59-12-804. Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection,enforcement, and interpretation of tax -- Administrative charge. .
(1) A city legislative body may impose a sales and use tax of up to 1%: on the transactions described in Subsectionlocated within the city; and 59-12-103(1) to fund rural city hospitals in that city. Notwithstanding Subsection, a city legislative body may not impose a tax under this section on: (1)(a)(i) the sales and uses described in Sectionto the extent the sales and uses are exempt from taxation under Section; and 59-12-104 59-12-104 except as provided in Subsection, amounts paid or charged for food and food ingredients. (1)(d) For purposes of this Subsection, the location of a transaction shall be determined in accordance with Sectionsthrough. (1) 59-12-211 59-12-215 A city legislative body imposing a tax under this section shall impose the tax on the purchase price or sales price for 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) Before imposing a tax under Subsection, a city legislative body shall obtain approval to impose the tax from a majority of the: (1)(a) members of the city legislative body; and city's registered voters voting on the imposition of the tax. The city legislative body shall conduct the election according to the procedures and requirements of. Title 11, Chapter 14, Local Government Bonding Act
(3) The money collected from a tax imposed under Subsectionmay only be used to fund: (1) ongoing operating expenses of a rural city hospital; the acquisition of land for a rural city hospital; or the design, construction, equipping, or furnishing of a rural city hospital.
(4) A tax under this section shall be: except as provided in Subsection, administered, collected, enforced, and interpreted in accordance with: (4)(b) 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; and Chapter 1, General Taxation Policies levied for a period of 10 years and may be reauthorized at the end of the 10-year period by the city legislative body and the city's registered voters in accordance with the procedures and requirements for levying a tax under Subsection, except as provided in Subsection. (2) (4)(c) A tax under this section is not subject to Subsectionsand (4) through (6). 59-12-205(2) This Subsectionapplies to a city that imposes a tax under this section on or before January 1, 2024. (4)(c) Notwithstanding Subsection, a city described in Subsectionis not subject to the voter approval requirement in Subsectionfor the first time the city reauthorizes the tax at the end of the 10-year levy period after January 1, 2024. (4)(a)(ii) (4)(c)(i) (2) The voter approval requirement in Subsectionapplies to a city described in Subsectionfor any time the city reauthorizes the tax at the end of the 10-year levy period after the reauthorization described in Subsection. (2) (4)(c)(i) (4)(c)(ii)
(5) The commission shall retain and deposit an administrative charge in accordance with Sectionfrom the revenue the commission collects from a tax under this section. 59-1-306