2006 Utah Code - 59-2-405.2 — Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.

     59-2-405.2.   Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.
     (1) As used in this section:
     (a) (i) except as provided in Subsection (1)(a)(ii), "all-terrain vehicle" means a motor vehicle that:
     (A) is an:
     (I) all-terrain type I vehicle as defined in Section 41-22-2; or
     (II) all-terrain type II vehicle as defined in Section 41-22-2;
     (B) is required to be registered in accordance with Title 41, Chapter 22, Off-Highway Vehicles; and
     (C) has:
     (I) an engine with more than 100 cubic centimeters displacement;
     (II) a motor that produces more than five horsepower; or
     (III) an electric motor; and
     (ii) notwithstanding Subsection (1)(a)(i), "all-terrain vehicle" does not include a snowmobile;
     (b) "camper" means a camper:
     (i) as defined in Section 41-1a-102; and
     (ii) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration;
     (c) "dealer" is as defined in Section 41-1a-102;
     (d) "motor vehicle" is as defined in Section 41-22-2;
     (e) "other motorcycle" means a motor vehicle that:
     (i) is:
     (A) a motorcycle as defined in Section 41-1a-102; and
     (B) designed primarily for use and operation over unimproved terrain;
     (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; and
     (iii) has:
     (A) an engine with more than 100 cubic centimeters displacement; or
     (B) a motor that produces more than five horsepower;
     (f) (i) "other trailer" means a portable vehicle without motive power that is primarily used:
     (A) to transport tangible personal property; and
     (B) for a purpose other than a commercial purpose; and
     (ii) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, for purposes of Subsection (1)(f)(i)(B), the commission may by rule define what constitutes a purpose other than a commercial purpose;
     (g) "outboard motor" is as defined in Section 41-1a-102;
     (h) "personal watercraft" means a personal watercraft:
     (i) as defined in Section 73-18-2; and
     (ii) that is required to be registered in accordance with Title 73, Chapter 18, State Boating Act;
     (i) (i) "small motor vehicle" means a motor vehicle that:

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     (A) is required to be registered in accordance with Title 41, Motor Vehicles; and
     (B) has:
     (I) an engine with 100 or less cubic centimeters displacement; or
     (II) a motor that produces five or less horsepower; and
     (ii) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission may by rule develop a process for an owner of a motor vehicle to certify whether the motor vehicle has:
     (A) an engine with 100 or less cubic centimeters displacement; or
     (B) a motor that produces five or less horsepower;
     (j) "snowmobile" means a motor vehicle that:
     (i) is a snowmobile as defined in Section 41-22-2;
     (ii) is required to be registered in accordance with Title 41, Chapter 22, Off-Highway Vehicles; and
     (iii) has:
     (A) an engine with more than 100 cubic centimeters displacement; or
     (B) a motor that produces more than five horsepower;
     (k) "street motorcycle" means a motor vehicle that:
     (i) is:
     (A) a motorcycle as defined in Section 41-1a-102; and
     (B) designed primarily for use and operation on highways;
     (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; and
     (iii) has:
     (A) an engine with more than 100 cubic centimeters displacement; or
     (B) a motor that produces more than five horsepower;
     (l) "tent trailer" means a portable vehicle without motive power that:
     (i) is constructed with collapsible side walls that:
     (A) fold for towing by a motor vehicle; and
     (B) unfold at a campsite;
     (ii) is designed as a temporary dwelling for travel, recreational, or vacation use;
     (iii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; and
     (iv) does not require a special highway movement permit when drawn by a self-propelled motor vehicle;
     (m) (i) except as provided in Subsection (1)(m)(ii), "travel trailer" means a travel trailer:
     (A) as defined in Section 41-1a-102; and
     (B) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2, Registration; and
     (ii) notwithstanding Subsection (1)(m)(i), "travel trailer" does not include:
     (A) a camper; or
     (B) a tent trailer; and
     (n) "vessel" means a vessel:
     (i) as defined in Section 73-18-2, including an outboard motor of the vessel; and
     (ii) that is required to be registered in accordance with Title 73, Chapter 18, State Boating Act.

