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Show Ballot Propositions Initiatives FORMULA FOR CALCULATION. There is established a state appropriations limit for each fiscal year beginning after J une 30, 1 988. 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 years personal income for the state, P" equals the prior years personal income for the state, and A" equals the prior years appropriation for the state, its agencies, departments, and institutions, as adjusted by the exemptions provided in section & 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-firs- t Representative District, and be entitled to one representative. The County of Wayne shall constitute the Twenty-seconRepresentative District, and be entitled to one representative. .. t The County of Garfield shall constitute the Twenty-thirRepresentative District, and be entitled to one representative. The County of Iron shall constitute the Twenty-fourt- h Roniwontative District, and be entitled to one representative. 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. A (.85 d Laws of Utah 1987, 59 17 104. LOCAL GOVERNMENTAL UNIT REVENUE LIMIT-FORFOR 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 years per capita personal income of the state, P equals the prior years 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 except for the first year in which the limitation applies to a local governmental unit, A equals the prior years total revenue for the local governmental unit, as adjusted by the exemptions provided LIMITATIONS INDEBTEDNESS FROM THE 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 TAX BY LOCAL UNITS PROPERTY QUIRING THE DEPARTMENT IN TAXES OTHER THAN OF GOVERNMENT, AND RESECURITY TO OF EMPLOYMENT ADOPT PERSONAL INCOME AND POPULATION FIGURES FOR IMPLEMENTION OF REVENUE AND APPROPRIATIONS LIMITATIONS. BE IT ENACTED BY THE PEOPLE OF THE STATE OF UTAH: 1. Section Utah CodeAnnotated 1953, as enacted by Chapter 197, Laws of Utah 1979, and renumbered by Chapter 2, to read: Laws of Utah 1987, is repealed and 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 SECTION provided for by law. Utah Code Annotated 1953, as last SECTION 2. Section Laws of Utah 1985, and renumbered 21 and 47, amended by Chapters to read: is repealed and Utah of Laws 1987, 2, by Chapter 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. the state or (5) "Population means the number of residents of local governmental unit, but in respect to school districts, in average daily "population means the number of students or districts of improvement special special membership. "Population 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 oT all other units oTgovemment 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. for (6) "Per capita personal income means the result obtained 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 to requiring unanticipated and immediate expenditure preserve the the of health and safety people. whichever (8) "Appropriation" means appropriation or budget, t. from of (9) "Revenue" means the revenue of the unit government interest and exaction other and monetary every lax, penalty, receipt, connected with it, except as specifically exempted by this chapter. or other (10) "Security" means any bond, note, warrant, or warrant, such not note, or bond, whether evidence of indebtedness, other evidence of indebtedness is or constitutes an "indebtedness of within the meaning of any provision of the Constitution or laws the state of Utah. Utah Code Annotated 1953, as enacted SECTION 3. Section Utah 1979, and renumbered by Chapter 2, of Laws 197, by Chapter to read: Laws of Utah 1987, is repealed and 103. STATE APPROFRIATIONS LIMIT- 69-1- 7 (b) motor ftiel 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 reft nd the tax paid; (c) motor ftiel which is $ rid 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. (3) All revenue received by the commission under this part shall be deposited daily with the state treasurer and credited to the Transportation Fund. All of the states 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 Utah Code Annotated 1953, as by Chapter 2, Laws of Utah 1987, is to read: repealed and A tax is hereby imposed on the state taxable income, and of every resident as defined in Sections 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: SECTION 1. Section renumbered and amended If the state taxable income is: Not over 4760 The tax is: but not over 41,600 Over 41,600 but not over 42,250 Over 42,260 but not over 43,000 Over 43,000 but not over 43,760 415, plus 3 438, plus 4 Over 4760 Over 43,760 2 of the state taxable income of excess over 4760 of excess over 41,600 468, plus 6 4106, plus 6 4160, plus 7 motor fuel tax. (4) Hie Division of Finance shall place an amount equal to the amount received from the sale or use of motor ftiel 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. Hie funds from this account shall be used for the construction, improvement, operation, and maintenance of d 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 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 or (ii) 1250,000. (b) This amount shall be used as provided in Section of excess over 42,260 of excess over 43,000 of excess over 43,750 (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 reenacted) filing a single return, a tax in accordance with the following table: , bir. The tax is: 2 of the state taxable income over 43,000 430, plus 3 Over 43,000 but not over 44,600 Over 44,600 but not over 46,000 Over 46,000 but not over 47,600 487, plus 4 Over 4312, plus 7 Over 41,600 ... state-owne- i If the state taxable income is: Not over 41,600 TAX AND SPENDING LIMITATIONS PLACING thru Section 1953, Section for the complete act. BE IT ENACTED BY THE LEGISLATURE OR BY THE PEOPLE OF THE STATE OF UTAH: , OF LEGALLY INCURRED NOTE: See Utah CodeAnnotated AN ACT REDUCING