ADDRESSED 2/8/2017: DestroyingGreatSaltLakeToGrowHayForChina

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Click here to view possible topics for future meetings. Participants of each monthly meeting vote for the topic of the next monthly meeting.

If you would like to suggest a topic, it is requested as a courtesy that your suggestion be posted here at least 24 hours in advance so that others will have time to give it proper consideration.

EXPIRATION. We have always had a rule that a Possible Topic remains active so long as it receives at least one vote every six meetings. However, if a possible-topic proposal contains a wealth of information that is worth preserving but has not received a vote for six consecutive meetings, it is retained but listed as “Expired."

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SHORT-FUSE NOTICE

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EXPLANATION

Occasionally, a Proposed Topic for Future Meetings has a SHORT-TIME FUSE because a governmental unit is soliciting PUBLIC COMMENTS for a limited time period with a SPECIFIED DEADLINE.

Exhibit A would be the 8/5/2016 Proposed Topic entitled “Clone Rights -- Involuntary Soldiers, Sex Slaves, Human Lab Rats, Etc.”

We had already focused on this topic for our 4/9/2008 meeting more than 8 years ago when the PBS Newshour interviewed a Yale U. Biology Professor who had already created a “Chimaera” with 25% Human DNA and 75% Chimp DNA (Chimps are the animals that share the most DNA with humans).

The Yale U. Biology Professor stated that he was then (2008) in the process of creating a “Chimaera” with 50% Human DNA and 50% Chimp DNA, and that he planned to create in the near future (2008 et seq.) a “Chimaera” with 75% Human DNA and 25% Chimp DNA.

As our 4/9/2008 meeting materials posted on http://www.ReadingLiberally-SaltLake.org disclose, Gwen Ifill who conducted the interview, was oblivious to the issue of the Nazi’s definition of a Jew based on the percentage of Jewish heritage and the Ante-Bellum American South’s definition of African-American based on the percentage of Sub-Saharan-African heritage.

But, even more appallingly, Gwen Ifill failed to ask the obvious question = What happens if the 50%-50% “Chimaera” then already being created happens to exhibit as DOMINANT TRAITS 100% Human DNA and as RECESSIVE TRAITS 100% Chimp DNA!!! Which, of course, would mean that Yale U. was treating as a lab rat a “Chimaera” that is 100% Human!!!

Unfortunately, the 8/5/2016 Proposed Topic was prompted by a Proposal from the National Institute of Health (NIH) which appeared in The Federal Register of 8/5/2016 and which had a 9/6/2016 deadline for public comments!!!

So our 9/14/2016 meeting, which was the first for which our focus had not already been determined as of 8/5/2016 under our normal rules, was too late.

So the reason for inaugurating this Short-Fuse Notice Section is to provide a Special Heads Up that a Proposed Topic has a Public-Comment Deadline that will occur before the first regular meeting date at which the topic can be discussed -- so that any of our readers who want to comply with the Public-Comment Deadline can contact the Proposer of the Topic in order to confer with anyone else who may be considering comments by the deadline.

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PENDING SHORT-FUSE PROPOSALS

1. Re “Clone Rights -- Involuntary Soldiers, Sex Slaves, Human Lab Rats, Etc.” (proposed 8/5/2016), although the 9/6/2016 public-comment deadline of the National Institute of Health (NIH) has passed, this Topic Proposal is still active. PLEASE NOTE ATTACHED TO THIS PROPOSAL THE 1/29/2017 UPDATE ENTITLED0 “HUMAN-PIG CHIMERAS -- DECENT BEHAVIOR DESPITE OPEN BARN DOOR.”

2. Re “Destroying Great Salt Lake To Grow Low-Profit Hay For China” (proposed 9/27/2016), there is a 10/24/2016 public-comment deadline that will occur before our first possible regular meeting (11/16/2016) at which this Proposed Topic could be considered.
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johnkarls
Posts: 2034
Joined: Fri Jun 29, 2007 8:43 pm

ADDRESSED 2/8/2017: DestroyingGreatSaltLakeToGrowHayForChina

Post by johnkarls »

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I propose that we study the Destruction Of Great Salt Lake In Order To Grow Low-Profit Hay For China.

This would be another of our studies involving various materials rather than a single book. Some of the materials are described below, though many will be unearthed by our participants as we investigate.

And there is a short-term deadline for public comments if one believes that the “ready-fire-aim” approach of the Utah Governor and Legislature can be reversed after they have already fired.

The deadline pertains to the September 2016 142-page Draft of the Governor’s Water Strategy Report which can be viewed by clicking the following icon --
RL-c921-ProposedStateWaterStrategy-Draft.pdf
(11.75 MiB) Downloaded 279 times
According to the Salt Lake Tribune of 9/21/2016, there was a public meeting of the Governor’s Water Strategy Advisory Team to discuss the Draft which had incorporated public comments, surveys of Envision Utah (an organization that boasts more than 100 distinguished community leaders on its Board of Directors) and, as appendices, reports by 6 water-use experts summarizing various sessions for public comments.

However, the SL Tribune article reported that there was an uproar at the meeting over the fact that the public had NOT been provided any access to the Draft.

As a result, the Draft was posted on the website of Envision Utah with an invitation to the public to submit comments by 10/24/2016.

Yours truly has read the entire Draft. It is truly a wonderful compilation of zillions of recommendations that have been classified into 10 categories.

However, the Draft makes no sense of all of the zillions of recommendations.

FORTUNATELY, a bottom-line assessment was provided by Prof. Daniel McCool (U/Utah Political Science Professor and Director of the U/U’s Environmental and Sustainability Studies Program) in a 6/12/2015 interview by KSL, a report of which was posted on KSL’s website -- the text of the KSL report appears immediately below in the first Reply to this Posting.

Prof. McCool’s assessment???

(A) 82% of all of Utah’s water usage is consumed by the agricultural industry (vs. only 6% for residential lawns and gardens).

(B) “Most of Utah’s water is used to grow alfalfa hay -- which consumes relatively high amounts of water -- and much of the hay is sold to China to feed dairy cows”!!!

NB: [U/U Economics Prof. Gabriel Lozada stated in a presentation in the U/U Law School’s Moot Court Room on 9/21/2016 that growing hay accounts for 65% of total Utah water usage, which is 1.5 million acre-feet/year or enough to cover all of Salt Lake County in 2.98 feet of water/year.]

(C) Prof. McCool (cont’d from the KSL article): “Farmers are using thousands of dollars of water to grow hundreds of dollars of hay.”


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READY - FIRE - AIM

One would have thought that Governor Herbert and the Utah Legislature would have waited for the Water Strategy Report to be finalized before taking any action.

Not so!!!

Earlier this year they enacted into law Senate Bill 80 which provides that a portion of Utah State Sales Tax will be dedicated to the construction of the Bear River Pipeline and the Lake Powell Pipeline -- the only two construction projects that have been on the drawing boards.

[The text of Senate Bill 80 appears below in the second Reply to this Posting.]

By way of background, the Bear River Pipeline would be a 69-inch buried pipeline that would transport water from Lake Powell 139 miles to St. George whose population is expected to quadruple to more than 600,000. The pipeline would access Colorado River water to which Utah has a legal right that is currently under-utilized. Prof. Lozada, in the afore-mentioned 9/21/2016 presentation, was pointing out that the $1.33 billion - $1.75 billion construction cost would normally have been financed by a combination of 5-figure assessments against current Washington County landowners and a stiff increase in current electric rates for Washington County residents. Prof. Lozada was pointing out that St. George was planning to have the State of Utah issue bonds for financing the construction of the pipeline, for which the State of Utah would NEVER be reimbursed for the interest expense. Prof. Lozada did NOT mention that Senate Bill 80 already provides that ALL RESIDENTS of Utah will be paying a portion of their sales tax for the pipeline.