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     (2) (a) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), beginning on January 1, 2006, the tangible personal property described in Subsection (2)(b) is:
     (i) exempt from the tax imposed by Section 59-2-103; and
     (ii) in lieu of the tax imposed by Section 59-2-103, subject to uniform statewide fees as provided in this section.
     (b) The following tangible personal property applies to Subsection (2)(a) if that tangible personal property is required to be registered with the state:
     (i) an all-terrain vehicle;
     (ii) a camper;
     (iii) an other motorcycle;
     (iv) an other trailer;
     (v) a personal watercraft;
     (vi) a small motor vehicle;
     (vii) a snowmobile;
     (viii) a street motorcycle;
     (ix) a tent trailer;
     (x) a travel trailer; and
     (xi) a vessel if that vessel is less than 31 feet in length as determined under Subsection (6).
     (3) For purposes of this section, the uniform statewide fees are:
     (a) for an all-terrain vehicle, an other motorcycle, or a snowmobile:
Age of All-Terrain Vehicle, Other Motorcycle, or Snowmobile    Uniform Statewide Fee
            12 or more years                    $10
            9 or more years but less than 12 years        $20
            6 or more years but less than 9 years            $30
            3 or more years but less than 6 years            $35
            Less than 3 years                    $45
     (b) for a camper or a tent trailer:
        Age of Camper or Tent Trailer            Uniform Statewide Fee
            12 or more years                    $10
            9 or more years but less than 12 years        $25
            6 or more years but less than 9 years            $35
            3 or more years but less than 6 years            $50
            Less than 3 years                    $70
     (c) for an other trailer:
        Age of Other Trailer                    Uniform Statewide Fee
            12 or more years                    $10
            9 or more years but less than 12 years        $15
            6 or more years but less than 9 years            $20
            3 or more years but less than 6 years            $25
            Less than 3 years                    $30
     (d) for a personal watercraft:
        Age of Personal Watercraft                Uniform Statewide Fee
            12 or more years                    $10
            9 or more years but less than 12 years        $25

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            6 or more years but less than 9 years            $35
            3 or more years but less than 6 years            $45
            Less than 3 years                    $55
     (e) for a small motor vehicle:
        Age of Small Motor Vehicle                Uniform Statewide Fee
            6 or more years                    $10
            3 or more years but less than 6 years            $15
            Less than 3 years                    $25
     (f) for a street motorcycle:
        Age of Street Motorcycle                Uniform Statewide Fee
            12 or more years                    $10
            9 or more years but less than 12 years        $35
            6 or more years but less than 9 years            $50
            3 or more years but less than 6 years            $70
            Less than 3 years                    $95
     (g) for a travel trailer:
        Age of Travel Trailer                    Uniform Statewide Fee
            12 or more years                    $20
            9 or more years but less than 12 years        $65
            6 or more years but less than 9 years            $90
            3 or more years but less than 6 years            $135
            Less than 3 years                    $175
     (h) for a vessel that is less than 15 feet in length, $10 regardless of the age of the vessel;
     (i) for a vessel that is 15 feet or more in length but less than 19 feet in length:
        Age of Vessel                    Uniform Statewide Fee
            12 or more years                    $25
            9 or more years but less than 12 years        $65
            6 or more years but less than 9 years            $80
            3 or more years but less than 6 years            $110
            Less than 3 years                    $150
     (j) for a vessel that is 19 feet or more in length but less than 23 feet in length:
        Age of Vessel                    Uniform Statewide Fee
            12 or more years                    $50
            9 or more years but less than 12 years        $120
            6 or more years but less than 9 years            $175
            3 or more years but less than 6 years            $220
            Less than 3 years                    $275
     (k) for a vessel that is 23 feet or more in length but less than 27 feet in length:
        Age of Vessel                    Uniform Statewide Fee
            12 or more years                    $100
            9 or more years but less than 12 years        $180
            6 or more years but less than 9 years            $240
            3 or more years but less than 6 years            $310
            Less than 3 years                    $400
     (l) for a vessel that is 27 feet or more in length but less than 31 feet in length:

