revenue -- Administration -- Enactment, reauthorization, or repeal of tax -- Effective date -- Notice requirements -- Requirements for enforcement of reauthorized tax. (1) (a) Subject to the other provisions of this section, a county legislative body may submit an opinion question to the residents of that county, by majority vote of all members of the legislative body, so that each resident of the county, except residents in municipalities that have already imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, has an opportunity to express the resident's opinion on the imposition of a local sales and use tax of .1% on the transactions described in Subsection 59-12-103(1) located within the county, to: (i) fund cultural facilities, recreational facilities, and zoological facilities, botanical organizations, cultural organizations, and zoological organizations, and rural radio stations, in that county; or (ii) provide funding for a botanical organization, cultural organization, or zoological organization to pay for use of a bus or facility rental if that use of the bus or facility rental is in furtherance of the botanical organization's, cultural organization's, or zoological organization's primary purpose. (b) The opinion question required by this section shall state: "Shall (insert the name of the county), Utah, be authorized to impose a .1% sales and use tax for (list the purposes for which the revenue collected from the sales and use tax shall be expended)?" (c) A county legislative body may not impose a tax under this section on: (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; (ii) sales and uses within a municipality that has already imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; and (iii) except as provided in Subsection (1)(e), amounts paid or charged for food and food ingredients. (d) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (e) A county 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. (f) The election shall follow the procedures outlined in Title 11, Chapter 14, Local Government Bonding Act. (2) (a) If the county legislative body determines that a majority of the county's registered voters voting on the imposition of the tax have voted in favor of the imposition of the tax in accordance with Subsection (1), the county legislative body may impose the tax by a majority vote of all members of the legislative body on the transactions: (i) described in Subsection (1); and (ii) within the county, including the cities and towns located in the county, except those cities and towns that have already imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities. (b) A county legislative body may revise county ordinances to reflect statutory changes to the distribution formula or eligible recipients of revenue generated from a tax imposed under Subsection (2)(a) without submitting an opinion question to residents of the county. (3) (a) After the residents of a county of the third, fourth, fifth, or sixth class, as classified in Section 17-60-104, authorize a tax under this part in accordance with Subsection (1) for two consecutive 10-year periods, the tax may be reauthorized only by a majority vote of the members of the county legislative body. (b) For purposes of reauthorizing the tax in accordance with Subsection (3)(a), the county legislative body shall post the purposes for imposing the tax at least 24 hours before the meeting at which the county legislative body votes to reauthorize the tax. (4) Subject to Section 59-12-704, a county shall expend revenue collected from a tax imposed under Subsection (2) or (3): (a) to fund cultural facilities, recreational facilities, and zoological facilities located within the county or a city or town located in the county, except a city or town that has already imposed a sales and use tax under Part 14, City or Town Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; (b) to fund ongoing operating expenses of: (i) recreational facilities described in Subsection (4)(a); (ii) botanical organizations, cultural organizations, and zoological organizations within the county; and (iii) rural radio stations within the county; and (c) (i) as stated in the opinion question described in Subsection (1) if the county authorizes the tax in accordance with Subsections (1) and (2); or (ii) for the purposes posted by the members of the county legislative body if the county legislative body reauthorizes the tax in accordance with Subsection (3). (5) (a) A tax authorized under this part shall be: (i) except as provided in Subsection (5)(b), administered, collected, enforced, and interpreted in accordance with: (A) the same procedures used to administer, collect, enforce, and interpret the tax under: (I) Part 1, Tax Collection; or (II) Part 2, Local Sales and Use Tax Act; and (B) Chapter 1, General Taxation Policies; and (ii) levied for a period of 10 years and may be reauthorized at the end of the 10-year period in accordance with this section. (b) A tax under this part is not subject to Subsections 59-12-205(2) and (4) through (6). (6) (a) For purposes of this Subsection (6): (i) "Annexation" means an annexation to a county under Title 17, Chapter 61, Part 2, Consolidation of Counties, or Part 3, County Annexation. (ii) "Annexing area" means an area that is annexed into a county. (b) (i) Except as provided in Subsection (6)(c) or (d), and subject to Subsection (7), if a county enacts, reauthorizes, or repeals a tax under this part, the enactment, reauthorization, or repeal shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (6)(b)(ii) from the county. (ii) The notice described in Subsection (6)(b)(i)(B) shall state: (A) that the county will enact, reauthorize, or repeal a tax under this part; (B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A); (C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and (D) if the county enacts or reauthorizes the tax described in Subsection (6)(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 or reauthorization of the tax under this section, the enactment or reauthorization of the tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment or reauthorization of the tax. (ii) The repeal of a tax applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax imposed under this section. (d) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, reauthorization, or repeal of a tax described in Subsection (6)(b)(i) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment, reauthorization, or repeal under Subsection (6)(b)(i). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (e) (i) Except as provided in Subsection (6)(f) or (g), if an annexation will result in the enactment or repeal of a tax under this part for an annexing area, the enactment or repeal shall take effect: (A) on the first day of a calendar quarter; and (B) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (6)(e)(ii) from the county that annexes the annexing area. (ii) The notice described in Subsection (6)(e)(i)(B) shall state: (A) that the annexation described in Subsection (6)(e)(i) will result in an enactment or repeal of a tax under this part for the annexing area; (B) the statutory authority for the tax described in Subsection (6)(e)(ii)(A); (C) the effective date of the tax described in Subsection (6)(e)(ii)(A); and (D) the rate of the tax described in Subsection (6)(e)(ii)(A). (f) (i) If the billing period for a transaction begins before the effective date of the enactment of the tax under this section, the enactment of the tax takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax. (ii) The repeal of a tax applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax imposed under this section. (g) (i) If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment or repeal of a tax described in Subsection (6)(e)(i) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment or repeal under Subsection (6) (e)(i). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (7) (a) If a county reauthorizes a tax under this part in accordance with Subsection (3)(a) or (5)(a) (ii), the county shall provide to the commission notice of the reauthorization that meets the requirements of Subsection (6)(b)(ii) 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 (7)(a).
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