But let’s NOT get distracted!!!

The enactment of Senate Bill 80 also required that a portion of Utah Sales Tax will be dedicated to the construction of the Bear River Pipeline. The engineering report (two voluminous volumes) can be accessed by clicking on the following two icons --
[Unfortunately, several unsuccessful attempts to attach Volume Two to this posting appear to have exceeded our bulletin board's capacity for a single posting -- accordingly, if after consulting Volume One you would like to consult Volume Two, please e-mail ReadingLiberally-SaltLake@johnkarls.com with an e-mail topic of "Send Volume Two to (your e-mail address)" -- it is a shame that the prevalence of computer viruses does NOT permit opening e-mail from unfamiliar addresses.]

The Bear River is one of three rivers that feed Great Salt Lake -- (1) the Bear River flowing from Bear Lake which straddles the Utah-Idaho border, (2) the Jordan River flowing from Utah Lake, and (C) the Weber River between the other two and starting in the Uinta Mountains.

At the moment, Great Salt Lake is, according to the Great Salt Lake State Park website, 7.8 feet below normal!!!

The Plaque at the lookout point in the Great Salt Lake State Park states that the average depth is only 13 feet!!!

Which means that it is already only 48% full!!!

This despite last season’s snowfall (438.5 inches) being 95% of the average for the previous 5 years per the website of Alta Ski Resort!!!

And we are planning to drain it even further with the Bear River Pipeline???

In order to grow low-profit hay for export to China???

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POSSIBLE ACTIONS

(1) Comments to Envision Utah by their 10/24/2016 deadline.

(2) However, based on the current structure (OR LACK THEREOF) of the Draft Water-Strategy Report, it would probably be wise to comment directly to Governor Herbert and directly to members of the Utah Legislature.

(3) And based on the Ready-Fire-Aim behavior of the Governor and the Legislature, it may be wise to launch one of our Six-Degrees-Of-Separation E-mail Campaigns to key NATIONAL decision makers to convert Great Salt Lake and its water sources into a National Park.

The thrust of either of the first 2 actions would be to recommend AMENDING THE UTAH STATUTORY PROVISIONS ENACTED BY SENATE BILL 80 to use the funds currently dedicated for construction of the Bear River Pipeline to buy up (or take by eminent domain) farmland used to grow hay -- which would probably RENDER UNNECESSARY the Bear River Pipeline (this would have to be verified).

The thrust of the THIRD action would be to preserve The Great Salt Lake as one of the largest ecological and environmental treasures of North America before it is destroyed.


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10/15/2016 ADDENDUM -- COMMENTS FILED BY THE 10/24/2016 DEADLINE

In accordance with our Short-Fuse-Deadline Policy, the 9/31/2016 and 10/7/2016 weekly e-mails to our approximately 150 members called attention to the facts that --

• the 10/24/2016 deadline for public comment occurs before our first regular meeting (11/16/2016) that could address this topic; and

• anyone who would like to consider submitting comments by the 10/24/2016 deadline should step forward.

As a result, a Working Group was formed. They approved unanimously the submission of the following comments --

(1) A Certified Mail – Return Receipt letter that was sent 10/14/2014 separately to the Chairman and CEO of Envision Utah and to the Chief Operating Officer of Envision Utah. Here is the text of that letter --
(2) A Certified Mail – Return Receipt letter that was sent 10/14/2014 to each of the 38 members of the Governor’s Water Strategy Team which was charged by the Governor with producing the Report that Envision Utah had drafted for their consideration. Here is the text of that letter (which is identical to the Envision Utah letter except for the first paragraph and for one word in the subject) --

johnkarls
Posts: 2034
Joined: Fri Jun 29, 2007 8:43 pm

KSL Report--Destroying Great Salt Lake To Grow Hay For China

Post by johnkarls »

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http://www.ksl.com/?nid=148&sid=35054495


82 percent of Utah water goes to farmers — here's why

By John Hollenhorst | Posted Jun 12th, 2015 @ 8:44pm


HUNTSVILLE, Weber County — Utahns are frequently bombarded with water conservation messages encouraging them to "Slow the Flow" of water to their lawns. But many residents might be surprised to learn where most of Utah's water actually goes.

Only 6 percent of it is used on residential lawns and gardens.

The lion's share — more than 4/5 of the state's water — is used by the agriculture industry.

On an old-fashioned pie-chart, residential use is just a small piece of the pie. Four percent of Utah's water is used indoors at residences and 6 percent outdoors for a residential total of just 10 percent. Commercial, industrial and institutional users consume another 8 percent.

The remaining 82 percent — more than four gallons out of every five — goes to farms and ranches. Historically, much of that water has gone to waste. But in recent years, farms in Utah have made major progress — much better than some Western states — at making more efficient use of water.

In the Ogden Valley, farmers wasted more than half their water for 150 years, according to Rex Mumford, president of the Huntsville Irrigation Company. It's not because they meant to, but because old-fashioned irrigation is inefficient.

"Quite inefficient, actually," Mumford said.

Advanced sprinklers

His company's farmer-shareholders started installing pipelines and pressurized sprinklers two years ago. Before that, they relied for 150 years on unlined dirt ditches, which lose a lot of water through leakage and evaporation and to trees and other plants living near the canals. Farmers typically watered their fields using a technique called "flood irrigation" in which the farmer opens a head gate to flood the ground.

"So you over-watered the low spots," said Huntsville farmer Kelly Wangsgard. "The high spots never really got any water in them. A lot of wasted water off of it."

Walking through a field newly equipped with sprinklers, Wangsgard explained why it's so much more efficient. "Well, you know, you're putting an even amount of water across the whole thing."

The new sprinklers — fed by pipes instead of ditches — have computerized remote controls and buried sensors. "These moisture sensors are telling you exactly how much water each crop needs," Wangsgard said, and can be operated from distances far away with a tap of a cellphone.

Across the state, slightly more than half of the irrigated acres in Utah use these advanced sprinkler savings that boost conservation, according to the Utah Division of Water Resources. The division has 40 efficiency projects underway.

Before the Huntsville district's conversion, Mumford said studies indicated that 54 percent of the irrigation company's water was being wasted.

"That's a huge amount of loss," Mumford said.

In the context of recent discussions about water conservation, such losses loom large as a debating point. If urban residents ever achieve the state's conservation goal of cutting water use by 25 percent, that's just a sliver of pie in the water-use pie-chart: ¼ of 10 percent or — from a statewide perspective — a savings of just 2.5 percent.

'Management crisis'

Farmers, though, have such a huge piece of the pie that even a small percentage of conservation can make a big difference. In fact, if farmers were to save just 10 percent of their water and pass it on to cities, it would almost double residential supplies.

"Just 10 percent of it would solve a lot of our problems," said Professor Daniel McCool of the University of Utah, a long-time critic of water policy in the Western states who wants to see changes in water laws.

"In fact, we have plenty of water," McCool said. "We do not have a water crisis. We have a water management crisis."

He said agriculture has so much water — and farmers get it so cheaply — that there's no incentive to conserve. McCool also argues that traditional Western water law discourages conservation.

"The water that's saved as a result of their increased efficiency, they lose their title to it," McCool said. "So we punish them for being efficient. That's the way the law is right now."

Mumford acknowledges some farmers resisted their irrigation company's modernization program. "It's definitely an educational thing that they have to see (the value of it)," Mumford said. "And initially as we proposed going to a pipe project, it was not universally understood or broadly accepted."

