Utah Code Ann. § 59-12-802 – Imposition of rural county health care tax -- Expenditure of tax revenue -- Base -- Rate -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge.

(1)
1. (a) A county legislative body of a county of the third, fourth, fifth, or sixth class 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.
2. (b) Notwithstanding Subsection (1)(a), a county legislative body may not impose a tax under this section on:
  1. (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;
  2. (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
  3. (iii) except as provided in Subsection (1)(d), amounts paid or charged for food and food ingredients.
3. (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.
4. (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)
1. (a) Before imposing a tax under Subsection (1), a county legislative body shall obtain approval to impose the tax from a majority of the:
  1. (i) members of the county's legislative body; and
  2. (ii) county's registered voters voting on the imposition of the tax.
2. (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:
1. (a) 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:
  1. (i) ongoing operating expenses of the center, clinic, or facility;
  2. (ii) the acquisition of land for the center, clinic, or facility; or
  3. (iii) the design, construction, equipping, or furnishing of the center, clinic, or facility;
2. (b) rural emergency medical services within the county; or
3. (c) a combination of the activities described in this Subsection (3).
(4)
1. (a) For a tax enacted on or after July 1, 2024, a county legislative body may use money collected from a tax imposed under Subsection (1) to fund:
  1. (i) the costs described in Subsection (3)(a);
  2. (ii) the following activities to mitigate the impacts of visitors within the county:
    1. (A) emergency medical services;
    2. (B) solid waste disposal;
    3. (C) search and rescue activities;
    4. (D) law enforcement activities; or
    5. (E) fire protection services;
  3. (iii) avalanche forecasting within the county; or
  4. (iv) a combination of the activities described in this Subsection (4)(a).
2. (b) For a tax increased on or after July 1, 2024, 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)
1. (a) A tax under this section shall be:
  1. (i) except as provided in Subsection (5)(b), administered, collected, enforced, and interpreted in accordance with:
    1. (A) the same procedures used to administer, collect, enforce, and interpret the tax under:
      1. (I) Part 1, Tax Collection; or
      2. (II) Part 2, Local Sales and Use Tax Act; and
    2. (B) Chapter 1, General Taxation Policies; and
  2. (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 and the county's registered voters in accordance with the procedures and requirements for levying a tax under Subsection (2), except as provided in Subsection (5)(d).
2. (b) A tax under this section is not subject to Subsections 59-12-205(2) and (4) through (6).
3. (c) A county legislative body shall distribute money collected from a tax under this section quarterly.
4. (d)
  1. (i) This Subsection (5)(d) applies to a county that imposes a tax under this section on or before January 1, 2024.
  2. (ii) Notwithstanding Subsection (5)(a)(ii), a county described in Subsection (5)(d)(i) is not subject to the voter approval requirement in Subsection (2) for the first time the county reauthorizes the tax at the end of the 10-year levy period after January 1, 2024.
  3. (iii) The voter approval requirement in Subsection (2) applies to a county described in Subsection (5)(d)(i) for any time the county reauthorizes the tax at the end of the 10-year levy period after the reauthorization described in Subsection (5)(d)(ii).
(6) 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 12, 2025 Special Session 1