2006 Utah Code - 59-12-1402 — Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.

     59-12-1402.   Opinion question election -- Base -- Rate -- Imposition of tax -- Uses of tax monies -- Enactment or repeal of tax -- Effective date -- Notice requirements.
     (1) (a) (i) Subject to Subsection (6), beginning on January 1, 2003, a city or town legislative body subject to this part may submit an opinion question to the residents of that city or town, by majority vote of all members of the legislative body, so that each resident of the city or town has an opportunity to express the resident's opinion on the imposition of a local sales and use tax of .1% on the transactions described in Subsection 59-12-103(1) located within the city or town, to fund recreational and zoological facilities and botanical, cultural, and zoological organizations in that city or town.
     (ii) Notwithstanding Subsection (1)(a)(i), a city or town legislative body may not impose a tax under this section:
     (A) if the county in which the city or town is located imposes a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities;
     (B) on 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
     (C) on any amounts paid or charged by a seller that collects a tax under Subsection 59-12-107(1)(b).
     (b) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Section 59-12-207.
     (c) The election shall be held at a regular general election or a municipal general election, as those terms are defined in Section 20A-1-102, and shall follow the procedures outlined in Title 11, Chapter 14, Local Government Bonding Act, except as provided in Subsection (6).
     (2) If the city or town legislative body determines that a majority of the city's or town's registered voters voting on the imposition of the tax have voted in favor of the imposition of the tax as prescribed in Subsection (1)(a), the city or town legislative body may impose the tax by a majority vote of all members of the legislative body.
     (3) The monies generated from any tax imposed under Subsection (2) shall be used for financing:
     (a) recreational and zoological facilities within the city or town or within the geographic area of entities that are parties to an interlocal agreement, to which the city or town is a party, providing for recreational or zoological facilities; and
     (b) ongoing operating expenses of botanical, cultural, and zoological organizations within the city or town or within the geographic area of entities that are parties to an interlocal agreement, to which the city or town is a party, providing for the support of botanical, cultural, or zoological organizations.
     (4) (a) A tax authorized under this part 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) (A) levied for a period of eight years; and
     (B) may be reauthorized at the end of the eight-year period in accordance with this

section.
     (b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to Subsections 59-12-205(2) through (7).
     (5) (a) For purposes of this Subsection (5):
     (i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4, Annexation.
     (ii) "Annexing area" means an area that is annexed into a city or town.
     (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a city or town enacts or repeals a tax under this part, the enactment or repeal shall take effect:
     (A) on the first day of a calendar quarter; and
     (B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (5)(b)(ii) from the city or town.
     (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
     (A) that the city or town will enact or repeal a tax under this part;
     (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
     (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
     (D) if the city or town enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the tax.
     (c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection (5)(c)(iii), the enactment of a tax 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; and
     (B) if the billing period for the transaction begins before the effective date of the enactment of the tax under this section.
     (ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection (5)(c)(iii), the repeal of a tax 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; and
     (B) if the billing period for the transaction begins before the effective date of the repeal of the tax imposed under this section.
     (iii) Subsections (5)(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);
     (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 (5)(b)(i), 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 or repeal of a tax described in Subsection (5)(b)(i) takes effect:
     (A) on the first day of a calendar quarter; and
     (B) beginning 60 days after the effective date of the enactment or repeal under Subsection (5)(b)(i).

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     (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."
     (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this part for an annexing area, the enactment or repeal shall take effect:
     (A) on the first day of a calendar quarter; and
     (B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (5)(e)(ii) from the city or town that annexes the annexing area.
     (ii) The notice described in Subsection (5)(e)(i)(B) shall state:
     (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or repeal a tax under this part for the annexing area;
     (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
     (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
     (D) the rate of the tax described in Subsection (5)(e)(ii)(A).
     (f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection (5)(f)(iii), the enactment of a tax 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; and
     (B) if the billing period for the transaction begins before the effective date of the enactment of the tax under this section.
     (ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection (5)(f)(iii), the repeal of a tax 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; and
     (B) if the billing period for the transaction begins before the effective date of the repeal of the tax imposed under this section.
     (iii) Subsections (5)(f)(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);
     (H) Subsection 59-12-103(1)(i);
     (I) Subsection 59-12-103(1)(j); or
     (J) Subsection 59-12-103(1)(k).
     (g) (i) Notwithstanding Subsection (5)(e)(i), 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 or repeal of a tax described in Subsection (5)(e)(i) takes effect:
     (A) on the first day of a calendar quarter; and
     (B) beginning 60 days after the effective date of the enactment or repeal under Subsection (5)(e)(i).
     (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."
     (6) (a) Before a city or town legislative body submits an opinion question to the residents of the city or town under Subsection (1)(a)(i), the city or town legislative body shall:

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     (i) submit to the county legislative body in which the city or town is located a written notice of the intent to submit the opinion question to the residents of the city or town; and
     (ii) receive from the county legislative body:
     (A) a written resolution passed by the county legislative body stating that the county legislative body is not seeking to impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
     (B) a written statement that in accordance with Subsection (6)(b) the results of a county opinion question submitted to the residents of the county under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city or town legislative body to submit the opinion question to the residents of the city or town in accordance with this part.
     (b) (i) Within 60 days after the day the county legislative body receives from a city or town legislative body described in Subsection (6)(a) the notice of the intent to submit an opinion question to the residents of the city or town, the county legislative body shall provide the city or town legislative body:
     (A) the written resolution described in Subsection (6)(a)(ii)(A); or
     (B) written notice that the county legislative body will submit an opinion question to the residents of the county under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under that part.
     (ii) If the county legislative body provides the city or town legislative body the written notice that the county legislative body will submit an opinion question as provided in Subsection (6)(b)(i)(B), the county legislative body shall submit the opinion question by no later than, from the date the county legislative body sends the written notice, the later of:
     (A) a 12-month period;
     (B) the next regular primary election; or
     (C) the next regular general election.
     (iii) Within 30 days of the date of the canvass of the election at which the opinion question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the city or town legislative body described in Subsection (6)(a) written results of the opinion question submitted by the county legislative body under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, indicating that:
     (A) (I) the city or town legislative body may not impose a tax under this part because a majority of the county's registered voters voted in favor of the county imposing the tax and the county legislative body by a majority vote approved the imposition of the tax; or
     (II) for at least 12 months from the date the written results are submitted to the city or town legislative body, the city or town legislative body may not submit to the county legislative body a written notice of the intent to submit an opinion question under this part because a majority of the county's registered voters voted against the county imposing the tax and the majority of the registered voters who are residents of the city or town described in Subsection (6)(a) voted against the imposition of the county tax; or
     (B) the city or town legislative body may submit the opinion question to the residents of the city or town in accordance with this part because although a majority of the county's registered voters voted against the county imposing the tax, the majority of the registered voters who are residents of the city or town voted for the imposition of the county tax.

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     (c) Notwithstanding Subsection (6)(b), at any time a county legislative body may provide a city or town legislative body described in Subsection (6)(a) a written resolution passed by the county legislative body stating that the county legislative body is not seeking to impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, which permits the city or town legislative body to submit under Subsection (1)(a)(i) an opinion question to the city's or town's residents.

Amended by Chapter 253, 2006 General Session