdiction assignments; or
(2)
(b)
indicating the taxability of tangible personal property, a product transferred 
electronically, or a service.
(2)
The time period for which a seller or certified service provider is not liable for failure to 
collect taxes under Subsection 
(1)
 ends on the first day of the calendar quarter after 90 
days from the day on which the commission first notifies the seller or certified service 
provider of the error.
Section 2, Section 
59-12-302
 is amended to read:
59-12-302
. Collection of tax -- Administrative charge.
(1)
Except as provided in Subsections 
(2)
, 
(3)
, and 
(4)
, the tax authorized under this part 
shall be administered, collected, 
and 
enforced
, and interpreted
 in accordance with:
(a)
the same procedures used to administer, collect, 
and 
enforce
, and interpret
 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 
(5)
.
(4)
A county auditor may make referrals to the commission to assist the commission in 
determining whether to require an audit of any person that is required to remit a tax 
authorized under this part.
(5)
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 3, Section 
59-12-354
 is amended to read:
59-12-354
. Collection of tax -- Administrative charge.
(1)
Except as provided in Subsections (2) and (3), the tax authorized under this part shall be 
administered, collected, 
and 
enforced
, and interpreted
 in accordance with:
(a)
the same procedures used to administer, collect, 
and 
enforce
, and interpret
 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)
Except as provided in Subsection (2)(c), the commission
shall distribute the revenue 
collected from the tax to:
(i)
(A)
the municipality within which the revenue was collected, for a tax imposed 
under this part by a municipality; or
(B)
the Utah Fairpark Area Investment and Restoration District, for a tax imposed 
under this part by the Utah Fairpark Area Investment and Restoration District; 
and
(ii)
the Point of the Mountain State Land Authority, for a tax imposed under 
Subsection 
59-12-352
(6).
(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.
(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 (5).
Section 4, Section 
59-12-403
 is amended to read:
59-12-403
. Enactment or repeal of tax -- Tax rate change -- Effective date -- 
Notice requirements -- Administration, collection, enforcement, and interpretation 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
, and interpreted
 in accordance with:
(i)
the same procedures used to administer, collect, 
and 
enforce
, and interpret
 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 
(5)
.
(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 5, Section 
59-12-603
 is amended to read:
59-12-603
. County tax -- Bases -- Rates -- Use of revenue -- Adoption of 
ordinance required -- Advisory board -- Administration -- Collection -- Administrative 
charge -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- 
Notice requirements.
(1)
(a)
In addition to any other taxes, a county legislative body may, as provided in this 
part, impose a tax as follows:
(i)
(A)
a county legislative body of any county may impose a tax of not to exceed 
3% on all short-term rentals of motor vehicles, except for short-term 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)
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 rentals of motor vehicles, 
except for short-term 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 7% on 
all short-term rentals of off-highway vehicles and recreational vehicles;
(iii)
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;
(iv)
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); and
(v)
if a county legislative body of any county imposes a tax under Subsection (1)(a)(i), 
a tax at the same rate applies to car sharing of less than 30 days, except for
car 
sharing for the purpose of temporarily replacing a person's motor vehicle that is 
being repaired pursuant to a repair or an insurance agreement.
(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)(c), a county may use revenue from the imposition of a 
tax under Subsection (1) 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)
(i)
In addition to the uses described in Subsection (2)(a) and subject to Subsection 
(2)(b)(ii), a county of the fourth, fifth, or sixth class or a county with a population 
density of fewer than 15 people per square mile may expend the revenue from the 
imposition of a tax under Subsections (1)(a)(i) and (ii) on the following activities 
to mitigate the impacts of tourism:
(A)
solid waste disposal;
(B)
search and rescue activities;
(C)
law enforcement activities;
(D)
emergency medical services; or
(E)
fire protection services.
(ii)
A county may only expend the revenue as outlined in Subsection (2)(b)(i) if the 
county's tourism tax advisory board created under Subsection 
17-31-8
(1)(a) has 
prioritized the use of revenue to mitigate the impacts of tourism.
(c)
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)(iv) 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 a tax under Subsection (1), the 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 a 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 the county's 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
, and interpreted
 in accordance 
with:
(A)
the same procedures used to administer, collect, 
and 
enforce
, and interpret
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 (5).
