59-12-502 — Additional public transit tax for expanded system and fixed guideway and interstate improvements -- Base -- Rate -- Voter approval.
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59-12-502. Additional public transit tax for expanded system and fixed guideway
and interstate improvements -- Base -- Rate -- Voter approval.
(1) (a) (i) In addition to other sales and use taxes, including the public transit district tax authorized by Section 59-12-501, a county, city, or town within a transit district organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act, may impose a sales and use tax of .25% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town, to fund a fixed guideway and expanded public transportation system.
(ii) Notwithstanding Subsection (1)(a)(i), a county, city, or town may not impose a tax under this section on:
(A) 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; and
(B) any amounts paid or charged by a seller that collects a tax under Subsection 59-12-107(1)(b).
(b) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Section 59-12-207.
(c) (i) A county, city, or town may impose the tax under this section only if the governing body of the county, city, or town submits, by resolution, the proposal to all the qualified voters within the county, city, or town for approval at a general or special election conducted in the manner provided by statute.
(ii) Notice of the election under Subsection (1)(c)(i) shall be given by the county, city, or town governing body 15 days in advance in the manner prescribed by statute.
(2) If the majority of the voters voting in this election approve the proposal, it shall become effective on the date provided by the county, city, or town governing body.
(3) (a) This section may not be construed to require an election in jurisdictions where voters have previously approved a public transit sales or use tax.
(b) This section shall be construed to require an election to impose the sales and use tax authorized by this section, including jurisdictions where the voters have previously approved the sales and use tax authorized by Section 59-12-501, but this section may not be construed to affect the sales and use tax authorized by Section 59-12-501.
(4) No public funds shall be spent to promote the required election.
(5) (a) Notwithstanding the designated use of revenues in Subsection (1), of the revenues generated by the tax imposed under this section by any county of the first class:
(i) 75% shall be allocated to fund a fixed guideway and expanded public transportation system; and
(ii) except as provided in Subsection (5)(b), 25% shall be allocated to fund new construction, major renovations, and improvements to Interstate 15 and state highways within the county and to pay any debt service and bond issuance costs related to those projects.
(b) Notwithstanding the designated use of revenues in Subsection (1), beginning on July 1, 2006, and ending on July 1, 2007, a county of the first class may expend an amount not to exceed $3,500,000 of the revenues described in Subsection (5)(a)(ii) for expenses relating to reconfiguring railroad curves within that county to reduce rail congestion.
(6) A county of the first class may, through an interlocal agreement, authorize the deposit or transfer of the portion of the revenues described in Subsection (5)(a)(ii) to the Public Transportation System Tax Highway Fund created in Section 72-2-121.
(1) (a) (i) In addition to other sales and use taxes, including the public transit district tax authorized by Section 59-12-501, a county, city, or town within a transit district organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act, may impose a sales and use tax of .25% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town, to fund a fixed guideway and expanded public transportation system.
(ii) Notwithstanding Subsection (1)(a)(i), a county, city, or town may not impose a tax under this section on:
(A) 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; and
(B) any amounts paid or charged by a seller that collects a tax under Subsection 59-12-107(1)(b).
(b) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Section 59-12-207.
(c) (i) A county, city, or town may impose the tax under this section only if the governing body of the county, city, or town submits, by resolution, the proposal to all the qualified voters within the county, city, or town for approval at a general or special election conducted in the manner provided by statute.
(ii) Notice of the election under Subsection (1)(c)(i) shall be given by the county, city, or town governing body 15 days in advance in the manner prescribed by statute.
(2) If the majority of the voters voting in this election approve the proposal, it shall become effective on the date provided by the county, city, or town governing body.
(3) (a) This section may not be construed to require an election in jurisdictions where voters have previously approved a public transit sales or use tax.
(b) This section shall be construed to require an election to impose the sales and use tax authorized by this section, including jurisdictions where the voters have previously approved the sales and use tax authorized by Section 59-12-501, but this section may not be construed to affect the sales and use tax authorized by Section 59-12-501.
(4) No public funds shall be spent to promote the required election.
(5) (a) Notwithstanding the designated use of revenues in Subsection (1), of the revenues generated by the tax imposed under this section by any county of the first class:
(i) 75% shall be allocated to fund a fixed guideway and expanded public transportation system; and
(ii) except as provided in Subsection (5)(b), 25% shall be allocated to fund new construction, major renovations, and improvements to Interstate 15 and state highways within the county and to pay any debt service and bond issuance costs related to those projects.
(b) Notwithstanding the designated use of revenues in Subsection (1), beginning on July 1, 2006, and ending on July 1, 2007, a county of the first class may expend an amount not to exceed $3,500,000 of the revenues described in Subsection (5)(a)(ii) for expenses relating to reconfiguring railroad curves within that county to reduce rail congestion.
(6) A county of the first class may, through an interlocal agreement, authorize the deposit or transfer of the portion of the revenues described in Subsection (5)(a)(ii) to the Public Transportation System Tax Highway Fund created in Section 72-2-121.
Amended by Chapter 329, 2006 General Session
Amended by Chapter 253, 2006 General Session