(8) (a) The commission shall distribute the revenue for a tax imposed in accordance with Subsection (1), other than in accordance with Subsection (1)(a)(i)(B), to the county imposing the tax. (b) The commission shall distribute the revenue generated by the tax imposed in accordance with Subsection (1)(a)(i)(B) to each county imposing a tax in accordance with Subsection (1)(a)(i) (B) according to the following formula: (i) the commission shall distribute 70% of the revenue based on the percentages generated by dividing the revenue collected by each county under Subsection (1)(a)(i)(B) by the total revenue collected by all counties under Subsection (1)(a)(i)(B); and (ii) the commission shall distribute 30% of the revenue based on the percentages generated by dividing the population of each county collecting a tax under Subsection (1)(a)(i)(B) by the total population of all counties collecting a tax under Subsection (1)(a)(i)(B). (c) Population for purposes of Subsection (8)(b) shall be based on, to the extent not otherwise required by federal law: (i) the estimate of the Utah Population Committee created in Section 63C-20-103; or (ii) 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) (a) For purposes of this Subsection (9): (i) "Annexation" means an annexation to a county under Title 17, Chapter 61, Part 3, County Annexation. (ii) "Annexing area" means an area that is annexed into a county. (b) (i) Except as provided in Subsection (9)(c), 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: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the day on which the commission receives notice meeting the requirements of Subsection (9)(b)(ii) from the county. (ii) The notice described in Subsection (9)(b)(i)(B) shall state: (A) that the county will enact or repeal a tax or change the rate of a tax under this part; (B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A); (C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and (D) if the county enacts the tax or changes the rate of the tax described in Subsection (9)(b) (ii)(A), the rate of the tax. (c) (i) 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 (1), 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. (ii) 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 (1), 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. (d) (i) Except as provided in Subsection (9)(e), 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: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the day on which the commission receives notice meeting the requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area. (ii) The notice described in Subsection (9)(d)(i)(B) shall state: (A) that the annexation described in Subsection (9)(d)(i) will result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area; (B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A); (C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and (D) if the county enacts the tax or changes the rate of the tax described in Subsection (9)(d) (ii)(A), the rate of the tax. (e) (i) 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 (1), 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. (ii) 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 (1), 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.
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