59-12-1102. Base -- Rate -- Imposition of tax -- Distribution of revenue -- Administration -- Administrative charge -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund -- Enactment or repeal of tax -- Effective date -- Notice requirements.
(1) Subject to Subsectionsthrough (7), and in addition to any other tax authorized by this chapter, a county may impose by ordinance a county option sales and use tax of.25% upon the transactions described in Subsection. (2) 59-12-103(1) Notwithstanding Subsection, a county may not impose a tax under this section on the sales and uses described in Sectionto the extent the sales and uses are exempt from taxation under Section. (1)(a)(i) 59-12-104 59-12-104 For purposes of this Subsection, the location of a transaction shall be determined in accordance with Sectionsthrough. (1) 59-12-211 59-12-215 The county option sales and use tax under this section shall be imposed: upon transactions that are located within the county, including transactions that are located within municipalities in the county; and except as provided in Subsectionor (6), beginning on the first day of January: (1)(d) of the next calendar year after adoption of the ordinance imposing the tax if the ordinance is adopted on or before May 25; or of the second calendar year after adoption of the ordinance imposing the tax if the ordinance is adopted after May 25. The county option sales and use tax under this section shall be imposed: beginning January 1, 1998, if an ordinance adopting the tax imposed on or before September 4, 1997; or beginning January 1, 1999, if an ordinance adopting the tax is imposed during 1997 but after September 4, 1997.
(2) Before imposing a county option sales and use tax under Subsection, a county shall hold two public hearings on separate days in geographically diverse locations in the county. (1) At least one of the hearings required by Subsectionshall have a starting time of no earlier than 6 p.m. (2)(a) The earlier of the hearings required by Subsectionshall be no less than seven days after the day the first advertisement required by Subsectionis published. (2)(a) (2)(c) Before holding the public hearings required by Subsection, the county shall advertise: (2)(a) the county's intent to adopt a county option sales and use tax; the date, time, and location of each public hearing; and a statement that the purpose of each public hearing is to obtain public comments regarding the proposed tax. The advertisement shall be published: in a newspaper of general circulation in the county once each week for the two weeks preceding the earlier of the two public hearings; and for the county, as a class A notice under Section, for two weeks before the day on which the first of the two public hearings is held. 63G-30-102 The advertisement described in Subsectionshall be no less than one-eighth page in size, and the type used shall be no smaller than 18 point and surrounded by a one-quarter inch border. (2)(c)(ii)(A) The advertisement described in Subsectionmay not be placed in that portion of the newspaper where legal notices and classified advertisements appear. (2)(c)(ii)(A) In accordance with Subsection, whenever possible: (2)(c)(ii)(A) the advertisement shall appear in a newspaper that is published at least five days a week, unless the only newspaper in the county is published less than five days a week; and the newspaper selected shall be one of general interest and readership in the community, and not one of limited subject matter. The adoption of an ordinance imposing a county option sales and use tax is subject to a local referendum election and shall be conducted as provided in. Title 20A, Chapter 7, Part 6, Local Referenda - Procedures
(3) Beginning no sooner than January 1, 2026, and subject to Section, before application of Subsectionsthrough, and as described in Section, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment as defined in Section, from the sales and use tax imposed under this part on transactions occurring within an established sales and use tax boundary, as defined in Section, to a convention center public infrastructure district created in accordance with Section. 59-12-205 (4) (7) 63N-3-306 63N-23-101 63N-23-101 17D-4-202.1
(4) Subject to Subsection, if the aggregate population of the counties imposing a county option sales and use tax under Subsectionis less than 75% of the state population, the tax levied under Subsectionshall be distributed to the county in which the tax was collected. (6) (1) (1) Subject to Subsection, if the aggregate population of the counties imposing a county option sales and use tax under Subsectionis greater than or equal to 75% of the state population: (6) (1) 50% of the tax collected under Subsectionin each county shall be distributed to the county in which the tax was collected; and (1) except as provided in Subsection, 50% of the tax collected under Subsectionin each county shall be distributed proportionately among all counties imposing the tax, based on the total population of each county. (4)(c) (1) Except as provided in Subsection, the amount to be distributed annually to a county under Subsection, when combined with the amount distributed to the county under Subsection, does not equal at least $75,000, then: (6) (4)(b)(ii) (4)(b)(i) the amount to be distributed annually to that county under Subsectionshall be increased so that, when combined with the amount distributed to the county under Subsection, the amount distributed annually to the county is $75,000; and (4)(b)(ii) (4)(b)(i) the amount to be distributed annually to all other counties under Subsectionshall be reduced proportionately to offset the additional amount distributed under Subsection. (4)(b)(ii) (4)(c)(i) The commission shall establish rules to implement the distribution of the tax under Subsections,, and. (4)(a) (b) (c) Population for each county for purposes of this Subsectionshall be based on, to the extent not otherwise required by federal law: (4) the estimate of the Utah Population Committee created in Section; or 63C-20-103 if the Utah Population Committee estimate is not available, the most recent census or census estimate of the United States Bureau of the Census.
