2006 Utah Code - 59-12-403 — Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax.

     59-12-403.   Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, and enforcement of tax.
     (1) For purposes of this section:
     (a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4, Annexation.
     (b) "Annexing area" means an area that is annexed into a city or town.
     (2) (a) Except as provided in Subsection (2)(c) or (d), if, on or after July 1, 2004, a city or town enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or change shall take effect:
     (i) on the first day of a calendar quarter; and
     (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (2)(b) from the city or town.
     (b) The notice described in Subsection (2)(a)(ii) shall state:
     (i) that the city or town will enact or repeal a tax or change the rate of a tax under this part;
     (ii) the statutory authority for the tax described in Subsection (2)(b)(i);
     (iii) the effective date of the tax described in Subsection (2)(b)(i); and
     (iv) if the city or town enacts the tax or changes the rate of the tax described in Subsection (2)(b)(i), the rate of the tax.
     (c) (i) Notwithstanding Subsection (2)(a), for a transaction described in Subsection (2)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first billing period:
     (A) that begins after the effective date of the enactment of the tax or the tax rate increase; and
     (B) if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under:
     (I) Section 59-12-401; or
     (II) Section 59-12-402.
     (ii) Notwithstanding Subsection (2)(a), for a transaction described in Subsection (2)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period:
     (A) that began before the effective date of the repeal of the tax or the tax rate decrease; and
     (B) if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under:
     (I) Section 59-12-401; or
     (II) Section 59-12-402.
     (iii) Subsections (2)(c)(i) and (ii) apply to transactions subject to a tax under:
     (A) Subsection 59-12-103(1)(b);
     (B) Subsection 59-12-103(1)(c);
     (C) Subsection 59-12-103(1)(d);
     (D) Subsection 59-12-103(1)(e);
     (E) Subsection 59-12-103(1)(f);
     (F) Subsection 59-12-103(1)(g);
     (G) Subsection 59-12-103(1)(h);

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     (H) Subsection 59-12-103(1)(i);
     (I) Subsection 59-12-103(1)(j); or
     (J) Subsection 59-12-103(1)(k).
     (d) (i) Notwithstanding Subsection (2)(a), if a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax described in Subsection (2)(a) takes effect:
     (A) on the first day of a calendar quarter; and
     (B) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the tax under Subsection (2)(a).
     (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."
     (3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take effect:
     (i) on the first day of a calendar quarter; and
     (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b) from the city or town that annexes the annexing area.
     (b) The notice described in Subsection (3)(a)(ii) shall state:
     (i) that the annexation described in Subsection (3)(a) will result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area;
     (ii) the statutory authority for the tax described in Subsection (3)(b)(i);
     (iii) the effective date of the tax described in Subsection (3)(b)(i); and
     (iv) if the city or town enacts the tax or changes the rate of the tax described in Subsection (3)(b)(i), the rate of the tax.
     (c) (i) Notwithstanding Subsection (3)(a), for a transaction described in Subsection (3)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first billing period:
     (A) that begins after the effective date of the enactment of the tax or the tax rate increase; and
     (B) if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under:
     (I) Section 59-12-401; or
     (II) Section 59-12-402.
     (ii) Notwithstanding Subsection (3)(a), for a transaction described in Subsection (3)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period:
     (A) that began before the effective date of the repeal of the tax or the tax rate decrease; and
     (B) if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under:
     (I) Section 59-12-401; or
     (II) Section 59-12-402.
     (iii) Subsections (3)(c)(i) and (ii) apply to transactions subject to a tax under:
     (A) Subsection 59-12-103(1)(b);
     (B) Subsection 59-12-103(1)(c);

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     (C) Subsection 59-12-103(1)(d);
     (D) Subsection 59-12-103(1)(e);
     (E) Subsection 59-12-103(1)(f);
     (F) Subsection 59-12-103(1)(g);
     (G) Subsection 59-12-103(1)(h);
     (H) Subsection 59-12-103(1)(i);
     (I) Subsection 59-12-103(1)(j); or
     (J) Subsection 59-12-103(1)(k).
     (d) (i) Notwithstanding Subsection (3)(a), if a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax described in Subsection (3)(a) takes effect:
     (A) on the first day of a calendar quarter; and
     (B) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the tax under Subsection (3)(a).
     (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."
     (4) (a) Except as provided in Subsection (4)(b), a tax authorized under this part shall be administered, collected, and enforced in accordance with:
     (i) the same procedures used to administer, collect, and enforce the tax under:
     (A) Part 1, Tax Collection; or
     (B) Part 2, Local Sales and Use Tax Act; and
     (ii) Chapter 1, General Taxation Policies.
     (b) Notwithstanding Subsection (4)(a), a tax under this part is not subject to Subsections 59-12-205(2) through (7).

Amended by Chapter 253, 2006 General Session