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UTAH STATUTES AND CODES
59-2-405.3 - Uniform statewide fee on motor homes -- Distribution of revenues.
59-2-405.3. Uniform statewide fee on motor homes -- Distribution of revenues.
(1) For purposes of this section, "motor home" means:
(a) a motor home, as defined in Section 13-14-102, that is required to be registered withthe state; or
(b) a self-propelled vehicle that is:
(i) modified for primary use as a temporary dwelling for travel, recreational, or vacationuse; and
(ii) required to be registered with the state.
(2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6),beginning on January 1, 2006, a motor home is:
(a) exempt from the tax imposed by Section 59-2-103; and
(b) in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee asprovided in Subsection (3).
(3) The uniform statewide fee described in Subsection (2)(b) is:
(a) beginning on January 1, 2006, and ending December 31, 2007, 1.25% of the fairmarket value of the motor home, as established by the commission; and
(b) beginning on January 1, 2008, 1% of the fair market value of the motor home, asestablished by the commission.
(4) Notwithstanding Section 59-2-407, a motor home subject to the uniform statewidefee imposed by this section that is brought into the state shall, as a condition of registration, besubject to the uniform statewide fee unless all property taxes or uniform fees imposed by the stateof origin have been paid for the current calendar year.
(5) (a) Each county shall distribute the revenue collected by the county from the uniformstatewide fee imposed by this section to each taxing entity in which each motor home subject tothe uniform statewide fee is located in the same proportion in which revenue collected from thead valorem property tax is distributed.
(b) Each taxing entity described in Subsection (5)(a) that receives revenue from theuniform statewide fee imposed by this section shall distribute the revenue in the same proportionin which revenue collected from the ad valorem property tax is distributed.
(6) An appeal relating to the uniform statewide fee imposed on a motor home by thissection shall be filed pursuant to Section 59-2-1005.
(1) For purposes of this section, "motor home" means:
(a) a motor home, as defined in Section 13-14-102, that is required to be registered withthe state; or
(b) a self-propelled vehicle that is:
(i) modified for primary use as a temporary dwelling for travel, recreational, or vacationuse; and
(ii) required to be registered with the state.
(2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6),beginning on January 1, 2006, a motor home is:
(a) exempt from the tax imposed by Section 59-2-103; and
(b) in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee asprovided in Subsection (3).
(3) The uniform statewide fee described in Subsection (2)(b) is:
(a) beginning on January 1, 2006, and ending December 31, 2007, 1.25% of the fairmarket value of the motor home, as established by the commission; and
(b) beginning on January 1, 2008, 1% of the fair market value of the motor home, asestablished by the commission.
(4) Notwithstanding Section 59-2-407, a motor home subject to the uniform statewidefee imposed by this section that is brought into the state shall, as a condition of registration, besubject to the uniform statewide fee unless all property taxes or uniform fees imposed by the stateof origin have been paid for the current calendar year.
(5) (a) Each county shall distribute the revenue collected by the county from the uniformstatewide fee imposed by this section to each taxing entity in which each motor home subject tothe uniform statewide fee is located in the same proportion in which revenue collected from thead valorem property tax is distributed.
(b) Each taxing entity described in Subsection (5)(a) that receives revenue from theuniform statewide fee imposed by this section shall distribute the revenue in the same proportionin which revenue collected from the ad valorem property tax is distributed.
(6) An appeal relating to the uniform statewide fee imposed on a motor home by thissection shall be filed pursuant to Section 59-2-1005.
Enacted by Chapter 217, 2005 General Session
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