2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 8 - Funding for Health Care
Section 802 - Imposition of rural county health care facilities tax -- Expenditure of tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax -- Administrative charge.

Effective 5/13/2014
59-12-802. Imposition of rural county health care facilities tax -- Expenditure of tax revenues -- Base -- Rate -- Administration, collection, and enforcement of tax -- Administrative charge.

• (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% on the transactions described in Subsection 59-12-103(1) located within the county.
  • (b) Subject to Subsection (3), the money collected from a tax under this section may be used to fund:
    • (i) for a county of the third or fourth class, rural county health care facilities in that county; or
    • (ii) for a county of the fifth or sixth class:
      • (A) rural emergency medical services in that county;
      • (B) federally qualified health centers in that county;
      • (C) freestanding urgent care centers in that county;
      • (D) rural county health care facilities in that county;
      • (E) rural health clinics in that county; or
      • (F) a combination of Subsections (1)(b)(ii)(A) through (E).
  • (c) Notwithstanding Subsection (1)(a), 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) except as provided in Subsection (1)(e), amounts paid or charged for food and food ingredients.
  • (d) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.
  • (e) A county legislative body imposing a tax under this section shall impose the tax on amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients.

• (2)
  • (a) Before imposing a tax under Subsection (1), 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 money collected from a tax imposed under Subsection (1) by a county legislative body of a county of the third or fourth 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 money collected from a tax imposed under Subsection (1) by a county of the fifth or sixth class may only be used to fund:
    • (i) ongoing operating expenses of a center, clinic, or facility described in Subsection (1)(b)(ii) within that county;
    • (ii) the acquisition of land for a center, clinic, or facility described in Subsection (1)(b)(ii) within that county;
    • (iii) the design, construction, equipping, or furnishing of a center, clinic, or facility described in Subsection (1)(b)(ii) within that county; or
    • (iv) 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 10 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 (6).
  • (c) A county legislative body shall distribute money collected from a tax under this section quarterly.

• (5) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this section.

Amended by Chapter 50, 2014 General Session