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Show IPnaMk RJotifces Public Notice Advertising Protects Your Right To Know PUBLIC NOTICE In accordance with Section 20-3-41 , Utah Code Annotated, 1953, 1, W. Val Oveson, Lieutenant Governor of the State of Utah am causing texts of the following Propositions and Initiatives In-itiatives which will appear on the ballot at the General Election Elec-tion to be held Tuesday, November 8, 1988 to be printed in at least one newspaper in every county of the state where a newspaper is published. COMPLETE TEXT OF PROPOSITION NO. 1 BAIL AMENDMENT A JOINT RESOLUTION OF THE LEGISLATURE PROPOSING TO AMEND THE UTAH CONSTITUTION; RELATING TO BAIL; SUBSTITUTING THIS RESOLUTION FOR A RESOLUTION PASSED AT THE 1988 GENERAL SESSION OF THE 47TH LEGISLATURE; AND PROVIDING AN EFFECTIVE DATE. THIS RESOLUTION REPEALS AND WITHDRAWS ENROLLED COPY 9SJ.R. NO. 3 PASSED AT THE 1988 GENERAL SESSION OF THE 47TH LEGISLATURE AND REPLACES IT WITH THIS RESOLUTION, RES-OLUTION, AND PROPOSES TO CHANGE THE UTAH CONSTITUTION CON-STITUTION AS FOLLOWS: AMENDS: ARTICLE I, SEC. 8 Bo it resolved by the Legislature of the state of Utah, two-thirds of all members elected to each of the two houses voting m favor thereof: Section 1. It is proposed to amend Article 1, Sec. 8, Utah Constitution, to read: Sec. 8. LQ All prisoners persons charged with a crime shall be bailable by sufficient sureties, except for : (a) persons charged with a capital offenses offense when I the proof ta evident or the presumption strong or where a person ts aeettsed of the commission of ) there is substantial evidence to support the charge; or (b) persons charged with a felony while on probation or parole, or while free on bail awaiting trial on a previous felony charge, and where the proof is evident or the preswnj- n strong when there is substantial evidence to support the n-.-w felony charge: or ( c) persons charged with any other crime, designated by statute as one for which bail may be denied, if there is substantial evidence to support the charge and the court finds by clear and convincing evidence that the person would constitute a substantial sub-stantial danger to any other person or to the community or is likely to flee the jurisdiction of the court if released on bail. (2) Persons convicted of a crime are bailable pending appeal only as prescribed by law. Section 2. Enrolled corjy SJJ?. No. 3 passed at the I9jS8 General Session of the 47th Legislature is repealed and withdrawn in its entirety from the next general election. Section 3. The lieutenant governor is directed to submit in lieu thereof this proposed amendment to the electors of the state of Utah at the next general election in the mannerprovided by law. Section 4. If approved by the electors of the state the amendment proposed bv this joint resolution shall take effect on January 1. 1989. COMPLETE TEXT OF PROPOSITION NO. 2 MISCELLANEOUS AMENDMENT A JOINT RESOLUTION OF THE LEGISLATURE PROPOSING TO AMEND THE UTAH CONSTITUTION; PROVIDING MISCELLANEOUS MISCEL-LANEOUS TECHNICAL AND "CLEANUP" CHANGES; AND PROVIDING AN EFFECTIVE DATE. THIS RESOLUTION PROPOSES TO CHANGE THE UTAH CONSTITUTION CON-STITUTION AS FOLLOWS: AMENDS: ARTICLE IX, Sec. 1; ARTICLE XXII, SEC. 1 ENACTS: ARTICLE XXII, SEC. 3 RENUMBERS AND AMENDS: ARTICLE IX, SEC. 3 TO SEC. 2 REPEALS: ARTICLE IX, SEC. 2; ARTICLE IX, SEC. 4; ARTICLE XIX, SEC. 1; ARTICLE XIX, SEC. 2; ARTICLE XIX, SEC. 3 Be it resolved by the Legislature of the state of Utah, two-thirdsof all members elected to each of the two houses voting in favor thereof: Section 1. It is proposed to amend Article IX, Sec. 1, Utah "4 Constitution, to read: M Sec. 2. One Representative m the Congress of the totted States shaH be eleeted from the State at large on the Tuesday next after the first Monday tn November, Arfir 49fr and thereafter at aaeh times and pkees; and tn stteh manner as may be prescribed by law: When a new apportionment shall be made by Congress, ) At the session next following an enumeration made by the authority of the United States, the Legislature shall divide the state into congressional, legislative, and other districts accordingly. Section 2. It is proposed to renumber Article IX, Sec. 3 to Article IX, Sec. 2, Utah Constitution, and amend, as renumbered, to read: Sec. ( 3 2. The Senate shall consist of eighteen members, ami the House of Representatives of forty-five members. The Legislature may increase the number of senators and rep-fcpniniivcs, rep-fcpniniivcs, but