Bill Summary – FastDemocracy

Enrolled Copy                                                                       S.B. 152
                   SEARCH AND RESCUE FUNDING AMENDMENTS
                                      2020 GENERAL SESSION
                                           STATE OF UTAH
                                Chief Sponsor: Kathleen Riebe
                                  House Sponsor: Casey Snider
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 LONG TITLE
 General Description:
        This bill amends provisions of, and provides additional funding for, the Search and
 Rescue Financial Assistance Program and the Utah Search and Rescue Assistance Card
 Program.
 Highlighted Provisions:
        This bill:
        < amends provisions of the Search and Rescue Financial Assistance Program;
        < provides for an annual deposit of sales and use tax revenues into the General Fund
 as a dedicated credit to provide for reimbursement expenses relating to search and
 rescue and to promote the assistance card program; and
        < makes technical changes.
 Money Appropriated in this Bill:
        None
 Other Special Clauses:
        None
 Utah Code Sections Affected:
 AMENDS:
        53-2a-1102, as last amended by Laws of Utah 2017, Chapters 167, 168, and 292
        59-12-103, as last amended by Laws of Utah 2019, Chapters 1, 136, and 479
27
 Be it enacted by the Legislature of the state of Utah:
        Section 1. Section 53-2a-1102 is amended to read:
       S.B. 152                                                                        Enrolled Copy
        53-2a-1102. Search and Rescue Financial Assistance Program -- Uses --
 Rulemaking -- Distribution.
        (1) As used in this section:
        (a) "Assistance card program" means the Utah Search and Rescue Assistance Card
 Program created within this section.
        (b) "Card" means the Search and Rescue Assistance Card issued under this section to a
 participant.
        (c) "Participant" means an individual, family, or group who is registered pursuant to
 this section as having a valid card at the time search, rescue, or both are provided.
        (d) "Program" means the Search and Rescue Financial Assistance Program created
 within this section.
        (e) (i) "Reimbursable base expenses[,]" [as used in this section,] means those
 reasonable expenses incidental to search and rescue activities.
        (ii) "Reimbursable base expenses" include:
        (A) rental for fixed wing aircraft, [helicopters,] snowmobiles, boats, and generators;
        (B) replacement and upgrade of search and rescue equipment;
        (C) training of search and rescue volunteers;
        (D) costs of providing life insurance and workers' compensation benefits for volunteer
 search and rescue team members under Section 67-20-7.5; and
        (E) any other equipment or expenses necessary or appropriate for conducting search
 and rescue activities.
        (iii) "Reimbursable base expenses" do not include any salary or overtime paid to [any
 person] an individual on a regular or permanent payroll, including permanent part-time
 employees of any agency of the state.
        (f) "Rescue" means search services, rescue services, or both search and rescue services.
        (2) There is created the Search and Rescue Financial Assistance Program within the
 division.
        (3) (a) The financial program and the assistance card program shall be funded from the
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       Enrolled Copy                                                                             S.B. 152
 following revenue sources:
         (i) any voluntary contributions to the state received for search and rescue operations;
         (ii) money received by the state under Subsection (11) and under Sections 23-19-42,
 41-22-34, and 73-18-24; [and]
         (iii) money deposited under Subsection 59-12-103(14); and
         [(iii)] (iv) appropriations made to the program by the Legislature.
         (b) All money received from the revenue sources in Subsections (3)(a)(i) and (ii), and
 90% of the money described in Subsection (3)(a)(iii), shall be deposited into the General Fund
 as a dedicated credit to be used solely for the [purposes under this section] program.
         (c) 10% of the money described in Subsection (3)(a)(iii) shall be deposited into the
 General Fund as a dedicated credit to be used solely to promote the assistance card program.
         [(c)] (d) All funding for the program is nonlapsing.
         (4) [The] Subject to Subsections (3)(b) and (c), the director shall use the money
 described in this section to reimburse counties for all or a portion of each county's reimbursable
 base expenses for search and rescue operations, subject to:
         (a) the approval of the Search and Rescue Advisory Board as provided in Section
 53-2a-1104;
         (b) money available in the program; and
         (c) rules made under Subsection (7).
         [(5) Program money]
         (5) Money described in Subsection (3) may not be used to reimburse for any paid
 personnel costs or paid man hours spent in emergency response and search and rescue related
 activities.
         (6) The Legislature finds that these funds are for a general and statewide public
 purpose.
