59-12-2208. Legislative body approval requirements — Notice — Voter approval requirements.
| (1) |
Subject to the other provisions of this section, before imposing a sales and use tax under this part, a county, city, or town legislative body shall:
Terms Used In Utah Code 59-12-2208- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
- Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- Use: 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
| (a) |
obtain approval to impose the sales and use tax from a majority of the members of the county, city, or town legislative body; and |
| (b) |
submit an opinion question to the county’s, city’s, or town’s registered voters voting on the imposition of the sales and use tax so that each registered voter has the opportunity to express the registered voter’s opinion on whether a sales and use tax should be imposed under this section. |
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| (2) |
The opinion question required by this section shall state:
“Shall (insert the name of the county, city, or town), Utah, be authorized to impose a (insert the tax rate of the sales and use tax) sales and use tax for (list the purposes for which the revenues collected from the sales and use tax shall be expended)?” |
| (3) |
| (a) |
Subject to Subsection (3)(b), the election required by this section shall be held:
| (i) |
at a regular general election conducted in accordance with the procedures and requirements of Title 20A, Election Code, governing regular general elections; or |
| (ii) |
at a municipal general election conducted in accordance with the procedures and requirements of Section 20A-1-202. |
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| (b) |
| (i) |
Subject to Subsection (3)(b)(ii), the county clerk of the county in which the opinion question required by this section will be submitted to registered voters shall:
| (A) |
provide notice for the county, city, or town, as a class A notice under Section 63G-30-102, for at least 15 days before the date of the election; and |
| (B) |
prepare an affidavit of that posting, showing a copy of the notice and the places where the notice was posted. |
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| (ii) |
The notice under Subsection (3)(b)(i) shall:
| (A) |
state that an opinion question will be submitted to the county’s, city’s, or town’s registered voters voting on the imposition of a sales and use tax under this section so that each registered voter has the opportunity to express the registered voter’s opinion on whether a sales and use tax should be imposed under this section; and |
| (B) |
list the purposes for which the revenues collected from the sales and use tax shall be expended. |
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| (4) |
A county, city, or town that submits an opinion question to registered voters under this section is subject to Section 20A-11-1203. |
| (5) |
Subject to Section 59-12-2209, if a county, city, or town legislative body determines that a majority of the county’s, city’s, or town’s registered voters voting on the imposition of a sales and use tax under this part have voted in favor of the imposition of the sales and use tax in accordance with this section, the county, city, or town legislative body shall impose the sales and use tax. |
| (6) |
If, after imposing a sales and use tax under this part, a county, city, or town legislative body seeks to impose a tax rate for the sales and use tax that exceeds or is less than the tax rate stated in the opinion question described in Subsection (2) or repeals the tax rate stated in the opinion question described in Subsection (2), the county, city, or town legislative body shall:
| (a) |
obtain approval from a majority of the members of the county, city, or town legislative body to impose a tax rate for the sales and use tax that exceeds or is less than the tax rate stated in the opinion question described in Subsection (2) or repeals the tax rate stated in the opinion question described in Subsection (2); and |
| (b) |
in accordance with the procedures and requirements of this section, submit an opinion question to the county’s, city’s, or town’s registered voters voting on the tax rate so that each registered voter has the opportunity to express the registered voter’s opinion on whether to impose a tax rate for the sales and use tax that exceeds or is less than the tax rate stated in the opinion question described in Subsection (2) or repeal the tax rate stated in the opinion question described in Subsection (2). |
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Amended by Chapter 435, 2023 General Session