the senators shaH never a membership not to exceed thirty twenty-nine in number, and the number of representatives shall never be less than twice nor greater than three times the number of senators. Section 3. It is proposed to amend Article XXII, Sec. 1, Utah Constitution, to read: Sec. 1. The Legislature shall provide bv law; statute for (the selection by eaeh head of a famt an exemption of a homestead, which may consist of one or more parcels of lands, together with the appurtenances and improvements thereon of the vakte of at least fifteen hundred deHara, from sale on execution. Section 4. It is proposed to enact Article XXII, Sec. 3, Utah Constitution, to read: Spp. n. The seat of state government shall be at Salt Lake City. Section 5. It is proposed to repeal Article IX, Sec. 2, Article IX, Sec. 4, Article XIX, Sec. 1, Article XIX, Sec. 2 and Article XIX, Sec. 3, Utah Constitution. Section 6. The lieutenant governor is directed to submit this proposed amendment to the electors of the state of Utah at iie next general election in the manner provided by law. Section 7. If approved by the, electors of the state, the amendment proposed by this joint resolution shall take effect on January L i221L Language repealed in Section 5 Proposition 2sArticle IX, Sec. 2. The Legislature shall provide by law for an enumeration of thereafter, and at the session next following such enumeration, and also at the session next following an enumeration made by the authority of the United States, shall revise and adjust the apportionment for senators and representatives on the basis of such enumeration according to ratios to be fixed by law. Article IX, Sec. 4. When more than one county shall constitute a senatorial district, such counties shall be contiguous, con-tiguous, and no county shall be divided in the formation of such districts unless such county contains sufficient population within itself to form two or more districts, nor shall a part of any county be united with any other county in forming any district. REPRESENTATIVE DISTRICTS. Until otherwise provided by law, representatives shall be apportioned among the several counties of the State as follows: Provided, That in any future apportionment made by the Legislature, each county shall be entitled to at least one representative. The County of Box Elder shall constitute the First Representative District, and be entitled to one representative. The County of Cache shall constitute the Second Representative Rep-resentative District, and be entitled to three representatives. The County of Rich shall constitute the Fourth Representative Rep-resentative District, and be entitled to four representatives. The County of Morgan shall constitute the Fifth Representative Rep-resentative District, and be entitled to one representative. The County of Davis shall constitute the Sixth Representative Rep-resentative District, and be entitled to one representative. The County of Tooele shall constitute the Seventh Representative Rep-resentative District, and be entitled to one representative. The County of Salt Lake shall constitute the Eighth Representative District, and be entitled to ten representatives. The County of Summit shall constitute the Ninth Representative Rep-resentative District, and be entitled to one representative. The County of Wasatch shall constitute the Tenth Representative Rep-resentative District, and be entitled to one representative. The County of Utah shall constitute the Eleventh Representative Rep-resentative District, and be entitled to one representative. The County of Uintah shall constitute the Twelfth Representative Rep-resentative District, and be entitled to one representative. The County of Juab shall constitute the Thirteenth Representative District, and be entitled to one representative. The County of San Pete shall constitute the Fourteenth Representative District, and be entitled to two representatives. The County of Carbon shall constitute the Fifteenth Representative District, and be entitled to one representative. The County of Emery shall constitute the Sixteenth Representative District, and be entitled to one representative. The County of Grand shall constitute the Seventeenth Representative District, and be entitled to one representative. The County of Sevier shall constitute the Eighteenth Representative District, and be entitled to one representative. The County of Millard shall constitute the Nineteenth Representative District, and be entitled to one representative. The County