Ultimately, the farmers did accept it because they realized that some of the water they saved could be held back and kept in Causey Reservoir for later use. That will allow many farmers to extend their growing season, increasing productivity and presumably profitability. Also, most of the cost of the pipe-and-sprinkler project was paid for with grants and loans from state and federal agencies. Mumford said his company's farmer-shareholders would have had trouble paying for it themselves.

"We could not have," Mumford said. "Without that partnership of those (agencies) we would still be a flood-irrigation company."

The federal agencies that provided funds were the U.S. Bureau of Reclamation and the U.S. Department of Agriculture's Natural Resources Conservation Service.

"It is no question that water is important in Utah and in a year like this it makes it evident that every drop counts. We have done a lot work, but there is a long way left to go," said Dave Brown of the Utah conservation service.

Brown said the agency on any given year spends between $8 million and $10 million on "on farm" irrigation improvement projects to boost water conservation efficiencies.

Now during peak season, the Huntsville Irrigation Company is using only about one-third of the water they used to. Some of the saved water will be used to grow more crops later in the year, but not all of it.

"There's additional water that is saved as a result of this type of a project that ultimately can flow downstream to other users," Mumford said. The excess water flows downhill to Pineview Reservoir and Mumford said it can later be used by urban areas in the vicinity of Ogden.

McCool says permanent farm-to-city transfers are relatively rare because of 19th century laws protecting water rights and because many farming communities are so protective of their agricultural traditions. He said the growing need for water in cities could benefit farmers if they were allowed to cash in on it.

"It is their water," McCool said. "We should be working with them— when they choose on an individual level — to work out a market agreement."

Wrong crops?

McCool also argues that water-rich farmers often grow the wrong crops. He says most of Utah's water is used to grow alfalfa hay — which consumes relatively high amounts of water — and much of the hay is sold to China to feed dairy cows. McCool said that's equivalent to exporting Utah's water to China with a relatively low financial return.

The water would be worth a lot more to Utah farmers if there was a free and open market, McCool said.

"Farmers are using thousands of dollars of water to grow hundreds of dollars of hay," he said.

Brown, who oversees water conservation programs for the Natural Resources Conservation Service, defended the farmers' choice of crops.

"Alfalfa is a valuable crop," Brown said. "It feeds our dairy industry both here in this and in surrounding states."

As for hay exports to China, Brown said, "As a country, we value exports."

Over the last 20 years, he said the move to more efficient farming systems has steadily increased, but McCool said the effort is just a fraction of what it should be.

Brown said the conversions are expensive, and take time. On average, the Huntsville project cost about $2,000 per acre. The Natural Resources Conservation Service spends 60 percent of its conservation funding to assist with irrigation projects, he added.

Contributing: Amy Joi O'Donoghue

johnkarls
Posts: 2034
Joined: Fri Jun 29, 2007 8:43 pm

Text of Senate Bill 80 Enacted Last Session

Post by johnkarls »

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http://le.utah.gov/~2016/bills/static/SB0080.html


• Information
o Last Action: 25 Mar 2016, Governor Signed
o Last Location: Lieutenant Governor's office for filing
o Effective Date: 1 Jul 2016
o Session Law Chapter: 291

INFRASTRUCTURE FUNDING AMENDMENTS

2
2016 GENERAL SESSION

3
STATE OF UTAH

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Chief Sponsor: J. Stuart Adams

