State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-12 > 59-12-1402

59-12-1402. Opinion question election -- Base -- Rate -- Imposition of tax -- Uses oftax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
(1) (a) (i) Subject to Subsection (6), beginning on January 1, 2003, a city or townlegislative body subject to this part may submit an opinion question to the residents of that city ortown, by majority vote of all members of the legislative body, so that each resident of the city ortown has an opportunity to express the resident's opinion on the imposition of a local sales anduse tax of .1% on the transactions described in Subsection 59-12-103(1) located within the city ortown, to fund recreational and zoological facilities and botanical, cultural, and zoologicalorganizations in that city or town.
(ii) Notwithstanding Subsection (1)(a)(i), a city or town legislative body may not imposea tax under this section:
(A) if the county in which the city or town is located imposes a tax under Part 7, CountyOption Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities;
(B) on the sales and uses described in Section 59-12-104 to the extent the sales and usesare exempt from taxation under Section 59-12-104; and
(C) except as provided in Subsection (1)(c), on amounts paid or charged for food andfood ingredients.
(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) A city or town legislative body imposing a tax under this section shall impose the taxon amounts paid or charged for food and food ingredients if the food and food ingredients aresold as part of a bundled transaction attributable to food and food ingredients and tangiblepersonal property other than food and food ingredients.
(d) The election shall be held at a regular general election or a municipal generalelection, as those terms are defined in Section 20A-1-102, and shall follow the proceduresoutlined in Title 11, Chapter 14, Local Government Bonding Act, except as provided inSubsection (6).
(2) If the city or town legislative body determines that a majority of the city's or town'sregistered voters voting on the imposition of the tax have voted in favor of the imposition of thetax as prescribed in Subsection (1)(a), the city or town legislative body may impose the tax by amajority vote of all members of the legislative body.
(3) The money generated from any tax imposed under Subsection (2) shall be used forfinancing:
(a) recreational and zoological facilities within the city or town or within the geographicarea of entities that are parties to an interlocal agreement, to which the city or town is a party,providing for recreational or zoological facilities; and
(b) ongoing operating expenses of botanical, cultural, and zoological organizationswithin the city or town or within the geographic area of entities that are parties to an interlocalagreement, to which the city or town is a party, providing for the support of botanical, cultural, orzoological organizations.
(4) (a) A tax authorized under this part shall be:
(i) except as provided in Subsection (4)(b), administered, collected, and enforced inaccordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or

(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies; and
(ii) (A) levied for a period of eight years; and
(B) may be reauthorized at the end of the eight-year period in accordance with thissection.
(b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject toSubsections 59-12-205(2) through (6).
(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 ortown 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 meetingthe 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 thetax.
(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 this section.
(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 this section.
(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 (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 underSubsection (5)(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 (5)(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 (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 orrepeal 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) 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 this section.
(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 this section.
(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 (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 underSubsection (5)(e)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule define the term "catalogue sale."
(6) (a) Before a city or town legislative body submits an opinion question to the residentsof the city or town under Subsection (1)(a)(i), the city or town legislative body shall:
(i) submit to the county legislative body in which the city or town is located a writtennotice 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 countylegislative body is not seeking to impose a tax under Part 7, County Option Funding forBotanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
(B) a written statement that in accordance with Subsection (6)(b) the results of a countyopinion question submitted to the residents of the county under Part 7, County Option Fundingfor Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the cityor town legislative body to submit the opinion question to the residents of the city or town inaccordance with this part.
(b) (i) Within 60 days after the day the county legislative body receives from a city ortown legislative body described in Subsection (6)(a) the notice of the intent to submit an opinionquestion to the residents of the city or town, the county legislative body shall provide the city ortown 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 theresidents 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 underthat part.
(ii) If the county legislative body provides the city or town legislative body the writtennotice 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, fromthe 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 opinionquestion under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the cityor town legislative body described in Subsection (6)(a) written results of the opinion questionsubmitted 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 amajority of the county's registered voters voted in favor of the county imposing the tax and thecounty 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 ortown legislative body, the city or town legislative body may not submit to the county legislativebody a written notice of the intent to submit an opinion question under this part because amajority of the county's registered voters voted against the county imposing the tax and themajority 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 ofthe city or town in accordance with this part because although a majority of the county'sregistered voters voted against the county imposing the tax, the majority of the registered voterswho 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 providea city or town legislative body described in Subsection (6)(a) a written resolution passed by thecounty legislative body stating that the county legislative body is not seeking to impose a taxunder Part 7, County Option Funding for Botanical, Cultural, Recreational, and ZoologicalOrganizations or Facilities, which permits the city or town legislative body to submit underSubsection (1)(a)(i) an opinion question to the city's or town's residents.