of Beaver shall constitute the Twentieth Representative District, and be entitled to one representative. The County of Piute shall constitute the Twenty-first Representative District, and be entitled to one representative. The County of Wayne shall constitute the Twenty-second Representative District, and be entitled to one representative. . The County of Garfield shall constitute the Twenty-third Representative District, and be entitled to one representative. The County of Iron shall constitute the Twenty-fourth RpnrespnUt.ive District, and be entitled to one representative. The County of Washington shall constitute the Twenty-fifth Representative District, and be entitled to one representative. The County of Kane shall constitute the Twenty-sixth Representative Rep-resentative District, and be entitled to one representative. The County of San Juan shall constitute the Twenty-seventh Representative District, and be entitled to one representative. SENATORIAL DISTRICTS Until otherwise provided bylaw, the Senatorial Districts shall be constituted and numbered as follows: The Counties of Box Elder and Tooele shall constitute the First District, and be entitled to one senator. The County of Cache shall constitute the Second District, and be entitled to one senator. The Counties of Rich, Morgan, and Davis shall constitute the Third District, and be entitled to one senator. The County of Weber shall constitute the Fourth District, and be entitled to two senators. The Counties of Summit and Wasatch shall constitute the Fifth District, and be entitled to one senator. The County of Salt Lake shall constitute the Sixth District, and be entitled to five senators. The County of Utah shall constitute the Seventh District, and be entitled to two senators. The Counties of Juab and Millard shall constitute the Eighth District, and be entitled to one senator. The County of San Pete shall constitute the Ninth District, and be entitled to one senator. The Counties of Sevier, Wayne, Piute, and Garfield shall constitute the Tenth District, and be entitled to one senator. The Counties of Beaver, Iron, Washington, and Kane shall constitute the Eleventh District, and be entitled to one senator. The Counties of Emery, Carbon, Uintah, Grand, and San Juan shall constitute the Twelfth District, and be entitled to one senator. Article XIX, Sec. 1. All Institutions and other property of the Territory, upon the adoption of this Constitution, shall become the Institutions and property of the State of Utah. Article XIX, Sec. 2. Reformatory and Penal Institutions, and those for the benefit of the Insane, Blind, Deaf and Dumbe, and such other institutions as the public good may require, shall be established and supported by the State in such maimer, and under such boards of control as may be prescribed by law. Article XIX, Sec. 3. The Public Institutions of the State are hereby permanently located at the places hereinafter named, each to have the lands specifically granted to it by the United States, in the Act of Congress approved July 16, 1894, to be disposed of and used in such manner as the legislature may provide: First: The Seat of Government and the State Fair at Salt Lake City. Second: All other institutions of the State to be located at such places as the legislature may provide except as otherwise specifically set forth in this constitution. COMPLETE TEXT OF INITLVLTVE A TAX AND SPENDING LIMITATIONS (The People's Tax and Spending Limitation Amendments) AN ACT LIMITING RESIDENTIAL PROPERTY TAXES TO Vi OF FAIR MARKET VALUE AND ALL OTHER PROPERTY TAXES TO 10F FAIR MARKET VALUE, EXEMPTING CERTAIN TAXES LEVIED FOR PAYMENT OF LEGALLY INCURRED INDEBTEDNESS FROM THE LIMITATION, PLACING LIMITATIONS ON STATE GOVERNMENT APPROPRIATIONS AND REVENUE AND UPON THE TAXING AUTHORITY OF LOCAL GOVERNMENTAL UNITS BASED UPON CHANGES IN UTAH PERSONAL INCOME AND THE POPULATION OF UNITS OF GOVERNMENT, REQUIRING A VOTE OF THE PEOPLE TO IMPOSE NEW TAXES AND INCREASES IN TAXES OTHER THAN PROPERTY TAX BY LOCAL UNITS OF GOVERNMENT, AND REQUIRING RE-QUIRING THE DEPARTMENT OF EMPLOYMENT SECURITY TO ADOPT PERSONAL INCOME AND POPULATION FIGURES FOR IMPLEMENTION OF REVENUE AND APPROPRIATIONS LIMITATIONS. LIMIT-ATIONS. BE IT ENACTED BY THE PEOPLE OF THE STATE OF UTAH: SECTION 1. Section 59-17-101, Utah CodeAnnolatcd 1953, as enacted by Chapter 197, Laws of Utah 1979, and renumbered by Chapter 2, Laws of Utah 1987, is repealed and re-enacted to read: 59-17-101. PURPOSE OF ACT. It is the purpose of this Chapter