(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 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 day on which 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 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 day on which 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 6, Section 
59-12-703
 is amended to read:
59-12-703
. Opinion question election -- Base -- Rate -- Imposition of tax -- 
Expenditure of revenue -- Administration -- Enactment or repeal of tax -- Effective date 
-- Notice requirements.
(1)
(a)
Subject to the other provisions of this section, a county legislative body may 
submit an opinion question to the residents of that county, by majority vote of all 
members of the legislative body, so that each resident of the county, except residents 
in municipalities that have already imposed a sales and use tax under 
Part 14, City or 
Town Option Funding for Botanical, Cultural, Recreational, and Zoological 
Organizations or Facilities
, has an opportunity to express the resident's opinion on the 
imposition of a local sales and use tax of .1% on the transactions described in 
Subsection 
59-12-103(1)
 located within the county, to:
(i)
fund cultural facilities, recreational facilities, and zoological facilities, botanical 
organizations, cultural organizations, and zoological organizations, and rural radio 
stations, in that county; or
(ii)
provide funding for a botanical organization, cultural organization, or zoological 
organization to pay for use of a bus or facility rental if that use of the bus or 
facility rental is in furtherance of the botanical organization's, cultural 
organization's, or zoological organization's primary purpose.
(b)
The opinion question required by this section shall state:
"Shall (insert the name of the county), Utah, be authorized to impose a .1% sales and use 
tax for (list the purposes for which the 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
in accordance with
 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)
(a)
After the residents of a county of the third, fourth, fifth, or sixth class authorize a 
tax under this part in accordance with Subsection (1) for two consecutive 10-year 
periods, the tax may be reauthorized only by a majority vote of the members of the 
county legislative body.
(b)
For purposes of reauthorizing the tax in accordance with Subsection (3)(a), the 
county legislative body shall post the purposes for imposing the tax at least 24 hours 
before the meeting at which the county legislative body votes to reauthorize the tax.
(3)
(4)
Subject to Section 
59-12-704
, 
a county shall expend 
revenue collected from a tax 
imposed under Subsection 
(2)
shall be expended
or (3)
:
(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)
(4)(a)
;
(ii)
botanical organizations, cultural organizations, and zoological organizations 
within the county; and
(iii)
rural radio stations within the county; and
(c)
(i)
as stated in the opinion question described in Subsection 
(1)
 if the county 
authorizes the tax in accordance with Subsections (1) and (2); or
(ii)
for the purposes posted by the members of the county legislative body if the 
county legislative body reauthorizes the tax in accordance with Subsection (3)
.
(4)
(5)
(a)
A tax authorized under this part shall be:
(i)
except as provided in Subsection 
(4)(b)
(5)(b)
, administered, collected, 
and 
enforced
, and interpreted
 in accordance with:
(A)
the same procedures used to administer, collect, 
and 
enforce
, and interpret
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
10
-year period in accordance with this section.
(b)
A tax under this part is not subject to Subsections 
59-12-205(2)
 through 
(5)
.
(5)
(6)
(a)
For purposes of this Subsection 
(5)
(6)
:
(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)
(6)(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)
(6)(b)(ii)
 from the county.
(ii)
The notice described in Subsection 
(5)(b)(i)(B)
(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 
(5)(b)(ii)(A)
(6)(b)(ii)(A)
;
(C)
the effective date of the tax described in Subsection 
(5)(b)(ii)(A)
(6)(b)(ii)(A)
; 
and
(D)
if the county enacts the tax described in Subsection 
(5)(b)(ii)(A)
(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 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)
(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 
(5)(b)(i)
(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 
(5)(f)
(6)(f)
 or 
(g)
, if
, for an annexation that 
occurs on or after July 1, 2004, the
 an
 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)
(6)(e)(ii)
 from the county 
that annexes the annexing area.
(ii)
The notice described in Subsection 
(5)(e)(i)(B)
(6)(e)(i)(B)
 shall state:
(A)
that the annexation described in Subsection 
(5)(e)(i)
(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 
(5)(e)(ii)(A)
(6)(e)(ii)(A)
;
(C)
the effective date of the tax described in Subsection 
(5)(e)(ii)(A)
(6)(e)(ii)(A)
; 
and
(D)
the rate of the tax described in Subsection 
(5)(e)(ii)(A)
(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 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)
(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 
(5)(e)(i)
(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 7, Section 
59-12-704
 is amended to read:
59-12-704
. Distribution of revenue -- Advisory board creation -- Determining 
operating expenses -- Administrative charge.
