59-12-603. County tax -- Bases -- Rates -- Use of revenue -- Adoption of ordinance required -- Advisory board -- Administration -- Collection -- Administrative charge -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date -- Notice requirements.
(1) In addition to any other taxes, a county legislative body may impose, as provided in this part, a tax as follows: except as provided in Subsection: (1)(c) a county legislative body may impose a tax of not to exceed 3% on short-term rentals of motor vehicles; and a county legislative body imposing a tax under Subsectionmay, in addition to imposing the tax under Subsection, impose a tax of not to exceed 4% on short-term rentals of motor vehicles; (1)(a)(i)(A) (1)(a)(i)(A) a county legislative body may impose a tax of not to exceed 7% on short-term rentals of off-highway vehicles and recreational vehicles; a county legislative body may impose a tax of not to exceed 1% of sales of: alcoholic beverages, food and food ingredients, or prepared food sold by a restaurant; and customized prepared food sold by a convenience store, a gas station, or a grocery store; a county legislative body of a county of the first class, as classified in Section, may impose a tax of not to exceed.5% on charges for the accommodations and services described in Subsection; and 17-60-104 59-12-103(1)(i) if a county legislative body imposes a tax under Subsection, a tax at the same rate applies to car sharing of less than 30 days. (1)(a)(i) A county legislative body that imposes a tax under this Subsectionshall comply with the reporting requirements described in Sectionsand. (1) 17-78-704 17E-2-406 A motor vehicle is exempt from a tax under this Subsectionif: (1) the motor vehicle has a gross vehicle weight rating of 14,001 pounds or more; the motor vehicle is rented as a personal household goods moving van; or the lease or rental of the motor vehicle is made for the purpose of temporarily replacing a person's motor vehicle that is being repaired in accordance with a repair agreement or an insurance agreement.
(2) Subject to Subsection, a county may use revenue from the imposition of a tax under Subsectionfor: (2)(c) (1) financing tourism promotion; and the development, operation, and maintenance of: an airport facility; a convention facility; a cultural facility; a recreation facility; or a tourist facility. In addition to the uses described in Subsectionand subject to Subsection, a county of the fourth, fifth, or sixth class, as classified in Section, or a county with a population density of fewer than 15 people per square mile may expend the revenue from the imposition of a tax under Subsectionsandon the following activities to mitigate the impacts of tourism: (2)(a) (2)(b)(ii) 17-60-104 (1)(a)(i) (ii) solid waste disposal; search and rescue activities; law enforcement activities; emergency medical services; or fire protection services. A county may only expend the revenue as outlined in Subsectionif the county's tourism tax advisory board created under Subsectionhas prioritized the use of revenue to mitigate the impacts of tourism. (2)(b)(i) 17-31-8(1)(a) A county of the first class, as classified in Section, shall expend at least $450,000 each year of the revenue from the imposition of a tax authorized by Subsectionwithin the county to fund a marketing and ticketing system designed to: 17-60-104 (1)(a)(iv) promote tourism in ski areas within the county by persons that do not reside within the state; and combine the sale of: ski lift tickets; and accommodations and services described in Subsection. 59-12-103(1)(i)
(3) A tax imposed under this part may be pledged as security for bonds, notes, or other evidences of indebtedness incurred by a county, city, or town under Title, Local Government Bonding Act, or a community reinvestment agency under Title, Agency Bonds, to finance: 11, Chapter 14 17C, Chapter 1, Part 5 an airport facility; a convention facility; a cultural facility; a recreation facility; or a tourist facility.