Amended by Chapter 382, 2008 General Session
Amended by Chapter 384, 2008 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-12 > 59-12-1402

59-12-1402. Opinion question election -- Base -- Rate -- Imposition of tax -- Uses oftax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
(1) (a) (i) Subject to Subsection (6), beginning on January 1, 2003, a city or townlegislative body subject to this part may submit an opinion question to the residents of that city ortown, by majority vote of all members of the legislative body, so that each resident of the city ortown has an opportunity to express the resident's opinion on the imposition of a local sales anduse tax of .1% on the transactions described in Subsection 59-12-103(1) located within the city ortown, to fund recreational and zoological facilities and botanical, cultural, and zoologicalorganizations in that city or town.
(ii) Notwithstanding Subsection (1)(a)(i), a city or town legislative body may not imposea tax under this section:
(A) if the county in which the city or town is located imposes a tax under Part 7, CountyOption Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities;
(B) on the sales and uses described in Section 59-12-104 to the extent the sales and usesare exempt from taxation under Section 59-12-104; and
(C) except as provided in Subsection (1)(c), on amounts paid or charged for food andfood ingredients.
(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) A city or town legislative body imposing a tax under this section shall impose the taxon amounts paid or charged for food and food ingredients if the food and food ingredients aresold as part of a bundled transaction attributable to food and food ingredients and tangiblepersonal property other than food and food ingredients.
(d) The election shall be held at a regular general election or a municipal generalelection, as those terms are defined in Section 20A-1-102, and shall follow the proceduresoutlined in Title 11, Chapter 14, Local Government Bonding Act, except as provided inSubsection (6).
(2) If the city or town legislative body determines that a majority of the city's or town'sregistered voters voting on the imposition of the tax have voted in favor of the imposition of thetax as prescribed in Subsection (1)(a), the city or town legislative body may impose the tax by amajority vote of all members of the legislative body.
(3) The money generated from any tax imposed under Subsection (2) shall be used forfinancing:
(a) recreational and zoological facilities within the city or town or within the geographicarea of entities that are parties to an interlocal agreement, to which the city or town is a party,providing for recreational or zoological facilities; and
(b) ongoing operating expenses of botanical, cultural, and zoological organizationswithin the city or town or within the geographic area of entities that are parties to an interlocalagreement, to which the city or town is a party, providing for the support of botanical, cultural, orzoological organizations.
(4) (a) A tax authorized under this part shall be:
(i) except as provided in Subsection (4)(b), administered, collected, and enforced inaccordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or

(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies; and
(ii) (A) levied for a period of eight years; and
(B) may be reauthorized at the end of the eight-year period in accordance with thissection.
(b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject toSubsections 59-12-205(2) through (6).
(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 ortown 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 meetingthe 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 thetax.
(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 this section.
(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 this section.
(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 (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 underSubsection (5)(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 (5)(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 (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 orrepeal 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) 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 this section.
(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 this section.
(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 (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 underSubsection (5)(e)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule define the term "catalogue sale."
(6) (a) Before a city or town legislative body submits an opinion question to the residentsof the city or town under Subsection (1)(a)(i), the city or town legislative body shall:
(i) submit to the county legislative body in which the city or town is located a writtennotice 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 countylegislative body is not seeking to impose a tax under Part 7, County Option Funding forBotanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
(B) a written statement that in accordance with Subsection (6)(b) the results of a countyopinion question submitted to the residents of the county under Part 7, County Option Fundingfor Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the cityor town legislative body to submit the opinion question to the residents of the city or town inaccordance with this part.
(b) (i) Within 60 days after the day the county legislative body receives from a city ortown legislative body described in Subsection (6)(a) the notice of the intent to submit an opinionquestion to the residents of the city or town, the county legislative body shall provide the city ortown 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 theresidents 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 underthat part.
(ii) If the county legislative body provides the city or town legislative body the writtennotice 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, fromthe 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 opinionquestion under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the cityor town legislative body described in Subsection (6)(a) written results of the opinion questionsubmitted 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 amajority of the county's registered voters voted in favor of the county imposing the tax and thecounty 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 ortown legislative body, the city or town legislative body may not submit to the county legislativebody a written notice of the intent to submit an opinion question under this part because amajority of the county's registered voters voted against the county imposing the tax and themajority 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 ofthe city or town in accordance with this part because although a majority of the county'sregistered voters voted against the county imposing the tax, the majority of the registered voterswho 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 providea city or town legislative body described in Subsection (6)(a) a written resolution passed by thecounty legislative body stating that the county legislative body is not seeking to impose a taxunder Part 7, County Option Funding for Botanical, Cultural, Recreational, and ZoologicalOrganizations or Facilities, which permits the city or town legislative body to submit underSubsection (1)(a)(i) an opinion question to the city's or town's residents.

