Utah Code 11-46-104. County tax for provision of animal welfare services
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(1) As used in this section:
Terms Used In Utah Code 11-46-104
- Animal: means a cat or dog. See Utah Code 11-46-102
- City: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5 - Property: includes both real and personal property. See Utah Code 68-3-12.5
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Town: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5
(1)(a) “County” means a county:
(1)(a)(i) of the second, third, fourth, fifth, or sixth class; and
(1)(a)(ii) in which the county is the sole provider of animal welfare services under this part.
(1)(b) “Municipality” means a city or a town that receives animal welfare services from the county.
(2) Subject to Subsections (5) and (6), a legislative body in a county may levy annually a tax not to exceed .0002 of taxable value of taxable property in the county to provide the services described in this chapter.
(3)
(3)(a) Except as provided in Section 17-36-31, the levy described in this section is in addition to other taxes that the county is authorized to levy.
(3)(b) The levy described in this section is not subject to the aggregate maximum levy limitation described in Section 59-2-908.
(4)
(4)(a) The county shall levy and collect the tax described in this section in the same manner as other general taxes of the county.
(4)(b) The county shall deposit revenue collected from the levy described in this section into a fund known as the county animal welfare fund.
(5) Before a county that provides animal welfare services on behalf of one or more municipalities may impose a tax under this section for the first time:
(5)(a) the county shall notify each municipality of:
(5)(a)(i) the total cost to the county for providing animal welfare services; and
(5)(a)(ii) the total amount of revenue the county will generate by imposing a levy under this section;
(5)(b) the county and the municipalities shall determine the county’s and each municipality’s percentage share of the county’s cost for providing animal welfare services; and
(5)(c) the county shall notify the State Tax Commission of:
(5)(c)(i) the names of the municipalities;
(5)(c)(ii) the revenue calculated by multiplying the county’s percentage share of the cost for providing animal welfare services by the total amount of revenue the county will generate by imposing a levy under this section; and
(5)(c)(iii) for each municipality described in Subsection (5)(c)(i), the revenue calculated by multiplying the municipality’s percentage share of the cost for providing animal welfare services by the total amount of revenue the county will generate by imposing a levy under this section.
(6) A county, as a condition of providing animal welfare services, may not prohibit a municipality from imposing a local animal control ordinance within the municipality that is different than a county animal control ordinance.