2010 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
59-12-205 - Ordinances to conform with statutory amendments -- Distribution of tax revenues -- Determination of population.

59-12-205. Ordinances to conform with statutory amendments -- Distribution of tax revenues -- Determination of population.
(1) Each county, city, and town, in order to maintain in effect sales and use tax ordinances adopted pursuant to Section 59-12-204, shall, within 30 days of any amendment of any applicable provisions of Part 1, Tax Collection, adopt amendments of their respective sales and use tax ordinances to conform with the amendments to Part 1, Tax Collection, insofar as they relate to sales and use taxes.
(2) Except as provided in Subsections (3) through (5):
(a) 50% of each dollar collected from the sales and use tax authorized by this part shall be paid to each county, city, and town on the basis of the percentage that the population of the county, city, or town bears to the total population of all counties, cities, and towns in the state; and
(b) (i) except as provided in Subsection (2)(b)(ii), 50% of each dollar collected from the sales and use tax authorized by this part shall be paid to each county, city, and town on the basis of the location where the transaction is consummated as determined under Sections 59-12-211 through 59-12-215; and
(ii) 50% of each dollar collected from the sales and use tax authorized by this part within a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act, shall be paid to the military installation development authority created in Section 63H-1-201.
(3) (a) For fiscal years beginning with fiscal year 1983-84 and ending with fiscal year 2005-06, a county, city, or town may not receive a tax revenue distribution less than .75% of the taxable sales within the boundaries of the county, city, or town.
(b) The commission shall proportionally reduce monthly distributions to any county, city, or town that, but for the reduction, would receive a distribution in excess of 1% of the sales and use tax revenue collected within the boundaries of the county, city, or town.
(4) (a) As used in this Subsection (4):
(i) "Eligible county, city, or town" means a county, city, or town that receives $2,000 or more in tax revenue distributions in accordance with Subsection (3) for each of the following fiscal years:
(A) fiscal year 2002-03;
(B) fiscal year 2003-04; and
(C) fiscal year 2004-05.
(ii) "Minimum tax revenue distribution" means the greater of:
(A) the total amount of tax revenue distributions an eligible county, city, or town receives from a tax imposed in accordance with this part for fiscal year 2000-01; or
(B) the total amount of tax revenue distributions an eligible county, city, or town receives from a tax imposed in accordance with this part for fiscal year 2004-05.
(b) (i) Notwithstanding Subsection (2) and except as provided in Subsection (4)(b)(ii), beginning with fiscal year 2006-07 and ending with fiscal year 2012-13, an eligible county, city, or town shall receive a tax revenue distribution for a tax imposed in accordance with this part equal to the greater of:
(A) the payment required by Subsection (2); or
(B) the minimum tax revenue distribution.
(ii) If the tax revenue distribution required by Subsection (4)(b)(i) for an eligible county,

city, or town is equal to the amount described in Subsection (4)(b)(i)(A) for three consecutive fiscal years, for fiscal years beginning with the fiscal year immediately following that three consecutive fiscal year period, the eligible county, city, or town shall receive the tax revenue distribution equal to the payment required by Subsection (2).
(c) For a fiscal year beginning with fiscal year 2013-14 and ending with fiscal year 2015-16, an eligible county, city, or town shall receive the minimum tax revenue distribution for that fiscal year if for fiscal year 2012-13 the payment required by Subsection (2) to that eligible county, city, or town is less than or equal to the product of:
(i) the minimum tax revenue distribution; and
(ii) .90.
(5) (a) Population figures for purposes of this section shall be based on the most recent official census or census estimate of the United States Census Bureau.
(b) If a needed population estimate is not available from the United States Census Bureau, population figures shall be derived from the estimate from the Utah Population Estimates Committee created by executive order of the governor.
(6) The population of a county for purposes of this section shall be determined solely from the unincorporated area of the county.

Amended by Chapter 92, 2009 General Session
Amended by Chapter 203, 2009 General Session