2006 Utah Code - 59-12-402 — Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements.

     59-12-402.   Additional resort communities sales and use tax -- Base -- Rate -- Collection fees -- Resolution and voter approval requirements -- Election requirements -- Notice requirements -- Ordinance requirements.
     (1) (a) Subject to Subsections (2) through (6), the governing body of a municipality in which the transient room capacity as defined in Section 59-12-405 is greater than or equal to 66% of the municipality's permanent census population may, in addition to the sales tax authorized under Section 59-12-401, impose an additional resort communities sales tax in an amount that is less than or equal to .5% on the transactions described in Subsection 59-12-103(1) located within the municipality.
     (b) Notwithstanding Subsection (1)(a), the governing body of a municipality may not impose a tax under this section on:
     (i) the sale of:
     (A) a motor vehicle;
     (B) an aircraft;
     (C) a watercraft;
     (D) a modular home;
     (E) a manufactured home; or
     (F) a mobile home;
     (ii) 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
     (iii) 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) An amount equal to the total of any costs incurred by the state in connection with the implementation of Subsection (1) which exceed, in any year, the revenues received by the state from its collection fees received in connection with the implementation of Subsection (1) shall be paid over to the state General Fund by the cities and towns which impose the tax provided for in Subsection (1).
     (b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among those cities and towns according to the amount of revenue the respective cities and towns generate in that year through imposition of that tax.
     (3) To impose an additional resort communities sales tax under this section, the governing body of the municipality shall:
     (a) pass a resolution approving the tax; and
     (b) except as provided in Subsection (6), obtain voter approval for the tax as provided in Subsection (4).
     (4) To obtain voter approval for an additional resort communities sales tax under Subsection (3)(b), a municipality shall:
     (a) hold the additional resort communities sales tax election during:
     (i) a regular general election; or
     (ii) a municipal general election; and
     (b) publish notice of the election:
     (i) 15 days or more before the day on which the election is held; and
     (ii) in a newspaper of general circulation in the municipality.

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     (5) An ordinance approving an additional resort communities sales tax under this section shall provide an effective date for the tax as provided in Section 59-12-403.
     (6) (a) Except as provided in Subsection (6)(b), a municipality is not subject to the voter approval requirements of Subsection (3)(b) if, on or before January 1, 1996, the municipality imposed a license fee or tax on businesses based on gross receipts pursuant to Section 10-1-203.
     (b) The exception from the voter approval requirements in Subsection (6)(a) does not apply to a municipality that, on or before January 1, 1996, imposed a license fee or tax on only one class of businesses based on gross receipts pursuant to Section 10-1-203.

Amended by Chapter 253, 2006 General Session