2006 Utah Code - 59-12-802 — Imposition of rural county health care facilities tax -- Expenditure of tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax.

     59-12-802.   Imposition of rural county health care facilities tax -- Expenditure of tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax.
     (1) (a) A county legislative body of a county of the third, fourth, fifth, or sixth class 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 county; and
     (ii) subject to Subsection (3), to fund:
     (A) for a county of the third, fourth, or fifth class, rural county health care facilities in that county; or
     (B) for a county of the sixth class:
     (I) emergency medical services in that county;
     (II) federally qualified health centers in that county;
     (III) freestanding urgent care centers in that county;
     (IV) rural county health care facilities in that county;
     (V) rural health clinics in that county; or
     (VI) a combination of Subsections (1)(a)(ii)(B)(I) through (V).
     (b) Notwithstanding Subsection (1)(a)(i), a county 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;
     (ii) a transaction to the extent a rural city hospital tax is imposed on that transaction in a city that imposes a tax under Section 59-12-804; 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) Before imposing a tax under Subsection (1)(a), a county legislative body shall obtain approval to impose the tax from a majority of the:
     (i) members of the county's legislative body; and
     (ii) county's registered voters voting on the imposition of the tax.
     (b) The county legislative body shall conduct the election according to the procedures and requirements of Title 11, Chapter 14, Local Government Bonding Act.
     (3) (a) The monies generated by a tax imposed under Subsection (1) by a county legislative body of a county of the third, fourth, or fifth class may only be used for the financing of:
     (i) ongoing operating expenses of a rural county health care facility within that county;
     (ii) the acquisition of land for a rural county health care facility within that county; or
     (iii) the design, construction, equipping, or furnishing of a rural county health care facility within that county.
     (b) The monies generated by a tax imposed under Subsection (1) by a county of the sixth class may only be used for the financing of:
     (i) ongoing operating expenses of a center, clinic, or facility described in Subsection (1)(a)(ii)(B) within that county;
     (ii) the acquisition of land for a center, clinic, or facility described in Subsection (1)(a)(ii)(B) within that county;

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     (iii) the design, construction, equipping, or furnishing of a center, clinic, or facility described in Subsection (1)(a)(ii)(B) within that county; or
     (iv) the provision of rural emergency medical services within that county.
     (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 county 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 this tax.

Amended by Chapter 302, 2006 General Session
Amended by Chapter 253, 2006 General Session