Notice requirements -- Requirements for enforcement of reauthorized tax. (1) For purposes of this section: (a) "Annexation" means an annexation to: (i) a county under Title 17, Chapter 61, Part 2, Consolidation of Counties, or Part 3, County Annexation; or (ii) a city under Title 10, Chapter 2, Part 8, Annexation. (b) "Annexing area" means an area that is annexed into a county or city. (2) (a) Except as provided in Subsection (2)(c) or (d), and subject to Subsection (4), if, on or after July 1, 2004, a county or city enacts, reauthorizes, or repeals a tax or changes the rate of a tax under this part, 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 meeting the requirements of Subsection (2)(b) from the county or city. (b) The notice described in Subsection (2)(a)(ii) shall state: (i) that the county or city will enact, reauthorize, or repeal a tax or change the rate of a tax under this part; (ii) the statutory authority for the tax described in Subsection (2)(b)(i); (iii) the effective date of the tax described in Subsection (2)(b)(i); and (iv) if the county or city enacts or reauthorizes the tax or changes the rate of the tax described in Subsection (2)(b)(i), the rate of the tax. (c) (i) The enactment or reauthorization of a tax or a tax rate increase takes effect on the first day of the first billing period: (A) that begins on or after the effective date of the enactment, reauthorization, or tax rate increase; and (B) if the billing period for the transaction begins before the effective date of the enactment, reauthorization, or tax rate increase imposed under: (I) Section 59-12-802; or (II) Section 59-12-804. (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax or the tax rate decrease imposed under: (A) Section 59-12-802; or (B) Section 59-12-804. (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, repeal, or change in the rate of a tax described in Subsection (2)(a) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment, reauthorization, repeal, or change in the rate of the tax under Subsection (2)(a). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (3) (a) Except as provided in Subsection (3)(c) or (d), if, for an annexation that occurs on or after July 1, 2004, 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: (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 county or city 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 an enactment, repeal, or change in the rate of a tax under this part for the annexing area; (ii) the statutory authority for the tax described in Subsection (3)(b)(i); (iii) the effective date of the tax described in Subsection (3)(b)(i); and (iv) if the county or city enacts the tax or changes the rate of the tax described in Subsection (3) (b)(i), the rate of the tax. (c) (i) The enactment of a tax or a tax rate increase takes effect on the first day of the first billing period: (A) that begins on or after the effective date of the enactment of the tax or the tax rate increase; and (B) if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under: (I) Section 59-12-802; or (II) Section 59-12-804. (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax or the tax rate decrease imposed under: (A) Section 59-12-802; or (B) Section 59-12-804. (d) (i) 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) takes effect: (A) on the first day of a calendar quarter; and (B) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of a tax under Subsection (3)(a). (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (4) (a) If a city or county reauthorizes a tax under this part in accordance with Subsection 59-12-802(5) or 59-12-804(4), the city or county shall provide to the commission notice of the reauthorization that meets the requirements of Subsection (3)(b) at least 90 days before the first day of the calendar quarter in which the reauthorization first takes effect. (5) 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 (4)(a).
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