| (1) |
Terms Used In Utah Code 59-12-802- 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
- Emergency medical services: is a s defined in Section 26B-4-101. See Utah Code 59-12-801
- Food and food ingredients: includes an item described in Subsection (96)(b)(iii). See Utah Code 59-12-102
- Land: includes :Utah Code 68-3-12.5
- Rural city hospital: means a hospital owned by a city that is located within a third, fourth, fifth, or sixth class county. See Utah Code 59-12-801
- 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- 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
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| (a) |
A county legislative body of a county of the third, fourth, fifth, or sixth class may impose a sales and use tax of up to 1% on the transactions described in Subsection 59-12-103(1) located within the county. |
| (b) |
Subject to Subsection (3), the money collected from a tax under this section may be used to fund:
| (i) |
rural emergency medical services in that county; |
| (ii) |
federally qualified health centers in that county; |
| (iii) |
freestanding urgent care centers in that county; |
| (iv) |
rural county health care facilities in that county; |
| (v) |
rural health clinics in that county; or |
| (vi) |
a combination of Subsections (1)(b)(i) through (v). |
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| (c) |
Notwithstanding Subsection (1)(a), 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) |
a transaction to the extent a rural city hospital tax is imposed on that transaction in a city that imposes a tax under Section 59-12-804; 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) |
Before imposing a tax under Subsection (1), a county legislative body shall obtain approval to impose the tax from a majority of the:
| (i) |
members of the county’s legislative body; and |
| (ii) |
county’s registered voters voting on the imposition of the tax. |
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| (3) |
The money collected from a tax imposed under Subsection (1) may only be used to fund:
| (a) |
ongoing operating expenses of a center, clinic, or facility described in Subsection (1)(b) within that county; |
| (b) |
the acquisition of land for a center, clinic, or facility described in Subsection (1)(b) within that county; |
| (c) |
the design, construction, equipping, or furnishing of a center, clinic, or facility described in Subsection (1)(b) within that county; or |
| (d) |
rural emergency medical services within that county. |
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| (4) |
| (a) |
A tax under this section 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 by the county legislative body as provided in Subsection (1). |
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| (b) |
A tax under this section is not subject to Subsections 59-12-205(2) through (5). |
| (c) |
A county legislative body shall distribute money collected from a tax under this section quarterly. |
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| (5) |
The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this section. |
Amended by Chapter 471, 2023 General Session
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