(1)
Except as provided in Subsections (7)(b) and (9), and subject to the requirements of this 
section, the county legislative body of a county of the first class shall distribute annually 
any revenue collected under this part 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 to support cultural facilities and recreational facilities located 
within the county;
(b)
16% of the revenue to support zoological facilities and zoological organizations 
located within the county as provided in Subsection (2);
(c)
as provided in Subsection (5), 45% of the revenue to support no more than 22 
botanical organizations and cultural organizations:
(i)
each of which has average annual operating expenses of more than $250,000 as 
determined under Subsection (7); and
(ii)
whose activities impact all or a significant region of the county or state; and
(d)
9% of the revenue to botanical organizations and cultural organizations that do not 
receive revenue under Subsection (1)(c) in communities throughout the county as 
determined by the county legislative body.
(2)
(a)
The distribution described in Subsection (1)(b) shall support no more than three 
zoological facilities and zoological organizations located within the county and 
having average annual operating expenses of $1,500,000 or more as determined 
under Subsection (7).
(b)
For the calendar years that begin on or after January 1, 2025, and on or before 
January 1, 2029, the county shall distribute the 16% of the revenue as follows:
(i)
8.25% of the revenue to support a zoological organization having as the zoological 
organization's primary purpose the operation of an aviary, or a zoological facility 
that is part of or integrated with an aviary;
(ii)
an amount equal to the amount distributed during the previous calendar year to 
support a zoological organization having as the zoological organization's primary 
purpose the operation of a zoological park, or a zoological facility that is part of or 
integrated with a zoological park; and
(iii)
the remaining amount to a zoological organization having as the zoological 
organization's primary purpose the operation of an aquarium, or a zoological 
facility that is part of or integrated with an aquarium.
(c)
For a calendar year that begins on or after January 1, 2030, the county shall provide 
by ordinance for the distribution of the 16% of revenue to no more than three 
zoological facilities and zoological organizations located within the county and 
having average annual operating expenses of $1,500,000 or more as determined 
under Subsection (7).
(3)
If more than one zoological organization or zoological facility qualifies to receive the 
money described in Subsection (2), 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 (2).
(4)
If no zoological organization or zoological facility qualifies to receive money described 
in Subsection (2), 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 (7).
(5)
(a)
Subject to Subsection (5)(b), the county legislative body shall distribute the 
money described in Subsection (1)(c) among the botanical organizations and cultural 
organizations in proportion to the botanical organizations' and cultural organizations' 
average annual operating expenses as determined under Subsection (7).
(b)
The county may not distribute to any botanical organization or cultural organization 
described in Subsection (1)(c) an amount that exceeds 35% of the botanical 
organization's or cultural organization's operating budget.
(6)
(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).
(b)
(i)
The advisory board under Subsection (6)(a) shall consist of seven members 
appointed by the county legislative body.
(ii)
In a county of the first class, the Division of Arts and Museums created in Section 
9-6-201
 shall appoint two of the seven members of the advisory board under 
Subsection (6)(a).
(7)
(a)
Except as provided in Subsection (7)(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 (7)(a)(i).
(b)
The county legislative body may waive the operating expenses reporting 
requirements under Subsection (7)(a) for organizations described in Subsection (1)(d).
(8)
When calculating average annual operating expenses as described in Subsection (7), 
each botanical organization, cultural organization, and zoological organization shall use 
the same three-year fiscal period as determined by the county legislative body.
(9)
(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)
(2)(a)
.
(b)
Any change under Subsection (9)(a) shall be rounded off to the nearest $100.
(10)
(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 revenue 
generated by the tax imposed by this section:
(i)
as provided in this Subsection (10); and
(ii)
as stated in
:
(A)
the opinion question described in Subsection 
59-12-703
(1)
 if the county 
authorizes the tax in accordance with Subsections 
59-12-703(1)
 and (2); or
(B)
the purposes posted as required in Subsection 
59-12-703(3)
 if the county 
legislative body reauthorizes the tax in accordance with Subsection 
59-12-703(3)
.
(b)
In accordance with an interlocal agreement established in accordance with Title 11, 
Chapter 13, Interlocal Cooperation Act, a county described in Subsection (10)(a) may 
distribute to a city, town, or political subdivision within the county revenue generated 
by a tax under this part.
(c)
The revenue distributed under Subsection (10)(a) or (b) shall be used for one or more 
organizations or facilities defined in Section 
59-12-702
 regardless of whether the 
revenue is distributed:
(i)
directly by the county described in Subsection (10)(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 (10)(b).
