enforcement, and interpretation of tax -- Administrative charge -- Deposits. (1) As used in this section: (a) "Fairpark district" means the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201. (b) "Fairpark district board" means the board of the fairpark district. (c) "Franchise agreement date" means the same as that term is defined in Section 11-70-101. (d) "Stadium contribution" means the same as that term is defined in Section 11-70-101. (e) "Transition date" means the first day of the calendar quarter that begins at least 90 days after the fairpark district board delivers to the commission the certificate described in Subsection (2)(a)(ii)(B). (2) (a) (i) Except as provided in Subsections (4) and (5), there is imposed a tax of 2.5% on all short- term rentals of motor vehicles. (ii) (A) In addition to the tax imposed under Subsection (2)(a)(i) and except as provided in Subsections (4) and (5), beginning on the transition date there is imposed a tax of 1.5% on all short-term rentals of motor vehicles. (B) After the franchise agreement date, the fairpark district board shall deliver to the commission a certificate verifying the execution of a franchise agreement, as defined in Section 11-70-101, and providing the franchise agreement date. (C) A tax under this Subsection (2)(a)(ii) is imposed only if the franchise agreement date is on or before June 30, 2032. (b) The tax imposed in this section is in addition to all other state, county, or municipal fees and taxes imposed on rentals of motor vehicles. (3) (a) Subject to Subsection (3)(b), a tax rate repeal or tax rate change for the tax imposed under Subsection (2) shall take effect on the first day of a calendar quarter. (b) (i) For a transaction subject to a tax under Subsection (2), a tax rate increase shall take effect on the first day of the first billing period: (A) that begins after the effective date of the tax rate increase; and (B) if the billing period for the transaction begins before the effective date of a tax rate increase imposed under Subsection (2). (ii) For a transaction subject to a tax under Subsection (2), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last billing period: (A) that began before the effective date of the repeal of the tax or the tax rate decrease; and (B) if the billing period for the transaction begins before the effective date of the repeal of the tax or the tax rate decrease imposed under Subsection (2). (4) A tax imposed under this section applies at the same rate to car sharing of less than 30 days, except for car sharing for the purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair or an insurance agreement. (5) A motor vehicle is exempt from the tax imposed under this section if: (a) the motor vehicle has a gross vehicle weight rating of 14,001 or more pounds; (b) the motor vehicle is rented as a personal household goods moving van; or (c) 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. (6) (a) (i) The tax authorized under this section shall be administered, collected, enforced, and interpreted in accordance with: (A) the same procedures used to administer, collect, enforce, and interpret the tax under Part 1, Tax Collection; and (B) Chapter 1, General Taxation Policies. (ii) Notwithstanding Subsection (6)(a)(i), a tax under this part is not subject to Subsections 59-12-103(4) through (10) or Section 59-12-107.1 or 59-12-123. (b) The commission shall retain and deposit an administrative charge in accordance with Section
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