| (1) |
Terms Used In Utah Code 59-12-703- Botanical organization: means :
| (a) | a private nonprofit organization or institution having as its primary purpose the advancement and preservation of plant science through horticultural display, botanical research, and community education; or |
| (b) | an administrative unit. See Utah Code 59-12-702- Bundled transaction: means the sale of two or more items of tangible personal property, products, or services if the tangible personal property, products, or services are:
| (i) | distinct and identifiable; and |
| (ii) | sold for one nonitemized price. See Utah Code 59-12-102- City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- County legislative body: means :Utah Code 68-3-12.5
- Food and food ingredients: includes an item described in Subsection (96)(b)(iii). See Utah Code 59-12-102
- rental: includes an agreement covering a motor vehicle and trailer if the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue Code. See Utah Code 59-12-102
- Sale: includes :
| (i) | installment and credit sales; |
| (ii) | any closed transaction constituting a sale; |
| (iii) | any sale of electrical energy, gas, services, or entertainment taxable under this chapter; |
| (iv) | any transaction if the possession of property is transferred but the seller retains the title as security for the payment of the price; and |
| (v) | any transaction under which right to possession, operation, or use of any article of tangible personal property is granted under a lease or contract and the transfer of possession would be taxable if an outright sale were made. See Utah Code 59-12-102- sales price: include :
| (i) | the seller's cost of the tangible personal property, a product transferred electronically, or services sold; |
| (ii) | expenses of the seller, including:| (A) | the cost of materials used; |
| (F) | the cost of transportation to the seller; or |
| (G) | a tax imposed on the seller; |
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| (iii) | a charge by the seller for any service necessary to complete the sale; or |
| (iv) | consideration a seller receives from a person other than the purchaser if:| (A) | | (I) | the seller actually receives consideration from a person other than the purchaser; and |
| (II) | the consideration described in Subsection (104)(b)(iv)(A)(I) is directly related to a price reduction or discount on the sale; |
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| (B) | the seller has an obligation to pass the price reduction or discount through to the purchaser; |
| (C) | the amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale to the purchaser; and |
| (D) | | (I) | | (Aa) | the purchaser presents a certificate, coupon, or other documentation to the seller to claim a price reduction or discount; and |
| (Bb) | a person other than the seller authorizes, distributes, or grants the certificate, coupon, or other documentation with the understanding that the person other than the seller will reimburse any seller to whom the certificate, coupon, or other documentation is presented; |
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| (II) | the purchaser identifies that purchaser to the seller as a member of a group or organization allowed a price reduction or discount, except that a preferred customer card that is available to any patron of a seller does not constitute membership in a group or organization allowed a price reduction or discount; or |
| (III) | the price reduction or discount is identified as a third party price reduction or discount on the:| (Aa) | invoice the purchaser receives; or |
| (Bb) | certificate, coupon, or other documentation the purchaser presents. See Utah Code 59-12-102- 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
- zoological organization: means a public, public-private partnership, or private nonprofit organization having as its primary purpose the advancement and preservation of zoology. See Utah Code 59-12-702
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| (a) |
Subject to the other provisions of this section, a county legislative body may submit an opinion question to the residents of that county, by majority vote of all members of the legislative body, so that each resident of the county, except residents in municipalities that have already imposed a sales and use tax under 14, has an opportunity to express the resident’s opinion on the imposition of a local sales and use tax of .1% on the transactions described in Subsection 59-12-103(1) located within the county, to:
| (i) |
fund cultural facilities, recreational facilities, and zoological facilities, botanical organizations, cultural organizations, and zoological organizations, and rural radio stations, in that county; or |
| (ii) |
provide funding for a botanical organization, cultural organization, or zoological organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in furtherance of the botanical organization’s, cultural organization’s, or zoological organization’s primary purpose. |
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| (b) |
The opinion question required by this section shall state:
“Shall (insert the name of the county), Utah, be authorized to impose a .1% sales and use tax for (list the purposes for which the revenue collected from the sales and use tax shall be expended)?” |
| (c) |
A county legislative body may not impose a tax under this section on:
| (i) |
the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; |
| (ii) |
sales and uses within a municipality that has already imposed a sales and use tax under 14; and |
| (iii) |
except as provided in Subsection (1)(e), amounts paid or charged for food and food ingredients. |
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| (d) |
For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. |
| (e) |
A county legislative body imposing a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. |
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| (2) |
| (a) |
If the county legislative body determines that a majority of the county’s registered voters voting on the imposition of the tax have voted in favor of the imposition of the tax as prescribed in Subsection (1), the county legislative body may impose the tax by a majority vote of all members of the legislative body on the transactions:
| (i) |
described in Subsection (1); and |
| (ii) |
within the county, including the cities and towns located in the county, except those cities and towns that have already imposed a sales and use tax under 14. |
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| (b) |
A county legislative body may revise county ordinances to reflect statutory changes to the distribution formula or eligible recipients of revenue generated from a tax imposed under Subsection (2)(a) without submitting an opinion question to residents of the county. |
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| (3) |
Subject to Section 59-12-704, revenue collected from a tax imposed under Subsection (2) shall be expended:
| (a) |
to fund cultural facilities, recreational facilities, and zoological facilities located within the county or a city or town located in the county, except a city or town that has already imposed a sales and use tax under 14; |
| (b) |
to fund ongoing operating expenses of:
| (i) |
recreational facilities described in Subsection (3)(a); |
| (ii) |
botanical organizations, cultural organizations, and zoological organizations within the county; and |
| (iii) |
rural radio stations within the county; and |
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| (c) |
as stated in the opinion question described in Subsection (1). |
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| (4) |
| (a) |
A tax authorized under this part shall be:
| (i) |
except as provided in Subsection (4)(b), administered, collected, and enforced in accordance with:
| (A) |
the same procedures used to administer, collect, and enforce the tax under:
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| (ii) |
levied for a period of 10 years and may be reauthorized at the end of the ten-year period in accordance with this section. |
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| (b) |
A tax under this part is not subject to Subsections 59-12-205(2) through (5). |
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| (5) |
| (a) |
For purposes of this Subsection (5):
| (i) |
“Annexation” means an annexation to a county under 2. |
| (ii) |
“Annexing area” means an area that is annexed into a county. |
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| (b) |
| (i) |
Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a county 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 meeting the requirements of Subsection (5)(b)(ii) from the county. |
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| (ii) |
The notice described in Subsection (5)(b)(i)(B) shall state:
| (A) |
that the county 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 county enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the tax. |
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| (c) |
| (i) |
If the billing period for a transaction begins before the effective date of the enactment of the tax under this section, the enactment of the tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax. |
| (ii) |
The repeal of a tax applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax imposed under this section. |
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| (d) |
| (i) |
If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (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 under Subsection (5)(b)(i). |
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| (e) |
| (i) |
Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this part for 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 meeting the requirements of Subsection (5)(e)(ii) from the county that annexes the annexing area. |
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| (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 or repeal of 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). |
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| (f) |
| (i) |
If the billing period for a transaction begins before the effective date of the enactment of the tax under this section, the enactment of the tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax. |
| (ii) |
The repeal of a tax applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax imposed under this section. |
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| (g) |
| (i) |
If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (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 under Subsection (5)(e)(i). |
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Amended by Chapter 471, 2023 General Session
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