2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 2 - Local Sales and Use Tax Act
Section 208.1 - Enactment or repeal of tax -- Effective date -- Notice requirements.

59-12-208.1. Enactment or repeal of tax -- Effective date -- Notice requirements.

• (1) For purposes of this section:
  • (a) "Annexation" means an annexation to:
    • (i) a county under Title 17, Chapter 2, County Consolidations and Annexations; or
    • (ii) a city or town under Title 10, Chapter 2, Part 4, Annexation.
  • (b) "Annexing area" means an area that is annexed into a county, city, or town.

• (2)
  • (a) Except as provided in Subsection (2)(c) or (d), if, on or after July 1, 2004, a county, city, or town enacts or repeals a tax under this part, the enactment or repeal 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 county, city, or town.
  • (b) The notice described in Subsection (2)(a)(ii) shall state:
    • (i) that the county, city, or town will enact or repeal 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 county, city, or town enacts the tax described in Subsection (2)(b)(i), the rate of the tax.
  • (c)
    • (i) The enactment of a tax takes effect on the first day of the first billing period:
      • (A) that begins on or 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 Section 59-12-204.
    • (ii) The repeal of a tax applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax imposed under Section 59-12-204.
  • (d)
    • (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 (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 or repeal under Subsection (2)(a).
    • (ii) In accordance with Title 63G, Chapter 3, 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 or repeal of a tax under this part for an annexing area, the enactment or repeal 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 county, 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 or repeal 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) the rate of the tax described in Subsection (3)(b)(i).
  • (c)
    • (i) The enactment of a tax takes effect on the first day of the first billing period:
      • (A) that begins on or 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 Section 59-12-204.
    • (ii) The repeal of a tax applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax imposed under Section 59-12-204.
  • (d)
    • (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 (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 or repeal under Subsection (3)(a).
    • (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."

Amended by Chapter 254, 2012 General Session