(4) To impose a tax under Subsection, the county legislative body shall adopt an ordinance imposing the tax. (1) The ordinance under Subsectionshall include provisions substantially the same as those contained in Part, except that the tax shall be imposed only on those items and sales described in Subsection. (4)(a) 1, Tax Collection (1) The name of the county as the taxing agency shall be substituted for that of the state where necessary, and an additional license is not required if one has been or is issued under Section. 59-12-106
(5) To maintain in effect a tax ordinance adopted under this part, each county legislative body shall adopt, within 30 days of any amendment of any applicable provisions of Part, amendments to the county's tax ordinance to conform with the applicable amendments to Part. 1, Tax Collection 1, Tax Collection
(6) Regardless of whether a county of the first class, as classified in Section, creates a tourism tax advisory board in accordance with Section, the county legislative body shall create a tax advisory board in accordance with this Subsection. 17-60-104 17-78-706 (6) The tax advisory board shall be composed of nine members appointed as follows: four members shall be residents of a county of the first class, as classified in Section, appointed by the county legislative body; and 17-60-104 subject to Subsectionsand, five members shall be mayors of cities or towns within the county of the first class, as classified in Section, appointed by an organization representing all mayors of cities and towns within the county of the first class, as classified in Section. (6)(c) (d) 17-60-104 17-60-104 Five members of the tax advisory board constitute a quorum. The county legislative body of the county of the first class, as classified in Section, shall determine: 17-60-104 terms of the members of the tax advisory board; procedures and requirements for removing a member of the tax advisory board; voting requirements, except that action of the tax advisory board shall be by at least a majority vote of a quorum of the tax advisory board; chairs or other officers of the tax advisory board; the procedures for calling meetings and the frequency of meetings; and the compensation, if any, of members of the tax advisory board. The tax advisory board under this Subsectionshall advise the county legislative body of the county of the first class, as classified in Section, on the expenditure of revenue collected within the county from the taxes described in Subsection (1). (6) 17-60-104
(7) Except as provided in Subsection (7)(b), a tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: the same procedures used to administer, collect, enforce, and interpret the tax under: Part; or 1, Tax Collection Part; and 2, Local Sales and Use Tax Act Chapter 1, General Taxation Policies. A tax under this part is not subject to Sectionoror Subsectionsandthrough (6). 59-12-107.1 59-12-123 59-12-205(2) (4) The commission shall retain and deposit an administrative charge in accordance with Sectionfrom the revenue the commission receives from a tax under this part. 59-1-306
(8) The commission shall distribute the revenue for a tax imposed in accordance with Subsection, other than in accordance with Subsection, to the county imposing the tax. (1) (1)(a)(i)(B) The commission shall distribute the revenue generated by the tax imposed in accordance with Subsectionto each county imposing a tax in accordance with Subsectionaccording to the following formula: (1)(a)(i)(B) (1)(a)(i)(B) the commission shall distribute 70% of the revenue based on the percentages generated by dividing the revenue collected by each county under Subsectionby the total revenue collected by all counties under Subsection; and (1)(a)(i)(B) (1)(a)(i)(B) the commission shall distribute 30% of the revenue based on the percentages generated by dividing the population of each county collecting a tax under Subsectionby the total population of all counties collecting a tax under Subsection. (1)(a)(i)(B) (1)(a)(i)(B) Population for purposes of Subsection (8)(b) shall be based on, to the extent not otherwise required by federal law: 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.
(9) For purposes of this Subsection: (9) "Annexation" means an annexation to a county under Title, County Annexation. 17, Chapter 61, Part 3 "Annexing area" means an area that is annexed into a county. Except as provided in Subsection, if a county enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or change shall take effect: (9)(c) on the first day of a calendar quarter; and after a 90-day period beginning on the day on which the commission receives notice meeting the requirements of Subsectionfrom the county. (9)(b)(ii) The notice described in Subsectionshall state: (9)(b)(i)(B) that the county will enact or repeal a tax or change the rate of a tax under this part; the statutory authority for the tax described in Subsection; (9)(b)(ii)(A) the effective date of the tax described in Subsection; and (9)(b)(ii)(A) if the county enacts the tax or changes the rate of the tax described in Subsection, the rate of the tax. (9)(b)(ii)(A) If the billing period for a transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under Subsection, the enactment of the tax or the tax rate increase shall take effect on the first day of the first billing period that begins after the effective date of the enactment of the tax or the tax rate increase. (1) If the billing period for a transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection, the repeal of the tax or the tax rate decrease shall take effect on the first day of the last billing period that began before the effective date of the repeal of the tax or the tax rate decrease. (1) Except as provided in Subsection, if the annexation will result in the enactment, repeal, or change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take effect: (9)(e) on the first day of a calendar quarter; and after a 90-day period beginning on the day on which the commission receives notice meeting the requirements of Subsectionfrom the county that annexes the annexing area. (9)(d)(ii) The notice described in Subsectionshall state: (9)(d)(i)(B) that the annexation described in Subsectionwill result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area; (9)(d)(i) the statutory authority for the tax described in Subsection; (9)(d)(ii)(A) the effective date of the tax described in Subsection; and (9)(d)(ii)(A) if the county enacts the tax or changes the rate of the tax described in Subsection, the rate of the tax. (9)(d)(ii)(A) If the billing period for a transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under Subsection, the enactment of the tax or the tax rate increase shall take effect on the first day of the first billing period that begins after the effective date of the enactment of the tax or the tax rate increase. (1) If the billing period for a transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection, the repeal of the tax or the tax rate decrease shall take effect on the first day of the last billing period that began before the effective date of the repeal of the tax or the tax rate decrease. (1)