THE RATE OF STATE INCOME, SALES, MOTOR PRODUCTS TAXES TO 1986 LEVELS; FUEL, AND TOBACCO PROVIDING AN EFFECTIVE DATE. COMPLETE TEXT OF INITIATIVE A PAYMENT d (The Peoples Tax Reduction Act) Until otherwise provided by law, 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. LIMITATION, ELECTORS. New taxes and increases in the rates of any non-avalorem taxes of any political subdivision of the state 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. COMPLETE TEXT OF INITIATIVE B TAX REDUCTIONS h AN ACT LIMITING RESIDENTIAL PROPERTY TAXES TO 34 OF FAIR MARKET VALUE AND ALL OTHER PROPERTY TAXES TO IX OF FAIR MARKET VALUE, EXEMPTING CERTAIN TAXES LEVIED FOR approval of a majority of the qualified electors voting thereon at a general election. Utah Code Annotated 1953, is SECTION 6. Section read: enacted to 59 17 104.6. TAX INCREASES OTHER THAN AD VALOREM TAXES REQUIRED TO BE SUBMITTED TO BALLOT OF MULA h (The Peoples Tax (1) Utah CodeAnnotated 1953, as enacted of Utah 1979, and renumbered by Chapter 2, to read: is repealed and h Spending limitation Amendments) (34) three-fourth- Chapter. 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.' The County of Washington shall constitute the Twenty-fiftRepresentative District, and be entitled to one representative. The County of Kane shall constitute the Twenty-sixtRepresentative District, and be entitled to one representative. The County of San Juan shall constitute the Twenty-seventRepresentative District, and be entitled to one representative. &iid ad valorem tax on any property in the State of Utah not to exceed of the fair market value of s of one percent and one percent residental property, as defined in Section 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 apply 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 maximum appropriations SECTION 4. Section by Chapter 197, Laws 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. Utah Code Annotated 1953, is 59 17 104.5. PROPERTY TAX UMITATION ON STATE AND LOCAL GOVERNMENTAL UNITS. There is established a maximum Hie 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 .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. DISTRICTS 5. Section enacted to read: SECTION P d SENATORIAL A (R-l- ) X equals the current years population of for in section the local governmental unit, and "Y equals the prior year's population of the local governmental unit: maximum revenues. AX A .90(R-1- ) ) Y P but not 47,600 4147, 4222, plus plus 6 6 of excess over 41,600 of excess over 43,000 state; paid to common carriers or to telephone or whether the telegraph corporations as defined by Section (b) amount 54-2-- corporations of Utah 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 firmished 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; (j) 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 (l) tangible personal property stored, used, or consumed in this state.' (2) Except for subsection (1) (d), the rates of the tax levied under Subsection (1) shall be: from July 1, 1986, through December31, 1989; and (a) flrom and after January 1, 1990. (b) (3) The rates of the tax levied under Subsection (1) (d) shall be: from July 1, 1986,' through December 31, 1989; and (a) from and after January 1, 1990. (b) 4-- as last amended by Chapter 63 and to read: Laws is of Utah 1987, 139, repealed and (1 ) A tax is imposed at the rate of 14 cents per gallon upon all motor ftiel that is sold, used, or received for sale or use in this SECTION 3. Section 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; 1987, is repealed and as last amended by Chapter 139, Laws to read: (l)Ataxisimposedattherateofl4centspergallon , . Utah Code Annotated 1953, as last "SECTION 2. Section amended by Chapter 148 and 221, Laws of Utah 1987, is repealed and to read: (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 are SECTION 4. Section of excess over 44,600 of excess over 46,000 of excess over 47,600 on the kale or use of special ftieL - -(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 for vehicles powered by certain special provided in Section fuels. r in all (3) The special fuel tax shall be paid by the cases where the special fuel is sold within the state and delivered directly into the fuel supply tank of a motor vehicle unless the motor vehicle has a current special fuel permit or a special fuel exemption and In all other permit as provided in Sections cases, the tax shall be paid by the userof 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 users 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. - user-deale- SECTION 6. Section Utah Code Annotated 1953, as renumbered and amended by Chapter 2 and 79, Laws of Utah 1987, is to read: repealed and 59-( 1 ) There is levied a Ux 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 1 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 COMPLETE TEXT OF INITIATIVE act shall take effect on December 31, 1989. C INCOME TAX CREDIT FOR PRIVATE EDUCATION (The Utah Family Choice in Education Act) AN ACT PROVIDING PARENTS A LIMITED TAX CREDIT AGAINST INCOMETAXES IMPOSED BY THE STATE OF UTAH FORDEPENDENT CHILDREN FOR TUITION, TEXTBOOKS, AND TRANSPORTATION CHILDREN ATTENDING A PRIVATE SCHOOL OF BE IT ENACTED BY THE 'E0PLE OF THE STATE OF UTAH. SECTION 1. This act shall Le known and may be cited as "The Utah Family Choice in Education Act. 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 SECTION 3. There is allowed to resident individuals as a credit against the income taxes imposed by the Slate 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 stale'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 leaching religious tenets, doctrine, or worship; and (2) "transportation" does not include travel to 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 lax credit exceeds the income lax 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. I |