(11)
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.
(12)
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 8, Section 
59-12-802
 is amended to read:
59-12-802
. Imposition of rural county health care tax -- Expenditure of tax 
revenue -- Base -- Rate -- Administration, collection, enforcement, and interpretation of 
tax -- Administrative charge.
(1)
(a)
A county legislative body of 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)
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)(d), amounts paid or charged for food and 
food ingredients.
(c)
For purposes of this Subsection (1), the location of a transaction is determined in 
accordance with Sections 
59-12-211
 through 
59-12-215
.
(d)
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)
Except as provided in Subsection (5)(b), 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)
Subject to Subsection (4), a county legislative body may use money collected from a tax 
imposed under Subsection (1) to fund:
(a)
for a county described in Subsection (1)(a)(i):
(i)
the following costs associated with a federally qualified health center within the 
county, a freestanding urgent care center within the county, a rural county health 
care facility within the county, or a rural health clinic within the county:
(A)
ongoing operating expenses of the center, clinic, or facility;
(B)
the acquisition of land for the center, clinic, or facility; or
(C)
the design, construction, equipping, or furnishing of the center, clinic, or 
facility;
(ii)
rural emergency medical services within the county; or
(iii)
a combination of the activities described in this Subsection (3)(a); and
(b)
for a county described in Subsection (1)(a)(ii), emergency medical services that are 
provided by a political subdivision within that county, subject to Subsection (5)(c).
(4)
(a)
For a tax enacted on or after July 1, 2024, by a county described in Subsection 
(1)(a)(i), a county legislative body may use money collected from a tax imposed 
under Subsection (1) to fund:
(i)
the costs described in Subsection (3)(a)(i);
(ii)
the following activities to mitigate the impacts of visitors within the county:
(A)
emergency medical services;
(B)
solid waste disposal;
(C)
search and rescue activities;
(D)
law enforcement activities; or
(E)
fire protection services;
(iii)
avalanche forecasting within the county; or
(iv)
a combination of the activities described in this Subsection (4)(a).
(b)
For a tax increased on or after July 1, 2024, by a county described in Subsection 
(1)(a)(i), a county legislative body may use the money collected from the increased 
tax rate to fund the activities described in Subsections (4)(a)(i) through (iv).
(5)
(a)
A county described in Subsection (1)(a)(ii) may impose a tax under this section 
within a portion of the county if the affected area includes:
(i)
the entire unincorporated area of the county; and
(ii)
the entire boundaries of any municipality located within the affected area.
(b)
Before a county described in Subsection (1)(a)(ii) may impose a tax under this 
section within a portion of the county, the county legislative body shall obtain 
approval to impose the tax from a majority of:
(i)
the members of the county's legislative body;
(ii)
the county's registered voters within the affected area voting on the imposition of 
the tax, in an election conducted according to the procedures and requirements of 
Title 11, Chapter 14, Local Government Bonding Act; and
(iii)
(A)
the members of the legislative body of each municipality located within 
the affected area; or
(B)
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 affected area.
(c)
A county described in Subsection (1)(a)(ii) that imposes a tax under this section 
within a portion of the county in accordance with this Subsection (5) may use the 
money collected from the tax to fund emergency medical services that are provided 
by a political subdivision within the affected area.
(6)
(a)
A tax under this section shall be:
(i)
except as provided in Subsection (6)(b), administered, collected, 
and 
enforced
, 
and interpreted
 in accordance with:
(A)
the same procedures used to administer, collect, 
and 
enforce
, and interpret
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 10-year 
period by the county legislative body 
as provided in Subsection (1)
and the 
county's registered voters in accordance with the procedures and requirements for 
levying a tax under Subsection 
(2)
 or (5)(b), except as provided in Subsection 
(6)(d)
.
(b)
A tax under this section is not subject to Subsections 
59-12-205
(2) through (5).
(c)
A county legislative body shall distribute money collected from a tax under this 
section quarterly.
(d)
(i)
This Subsection 
(6)(d)
 applies to a county that imposes a tax under this section 
on or before January 1, 2024.
(ii)
Notwithstanding Subsection 
(6)(a)(ii)
, a county described in Subsection 
(6)(d)(i)
is not subject to the voter approval requirement in Subsection 
(2)
 or (5)(b) for the 
first time the county reauthorizes the tax at the end of the 10-year levy period after 
January 1, 2024.
