US Laws, Codes, Statutes & Cases

     59-12-804.   Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection, and enforcement of tax.
     (1) (a) A city legislative body may impose a sales and use tax of up to 1%:
     (i) on the transactions described in Subsection 59-12-103(1) located within the city; and
     (ii) to fund rural city hospitals in that city.
     (b) Notwithstanding Subsection (1)(a)(i), a city 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; and
     (ii) any amounts paid or charged by a seller that collects a tax under Subsection 59-12-107(1)(b).
     (c) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Section 59-12-207.
     (2) (a) Before imposing a tax under Subsection (1)(a), a city legislative body shall obtain approval to impose the tax from a majority of the:
     (i) members of the city legislative body; and
     (ii) city's registered voters voting on the imposition of the tax.
     (b) The city legislative body shall conduct the election according to the procedures and requirements of Title 11, Chapter 14, Local Government Bonding Act.
     (3) The monies generated by a tax imposed under Subsection (1) may only be used for the financing of:
     (a) ongoing operating expenses of a rural city hospital;
     (b) the acquisition of land for a rural city hospital; or
     (c) the design, construction, equipping, or furnishing of a rural city hospital.
     (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:
     (I) Part 1, Tax Collection; or
     (II) Part 2, Local Sales and Use Tax Act; and
     (B) Chapter 1, General Taxation Policies; and
     (ii) levied for a period of ten years and may be reauthorized at the end of the ten-year period by the city legislative body as provided in Subsection (1).
     (b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to Subsections 59-12-205(2) through (7).
     (5) The commission may retain an amount not to exceed 1-1/2% of the tax collected under this section for the cost of administering the tax.

Amended by Chapter 253, 2006 General Session