| (b) | having:| (i) | electrical capabilities; |
| (ii) | digital capabilities; |
| (iii) | magnetic capabilities; |
| (iv) | wireless capabilities; |
| (v) | optical capabilities; |
| (vi) | electromagnetic capabilities; or |
| (vii) | capabilities similar to Subsections (45)(b)(i) through (vi). See Utah Code 59-12-102Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCCEligible political subdivision: means a political subdivision that:| (a) | provides public transit services; |
| (b) | is not a public transit district; and |
| (c) | is not annexed into a public transit district. See Utah Code 59-12-2202Fixed guideway: means the same as that term is defined in Section 59-12-102. See Utah Code 59-12-2202Oversight: Committee review of the activities of a Federal agency or program.Public transit: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202Public transit district: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102 |
| (2) |
The commission shall administer, collect, and enforce a sales and use tax imposed under this part in accordance with:
| (a) |
the same procedures used to administer, collect, and enforce a tax under:
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| (3) |
A sales and use tax under this part is not subject to Subsections 59-12-205(2) through (5). |
| (4) |
Subject to Section 59-12-2207 and except as provided in Subsection (5) or another provision of this part, the state treasurer shall transmit revenue collected within a county, city, or town from a sales and use tax under this part to the county, city, or town legislative body monthly by electronic funds transfer. |
| (5) |
| (a) |
Subject to Section 59-12-2207, and except as provided in Subsection (5)(b), the state treasurer shall transfer revenue collected within a county, city, or town from a sales and use tax under this part directly to a public transit district organized under 8, or an eligible political subdivision as defined in Section 59-12-2219, if the county, city, or town legislative body:
| (i) |
provides written notice to the commission and the state treasurer requesting the transfer; and |
| (ii) |
designates the public transit district or eligible political subdivision to which the county, city, or town legislative body requests the state treasurer to transfer the revenue. |
|
| (b) |
The commission shall transmit a portion of the revenue collected within a county, city, or town from a sales and use tax under this part that would be transferred to a public transit district or an eligible political subdivision under Subsection (5)(a) to the county, city, or town to fund public transit fixed guideway safety oversight under Section 72-1-214 if the county, city, or town legislative body:
| (i) |
provides written notice to the commission and the state treasurer requesting the transfer; and |
| (ii) |
specifies the amount of revenue required to be transmitted to the county, city, or town. |
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Amended by Chapter 471, 2023 General Session
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