(iii)
The voter approval requirement in Subsection 
(2)
 or (5)(b) applies to a county 
described in Subsection 
(6)(d)(i)
 for any time the county reauthorizes the tax at 
the end of the 10-year levy period after the reauthorization described in 
Subsection 
(6)(d)(ii)
.
(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 section.
Section 9, Section 
59-12-804
 is amended to read:
59-12-804
. Imposition of rural city hospital tax -- Base -- Rate -- Administration, 
collection, enforcement, and interpretation 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
, 
and interpreted
 in accordance with:
(A)
the same procedures used to administer, collect, 
and 
enforce
, and interpret
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
10
-year period by the city legislative body 
as provided in Subsection 
(1)
and the 
city's registered voters in accordance with the procedures and requirements for 
levying a tax under Subsection 
(2)
, except as provided in Subsection 
(4)(c)
.
(b)
A tax under this section is not subject to Subsections 
59-12-205(2)
 through 
(5)
.
(c)
(i)
This Subsection 
(4)(c)
 applies to a city that imposes a tax under this section on 
or before January 1, 2024.
(ii)
Notwithstanding Subsection 
(4)(a)(ii)
, a city described in Subsection 
(4)(c)(i)
 is 
not subject to the voter approval requirement in Subsection 
(2)
 for the first time 
the city reauthorizes the tax at the end of the 10-year levy period after January 1, 
2024.
(iii)
The voter approval requirement in Subsection 
(2)
 applies to a city described in 
Subsection 
(4)(c)(i)
 for any time the city reauthorizes the tax at the end of the 
10-year levy period after the reauthorization described in Subsection 
(4)(c)(ii)
.
(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 10, 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)
for the county, as a class A notice under Section 
63G-30-102
, for two weeks 
before the day on which the first of the two public hearings is held.
(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
, and interpreted
 in accordance with:
(i)
the same procedures used to administer, collect, 
and 
enforce
, and interpret
 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 
(5)
.
(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 11, Section 
59-12-1201
 is amended to read:
59-12-1201
. Motor vehicle rental tax -- Rate -- Exemptions -- Administration, 
collection, enforcement, and interpretation of tax -- Administrative charge -- Deposits.
(1)
As used in this section:
(a)
"Fairpark district board" means the board of the fairpark district.
(b)
"Fairpark district" means the Utah Fairpark Area Investment and Restoration 
District, created in Section 
11-70-201
.
(c)
"Franchise agreement date" means the same as that term is defined in Section 
11-70-101
.
(d)
"Stadium contribution" means the same as that term is defined in Section 
11-70-101
.
(e)
"Transition date" means the first day of the calendar quarter that begins at least 90 
days after the fairpark district board delivers to the commission the certificate 
described in Subsection (2)(a)(ii)(B).
(2)
(a)
(i)
Except as provided in Subsections (4) and (5), there is imposed a tax of 2.5% 
on all short-term rentals of motor vehicles.
(ii)
(A)
In addition to the tax imposed under Subsection (2)(a)(i) and except as 
provided in Subsections (4) and (5), beginning on the transition date there is 
imposed a tax of 1.5% on all 
short-term leases and rentals of motor vehicles 
not exceeding 30 days
short-term rentals of motor vehicles
.
(B)
After the franchise agreement date, the fairpark district board shall deliver to 
the commission a certificate verifying the execution of a franchise agreement, 
as defined in Section 
11-70-101
, and providing the franchise agreement date.
(C)
A tax under this Subsection (2)(a)(ii) is imposed only if the franchise 
agreement date is on or before June 30, 2032.
(b)
The tax imposed in this section is in addition to all other state, county, or municipal 
fees and taxes imposed on rentals of motor vehicles.
(3)
(a)
Subject to Subsection (3)(b), a tax rate repeal or tax rate change for the tax 
imposed under Subsection (2) shall take effect on the first day of a calendar quarter.
(b)
(i)
For a transaction subject to a tax under Subsection (2), a tax rate increase shall 
take effect on the first day of the first billing period:
(A)
that begins after the effective date of the tax rate increase; and
(B)
if the billing period for the transaction begins before the effective date of a tax 
rate increase imposed under Subsection (2).