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House Sponsor: Lee B. Perry

6
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7 LONG TITLE
8 General Description:
9 This bill modifies provisions relating to infrastructure funding.
10 Highlighted Provisions:
11 This bill:
12 ▸ modifies state sales and use tax earmarks;
13 ▸ requires the Division of Finance to annually transfer a certain amount of revenue
14 from the Transportation Fund to the Transportation Investment Fund of 2005; and
15 ▸ makes technical and conforming changes.
16 Money Appropriated in this Bill:
17 This bill appropriates in fiscal year 2016-17:
18 ▸ to Transportation - Transportation Investment Fund of 2005, as an ongoing
19 appropriation:
20 • from the Transportation Fund, ($76,633,600).
21 Other Special Clauses:
22 This bill provides a special effective date.
23 This bill provides a coordination clause.
24 Utah Code Sections Affected:
25 AMENDS:
26 59-12-103, as last amended by Laws of Utah 2015, Chapter 283
27 59-12-1201, as last amended by Laws of Utah 2012, Chapter 121
28 63N-2-512, as last amended by Laws of Utah 2015, Chapter 417 and renumbered and
29 amended by Laws of Utah 2015, Chapter 283
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30 72-2-106, as last amended by Laws of Utah 2010, Chapter 278
31 72-2-107, as last amended by Laws of Utah 2010, Chapter 391
32 72-2-124, as last amended by Laws of Utah 2015, Chapter 421
33 Utah Code Sections Affected by Coordination Clause:
34 59-12-103, as last amended by Laws of Utah 2015, Chapter 283
35
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36 Be it enacted by the Legislature of the state of Utah:
37 Section 1. Section 59-12-103 is amended to read:
38 59-12-103. Sales and use tax base -- Rates -- Effective dates -- Use of sales and use
39 tax revenues.
40 (1) A tax is imposed on the purchaser as provided in this part for amounts paid or
41 charged for the following transactions:
42 (a) retail sales of tangible personal property made within the state;
43 (b) amounts paid for:
44 (i) telecommunications service, other than mobile telecommunications service, that
45 originates and terminates within the boundaries of this state;
46 (ii) mobile telecommunications service that originates and terminates within the
47 boundaries of one state only to the extent permitted by the Mobile Telecommunications
48 Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
49 (iii) an ancillary service associated with a:
50 (A) telecommunications service described in Subsection (1)(b)(i); or
51 (B) mobile telecommunications service described in Subsection (1)(b)(ii);
52 (c) sales of the following for commercial use:
53 (i) gas;
54 (ii) electricity;
55 (iii) heat;
56 (iv) coal;
57 (v) fuel oil; or
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58 (vi) other fuels;
59 (d) sales of the following for residential use:
60 (i) gas;
61 (ii) electricity;
62 (iii) heat;
63 (iv) coal;
64 (v) fuel oil; or
65 (vi) other fuels;
66 (e) sales of prepared food;
67 (f) except as provided in Section 59-12-104, amounts paid or charged as admission or
68 user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
69 exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
70 fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
71 television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
72 driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
73 tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
74 horseback rides, sports activities, or any other amusement, entertainment, recreation,
75 exhibition, cultural, or athletic activity;
76 (g) amounts paid or charged for services for repairs or renovations of tangible personal
77 property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
78 (i) the tangible personal property; and
79 (ii) parts used in the repairs or renovations of the tangible personal property described
80 in Subsection (1)(g)(i), regardless of whether:
81 (A) any parts are actually used in the repairs or renovations of that tangible personal
82 property; or
83 (B) the particular parts used in the repairs or renovations of that tangible personal
84 property are exempt from a tax under this chapter;
85 (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for
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86 assisted cleaning or washing of tangible personal property;
87 (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
88 accommodations and services that are regularly rented for less than 30 consecutive days;
89 (j) amounts paid or charged for laundry or dry cleaning services;
90 (k) amounts paid or charged for leases or rentals of tangible personal property if within
91 this state the tangible personal property is:
92 (i) stored;
93 (ii) used; or
94 (iii) otherwise consumed;
95 (l) amounts paid or charged for tangible personal property if within this state the
96 tangible personal property is:
97 (i) stored;
98 (ii) used; or
99 (iii) consumed; and
100 (m) amounts paid or charged for a sale:
101 (i) (A) of a product transferred electronically; or
102 (B) of a repair or renovation of a product transferred electronically; and
103 (ii) regardless of whether the sale provides:
104 (A) a right of permanent use of the product; or
105 (B) a right to use the product that is less than a permanent use, including a right:
106 (I) for a definite or specified length of time; and
107 (II) that terminates upon the occurrence of a condition.
108 (2) (a) Except as provided in Subsections (2)(b) through (e), a state tax and a local tax
109 is imposed on a transaction described in Subsection (1) equal to the sum of:
110 (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
111 (A) 4.70%; and
112 (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
113 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
________________________________________
114 through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional
115 State Sales and Use Tax Act; and
116 (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
117 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
118 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
119 imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
120 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
121 transaction under this chapter other than this part.
122 (b) Except as provided in Subsection (2)(d) or (e), a state tax and a local tax is imposed
123 on a transaction described in Subsection (1)(d) equal to the sum of:
124 (i) a state tax imposed on the transaction at a tax rate of 2%; and
125 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
126 transaction under this chapter other than this part.
127 (c) Except as provided in Subsection (2)(d) or (e), a state tax and a local tax is imposed
128 on amounts paid or charged for food and food ingredients equal to the sum of:
129 (i) a state tax imposed on the amounts paid or charged for food and food ingredients at
130 a tax rate of 1.75%; and
131 (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
132 amounts paid or charged for food and food ingredients under this chapter other than this part.
133 (d) (i) For a bundled transaction that is attributable to food and food ingredients and
134 tangible personal property other than food and food ingredients, a state tax and a local tax is
135 imposed on the entire bundled transaction equal to the sum of:
136 (A) a state tax imposed on the entire bundled transaction equal to the sum of:
137 (I) the tax rate described in Subsection (2)(a)(i)(A); and
138 (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
139 Sales and Use Tax Act, if the location of the transaction as determined under Sections
140 59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
141 Additional State Sales and Use Tax Act; and
________________________________________
142 (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
143 Sales and Use Tax Act, if the location of the transaction as determined under Sections
144 59-12-211 through 59-12-215 is in a city, town, or the unincorporated area of a county in which
145 the state imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
146 (B) a local tax imposed on the entire bundled transaction at the sum of the tax rates
147 described in Subsection (2)(a)(ii).
148 (ii) If an optional computer software maintenance contract is a bundled transaction that
149 consists of taxable and nontaxable products that are not separately itemized on an invoice or
150 similar billing document, the purchase of the optional computer software maintenance contract
151 is 40% taxable under this chapter and 60% nontaxable under this chapter.
152 (iii) Subject to Subsection (2)(d)(iv), for a bundled transaction other than a bundled
153 transaction described in Subsection (2)(d)(i) or (ii):
154 (A) if the sales price of the bundled transaction is attributable to tangible personal
155 property, a product, or a service that is subject to taxation under this chapter and tangible
156 personal property, a product, or service that is not subject to taxation under this chapter, the
157 entire bundled transaction is subject to taxation under this chapter unless:
158 (I) the seller is able to identify by reasonable and verifiable standards the tangible
159 personal property, product, or service that is not subject to taxation under this chapter from the
160 books and records the seller keeps in the seller's regular course of business; or
161 (II) state or federal law provides otherwise; or
162 (B) if the sales price of a bundled transaction is attributable to two or more items of
163 tangible personal property, products, or services that are subject to taxation under this chapter
164 at different rates, the entire bundled transaction is subject to taxation under this chapter at the
165 higher tax rate unless:
166 (I) the seller is able to identify by reasonable and verifiable standards the tangible
167 personal property, product, or service that is subject to taxation under this chapter at the lower
168 tax rate from the books and records the seller keeps in the seller's regular course of business; or
169 (II) state or federal law provides otherwise.
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170 (iv) For purposes of Subsection (2)(d)(iii), books and records that a seller keeps in the
171 seller's regular course of business includes books and records the seller keeps in the regular
172 course of business for nontax purposes.
173 (e) (i) Except as otherwise provided in this chapter and subject to Subsections (2)(e)(ii)
174 and (iii), if a transaction consists of the sale, lease, or rental of tangible personal property, a
175 product, or a service that is subject to taxation under this chapter, and the sale, lease, or rental
176 of tangible personal property, other property, a product, or a service that is not subject to
177 taxation under this chapter, the entire transaction is subject to taxation under this chapter unless
178 the seller, at the time of the transaction:
179 (A) separately states the portion of the transaction that is not subject to taxation under
180 this chapter on an invoice, bill of sale, or similar document provided to the purchaser; or
181 (B) is able to identify by reasonable and verifiable standards, from the books and
182 records the seller keeps in the seller's regular course of business, the portion of the transaction
183 that is not subject to taxation under this chapter.
184 (ii) A purchaser and a seller may correct the taxability of a transaction if:
185 (A) after the transaction occurs, the purchaser and the seller discover that the portion of
186 the transaction that is not subject to taxation under this chapter was not separately stated on an
187 invoice, bill of sale, or similar document provided to the purchaser because of an error or
188 ignorance of the law; and
