State Codes and Statutes
Statutes > Utah > Title-59 > Chapter-12 > 59-12-110259-12-1102. Base -- Rate -- Imposition of tax -- Distribution of revenue --Administration -- Commission requirement to retain an amount to be deposited into theQualified 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 taxauthorized by this chapter, a county may impose by ordinance a county option sales and use taxof .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 thissection on the sales and uses described in Section 59-12-104 to the extent the sales and uses areexempt from taxation under Section 59-12-104.
(b) For purposes of this Subsection (1), the location of a transaction shall be determinedin 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 arelocated 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 theordinance is adopted on or before May 25; or
(B) of the second calendar year after adoption of the ordinance imposing the tax if theordinance is adopted after May 25.
(d) Notwithstanding Subsection (1)(c)(ii), the county option sales and use tax under thissection shall be imposed:
(i) beginning January 1, 1998, if an ordinance adopting the tax imposed on or beforeSeptember 4, 1997; or
(ii) beginning January 1, 1999, if an ordinance adopting the tax is imposed during 1997but after September 4, 1997.
(2) (a) Before imposing a county option sales and use tax under Subsection (1), a countyshall 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 timeof no earlier than 6 p.m.
(ii) The earlier of the hearings required by Subsection (2)(a) shall be no less than sevendays 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 shalladvertise:
(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 commentsregarding 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 weekspreceding the earlier of the two public hearings; and
(B) on the Utah Public Notice Website created in Section 63F-1-701, for two weekspreceding the earlier of the two public hearings.
(iii) The advertisement described in Subsection (2)(c)(ii)(A) shall be no less than 1/8page 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 thatportion 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 aweek, 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 thecommunity, and not one of limited subject matter.
(d) The adoption of an ordinance imposing a county option sales and use tax is subject toa 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 acounty option sales and use tax under Subsection (1) is less than 75% of the state population, thetax 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 acounty option sales and use tax under Subsection (1) is greater than or equal to 75% of the statepopulation:
(i) 50% of the tax collected under Subsection (1) in each county shall be distributed tothe 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, basedon the total population of each county.
(c) Except as provided in Subsection (5), the amount to be distributed annually to acounty under Subsection (3)(b)(ii), when combined with the amount distributed to the countyunder 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) shallbe 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 underSubsections (3)(a), (b), and (c).
(4) (a) Except as provided in Subsection (4)(b) or (c), a tax authorized under this partshall be administered, collected, and enforced in accordance with:
(i) the same procedures used to administer, collect, and enforce the tax under:
(A) Part 1, Tax Collection; or
(B) Part 2, Local Sales and Use Tax Act; and
(ii) Chapter 1, General Taxation Policies.
(b) Notwithstanding Subsection (4)(a), a tax under this part is not subject to Subsections59-12-205(2) through (6).
(c) Notwithstanding Subsection (4)(a), the fee charged by the commission under Section59-12-206 shall be based on the distribution amounts resulting after:
(i) the applicable distribution calculations under Subsection (3) have been made; and
(ii) the commission retains the amount required by Subsection (5).
(5) (a) Beginning on July 1, 2009, the commission shall calculate and retain a portion ofthe 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 apercentage each month by dividing the sales and use tax collected under this part for that monthwithin the boundaries of that county by the total sales and use tax collected under this part forthat 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 eachmonth an amount equal to the product of:
(i) the percentage the commission determines for the month under Subsection (5)(b) forthe county; and
(ii) $6,354.
(d) The commission shall deposit an amount the commission retains in accordance withthis Subsection (5) into the Qualified Emergency Food Agencies Fund created by Section9-4-1409.
(e) An amount the commission deposits into the Qualified Emergency Food AgenciesFund shall be expended as provided in Section 9-4-1409.
(6) (a) For purposes of this Subsection (6):
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, CountyConsolidations 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 countyenacts 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 meetingthe 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) The enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the enactment of the tax; and
(B) if the billing period for the transaction begins before the effective date of theenactment of the tax under Subsection (1).
(ii) The repeal of a tax 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; and
(B) if the billing period for the transaction begins before the effective date of the repealof 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 salesand use tax rates published in the catalogue, an enactment or repeal of a tax described inSubsection (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 underSubsection (6)(b)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission 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 onor after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this partfor 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 meetingthe 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 orrepeal 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) The enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the enactment of the tax; and
(B) if the billing period for the transaction begins before the effective date of theenactment of the tax under Subsection (1).
(ii) The repeal of a tax 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; and
(B) if the billing period for the transaction begins before the effective date of the repealof 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 salesand use tax rates published in the catalogue, an enactment or repeal of a tax described inSubsection (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 underSubsection (6)(e)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule define the term "catalogue sale."
Amended by Chapter 90, 2010 General Session
