State Codes and Statutes
Statutes > Utah > Title-59 > Chapter-12 > 59-12-20559-12-205. Ordinances to conform with statutory amendments -- Distribution oftax revenues -- Determination of population.
(1) Each county, city, and town, in order to maintain in effect sales and use taxordinances adopted pursuant to Section 59-12-204, shall, within 30 days of any amendment ofany applicable provisions of Part 1, Tax Collection, adopt amendments of their respective salesand use tax ordinances to conform with the amendments to Part 1, Tax Collection, insofar as theyrelate to sales and use taxes.
(2) Except as provided in Subsections (3) through (5):
(a) 50% of each dollar collected from the sales and use tax authorized by this part shallbe paid to each county, city, and town on the basis of the percentage that the population of thecounty, city, or town bears to the total population of all counties, cities, and towns in the state;and
(b) (i) except as provided in Subsection (2)(b)(ii), 50% of each dollar collected from thesales and use tax authorized by this part shall be paid to each county, city, and town on the basisof the location where the transaction is consummated as determined under Sections 59-12-211through 59-12-215; and
(ii) 50% of each dollar collected from the sales and use tax authorized by this part withina project area described in a project area plan adopted by the military installation developmentauthority under Title 63H, Chapter 1, Military Installation Development Authority Act, shall bepaid to the military installation development authority created in Section 63H-1-201.
(3) (a) For fiscal years beginning with fiscal year 1983-84 and ending with fiscal year2005-06, a county, city, or town may not receive a tax revenue distribution less than .75% of thetaxable sales within the boundaries of the county, city, or town.
(b) The commission shall proportionally reduce monthly distributions to any county, city,or town that, but for the reduction, would receive a distribution in excess of 1% of the sales anduse tax revenue collected within the boundaries of the county, city, or town.
(4) (a) As used in this Subsection (4):
(i) "Eligible county, city, or town" means a county, city, or town that receives $2,000 ormore in tax revenue distributions in accordance with Subsection (3) for each of the followingfiscal years:
(A) fiscal year 2002-03;
(B) fiscal year 2003-04; and
(C) fiscal year 2004-05.
(ii) "Minimum tax revenue distribution" means the greater of:
(A) the total amount of tax revenue distributions an eligible county, city, or townreceives from a tax imposed in accordance with this part for fiscal year 2000-01; or
(B) the total amount of tax revenue distributions an eligible county, city, or town receivesfrom a tax imposed in accordance with this part for fiscal year 2004-05.
(b) (i) Notwithstanding Subsection (2) and except as provided in Subsection (4)(b)(ii),beginning with fiscal year 2006-07 and ending with fiscal year 2012-13, an eligible county, city,or town shall receive a tax revenue distribution for a tax imposed in accordance with this partequal to the greater of:
(A) the payment required by Subsection (2); or
(B) the minimum tax revenue distribution.
(ii) If the tax revenue distribution required by Subsection (4)(b)(i) for an eligible county,
city, or town is equal to the amount described in Subsection (4)(b)(i)(A) for three consecutivefiscal years, for fiscal years beginning with the fiscal year immediately following that threeconsecutive fiscal year period, the eligible county, city, or town shall receive the tax revenuedistribution equal to the payment required by Subsection (2).
(c) For a fiscal year beginning with fiscal year 2013-14 and ending with fiscal year2015-16, an eligible county, city, or town shall receive the minimum tax revenue distribution forthat fiscal year if for fiscal year 2012-13 the payment required by Subsection (2) to that eligiblecounty, city, or town is less than or equal to the product of:
(i) the minimum tax revenue distribution; and
(ii) .90.
(5) (a) Population figures for purposes of this section shall be based on the most recentofficial census or census estimate of the United States Census Bureau.
(b) If a needed population estimate is not available from the United States CensusBureau, population figures shall be derived from the estimate from the Utah PopulationEstimates Committee created by executive order of the governor.
(6) The population of a county for purposes of this section shall be determined solelyfrom the unincorporated area of the county.
Amended by Chapter 92, 2009 General Session
Amended by Chapter 203, 2009 General Session