189 (B) the seller is able to identify by reasonable and verifiable standards, from the books
190 and records the seller keeps in the seller's regular course of business, the portion of the
191 transaction that is not subject to taxation under this chapter.
192 (iii) For purposes of Subsections (2)(e)(i) and (ii), books and records that a seller keeps
193 in the seller's regular course of business includes books and records the seller keeps in the
194 regular course of business for nontax purposes.
195 (f) (i) If the sales price of a transaction is attributable to two or more items of tangible
196 personal property, products, or services that are subject to taxation under this chapter at
197 different rates, the entire purchase is subject to taxation under this chapter at the higher tax rate
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198 unless the seller, at the time of the transaction:
199 (A) separately states the items subject to taxation under this chapter at each of the
200 different rates on an invoice, bill of sale, or similar document provided to the purchaser; or
201 (B) is able to identify by reasonable and verifiable standards the tangible personal
202 property, product, or service that is subject to taxation under this chapter at the lower tax rate
203 from the books and records the seller keeps in the seller's regular course of business.
204 (ii) For purposes of Subsection (2)(f)(i), books and records that a seller keeps in the
205 seller's regular course of business includes books and records the seller keeps in the regular
206 course of business for nontax purposes.
207 (g) Subject to Subsections (2)(h) and (i), a tax rate repeal or tax rate change for a tax
208 rate imposed under the following shall take effect on the first day of a calendar quarter:
209 (i) Subsection (2)(a)(i)(A);
210 (ii) Subsection (2)(b)(i);
211 (iii) Subsection (2)(c)(i); or
212 (iv) Subsection (2)(d)(i)(A)(I).
213 (h) (i) A tax rate increase takes effect on the first day of the first billing period that
214 begins on or after the effective date of the tax rate increase if the billing period for the
215 transaction begins before the effective date of a tax rate increase imposed under:
216 (A) Subsection (2)(a)(i)(A);
217 (B) Subsection (2)(b)(i);
218 (C) Subsection (2)(c)(i); or
219 (D) Subsection (2)(d)(i)(A)(I).
220 (ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
221 statement for the billing period is rendered on or after the effective date of the repeal of the tax
222 or the tax rate decrease imposed under:
223 (A) Subsection (2)(a)(i)(A);
224 (B) Subsection (2)(b)(i);
225 (C) Subsection (2)(c)(i); or
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226 (D) Subsection (2)(d)(i)(A)(I).
227 (i) (i) For a tax rate described in Subsection (2)(i)(ii), if a tax due on a catalogue sale is
228 computed on the basis of sales and use tax rates published in the catalogue, a tax rate repeal or
229 change in a tax rate takes effect:
230 (A) on the first day of a calendar quarter; and
231 (B) beginning 60 days after the effective date of the tax rate repeal or tax rate change.
232 (ii) Subsection (2)(i)(i) applies to the tax rates described in the following:
233 (A) Subsection (2)(a)(i)(A);
234 (B) Subsection (2)(b)(i);
235 (C) Subsection (2)(c)(i); or
236 (D) Subsection (2)(d)(i)(A)(I).
237 (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
238 the commission may by rule define the term "catalogue sale."
239 (3) (a) The following state taxes shall be deposited into the General Fund:
240 (i) the tax imposed by Subsection (2)(a)(i)(A);
241 (ii) the tax imposed by Subsection (2)(b)(i);
242 (iii) the tax imposed by Subsection (2)(c)(i); or
243 (iv) the tax imposed by Subsection (2)(d)(i)(A)(I).
244 (b) The following local taxes shall be distributed to a county, city, or town as provided
245 in this chapter:
246 (i) the tax imposed by Subsection (2)(a)(ii);
247 (ii) the tax imposed by Subsection (2)(b)(ii);
248 (iii) the tax imposed by Subsection (2)(c)(ii); and
249 (iv) the tax imposed by Subsection (2)(d)(i)(B).
250 (4) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
251 2003, the lesser of the following amounts shall be expended as provided in Subsections (4)(b)
252 through (g):
253 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
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254 (A) by a 1/16% tax rate on the transactions described in Subsection (1); and
255 (B) for the fiscal year; or
256 (ii) $17,500,000.
257 (b) (i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
258 described in Subsection (4)(a) shall be transferred each year as dedicated credits to the
259 Department of Natural Resources to:
260 (A) implement the measures described in Subsections 79-2-303(3)(a) through (d) to
261 protect sensitive plant and animal species; or
262 (B) award grants, up to the amount authorized by the Legislature in an appropriations
263 act, to political subdivisions of the state to implement the measures described in Subsections
264 79-2-303(3)(a) through (d) to protect sensitive plant and animal species.
265 (ii) Money transferred to the Department of Natural Resources under Subsection
266 (4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or any other
267 person to list or attempt to have listed a species as threatened or endangered under the
268 Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et seq.
269 (iii) At the end of each fiscal year:
270 (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources
271 Conservation and Development Fund created in Section 73-10-24;
272 (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
273 Program Subaccount created in Section 73-10c-5; and
274 (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
275 Program Subaccount created in Section 73-10c-5.
276 (c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
277 Subsection (4)(a) shall be deposited each year in the Agriculture Resource Development Fund
278 created in Section 4-18-106.
279 (d) (i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount described
280 in Subsection (4)(a) shall be transferred each year as dedicated credits to the Division of Water
281 Rights to cover the costs incurred in hiring legal and technical staff for the adjudication of
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282 water rights.
283 (ii) At the end of each fiscal year:
284 (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources
285 Conservation and Development Fund created in Section 73-10-24;
286 (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
287 Program Subaccount created in Section 73-10c-5; and
288 (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
289 Program Subaccount created in Section 73-10c-5.
290 (e) (i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount described
291 in Subsection (4)(a) shall be deposited in the Water Resources Conservation and Development
292 Fund created in Section 73-10-24 for use by the Division of Water Resources.
293 (ii) In addition to the uses allowed of the Water Resources Conservation and
294 Development Fund under Section 73-10-24, the Water Resources Conservation and
295 Development Fund may also be used to:
296 (A) conduct hydrologic and geotechnical investigations by the Division of Water
297 Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
298 quantifying surface and ground water resources and describing the hydrologic systems of an
299 area in sufficient detail so as to enable local and state resource managers to plan for and
300 accommodate growth in water use without jeopardizing the resource;
301 (B) fund state required dam safety improvements; and
302 (C) protect the state's interest in interstate water compact allocations, including the
303 hiring of technical and legal staff.
304 (f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
305 in Subsection (4)(a) shall be deposited in the Utah Wastewater Loan Program Subaccount
306 created in Section 73-10c-5 for use by the Water Quality Board to fund wastewater projects.
307 (g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
308 in Subsection (4)(a) shall be deposited in the Drinking Water Loan Program Subaccount
309 created in Section 73-10c-5 for use by the Division of Drinking Water to:
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310 (i) provide for the installation and repair of collection, treatment, storage, and
311 distribution facilities for any public water system, as defined in Section 19-4-102;
312 (ii) develop underground sources of water, including springs and wells; and
313 (iii) develop surface water sources.
314 (5) (a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
315 2006, the difference between the following amounts shall be expended as provided in this
316 Subsection (5), if that difference is greater than $1:
317 (i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for the
318 fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); and
319 (ii) $17,500,000.
320 (b) (i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
321 (A) transferred each fiscal year to the Department of Natural Resources as dedicated
322 credits; and
323 (B) expended by the Department of Natural Resources for watershed rehabilitation or
324 restoration.
325 (ii) At the end of each fiscal year, 100% of any unexpended dedicated credits described
326 in Subsection (5)(b)(i) shall lapse to the Water Resources Conservation and Development Fund
327 created in Section 73-10-24.
328 (c) (i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
329 remaining difference described in Subsection (5)(a) shall be:
330 (A) transferred each fiscal year to the Division of Water Resources as dedicated
331 credits; and
332 (B) expended by the Division of Water Resources for cloud-seeding projects
333 authorized by Title 73, Chapter 15, Modification of Weather.
334 (ii) At the end of each fiscal year, 100% of any unexpended dedicated credits described
335 in Subsection (5)(c)(i) shall lapse to the Water Resources Conservation and Development Fund
336 created in Section 73-10-24.
337 (d) After making the transfers required by Subsections (5)(b) and (c), 94% of the
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338 remaining difference described in Subsection (5)(a) shall be deposited into the Water
339 Resources Conservation and Development Fund created in Section 73-10-24 for use by the
340 Division of Water Resources for:
341 (i) preconstruction costs:
342 (A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73, Chapter
343 26, Bear River Development Act; and
344 (B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
345 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
346 (ii) the cost of employing a civil engineer to oversee any project authorized by Title 73,
347 Chapter 26, Bear River Development Act;
348 (iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline project
349 authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act; and
350 (iv) other uses authorized under Sections 73-10-24, 73-10-25.1, 73-10-30, and
351 Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) through (iii).
352 (e) After making the transfers required by Subsections (5)(b) and (c) and subject to
353 Subsection (5)(f), 6% of the remaining difference described in Subsection (5)(a) shall be
354 transferred each year as dedicated credits to the Division of Water Rights to cover the costs
355 incurred for employing additional technical staff for the administration of water rights.
356 (f) At the end of each fiscal year, any unexpended dedicated credits described in
357 Subsection (5)(e) over $150,000 lapse to the Water Resources Conservation and Development
358 Fund created in Section 73-10-24.
359 (6) Notwithstanding Subsection (3)(a)[, for a fiscal year beginning on or after July 1,
