services tax -- Annexation -- Notice -- Requirements for enforcement of reauthorized tax. (1) (a) Except as provided in Subsection (2), and subject to Subsection (6), if a qualifying political subdivision enacts, reauthorizes, or repeals an emergency services tax or changes the rate of an emergency services tax, the enactment, reauthorization, repeal, or change shall take effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the commission receives notice that meets the requirements of Subsection (1)(b) from the qualifying political subdivision. (b) The notice described in Subsection (1)(a)(ii) shall state: (i) that the qualifying political subdivision will enact, reauthorize, repeal, or change the rate of an emergency services tax; (ii) the statutory authority for the emergency services tax; (iii) the effective date of the enactment, reauthorization, repeal, or change in the rate of the emergency services tax; and (iv) if the qualifying political subdivision enacts, reauthorizes, or changes the rate of the emergency services tax, the rate of the emergency services tax. (2) (a) If the billing period for a transaction begins before the effective date of the enactment or reauthorization of an emergency services tax or the increase in the rate of an emergency services tax, the enactment or reauthorization 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 or reauthorization of the tax or the tax rate increase. (b) If the billing period for a transaction begins before the effective date of the repeal of an emergency services tax or the decrease in the rate of an emergency services tax, 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. (c) If a tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, reauthorization, repeal, or change in the rate of a tax described in Subsection (1)(a) shall take effect: (i) on the first day of a calendar quarter; and (ii) beginning 60 days after the effective date of the enactment, reauthorization, repeal, or change in the rate of the tax under Subsection (1)(a). (3) (a) Except as provided in Subsection (4), if an annexation will result in the enactment, repeal, or change in the rate of an emergency services tax for an annexing area, the enactment, repeal, or change shall take effect: (i) on the first day of a calendar quarter; and (ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b) from the political subdivision that annexes the annexing area. (b) The notice described in Subsection (3)(a)(ii) shall state: (i) that the annexation described in Subsection (3)(a) will result in the enactment, repeal, or change in the rate of an emergency services tax for the annexing area; (ii) the statutory authority for the emergency services tax; (iii) the effective date of the enactment, repeal, or change in the rate of the emergency services tax; and (iv) if the annexation results in the enactment or change in the rate of an emergency services tax for the annexing area, the rate of the emergency services tax. (4) (a) If the billing period for a transaction begins before the effective date of the enactment of an emergency services tax or the increase in the rate of an emergency services tax, 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. (b) If the billing period for a transaction begins before the effective date of the repeal of an emergency services tax or the decrease in the rate of an emergency services tax, 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. (c) If a tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax described in Subsection (3)(a) shall take effect: (i) on the first day of a calendar quarter; and (ii) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the tax under Subsection (3)(a). (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, and for purposes of Subsections (2)(c) and (4)(c), the commission may by rule define the term "catalogue sale." (6) (a) If a qualifying political subdivision reauthorizes a tax under this part in accordance with Subsection 59-12-2402(5)(c), the qualifying political subdivision shall provide to the commission notice of the reauthorization that meets the requirements of Subsection (1)(b) at least 90 days before the first day of the calendar quarter in which the reauthorization first takes effect. (b) The commission may not enforce a tax under this part due for reauthorization unless the commission receives timely notice of the reauthorization as provided in Subsection (6)(a).
‹ Prev All Utah sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.