to place limitations on state government appropriations and revenue and upon the taxing authority of local governmental units based upon changes in Utah personal income and the population of units of government. The limitations imposed by this chapter shall be in addition to limitations on tax levies, rates, and revenue otherwise provided for by law. SECTION 2. Section 59-17-102, Utah Code Annotated 1953, as last amended Dy unapters ii ana n, Laws oi utan iao, ana renumoerea by Chapter 2, Laws of Utah 1987, is repealed and re-enacted to read: 59-17-102. DEFINITIONS. As used in this chapter (1) "Local governmental unit" means any city, town, county, school district, special district, or any other political subdivision of the state. (2) "Unit of government" means the state or a local governmental unit. (3) "Legislative body" means the Legislature or the governing body of a local governmental unit. (4) "Personal income" means the total personal income of the state as measured and estimated by the Department of Employment Security. By September 1 of each year, the Department of Employment Security shall adopt final estimates of personal income. (5) "Population" means the number of residents of the state or local governmental unit, but in respect to school districts, "population" means the number of students in average daily membership. "Population" of special districts or special improvement districts shall be determined by the county in which the district is located, or in the case of districts encompassing more than one county, by the most populous county within the district. "Population" of all other units of government shall be estimated by the Department of Employment Security. By September 1 of each year, the respective school districts and counties and the Department of Employment Security shall adopt final population estimates. (6) "Per capita personal income" means the result obtained for the state by dividing personal income of the state by the state's population as pursuant to Subsections (4) and (5). (7) "Fiscal emergency" means an extraordinary occurrence requiring unanticipated and immediate expenditure to preserve the health and safety of the people. (8) "Appropriation" means appropriation or budget, whichever (9) "Revenue" means the revenue of the unit of government from every tax, penalty, receipt, and other monetary exaction and interest connected with it, except as specifically exempted by this chapter. (10) "Security" means any bond, note, warrant, or other evidence of indebtedness, whether or not such bond, note, warrant, or other evidence of indebtedness is or constitutes an "indebtedness" within the meaning of any provision of the Constitution or laws of the state of Utah. SECTION 3. Section 59-17-103, Utah Code Annotated 1953, as enacted by Chapter 197, Laws of Utah 1979, and renumbered by Chapter 2, :: Laws of Utah 1987, is repealed and re-enacted to read: 59-17-103. STATE APPROPRIATIONS LIMIT-FORMULA LIMIT-FORMULA FOR CALCULATION. There is established a state appropriations limit for each fiscal year beginning after June 30, 1988. For each of these fiscal years the annual legislative appropriations for : this state, its agencies, departments, and institutions shall not : exceed that sum determined by the following formula in which "R" equals the most recent year's personal income for the state, "P" equals the prior year's personal income for the state, and "A" equals the prioryear's appropriation for the state, its agencies, departments, and institutions, as adjusted by the exemptions provided in section 59-17-109. A .85 (R-l) A maximum appropriations P The recommendations and budget analysis prepared by the Office of Legislative Fiscal Analyst, as required by Chapter 12 of Title 36, shall be strictly in compliance with the limitations imposed by this Chapter. SECTION 4. Section 59-17-104, Utah Code Annotated 1953, as enacted by Chapter 197, Laws of Utah 1979, and renumbered by Chapter 2, Laws of Utah 1987, is repealed and re-enacted to read: 59 17 104. LOCAL GOVERNMENTAL UNIT REVENUE LI MIT-FORMULA MIT-FORMULA FOR CALCULATION. There is established a revenue limit for local governmental units for each fiscal year beginning after December 31, 1988. For each of these fiscal years revenues of each local governmental unit shall not exceed the sum determined by the following formula in which "R" equals the current year's per capita personal income of the state, "P" equals the prior year's per capita personal income of the state, "A" equals