360 2003,] and for taxes listed under Subsection (3)(a), the amount of revenue generated by a
361 1/16% tax rate on the transactions described in Subsection (1) for the fiscal year shall be
362 deposited [in the Transportation Fund created by Section 72-2-102.] as follows:
363 (a) for fiscal year 2016-17 only, 100% of the revenue described in this Subsection (6)
364 shall be deposited into the Transportation Investment Fund of 2005 created by Section
365 72-2-124;
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366 (b) for fiscal year 2017-18 only:
367 (i) 80% of the revenue described in this Subsection (6) shall be deposited into the
368 Transportation Investment Fund of 2005 created by Section 72-2-124; and
369 (ii) 20% of the revenue described in this Subsection (6) shall be deposited into the
370 Water Infrastructure Restricted Account created by Section 73-10g-103;
371 (c) for fiscal year 2018-19 only:
372 (i) 60% of the revenue described in this Subsection (6) shall be deposited into the
373 Transportation Investment Fund of 2005 created by Section 72-2-124; and
374 (ii) 40% of the revenue described in this Subsection (6) shall be deposited into the
375 Water Infrastructure Restricted Account created by Section 73-10g-103;
376 (d) for fiscal year 2019-20 only:
377 (i) 40% of the revenue described in this Subsection (6) shall be deposited into the
378 Transportation Investment Fund of 2005 created by Section 72-2-124; and
379 (ii) 60% of the revenue described in this Subsection (6) shall be deposited into the
380 Water Infrastructure Restricted Account created by Section 73-10g-103;
381 (e) for fiscal year 2020-21 only:
382 (i) 20% of the revenue described in this Subsection (6) shall be deposited into the
383 Transportation Investment Fund of 2005 created by Section 72-2-124; and
384 (ii) 80% of the revenue described in this Subsection (6) shall be deposited into the
385 Water Infrastructure Restricted Account created by Section 73-10g-103; and
386 (f) for a fiscal year beginning on or after July 1, 2021, 100% of the revenue described
387 in this Subsection (6) shall be deposited into the Water Infrastructure Restricted Account
388 created by Section 73-10g-103.
389 [(7) Notwithstanding Subsection (3)(a), beginning on July 1, 2012, the Division of
390 Finance shall deposit into the Transportation Investment Fund of 2005 created in Section
391 72-2-124 a portion of the taxes listed under Subsection (3)(a) equal to the revenues generated
392 by a 1/64% tax rate on the taxable transactions under Subsection (1).]
393 [(8)] (7) (a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited in
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394 Subsection [(7)] (6), and subject to Subsection [(8)] (7)(b), for a fiscal year beginning on or
395 after July 1, 2012, the Division of Finance shall deposit into the Transportation Investment
396 Fund of 2005 created by Section 72-2-124:
397 (i) a portion of the taxes listed under Subsection (3)(a) in an amount equal to 8.3% of
398 the revenues collected from the following taxes, which represents a portion of the
399 approximately 17% of sales and use tax revenues generated annually by the sales and use tax
400 on vehicles and vehicle-related products:
401 (A) the tax imposed by Subsection (2)(a)(i)(A);
402 (B) the tax imposed by Subsection (2)(b)(i);
403 (C) the tax imposed by Subsection (2)(c)(i); and
404 (D) the tax imposed by Subsection (2)(d)(i)(A)(I); plus
405 (ii) an amount equal to 30% of the growth in the amount of revenues collected in the
406 current fiscal year from the sales and use taxes described in Subsections [(8)] (7)(a)(i)(A)
407 through (D) that exceeds the amount collected from the sales and use taxes described in
408 Subsections [(8)] (7)(a)(i)(A) through (D) in the 2010-11 fiscal year.
409 (b) (i) Subject to Subsections [(8)] (7)(b)(ii) and (iii), in any fiscal year that the portion
410 of the sales and use taxes deposited under Subsection [(8)] (7)(a) represents an amount that is a
411 total lower percentage of the sales and use taxes described in Subsections [(8)] (7)(a)(i)(A)
412 through (D) generated in the current fiscal year than the total percentage of sales and use taxes
413 deposited in the previous fiscal year, the Division of Finance shall deposit an amount under
414 Subsection [(8)] (7)(a) equal to the product of:
415 (A) the total percentage of sales and use taxes deposited under Subsection [(8)] (7)(a)
416 in the previous fiscal year; and
417 (B) the total sales and use tax revenue generated by the taxes described in Subsections
418 [(8)] (7)(a)(i)(A) through (D) in the current fiscal year.
419 (ii) In any fiscal year in which the portion of the sales and use taxes deposited under
420 Subsection [(8)] (7)(a) would exceed 17% of the revenues collected from the sales and use
421 taxes described in Subsections [(8)] (7)(a)(i)(A) through (D) in the current fiscal year, the
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422 Division of Finance shall deposit 17% of the revenues collected from the sales and use taxes
423 described in Subsections [(8)] (7)(a)(i)(A) through (D) for the current fiscal year under
424 Subsection [(8)] (7)(a).
425 (iii) In all subsequent fiscal years after a year in which 17% of the revenues collected
426 from the sales and use taxes described in Subsections [(8)] (7)(a)(i)(A) through (D) was
427 deposited under Subsection [(8)] (7)(a), the Division of Finance shall annually deposit 17% of
428 the revenues collected from the sales and use taxes described in Subsections [(8)] (7)(a)(i)(A)
429 through (D) in the current fiscal year under Subsection [(8)] (7)(a).
430 [(9)] (8) (a) Notwithstanding Subsection (3)(a), and in addition to the amounts
431 deposited under [Subsections (7) and (8), for a fiscal year beginning on or after July 1, 2012]
432 Subsections (6) and (7), for the 2016-17 and 2017-18 fiscal years only, the Division of Finance
433 shall annually deposit $90,000,000 of the revenues generated by the taxes listed under
434 Subsection (3)(a) into the Transportation Investment Fund of 2005 created by Section
435 72-2-124.
436 (b) Notwithstanding Subsection (3)(a), and in addition to the amounts deposited under
437 Subsections (6) and (7), for a fiscal year beginning on or after July 1, 2018, the Division of
438 Finance shall annually deposit into the Transportation Investment Fund of 2005 created by
439 Section 72-2-124 a portion of the taxes listed under Subsection (3)(a) in an amount equal to
440 3.68% of the revenues collected from the following taxes:
441 (i) the tax imposed by Subsection (2)(a)(i)(A);
442 (ii) the tax imposed by Subsection (2)(b)(i);
443 (iii) the tax imposed by Subsection (2)(c)(i); and
444 (iv) the tax imposed by Subsection (2)(d)(i)(A)(I).
445 [(10)] (9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal
446 year 2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies Fund
447 created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
448 [(11)] (10) (a) Notwithstanding Subsection (3)(a), except as provided in Subsection
449 [(11)(b), and] (10)(c), in addition to any amounts deposited under Subsections (6), (7), and (8),
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450 [and (9), beginning on July 1, 2012] and for the 2016-17 fiscal year only, the Division of
451 Finance shall deposit into the Transportation Investment Fund of 2005 created by Section
452 72-2-124 the amount of tax revenue generated by a [.025%] .05% tax rate on the transactions
453 described in Subsection (1).
454 (b) Notwithstanding Subsection (3)(a), except as provided in Subsection (10)(c), and in
455 addition to any amounts deposited under Subsections (6), (7), and (8), the Division of Finance
456 shall deposit into the Transportation Investment Fund of 2005 created by Section 72-2-124 the
457 amount of revenue described as follows:
458 (i) for fiscal year 2017-18 only, 83.33% of the amount of revenue generated by a .05%
459 tax rate on the transactions described in Subsection (1);
460 (ii) for fiscal year 2018-19 only, 66.67% of the amount of revenue generated by a .05%
461 tax rate on the transactions described in Subsection (1);
462 (iii) for fiscal year 2019-20 only, 50% of the amount of revenue generated by a .05%
463 tax rate on the transactions described in Subsection (1);
464 (iv) for fiscal year 2020-21 only, 33.33% of the amount of revenue generated by a
465 .05% tax rate on the transactions described in Subsection (1); and
466 (v) for fiscal year 2021-22 only, 16.67% of the amount of revenue generated by a .05%
467 tax rate on the transactions described in Subsection (1).
468 [(b)] (c) For purposes of [Subsection (11)(a)] Subsections (10)(a) and (b), the Division
469 of Finance may not deposit into the Transportation Investment Fund of 2005 any tax revenue
470 generated by amounts paid or charged for food and food ingredients, except for tax revenue
471 generated by a bundled transaction attributable to food and food ingredients and tangible
472 personal property other than food and food ingredients described in Subsection (2)(d).
473 [(12) (a) Notwithstanding Subsection (3)(a), and except as provided in Subsection
474 (12)(b), beginning on January 1, 2009, the Division of Finance shall deposit into the
475 Transportation Fund created by Section 72-2-102 the amount of tax revenue generated by a
476 .025% tax rate on the transactions described in Subsection (1) to be expended to address
477 chokepoints in construction management.]
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478 [(b) For purposes of Subsection (12)(a), the Division of Finance may not deposit into
479 the Transportation Fund any tax revenue generated by amounts paid or charged for food and
480 food ingredients, except for tax revenue generated by a bundled transaction attributable to food
481 and food ingredients and tangible personal property other than food and food ingredients
482 described in Subsection (2)(d).]
483 [(13)] (11) Notwithstanding Subsection (3)(a), beginning the second fiscal year after
484 the fiscal year during which the Division of Finance receives notice under [Subsection] Section
485 63N-2-510[(3)] that construction on a qualified hotel, as defined in Section 63N-2-502, has
486 begun, the Division of Finance shall, for two consecutive fiscal years, annually deposit
487 $1,900,000 of the revenue generated by the taxes listed under Subsection (3)(a) into the Hotel
488 Impact Mitigation Fund, created in Section 63N-2-512.
489 [(14)] (12) Notwithstanding Subsections (4) through [(13)] (11), an amount required to
490 be expended or deposited in accordance with Subsections (4) through [(13)] (11) may not
491 include an amount the Division of Finance deposits in accordance with Section 59-12-103.2.
492 Section 2. Section 59-12-1201 is amended to read:
493 59-12-1201. Motor vehicle rental tax -- Rate -- Exemptions -- Administration,
494 collection, and enforcement of tax -- Administrative charge -- Deposits.
495 (1) (a) Except as provided in Subsection (3), there is imposed a tax of 2.5% on all
496 short-term leases and rentals of motor vehicles not exceeding 30 days.
497 (b) The tax imposed in this section is in addition to all other state, county, or municipal
498 fees and taxes imposed on rentals of motor vehicles.
499 (2) (a) Subject to Subsection (2)(b), a tax rate repeal or tax rate change for the tax
500 imposed under Subsection (1) shall take effect on the first day of a calendar quarter.
501 (b) (i) For a transaction subject to a tax under Subsection (1), a tax rate increase shall
502 take effect on the first day of the first billing period:
503 (A) that begins after the effective date of the tax rate increase; and
504 (B) if the billing period for the transaction begins before the effective date of a tax rate
505 increase imposed under Subsection (1).