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        Age of Vessel                    Uniform Statewide Fee
            12 or more years                    $120
            9 or more years but less than 12 years        $250
            6 or more years but less than 9 years            $350
            3 or more years but less than 6 years            $500
            Less than 3 years                    $700
     (4) Notwithstanding Section 59-2-407, tangible personal property subject to the uniform statewide fees imposed by this section that is brought into the state shall, as a condition of registration, be subject to the uniform statewide fees unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.
     (5) (a) The revenues collected in each county from the uniform statewide fees imposed by this section shall be distributed by the county to each taxing entity in which each item of tangible personal property subject to the uniform statewide fees is located in the same proportion in which revenues collected from the ad valorem property tax are distributed.
     (b) Each taxing entity described in Subsection (5)(a) that receives revenues from the uniform statewide fees imposed by this section shall distribute the revenues in the same proportion in which revenues collected from the ad valorem property tax are distributed.
     (6) (a) For purposes of the uniform statewide fee imposed by this section, the length of a vessel shall be determined as provided in this Subsection (6).
     (b) (i) Except as provided in Subsection (6)(b)(ii), the length of a vessel shall be measured as follows:
     (A) the length of a vessel shall be measured in a straight line; and
     (B) the length of a vessel is equal to the distance between the bow of the vessel and the stern of the vessel.
     (ii) Notwithstanding Subsection (6)(b)(i), the length of a vessel may not include the length of:
     (A) a swim deck;
     (B) a ladder;
     (C) an outboard motor; or
     (D) an appurtenance or attachment similar to Subsections (6)(b)(ii)(A) through (C) as determined by the commission by rule.
     (iii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission may by rule define what constitutes an appurtenance or attachment similar to Subsections (6)(b)(ii)(A) through (C).
     (c) The length of a vessel:
     (i) (A) for a new vessel, is the length:
     (I) listed on the manufacturer's statement of origin if the length of the vessel measured under Subsection (6)(b) is equal to the length of the vessel listed on the manufacturer's statement of origin; or
     (II) listed on a form submitted to the commission by a dealer in accordance with Subsection (6)(d) if the length of the vessel measured under Subsection (6)(b) is not equal to the length of the vessel listed on the manufacturer's statement of origin; or
     (B) for a vessel other than a new vessel, is the length:
     (I) corresponding to the model number if the length of the vessel measured under Subsection (6)(b) is equal to the length of the vessel determined by reference to the model

number; or
     (II) listed on a form submitted to the commission by an owner of the vessel in accordance with Subsection (6)(d) if the length of the vessel measured under Subsection (6)(b) is not equal to the length of the vessel determined by reference to the model number; and
     (ii) (A) is determined at the time of the:
     (I) first registration as defined in Section 41-1a-102 that occurs on or after January 1, 2006; or
     (II) first renewal of registration that occurs on or after January 1, 2006; and
     (B) may be determined after the time described in Subsection (6)(c)(ii)(A) only if the commission requests that a dealer or an owner submit a form to the commission in accordance with Subsection (6)(d).
     (d) (i) A form under Subsection (6)(c) shall:
     (A) be developed by the commission;
     (B) be provided by the commission to:
     (I) a dealer; or
     (II) an owner of a vessel;
     (C) provide for the reporting of the length of a vessel;
     (D) be submitted to the commission at the time the length of the vessel is determined in accordance with Subsection (6)(c)(ii);
     (E) be signed by:
     (I) if the form is submitted by a dealer, that dealer; or
     (II) if the form is submitted by an owner of the vessel, an owner of the vessel; and
     (F) include a certification that the information set forth in the form is true.
     (ii) A certification made under Subsection (6)(d)(i)(F) is considered as if made under oath and subject to the same penalties as provided by law for perjury.
     (iii) (A) A dealer or an owner that submits a form to the commission under Subsection (6)(c) is considered to have given the dealer's or owner's consent to an audit or review by:
     (I) the commission;
     (II) the county assessor; or
     (III) the commission and the county assessor.
     (B) The consent described in Subsection (6)(d)(iii)(A) is a condition to the acceptance of any form.

Enacted by Chapter 244, 2005 General Session