the prior year's revenue limit of the local governmental unit, as adjusted by the exemption provided in section 59-17-109, except for the first year in which the limitation applies to a local governmental unit, "A" equals the prior year's total revenue for the local governmental unit, as adjusted by the exemptions provided -; for in section 59-17-109, "X" equals the current year's population of the local governmental unit, and "Y" equals the prior year's ..' population of the local governmental unit: A .90(R-l)j AX maximum revenues. P Y SECTION 5. Section 59-17-104.5, Utah Code Annotated 1953, is enacted to read: 59-17-104.5. PROPERTY TAX LIMITATION ON STATE AND LOCAL GOVERNMENTAL UNITS. There is established a maximum ad valorem tax on any property in the State of Utah not to exceed three-fourths, of one percent (34) of the fair market value of residental property, as defined in Section 59-2-103, and one percent (1) of the fair market value of property other than residential property. The tax shall be collected and apportioned as provided by law. The limitation provided for in this section shall not anolv to .es levied for the payment of principal and interest on legally .ssued bonds, notes, leases or other indebtedness incurred prior to the passage of this act or incurred after the passage of this act with approval of a majority of the qualified electors voting thereon at a general election. SECTION 6. Section 59-17-104.6, Utah Code Annotated 1953, is enacted to read: 59-17-104.6. TAX INCREASES OTHER THAN AD VALOREM TAXES REQUIRED TO BE SUBMITTED TO BALLOT OF ELECTORS. New taxes and increases in the rates of any non-ad valorem taxes of any political subdivision of the stale must be approved by a majority of the qualifed electors thereof voting at an election called for such purpose in accordance with, so far as applicable, provisions of the Municipal Bond Act. NOTE: See Utah Code Annotated 1953, Section 59-17-105 thru Section 59-17-112 for the complete act. , COMPLETE TEXT OF INITIATIVE B TAX REDUCTIONS (The People's Tax Redaction Act) AN ACT REDUCING THE RATE OF STATE INCOME, SALES, MOTOR FUEL, AND TOBACCO PRODUCTS TAXES TO 1986 LEVELS; PROVIDING AN EFFECTIVE DATE. BE IT ENACTED BY THE LEGISLATURE OR BY THE PEOPLE OF THE STATE OF UTAH: SECTION 1. Section 59-10-104, Utah Code Annotated 1953, as renumbered and amended by Chapter 2, Laws of Utah 1987, is repealed and re-enacted to read: 59-10-104. A tax is hereby imposed on the state taxable income, as defined in Sections 59-10-111 and 59-10-112, of every resident individual, determined: (1) In the case of every individual, other than a husband and wife or head of household required to use the tax table set forth in Subsection (2), a tax in accordance with the following table: If the state taxable income is: The tax is: Not over 1750 2 of the state taxable income Over 1750 but not over $1,500 115, plus 3 of excess over (750 Over $1,600 but not over $2,250 $38, plus 4 of excess over $1,600 Over $2,250 but not over $3,000 $68, plus 6 of excess over $2,250 Over $3,000 but not over $3,750 $105, plus 6X of excess over $3,000 Over $3,760 $150, plus 1 of excess over $3,760 (2) In the case of a husband and wife filing a single return jointly, or a head of a household (as defined in section 2(b), Internal Revenue Code of 1954, as hereafter amended, redesignated, or re-enacted) re-enacted) filing a single return, a tax in accordance with the following table: If the state taxable Income is: The tax is: Not over $1,600 2 of the state taxable income Over $1,500 but not over $3,000 $30, plus 3X of excess over $1,600 Over $3,000 but not over $4,600 $87, plus 4X of excess over $3,000 Over $4,600 but not over $6,000 $147, plus 5 of excess over $4,500 Over $6,000 but not over $7,600 $222, plus 6X of excess over $6,000 Over $7,600 $312, plus 7X of excess over $7,600 CONTINUED ON NEXT PAGE Public Notice Advertising Protects Your Right To Know COMPLETE TEXT OF miTlATIVE C INCOME TAX CREDIT FOR PRIVATE EDUCATION (The Utah Family Choice in Education Act) AN ACT PROVIDING PARENTS A LIMITED TAX CREDIT AGAINST INCOME TAXES IMPOSED BY THE STATE OF UTAH FOR DEPENDENT CHILDREN FOR TUITION, TEXTBOOKS, AND TRANSPORTATION OF CHILDREN ATTENDING A PRIVATE SCHOOL BE IT ENACTED BY THE PEOPLE OF THE STATE OF UTAH. SECTION 1. This act shall be known and may be cited as "The Utah Family Choice in Education Act." SECTION 2. It is the purpose of this act to provide parents the greatest opportunites and flexibility to secure for their