(4) |
(a) |
For purposes of this Subsection (4):
(ii) |
“Annexing area” means an area that is annexed into a county. |
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(b) |
(i) |
Except as provided in Subsection (4)(c), if, on or after July 1, 2004, a county enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or change 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 meeting the requirements of Subsection (4)(b)(ii) from the county. |
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(ii) |
The notice described in Subsection (4)(b)(i)(B) shall state:
(A) |
that the county will enact or repeal a tax or change the rate of a tax under this part; |
(B) |
the statutory authority for the tax described in Subsection (4)(b)(ii)(A); |
(C) |
the effective date of the tax described in Subsection (4)(b)(ii)(A); and |
(D) |
if the county enacts the tax or changes the rate of the tax described in Subsection (4)(b)(ii)(A), the rate of the tax. |
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(c) |
(i) |
Notwithstanding Subsection (4)(b)(i), for a transaction described in Subsection (4)(c)(iii), the enactment of a tax or a tax rate increase 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 or the tax rate increase; and |
(B) |
if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under this section. |
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(ii) |
Notwithstanding Subsection (4)(b)(i), for a transaction described in Subsection (4)(c)(iii), the repeal of a tax or a tax rate decrease 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 or the tax rate decrease; and |
(B) |
if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under this section. |
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(iii) |
Subsections (4)(c)(i) and (ii) apply to transactions subject to a tax under Subsection 59-12-103(1)(i). |
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(d) |
(i) |
Except as provided in Subsection (4)(e), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment, repeal, or a change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change 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 meeting the requirements of Subsection (4)(d)(ii) from the county that annexes the annexing area. |
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(ii) |
The notice described in Subsection (4)(d)(i)(B) shall state:
(A) |
that the annexation described in Subsection (4)(d)(i) will result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area; |
(B) |
the statutory authority for the tax described in Subsection (4)(d)(ii)(A); |
(C) |
the effective date of the tax described in Subsection (4)(d)(ii)(A); and |
(D) |
if the county enacts the tax or changes the rate of the tax described in Subsection (4)(d)(ii)(A), the rate of the tax. |
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(e) |
(i) |
Notwithstanding Subsection (4)(d)(i), for a transaction described in Subsection (4)(e)(iii), the enactment of a tax or a tax rate increase 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 or the tax rate increase; and |
(B) |
if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under this section. |
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(ii) |
Notwithstanding Subsection (4)(d)(i), for a transaction described in Subsection (4)(e)(iii), the repeal of a tax or a tax rate decrease 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 or the tax rate decrease; and |
(B) |
if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under this section. |
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(iii) |
Subsections (4)(e)(i) and (ii) apply to transactions subject to a tax under Subsection 59-12-103(1)(i). |
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