(ii)
For a transaction subject to a tax under Subsection (2), the repeal of a tax or a tax 
rate decrease shall take effect on the first day of the last billing period:
(A)
that began before the effective date of the repeal of the tax or the tax rate 
decrease; and
(B)
if the billing period for the transaction begins before the effective date of the 
repeal of the tax or the tax rate decrease imposed under Subsection 
(1)
(2)
.
(4)
A tax imposed under this section applies at the same rate to car sharing of less than 30 
days, except for
car sharing for the purpose of temporarily replacing a person's motor 
vehicle that is being repaired pursuant to a repair or an insurance agreement.
(5)
A motor vehicle is exempt from the tax imposed under this section if:
(a)
the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;
(b)
the motor vehicle is rented as a personal household goods moving van; or
(c)
the lease or rental of the motor vehicle is made for the purpose of temporarily 
replacing a person's motor vehicle that is being repaired pursuant to a repair 
agreement or an insurance agreement.
(6)
(a)
(i)
The tax authorized under this section shall be administered, collected, 
and 
enforced
, and interpreted
 in accordance with:
(A)
the same procedures used to administer, collect, 
and 
enforce
, and interpret
the tax under Part 1, Tax Collection; and
(B)
Chapter 1, General Taxation Policies.
(ii)
Notwithstanding Subsection 
(5)(a)(i)
(6)(a)(i)
, a tax under this part is not subject 
to Subsections 
59-12-103
(4) through (9) or Section 
59-12-107.1
 or 
59-12-123
.
(b)
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.
(c)
Except as provided under Subsections (6)(b) and (d):
(i)
the commission shall deposit daily with the state treasurer all revenue received 
under this section; and
(ii)
the state treasurer shall credit monthly all revenue received under this section to 
the Marda Dillree Corridor Preservation Fund under Section 
72-2-117
.
(d)
(i)
Subject to Subsection (6)(d)(iii), all revenue received by the commission under 
Subsection (2)(a)(ii) shall be paid to the fairpark district.
(ii)
Within 10 days after the fairpark district completes payment of the stadium 
contribution, the fairpark district board shall deliver to the commission a written 
statement verifying that the fairpark district has completed payment of the stadium 
contribution.
(iii)
Upon receipt of the written statement under Subsection (6)(d)(ii), the 
commission shall:
(A)
discontinue collecting revenue under Subsection (2)(a)(ii), beginning the first 
day of the calendar quarter that is at least 90 days after the commission's 
receipt of the written statement;
(B)
discontinue distributing revenue under Subsection (2)(a)(ii) to the fairpark 
district, beginning the first day of the calendar quarter that is at least 90 days 
after the commission's receipt of the written statement; and
(C)
notify the Executive Appropriations Committee of the Legislature that the 
commission is discontinuing collecting and distributing revenue under 
Subsection (2)(a)(ii).
Section 12, 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
Subsections
(4)(b)
 and (c)
, a tax authorized 
under this part shall be:
(i)
administered, collected, 
and 
enforced
, and interpreted
 in accordance with:
(A)
the same procedures used to administer, collect, 
and 
enforce
, and interpret
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
10
-year period.
(c)
A tax under this section is not subject to Subsections 
59-12-205(2)
 through 
(5)
.
(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 13, Section 
59-12-1803
 is amended to read:
59-12-1803
. Enactment or repeal of tax -- Effective date -- Administration, 
collection, enforcement, and interpretation of tax.
(1)
Subject to Subsections 
(2)
 and 
(3)
, a tax rate repeal or a tax rate change for a tax 
imposed under this part shall take effect on the first day of a calendar quarter.
(2)
(a)
The enactment of a 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 if the billing period 
for the transaction begins before the effective date of the tax under this part.
(b)
The repeal of a tax applies to a billing period if the billing statement for the billing 
period is rendered on or after the effective date of the repeal of the tax imposed under 
this part.
(3)
(a)
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 or repeal of a tax under 
this part takes effect:
(i)
on the first day of a calendar quarter; and
(ii)
beginning 60 days after the effective date of the enactment or repeal of the tax 
under this part.
(b)
In accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the 
commission may by rule define the term "catalogue sale."
(4)
A tax imposed by this part shall be administered, collected, 
and 
enforced
, and 
interpreted
 in accordance with:
(a)
the same procedures used to administer, collect, 
and 
enforce
, and interpret
 the tax 
under 
Part 1, Tax Collection
; and
(b)
Chapter 1, General Taxation Policies
.
Section 14. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
3-14-25 2:26 PM