children an education, and it shall be presumed that the parents are best capable to decide what is best for their children.To this end this act shall be liberally construed. SECTION 3. There is allowed to resident individuals as a credit against the income taxes imposed by the State of Utah an amount paid to others, not to exceed 50 of the weighted pupil unit for the current school year for each dependent in kindergarten through grade six and 60 of the weighted pupil unit for the current school year for each dependent in grades seven through twelve, for tuition, textbooks, and transportation of the dependent in attendance at an elementary or secondary school, other than a public school, located in Utah and which allows the dependent to fulfill the state's compulsory school attendance law. As used in this section (1) "textbooks" includes books and other instructional material and equipment used to teach only those subjects legally and commonly taught in public elementary and secondary schools but does not include books or instructional material and equipment used in teaching religious tenets, doctrine, or worship; and (2) "transportation" does not include travel o extracurricular activities such as sporting events, musical or dramatic events, speech activities, driver's education, or similar programs. A refund is allowed to the extent that the tax credit exceeds the income tax payable by an individual claimant for the taxable year. SECTION 4. This act shall take effect at the beginning of the school year following passage. Published in the Davis County Clipper on Sept. 14, 1988 Issue No. 32 C-560 CONTINUED FROM PREV. PAGE SECTION 2. Section 59-12-103, Utah Code Annotated 1953, as last amended by Chapter 148 and 221, Laws of Utah 1987, is repealed and re-enacted to read: 59-12-103. (1) There is levied a tax on the purchaser for the amount paid or charged for the following: (a) retail sales of tangible personal property made within the state; (b) amount paid to common carriers or to telephone or telegraph corporations as defined by Section 54-2-1, whether the corporations are municipally or privately owned, for all transportation, telephone service or telegraph service; (c) gas, electricity, heat, coal, fuel oil, or other fuels sold or furnished for commercial consumption; (d) gas, electricity, heat, coal, fuel oil, or other fuels sold or furnished for residential use; (e) meals sold; (f) admission to any place of amusement, entertainment, or recreation, including seats and tables reserved or otherwise, and other similar accommodations; (g) services for repairs or renovations of tangible personal property or services to install tangible personal property in connection with other tangible personal property; (h) cleaning or washing of tangible personal property; (i) tourist home, hotel, motel, or trailer court accommodations and services for less than 30 consecutive days; fj) laundry and dry cleaning services; (k) leases and rentals of tangible personal property if the property situs is in this state, if the lessee took possession in this state, or if the property is stored, used, or otherwise consumed in this state; and (1) tangible personal property stored, used, orconsumed in this state. (2) Except for subsection (1) (d), the rates of the tax levied under Subsection (1) shall be: . (a) 5-332 from July 1, 1986, through December 31, 1989; and (b) 4-12 from and after January 1, 1990. (3) The rates of the tax levied under Subsection ( 1 ) (d) shall be: (a) 2-332 from July 1, 1986; through December 31, 1989; and (b) 1-12. from and after January 1, 1990. SECTION 3. Section 59-13-201, as last amended by Chapter 63 and 139, Laws of Utah 1987, is repealed and re-enacted to read: 59-13-201. (1) A tax is imposed at the rate of 14 cents per gallon upon all motor fuel that is sold, used, or received for sale or use in this state. (2) No tax is imposed upon: (a) motor fuel which is brought into and sold in this state in original packages as purely interstate commerce sales; (b) motor fuel which is exported from this state, if proof of actual exportation on forms prescribed by the commission is made within 180 days after exportation. The commission may either collect no tax or upon application refund the tax paid; (c) motor fuel which is sold to the United States, this state, or the political subdivisions of this state, where sale and delivery is made in quantities of 750 gallons or more; or , ! (d) motor fuel or components of motor fuel, which is sold and used in this