(5) Except as provided in Subsectionor, a tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: (5)(b) (c) the same procedures used to administer, collect, enforce, and interpret the tax under:; or Part 1, Tax Collection; and Part 2, Local Sales and Use Tax Act. Chapter 1, General Taxation Policies A tax under this part is not subject to Subsectionsand (4) through (6). 59-12-205(2) Subject to Subsection, the commission shall retain and deposit an administrative charge in accordance with Sectionfrom the revenue the commission collects from a tax under this part. (5)(c)(ii) 59-1-306 Notwithstanding Section, the administrative charge described in Subsectionshall be calculated by taking a percentage described in Sectionof the distribution amounts resulting after: 59-1-306 (5)(c)(i) 59-1-306 the applicable distribution calculations under Subsectionhave been made; and (4) the commission retains the amount required by Subsection. (6)
(6) Beginning on July 1, 2009, the commission shall calculate and retain a portion of the sales and use tax collected under this part as provided in this Subsection. (6) For a county that imposes a tax under this part, the commission shall calculate a percentage each month by dividing the sales and use tax collected under this part for that month within the boundaries of that county by the total sales and use tax collected under this part for that month within the boundaries of all of the counties that impose a tax under this part. For a county that imposes a tax under this part, the commission shall retain each month an amount equal to the product of: the percentage the commission determines for the month under Subsectionfor the county; and (6)(b) $6,354. The commission shall deposit an amount the commission retains in accordance with this Subsectioninto the Qualified Emergency Food Agencies Fund created by Section. (6) 35A-8-1009 An amount the commission deposits into the Qualified Emergency Food Agencies Fund shall be expended as provided in Section. 35A-8-1009
(7) For purposes of this Subsection: (7) "Annexation" means an annexation to a county under Title, Consolidation of Counties, or Part 3, County Annexation. 17, Chapter 61, Part 2 "Annexing area" means an area that is annexed into a county. Except as provided in Subsectionor, if, on or after July 1, 2004, a county enacts or repeals a tax under this part: (7)(c) (d) the enactment shall take effect as provided in Subsection; or (1)(c) the repeal shall take effect on the first day of a calendar quarter; and after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsectionfrom the county. (7)(b)(ii) The notice described in Subsectionshall state: (7)(b)(i)(B) that the county will enact or repeal a tax under this part; the statutory authority for the tax described in Subsection; (7)(b)(ii)(A) the effective date of the tax described in Subsection; and (7)(b)(ii)(A) if the county enacts the tax described in Subsection, the rate of the tax. (7)(b)(ii)(A) If the billing period for a transaction begins before the effective date of the enactment of the tax under Subsection, the enactment of the tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax. (1) The repeal of a tax applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax imposed under Subsection. (1) 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 Subsectiontakes effect: (7)(b)(i) on the first day of a calendar quarter; and beginning 60 days after the effective date of the enactment or repeal under Subsection. (7)(b)(i) In accordance with, the commission may by rule define the term "catalogue sale." Title 63G, Chapter 3, Utah Administrative Rulemaking Act Except as provided in Subsectionor, 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: (7)(f) (g) on the first day of a calendar quarter; and after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsectionfrom the county that annexes the annexing area. (7)(e)(i) The notice described in Subsectionshall state: (7)(e)(i)(B) that the annexation described in Subsectionwill result in an enactment or repeal of a tax under this part for the annexing area; (7)(b)(i) the statutory authority for the tax described in Subsection; (7)(e)(ii)(A) the effective date of the tax described in Subsection; and (7)(e)(ii)(A) the rate of the tax described in Subsection. (7)(e)(ii)(A) If the billing period for a transaction begins before the effective date of the enactment of the tax under Subsection, the enactment of the tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax. (1) The repeal of a tax applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax imposed under Subsection. (1) 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 Subsectiontakes effect: (7)(e)(i) on the first day of a calendar quarter; and beginning 60 days after the effective date of the enactment or repeal under Subsection. (7)(e)(i) In accordance with, the commission may by rule define the term "catalogue sale." Title 63G, Chapter 3, Utah Administrative Rulemaking Act