Section 59-12-802 - Imposition of rural county health care tax - Expenditure of tax revenue - Base - Rate - Administration, collection, and enforcement of tax - Administrative charge(1)(a) A county legislative body of the following counties may impose a sales and use tax of up to 1% on the transactions described in Subsection 59-12-103(1) located within the county:(i) a county of the third, fourth, fifth, or sixth class; or(ii) a county of the second class that has: (A) a national park within or partially within the county's boundaries; and(B) two or more state parks within or partially within the county's boundaries. (b) Notwithstanding Subsection (1)(a), a county legislative body may not impose a tax under this section on:(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;(ii) a transaction to the extent a rural city hospital tax is imposed on that transaction in a city that imposes a tax under Section 59-12-804; and(iii) except as provided in Subsection (l)(d), amounts paid or charged for food and food ingredients.(c) For purposes of this Subsection (1), the location of a transaction is determined in accordance with Sections 59-12-211 through 59-12-215.(d) A county 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)(a) Except as provided in Subsection (5)(b), before imposing a tax under Subsection (1), a county legislative body shall obtain approval to impose the tax from a majority of the:(i) members of the county's legislative body; and(ii) county's registered voters voting on the imposition of the tax.(b) The county legislative body shall conduct the election according to the procedures and requirements of Title 11, Chapter 14, Local Government Bonding Act.(3) Subject to Subsection (4), a county legislative body may use money collected from a tax imposed under Subsection (1) to fund: (a) for a county described in Subsection (1)(a)(i): (i) the following costs associated with a federally qualified health center within the county, a freestanding urgent care center within the county, a rural county health care facility within the county, or a rural health clinic within the county: (A) ongoing operating expenses of the center, clinic, or facility ;(B) the acquisition of land for the center, clinic, or facility ; or(C)] the design, construction, equipping, or furnishing of the center, clinic, or facility ;(ii) rural emergency medical services within the county; or(iii) a combination of the activities described in this Subsection (3)(a); and(b) for a county described in Subsection (1)(a)(ii), emergency medical services that are provided by a political subdivision within that county, subject to Subsection (5)(c).(4)(a) For a tax enacted on or after July 1, 2024. by a county described in Subsection (1)(a)(i), a county legislative body may use money collected from a tax imposed under Subsection (1) to fund: (i) the costs described in Subsection (3)(a)(i);(ii) the following activities to mitigate the impacts of visitors within the county: (A) emergency medical services;(B) solid waste disposal;(C) search and rescue activities;(D) law enforcement activities; or(E) fire protection services;(iii) avalanche forecasting within the county; or(iv) a combination of the activities described in this Subsection (4)(a).(b) For a tax increased on or after July 1, 2024. by a county described in Subsection (1)(a)(i), a county legislative body may use the money collected from the increased tax rate to fund the activities described in Subsections (4)(a)(i) through (iv).(5)(a) A county described in Subsection (1)(a)(ii) may impose a tax under this section within a portion of the county if the affected area includes: (i) the entire unincorporated area of the county; and(ii) the entire boundaries of any municipality located within the affected area.(b) Before a county described in Subsection (1)(a)(ii) may impose a tax under this section within a portion of the county, the county legislative body shall obtain approval to impose the tax from a majority of: (i) the members of the county's legislative body;(ii) the county's registered voters within the affected area voting on the imposition of the tax, in an election conducted according to the procedures and requirements of Title 11, Chapter 14, Local Government Bonding Act; and(iii)(A) the members of the legislative body of each municipality located within the affected area; or(B) the members of the governing body of a special service district established under Title 17D, Chapter 1, Special Service District Act, to provide emergency medical services within the affected area.(c) A county described in Subsection (1)(a)(ii) that imposes a tax under this section within a portion of the county in accordance with this Subsection (5) may use the money collected from the tax to fund emergency medical services that are provided by a political subdivision within the affected area.(6)(a) A tax under this section shall be: (i) except as provided in Subsection (6)(b), administered, collected, and enforced in accordance with:(A) the same procedures used to administer, collect, and enforce the tax under: (I) Part 1, Tax Collection; or(II) Part 2, Local Sales and Use Tax Act; and(B) Chapter 1, General Taxation Policies; and(ii) levied for a period of 10 years and may be reauthorized at the end of the 10-year period by the county legislative body as provided in Subsection (1).(b) A tax under this section is not subject to Subsections 59-12-205(2) through (5).(c) A county legislative body shall distribute money collected from a tax under this section quarterly.(7) 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.Amended by Chapter TBD, 2024 General Session ,§ 1, eff. 5/1/2024.Amended by Chapter 92, 2023 General Session ,§ 2, eff. 7/1/2023.Amended by Chapter 471, 2023 General Session ,§ 26, eff. 5/3/2023.Amended by Chapter 427, 2020 General Session ,§ 1, eff. 5/12/2020.Amended by Chapter 312, 2018 General Session ,§ 15, eff. 5/8/2018.Amended by Chapter 258, 2018 General Session ,§ 7, eff. 5/8/2018.Amended by Chapter 422, 2017 General Session ,§ 7, eff. 5/9/2017, op. 1/1/2017.Amended by Chapter 364, 2016 General Session ,§ 7, eff. 5/10/2016.Amended by Chapter 50, 2014 General Session ,§ 3, eff. 5/13/2014.Amended by Chapter 309, 2011 General Session See Chapter 6, 2018SP2 General Session , § 12, which repealed the changes made to this section by Chapter 472, 2018 General Session ,§ 16.