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506 (ii) For a transaction subject to a tax under Subsection (1), the repeal of a tax or a tax
507 rate decrease shall take effect on the first day of the last billing period:
508 (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
509 and
510 (B) if the billing period for the transaction begins before the effective date of the repeal
511 of the tax or the tax rate decrease imposed under Subsection (1).
512 (3) A motor vehicle is exempt from the tax imposed under Subsection (1) if:
513 (a) the motor vehicle is registered for a gross laden weight of 12,001 or more pounds;
514 (b) the motor vehicle is rented as a personal household goods moving van; or
515 (c) the lease or rental of the motor vehicle is made for the purpose of temporarily
516 replacing a person's motor vehicle that is being repaired pursuant to a repair agreement or an
517 insurance agreement.
518 (4) (a) (i) The tax authorized under this section shall be administered, collected, and
519 enforced in accordance with:
520 (A) the same procedures used to administer, collect, and enforce the tax under Part 1,
521 Tax Collection; and
522 (B) Chapter 1, General Taxation Policies.
523 (ii) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject to
524 Subsections 59-12-103(4) through [(12)] (10) or Section 59-12-107.1 or 59-12-123.
525 (b) The commission shall retain and deposit an administrative charge in accordance
526 with Section 59-1-306 from the revenues the commission collects from a tax under this part.
527 (c) Except as provided under Subsection (4)(b), all revenue received by the
528 commission under this section shall be deposited daily with the state treasurer and credited
529 monthly to the Marda Dillree Corridor Preservation Fund under Section 72-2-117.
530 Section 3. Section 63N-2-512 is amended to read:
531 63N-2-512. Hotel Impact Mitigation Fund.
532 (1) As used in this section:
533 (a) "Affected hotel" means a hotel built in the state before July 1, 2014.
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534 (b) "Direct losses" means affected hotels' losses of hotel guest business attributable to
535 the qualified hotel room supply being added to the market in the state.
536 (c) "Mitigation fund" means the Hotel Impact Mitigation Fund, created in Subsection
537 (2).
538 (2) There is created an expendable special revenue fund known as the Hotel Impact
539 Mitigation Fund.
540 (3) The mitigation fund shall:
541 (a) be administered by the board;
542 (b) earn interest; and
543 (c) be funded by:
544 (i) payments required to be deposited into the mitigation fund by the Division of
545 Finance under Subsection 59-12-103[(13)](11);
546 (ii) money required to be deposited into the mitigation fund under Subsection
547 17-31-9(2) by the county in which a qualified hotel is located; and
548 (iii) any money deposited into the mitigation fund under Subsection (6).
549 (4) Interest earned by the mitigation fund shall be deposited into the mitigation fund.
550 (5) (a) In accordance with office rules, the board shall annually pay up to $2,100,000 of
551 money in the mitigation fund:
552 (i) to affected hotels;
553 (ii) for four consecutive years, beginning 12 months after the date of initial occupancy
554 of the qualified hotel occurs; and
555 (iii) to mitigate direct losses.
556 (b) (i) If the amount the board pays under Subsection (5)(a) in any year is less than
557 $2,100,000, the board shall pay to the Stay Another Day and Bounce Back Fund, created in
558 Section 63N-2-511, the difference between $2,100,000 and the amount paid under Subsection
559 (5)(a).
560 (ii) The board shall make any required payment under Subsection (5)(b)(i) within 90
561 days after the end of the year for which a determination is made of how much the board is
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562 required to pay to affected hotels under Subsection (5)(a).
563 (6) A host local government or qualified hotel owner may make payments to the
564 Division of Finance for deposit into the mitigation fund.
565 (7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
566 office shall, in consultation with the Utah Hotel and Lodging Association and the county in
567 which the qualified hotel is located, make rules establishing procedures and criteria governing
568 payments under Subsection (5)(a) to affected hotels.
569 Section 4. Section 72-2-106 is amended to read:
570 72-2-106. Appropriation and transfer from Transportation Fund.
571 (1) On and after July 1, 1981, there is appropriated from the Transportation Fund to the
572 use of the department an amount equal to two-elevenths of the taxes collected from the motor
573 fuel tax and the special fuel tax, exclusive of the formula amount appropriated to the B and C
574 road fund and the collector road fund, to be used for highway rehabilitation.
575 (2) For a fiscal year beginning on or after July 1, 2016, the Division of Finance shall
576 annually transfer an amount equal to the amount of revenue generated by a tax imposed on
577 motor and special fuel that is sold, used, or received for sale or used in this state at a rate of 1.8
578 cents per gallon to the Transportation Investment Fund of 2005 created by Section 72-2-124.
579 Section 5. Section 72-2-107 is amended to read:
580 72-2-107. Appropriation from Transportation Fund -- Deposit in class B and
581 class C roads account.
582 (1) There is appropriated to the department from the Transportation Fund annually an
583 amount equal to 30% of an amount which the director of finance shall compute in the
584 following manner: The total revenue deposited into the Transportation Fund during the fiscal
585 year from state highway-user taxes and fees, minus[: (a)] those amounts appropriated or
586 transferred from the Transportation Fund during the same fiscal year to:
587 [(i)] (a) the Department of Public Safety;
588 [(ii)] (b) the State Tax Commission;
589 [(iii)] (c) the Division of Finance;
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590 [(iv)] (d) the Utah Travel Council; and
591 [(v)] (e) any other amounts appropriated or transferred for any other state agencies not
592 a part of the department[; and].
593 [(b) the amount of sales and use tax revenue deposited in the Transportation Fund in
594 accordance with Section 59-12-103.]
595 (2) (a) Except as provided in Subsection (2)(b), all of this money shall be placed in an
596 account to be known as the class B and class C roads account to be used as provided in this
597 title.
598 (b) The director of finance shall annually transfer $500,000 of the amount calculated
599 under Subsection (1) to the department as dedicated credits for the State Park Access Highways
600 Improvement Program created in Section 72-3-207.
601 (3) Each quarter of every year the director of finance shall make the necessary
602 accounting entries to transfer the money appropriated under this section to the class B and class
603 C roads account.
604 (4) The funds in the class B and class C roads account shall be expended under the
605 direction of the department as the Legislature shall provide.
606 Section 6. Section 72-2-124 is amended to read:
607 72-2-124. Transportation Investment Fund of 2005.
608 (1) There is created a capital projects fund entitled the Transportation Investment Fund
609 of 2005.
610 (2) The fund consists of money generated from the following sources:
611 (a) any voluntary contributions received for the maintenance, construction,
612 reconstruction, or renovation of state and federal highways;
613 (b) appropriations made to the fund by the Legislature;
614 (c) the sales and use tax revenues deposited into the fund in accordance with Section
615 59-12-103; [and]
616 (d) registration fees designated under Section 41-1a-1201[.]; and
617 (e) revenues transferred to the fund in accordance with Section 72-2-106.
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618 (3) (a) The fund shall earn interest.
619 (b) All interest earned on fund money shall be deposited into the fund.
620 (4) (a) Except as provided in Subsection (4)(b), the executive director may use fund
621 money only to pay:
622 (i) the costs of maintenance, construction, reconstruction, or renovation to state and
623 federal highways prioritized by the Transportation Commission through the prioritization
624 process for new transportation capacity projects adopted under Section 72-1-304;
625 (ii) the costs of maintenance, construction, reconstruction, or renovation to the highway
626 projects described in Subsections 63B-18-401(2), (3), and (4);
627 (iii) principal, interest, and issuance costs of bonds authorized by Section 63B-18-401
628 minus the costs paid from the County of the First Class Highway Projects Fund in accordance
629 with Subsection 72-2-121(4)(f);
630 (iv) for a fiscal year beginning on or after July 1, 2013, to transfer to the 2010 Salt
631 Lake County Revenue Bond Sinking Fund created by Section 72-2-121.3 the amount certified
632 by Salt Lake County in accordance with Subsection 72-2-121.3(4)(c) as necessary to pay the
633 debt service on $30,000,000 of the revenue bonds issued by Salt Lake County;
634 (v) principal, interest, and issuance costs of bonds authorized by Section 63B-16-101
635 for projects prioritized in accordance with Section 72-2-125;
636 (vi) all highway general obligation bonds that are intended to be paid from revenues in
637 the Centennial Highway Fund created by Section 72-2-118; and
638 (vii) for fiscal year 2015-16 only, to transfer $25,000,000 to the County of the First
639 Class Highway Projects Fund created in Section 72-2-121 to be used for the purposes described
640 in Section 72-2-121.
641 (b) The executive director may use fund money to exchange for an equal or greater
642 amount of federal transportation funds to be used as provided in Subsection (4)(a).
643 (5) (a) Before bonds authorized by Section 63B-18-401 may be issued in any fiscal
644 year, the department and the commission shall appear before the Executive Appropriations
645 Committee of the Legislature and present the amount of bond proceeds that the department
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646 needs to provide funding for the projects identified in Subsections 63B-18-401(2), (3), and (4)
647 for the next fiscal year.
648 (b) The Executive Appropriations Committee of the Legislature shall review and
649 comment on the amount of bond proceeds needed to fund the projects.
650 (6) The Division of Finance shall, from money deposited into the fund, transfer the
651 amount of funds necessary to pay principal, interest, and issuance costs of bonds authorized by
652 Section 63B-18-401 in the current fiscal year to the appropriate debt service or sinking fund.
653 (7) (a) The commission shall develop prior to June 30, 2015, a funding plan and
654 identify a highway construction program using the prioritization process for new transportation
655 capacity projects adopted under Section 72-1-304 that meets long-term transportation needs
656 beyond the normal four year programming horizon.
657 (b) The commission shall report the plan and program established under Subsection
658 (7)(a) to the Transportation Interim Committee of the Legislature by no later than September
659 30, 2015.
660 Section 7. Appropriation.
661 Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, for
662 the fiscal year beginning July 1, 2016, and ending June 30, 2017, the following sums of money
663 are appropriated from resources not otherwise appropriated, or reduced from amounts
664 previously appropriated, out of the funds or amounts indicated. These sums of money are in
665 addition to amounts previously appropriated for fiscal year 2017.
666 To Transportation - Transportation Investment Fund of 2005
667 From Transportation Fund
($76,633,600)

