Bill
Number: S.B. 1147
Worsley
Floor Amendment
Reference
to: printed bill
Amendment
drafted by: Leg Council
FLOOR
AMENDMENT EXPLANATION
1. Restricts the levy of
an additional transportation plan and excise tax to a county with a population
of 400,000 persons or fewer.
2. Outlines processes for
renewal and extension of an existing county transportation excise tax to fund a
new transportation plan in a county with a population of 400,000 to 1,200,000
persons or a county with a population over 1,200,000 persons.
3. Requires an additional
transportation excise tax to begin at the following January 1 or July 1,
whichever occurs first after at least 60 days following voter approval.
4. Removes the ability for
an additional transportation excise tax and accompanying transportation plan to
exist in perpetuity until the voters terminate the measure and requires the
initial ballot measure to include a termination date within 20 years.
5. Limits the sum of an
additional transportation excise tax and any existing county transportation
excise or road tax to one percent.
6. Specifies that the
Department of Revenue collects a levied additional county transportation excise
tax.
7. Specifies that any
existing tax and adopted transportation plan remain, regardless of the outcome
of the ballot measure for a renewal of a transportation excise tax.
8. Makes technical and
conforming changes.
Page 1, line
4, strike "supplemental"
Strike line
5, insert "renewal; extension; election"
Strike lines
6 through 12
Line 13,
strike "b." insert:
"A. The board of supervisors of a county with a population
of four hundred thousand persons or less, on a majority vote, may submit to and
for approval by the qualified electors of the county an excise tax that is in
addition to a county excise tax levied or authorized pursuant to section
42-6106 or 42-6107 for transportation purposes. The board shall present the
issue on the ballot as a single question for approval or disapproval of the
tax."
Reletter to
conform
Line 14,
after "department" insert "of
revenue"
Line 15,
strike "section" insert "subsection"
Line 16,
strike "under this section"
Line 17,
after "first" insert "at
least sixty days"
Line 19,
strike "respective"; strike "42-6105,"
Line 21,
strike "any" insert "the"
Line 22,
strike "42-6105,"
Line 23,
after "percent" strike remainder of line
Strike lines
24 through 28
Line 29,
strike "prescribed by this paragraph"
Line 30,
strike "C." insert "4."
Line 31,
strike "either"; after "tax"
strike remainder of line
Page 1,
strike lines 32 and 33, insert "that is within two hundred
forty months after the date prescribed in paragraph 1 of this subsection."
Line 34,
strike "D." insert "5."
Line 35,
strike "section" insert "subsection"
Line 37,
strike "section" insert "subsection";
after the period insert:
"6."
Line 38,
strike "1." insert "(a)"
Line 40,
strike "2." insert "(b)"
Line 41, strike
"3." insert "(c)"
Line 42,
strike "4." insert "(d)"
After line
43, insert:
"B. At
the written request of the regional planning agency, the board of supervisors
of a county that levies a tax pursuant to section 42‑6105 may call and
conduct a countywide election to approve the renewal and extension of the tax
levied under section 42-6105 according to the following requirements:
1. The
issue on the ballot shall be presented as a single question for approval or
disapproval of the tax.
2. the
election shall be held on a regularly scheduled countywide general election day
pursuant to section 16-211.
3. The
renewed tax shall be levied and collected At the rates prescribed by section
42-6105, subsection B For a term beginning from and after December 31, 2025 and
continuing for twenty years.
4. The
net revenues collected from the tax shall be allocated and distributed to fund
the regional transportation plan under section 28-6308, subsection C and
deposited in:
(a) The
regional area road fund pursuant to section 28-6303 for use for:
(i) Freeways
and other routes in the state highway system, including capital expense and
maintenance.
(ii) Major
arterial street and intersection improvements, including capital expense and
implementation studies.
(b) The
public transportation fund pursuant to section 48-5103 for capital costs,
maintenance and operation of public transportation systems according to the
plan described in section 42-6105, subsection D, paragraph 3.
C. At
the written request of the regional transportation authority established
pursuant to title 48, chapter 30 in a county with a population of more than
four hundred thousand but less than one million two hundred thousand persons,
the board of supervisors of the county may call and conduct a countywide
election to approve the extension of the tax levied pursuant to section 42‑6106
to fund the regional transportation plan under section 48-5309 according to the
following requirements:
1. The
issue on the ballot shall be presented as a single question for the approval or
disapproval of the tax.
2. the
election shall be held on an election day set pursuant to section 48‑5314,
subsection A, paragraph 2.
3. Notwithstanding
section 42-6106, subsection B, the tax shall be levied and collected:
(a) At a
rate that, together with any tax rate currently levied pursuant to section 42‑6106
or 42‑6107, will not exceed:
(i) Twenty
percent of the transaction privilege tax rate prescribed by section 42‑5010,
subsection A in effect on January 1, 1990 to each person engaging or continuing
in the county in a business taxed under chapter 5, article 1 of this title.
(ii) Twenty
percent of the rate prescribed by section 42‑5352, subsection A.
(b) On
the use or consumption of electricity or natural gas by retail electric or
natural gas customers in the county who are subject to use tax under section 42‑5155,
at a rate equal to the transaction privilege tax rate under subdivision (a), item (i) of this paragraph applying to persons
engaging or continuing in the county in the utilities transaction privilege tax
classification.
4. The
tax shall be levied for a term determined by the regional transportation
authority board beginning January 1 or July 1, whichever date occurs first at
least sixty days following the election and continuing for at least one hundred
twenty but not more than two hundred forty months.
5. Regardless
of the outcome of the election, any preexisting tax adopted pursuant to section
42‑6106 shall remain in effect according to the existing transportation
plan unless amended pursuant to this subsection.
6. The
net revenues collected from the tax shall be deposited in the regional
transportation fund pursuant to section 48-5307 for the purposes of the regional
transportation plan, including capital expense and maintenance costs."
Reletter to
conform
Page 2, line
1, after "collected" insert "from any tax levied"
Amend title to conform