Utah § 59-12-804 Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection,enforcement, and interpretation of tax -- Administrative charge. .

Utah Statutes

§ 59-12-804 — Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection,enforcement, and interpretation of tax -- Administrative charge. .

Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-8 Funding for Health Care

(1)(1)(a) A city legislative body may impose a sales and use tax of up to 1%:

(1)(a)(i) on the transactions described in Subsection 59-12-103(1) located within the city; and

(1)(a)(ii) to fund rural city hospitals in that city.

(1)(b) Notwithstanding Subsection (1)(a)(i), a city legislative body may not impose a tax under this section on:

(1)(b)(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; and

(1)(b)(ii) except as provided in Subsection (1)(d), amounts paid or charged for food and food ingredients.

(1)(c) 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.

(1)(d) A city legislative body imposing a tax under t

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(1) (1)(a) A city legislative body may impose a sales and use tax of up to 1%:
(1)(a)(i) on the transactions described in Subsection 59-12-103(1) located within the city; and
(1)(a)(ii) to fund rural city hospitals in that city.
(1)(b) Notwithstanding Subsection (1)(a)(i), a city legislative body may not impose a tax under this section on:
(1)(b)(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; and
(1)(b)(ii) except as provided in Subsection (1)(d), amounts paid or charged for food and food ingredients.
(1)(c) 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.
(1)(d) A city 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.
(2) (2)(a) Before imposing a tax under Subsection (1)(a), a city legislative body shall obtain approval to impose the tax from a majority of the:
(2)(a)(i) members of the city legislative body; and
(2)(a)(ii) city's registered voters voting on the imposition of the tax.
(2)(b) The city legislative body shall conduct the election according to the procedures and requirements of Title 11, Chapter 14, Local Government Bonding Act.
(3) The money collected from a tax imposed under Subsection (1) may only be used to fund:
(3)(a) ongoing operating expenses of a rural city hospital;
(3)(b) the acquisition of land for a rural city hospital; or
(3)(c) the design, construction, equipping, or furnishing of a rural city hospital.
(4) (4)(a) A tax under this section shall be:
(4)(a)(i) except as provided in Subsection (4)(b), administered, collected, enforced, and interpreted in accordance with:
(4)(a)(i)(A) the same procedures used to administer, collect, enforce, and interpret the tax under:
(4)(a)(i)(A)(I) Part 1, Tax Collection; or
(4)(a)(i)(A)(II) Part 2, Local Sales and Use Tax Act; and
(4)(a)(i)(B) Chapter 1, General Taxation Policies; and
(4)(a)(ii) levied for a period of 10 years and may be reauthorized at the end of the 10-year period by the city legislative body and the city's registered voters in accordance with the procedures and requirements for levying a tax under Subsection (2), except as provided in Subsection (4)(c).
(4)(b) A tax under this section is not subject to Subsections 59-12-205(2) and (4) through (6).
(4)(c) (4)(c)(i) This Subsection (4)(c) applies to a city that imposes a tax under this section on or before January 1, 2024.
(4)(c)(ii) Notwithstanding Subsection (4)(a)(ii), a city described in Subsection (4)(c)(i) is not subject to the voter approval requirement in Subsection (2) for the first time the city reauthorizes the tax at the end of the 10-year levy period after January 1, 2024.
(4)(c)(iii) The voter approval requirement in Subsection (2) applies to a city described in Subsection (4)(c)(i) for any time the city reauthorizes the tax at the end of the 10-year levy period after the reauthorization described in Subsection (4)(c)(ii).
(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 section.

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