668 The Legislature intends that the Department of Transportation discontinue the practice
669 of transferring the revenue from the 1997 motor fuel tax increase from the Transportation Fund
670 to the Transportation Investment Fund of 2005 on July 1, 2016.
671 Section 8. Effective date.
672 This bill takes effect on July 1, 2016.
673 Section 9. Coordinating S.B. 80 with S.B. 246 -- Substantive amendments.
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674 If this S.B. 80 and S.B. 246, Funding for Infrastructure Revisions, both pass and
675 become law, it is the intent of the Legislature that the Office of Legislative Research and
676 General Counsel prepare the Utah Code database for publication by:
677 (1) repealing the existing language in Subsection 59-12-103(8) in S.B. 80 and enacting
678 Subsection 59-12-103(8) to read:
679 "(8) (a) Notwithstanding Subsection (3)(a), and in addition to the amounts deposited
680 under Subsections (6) and (7), for the 2016-17 fiscal year only, the Division of Finance shall
681 deposit $64,000,000 of the revenues generated by the taxes listed under Subsection (3)(a) into
682 the Transportation Investment Fund of 2005 created by Section 72-2-124.
683 (b) Notwithstanding Subsection (3)(a), and in addition to the amounts deposited under
684 Subsections (6) and (7), for the 2017-18 fiscal year only, the Division of Finance shall deposit
685 $63,000,000 of the revenues generated by the taxes listed under Subsection (3)(a) into the
686 Transportation Investment Fund of 2005 created by Section 72-2-124.
687 (c) Notwithstanding Subsection (3)(a), and in addition to the amounts deposited under
688 Subsections (6) and (7), for a fiscal year beginning on or after July 1, 2018, the Division of
689 Finance shall annually deposit into the Transportation Investment Fund of 2005 created by
690 Section 72-2-124 a portion of the taxes listed under Subsection (3)(a) in an amount equal to
691 3.68% of the revenues collected from the following taxes:
692 (i) the tax imposed by Subsection (2)(a)(i)(A);
693 (ii) the tax imposed by Subsection (2)(b)(i);
694 (iii) the tax imposed by Subsection (2)(c)(i); and
695 (iv) the tax imposed by Subsection (2)(d)(i)(A)(I)."; and
696 (2) providing that the amendments in S.B. 246 to Subsection 59-12-103(9) do not take
697 effect.

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