Amended by Chapter 382, 2008 General Session
Amended by Chapter 384, 2008 General Session


State Codes and Statutes


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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-12 > 59-12-1402

59-12-1402. Opinion question election -- Base -- Rate -- Imposition of tax -- Uses oftax money -- Enactment or repeal of tax -- Effective date -- Notice requirements.
(1) (a) (i) Subject to Subsection (6), beginning on January 1, 2003, a city or townlegislative body subject to this part may submit an opinion question to the residents of that city ortown, by majority vote of all members of the legislative body, so that each resident of the city ortown has an opportunity to express the resident's opinion on the imposition of a local sales anduse tax of .1% on the transactions described in Subsection 59-12-103(1) located within the city ortown, to fund recreational and zoological facilities and botanical, cultural, and zoologicalorganizations in that city or town.
(ii) Notwithstanding Subsection (1)(a)(i), a city or town legislative body may not imposea tax under this section:
(A) if the county in which the city or town is located imposes a tax under Part 7, CountyOption Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities;
(B) on the sales and uses described in Section 59-12-104 to the extent the sales and usesare exempt from taxation under Section 59-12-104; and
(C) except as provided in Subsection (1)(c), on amounts paid or charged for food andfood ingredients.
(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) A city or town legislative body imposing a tax under this section shall impose the taxon amounts paid or charged for food and food ingredients if the food and food ingredients aresold as part of a bundled transaction attributable to food and food ingredients and tangiblepersonal property other than food and food ingredients.
(d) The election shall be held at a regular general election or a municipal generalelection, as those terms are defined in Section 20A-1-102, and shall follow the proceduresoutlined in Title 11, Chapter 14, Local Government Bonding Act, except as provided inSubsection (6).
(2) If the city or town legislative body determines that a majority of the city's or town'sregistered voters voting on the imposition of the tax have voted in favor of the imposition of thetax as prescribed in Subsection (1)(a), the city or town legislative body may impose the tax by amajority vote of all members of the legislative body.
(3) The money generated from any tax imposed under Subsection (2) shall be used forfinancing:
(a) recreational and zoological facilities within the city or town or within the geographicarea of entities that are parties to an interlocal agreement, to which the city or town is a party,providing for recreational or zoological facilities; and
(b) ongoing operating expenses of botanical, cultural, and zoological organizationswithin the city or town or within the geographic area of entities that are parties to an interlocalagreement, to which the city or town is a party, providing for the support of botanical, cultural, orzoological organizations.
(4) (a) A tax authorized under this part shall be:
(i) except as provided in Subsection (4)(b), administered, collected, and enforced inaccordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or

(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies; and
(ii) (A) levied for a period of eight years; and
(B) may be reauthorized at the end of the eight-year period in accordance with thissection.
(b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject toSubsections 59-12-205(2) through (6).
(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 ortown 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 meetingthe 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 thetax.
(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 this section.
(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 this section.
(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 (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 underSubsection (5)(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 (5)(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 (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 orrepeal 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) 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 this section.
(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 this section.
(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 (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 underSubsection (5)(e)(i).
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may by rule define the term "catalogue sale."
(6) (a) Before a city or town legislative body submits an opinion question to the residentsof the city or town under Subsection (1)(a)(i), the city or town legislative body shall:
(i) submit to the county legislative body in which the city or town is located a writtennotice 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 countylegislative body is not seeking to impose a tax under Part 7, County Option Funding forBotanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
(B) a written statement that in accordance with Subsection (6)(b) the results of a countyopinion question submitted to the residents of the county under Part 7, County Option Fundingfor Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the cityor town legislative body to submit the opinion question to the residents of the city or town inaccordance with this part.
(b) (i) Within 60 days after the day the county legislative body receives from a city ortown legislative body described in Subsection (6)(a) the notice of the intent to submit an opinionquestion to the residents of the city or town, the county legislative body shall provide the city ortown 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 theresidents 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 underthat part.
(ii) If the county legislative body provides the city or town legislative body the writtennotice 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, fromthe 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 opinionquestion under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the cityor town legislative body described in Subsection (6)(a) written results of the opinion questionsubmitted 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 amajority of the county's registered voters voted in favor of the county imposing the tax and thecounty 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 ortown legislative body, the city or town legislative body may not submit to the county legislativebody a written notice of the intent to submit an opinion question under this part because amajority of the county's registered voters voted against the county imposing the tax and themajority 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 ofthe city or town in accordance with this part because although a majority of the county'sregistered voters voted against the county imposing the tax, the majority of the registered voterswho 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 providea city or town legislative body described in Subsection (6)(a) a written resolution passed by thecounty legislative body stating that the county legislative body is not seeking to impose a taxunder Part 7, County Option Funding for Botanical, Cultural, Recreational, and ZoologicalOrganizations or Facilities, which permits the city or town legislative body to submit underSubsection (1)(a)(i) an opinion question to the city's or town's residents.

Amended by Chapter 382, 2008 General Session
Amended by Chapter 384, 2008 General Session


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