state and distilled from coal, oil shale, rock asphalt, bituminous sand, or solid hydrocarbons located in this state. x ; (3) All revenue received by the commission under this part shall be deposited daily with the state treasurer and credited to the Transportation Fund. AH of the state's increase of such revenue under this part shall be used for the reconstruction and repair of highways, roads, and streets. An appropriation from the Transportation Fund shall be made to the commission to cover expenses incurred in the administration and enforcement of this part and the collection of the motor fuel tax. (4) The Division of Finance shall place an amount equal to the amount received from the sale or use of motor fuel used in motorboats registered under the provisions of the State Boating Act, as determined by the commission, as a restricted revenue account in the General Fund of the state. The funds from this account shall be used for the construction, improvement, operation, and maintenance of state-owned boating facilities and for the payment of the costs and expenses of the Division of Parks and Recreation in administering and enforcing the State Boating Act. (5) (a) The State Tax Commission shall refund annually into the Off-Highway Vehicle Account in the General Fund an amount equal to the lesser of the following: (i) .3 of the motor fuel tax revenues collected under Section 41-11-6, or (ii) $250,000. (b) This amount shall be used as provided in Section 41-22-19. SECTION 4. Section 59-13-301, as last amended by Chapter 139, Laws of Utah 1987, is repealed and re-enacted to read: 59-13-301. (1 ) A tax is imposed at the rate of 14 cents per gallon on the sale or use of special fuel. (2) No tax is imposed upon special fuel which: (a) is sold or used for any purpose other than to operate or propel a motor vehicle upon the public highways of the state, but this exemption applies only in those cases where the purchases or the users of special fuel establish to the satisfaction of the commission that the special fuel was used for purposes other than to operate a motor vehicle upon the public highways of the state; (b) is sold to the United States Government or any of its instrumentalities of to this state or any of its political subdivisions; or (c) is sold and delivered into a motor vehicle for which the owner or operator possesses an unexpired special fuel tax exemption certificate issued to that owner or operator by the commission as provided in Section 59-13-304 for vehicles powered by certain special fuels. (3) The special fuel tax shall be paid by the user-dealer in all cases where the special fuel is sold within the state and delivered directly into the fuel supply tank of a motorvehicle unless the motor vehicle has a current special fuel permit or a special fuel exemption permit as provided in Sections 59-13-303 and 69-13-304. In all other cases, the tax shall be paid by the user of the special fuel and shall be computed on the amount of fuel used which shall be calculated from the average number of miles per gallon obtained by the user's vehicles. (4) All revenue received by the commission from taxes and license fees under this part shall be deposited daily with the state treasurer and credited to the Transportation Fund. All of the state's increase of such revenue under this part shall be used for the reconstruction and repair of highways, roads, and streets. An appropriation from the Transportation Fund shall be made to the commission to cover expenses incurred in the administration and enforcement of this part and the collection of the special fuel tax. SECTION 5. Section 69-14-204, Utah Code Annotated 1953, as renumbered and amended by Chapter 2 and 79, Laws of Utah 1987, is repealed and re-enacted to read: 59-14-204. (1) There is levied a tax upon the sale, use, or storage of cigarettes in the state. The rates of the tax levied under Subsection (1) are: (a) .6 cents on each cigarette, for all cigarettes weighing not more than three pounds per thousand cigarettes; and (b) 1.2 cents on each cigarette, for all cigarettes weighing in excess of three pounds per thousand cigarettes. (2) The tax levied under Subsection (1) shall be paid by the manufacturer, jobber, distributor, wholesale, retailer, user, or consumer. (3) The tax rates specified in this section shall be increased by the State Tax Commission by the same amount as any future reduction in the federal excise tax on cigarettes. SECTION 6. This act shall take effect on December 31, 1989. |