§ 59-12-403 — Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, enforcement , and interpretation of tax -- Administrative charge.

Utah § 59-12-403

• Jurisdiction: Utah
• Title 59: Revenue and Taxation
• Ch. 59-12: Sales and Use Tax Act
• Part 59-12-4: Impacted Communities Taxes Act

Text

(1) For purposes of this section:
(1)(a) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation.
(1)(b) "Annexing area" means an area that is annexed into a city or town.
(2) (2)(a) Except as provided in Subsection (2)(c) or (d), if, on or after April 1, 2008, a city or town enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or change shall take effect:
(2)(a)(i) on the first day of a calendar quarter; and
(2)(a)(ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (2)(b) from the city or town.
(2)(b) The notice described in Subsection (2)(a)(ii) shall state:
(2)(b)(i) that the city or town will enact or repeal a tax or change the rate of a tax under this part;
(2)(b)(ii) the statutory authority for the tax described in Subsection (2)(b)(i);
(2)(b)(iii) the effective date of the tax described in Subsection (2)(b)(i); and
(2)(b)(iv) if the city or town enacts the tax or changes the rate of the tax described in Subsection (2)(b)(i), the rate of the tax.
(2)(c) (2)(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 Section 59-12-401, 59-12-402, or 59-12-402.1, the enactment of the tax or the tax rate increase 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 or the tax rate increase.
(2)(c)(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 produced on or after the effective date of the repeal of the tax or the tax rate decrease imposed under Section 59-12-401, 59-12-402, or 59-12-402.1.
(2)(d) (2)(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, repeal, or change in the rate of a tax described in Subsection (2)(a) takes effect:
(2)(d)(i)(A) on the first day of a calendar quarter; and
(2)(d)(i)(B) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the tax under Subsection (2)(a).
(2)(d)(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."
(3) (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:
(3)(a)(i) on the first day of a calendar quarter; and
(3)(a)(ii) after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b) from the city or town that annexes the annexing area.
(3)(b) The notice described in Subsection (3)(a)(ii) shall state:
(3)(b)(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;
(3)(b)(ii) the statutory authority for the tax described in Subsection (3)(b)(i);
(3)(b)(iii) the effective date of the tax described in Subsection (3)(b)(i); and
(3)(b)(iv) if the city or town enacts the tax or changes the rate of the tax described in Subsection (3)(b)(i), the rate of the tax.
(3)(c) (3)(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 Section 59-12-401, 59-12-402, or 59-12-402.1, the enactment of the tax or the tax rate increase 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 or the tax rate increase.
(3)(c)(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 produced on or after the effective date of the repeal of the tax or the tax rate decrease imposed under Section 59-12-401, 59-12-402, or 59-12-402.1.
(3)(d) (3)(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, repeal, or change in the rate of a tax described in Subsection (3)(a) takes effect:
(3)(d)(i)(A) on the first day of a calendar quarter; and
(3)(d)(i)(B) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the tax under Subsection (3)(a).
(3)(d)(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale."
(4) (4)(a) Except as provided in Subsection (4)(b), a tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with:
(4)(a)(i) the same procedures used to administer, collect, enforce, and interpret the tax under:
(4)(a)(i)(A) Part 1, Tax Collection; or
(4)(a)(i)(B) Part 2, Local Sales and Use Tax Act; and
(4)(a)(ii) Chapter 1, General Taxation Policies.
(4)(b) A tax under this part is not subject to Subsections 59-12-205(2) and (4) through (6).
(5) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part.

Legislative History

Amended by Chapter 290, 2025 General Session; Amended by Chapter 399, 2025 General Session