         (7) The division, with the approval of the Search and Rescue Advisory Board, shall
 make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, and
 consistent with this section:
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        S.B. 152                                                                         Enrolled Copy
        (a) specifying the costs that qualify as reimbursable base expenses;
        (b) defining the procedures of counties to submit expenses and be reimbursed;
        (c) defining a participant in the assistance card program, including:
        (i) individuals; and
        (ii) families and organized groups who qualify as participants;
        (d) defining the procedure for issuing a card to a participant;
        (e) defining excluded expenses that may not be reimbursed under the program,
 including medical expenses;
        (f) establishing the card renewal cycle for the Utah Search and Rescue Assistance Card
 Program;
        (g) establishing the frequency of review of the fee schedule;
        (h) providing for the administration of the program; and
        (i) providing a formula to govern the distribution of available money among the
 counties for uncompensated search and rescue expenses based on:
        (i) the total qualifying expenses submitted;
        (ii) the number of search and rescue incidents per county population;
        (iii) the number of victims that reside outside the county; and
        (iv) the number of volunteer hours spent in each county in emergency response and
 search and rescue related activities per county population.
        (8) (a) The division shall, in consultation with the Outdoor Recreation Office, establish
 the fee schedule of the Utah Search and Rescue Assistance Card Program under Subsection
 63J-1-504(6).
        (b) The division shall provide a discount of not less than 10% of the card fee under
 Subsection (8)(a) to a person who has paid a fee under Section 23-19-42, 41-22-34, or
 73-18-24 during the same calendar year in which the person applies to be a participant in the
 assistance card program.
        (9) Counties may not bill reimbursable base expenses to an individual for costs
 incurred for the rescue of an individual, if the individual is a current participant in the Utah
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        Enrolled Copy                                                                           S.B. 152
 Search and Rescue Assistance Card Program at the time of rescue, unless:
        (a) the rescuing county finds that the participant acted recklessly in creating a situation
 resulting in the need for the county to provide rescue services; or
        (b) the rescuing county finds that the participant intentionally created a situation
 resulting in the need for the county to provide rescue services.
        (10) (a) There is created the Utah Search and Rescue Assistance Card Program. The
 program is located within the division.
        (b) The program may not be utilized to cover any expenses, such as medically related
 expenses, that are not reimbursable base expenses related to the rescue.
        (11) (a) To participate in the program, a person shall purchase a search and rescue
 assistance card from the division by paying the fee as determined by the division in Subsection
 (8).
        (b) The money generated by the fees shall be deposited into the General Fund as a
 dedicated credit for the Search and Rescue Financial Assistance Program created in this
 section.
        (c) Participation and payment of fees by a person under Sections 23-19-42, 41-22-34,
 and 73-18-24 do not constitute purchase of a card under this section.
        (12) The division shall consult with the Outdoor Recreation Office regarding:
        (a) administration of the assistance card program; and
        (b) outreach and marketing strategies.
        (13) Pursuant to Subsection 31A-1-103(7), the Utah Search and Rescue Assistance
 Card Program under this section is exempt from being considered insurance as that term is
 defined in Section 31A-1-301.
        Section 2. Section 59-12-103 is amended to read:
        59-12-103. Sales and use tax base -- Rates -- Effective dates -- Use of sales and use
 tax revenues.
        (1) A tax is imposed on the purchaser as provided in this part on the purchase price or
 sales price for amounts paid or charged for the following transactions:
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        S.B. 152                                                                     Enrolled Copy
        (a) retail sales of tangible personal property made within the state;
        (b) amounts paid for:
        (i) telecommunications service, other than mobile telecommunications service, that
 originates and terminates within the boundaries of this state;
        (ii) mobile telecommunications service that originates and terminates within the
 boundaries of one state only to the extent permitted by the Mobile Telecommunications
 Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
        (iii) an ancillary service associated with a:
        (A) telecommunications service described in Subsection (1)(b)(i); or
        (B) mobile telecommunications service described in Subsection (1)(b)(ii);
        (c) sales of the following for commercial use:
        (i) gas;
        (ii) electricity;
        (iii) heat;
        (iv) coal;
        (v) fuel oil; or
        (vi) other fuels;
        (d) sales of the following for residential use:
        (i) gas;
        (ii) electricity;
        (iii) heat;
        (iv) coal;
        (v) fuel oil; or
        (vi) other fuels;
        (e) sales of prepared food;
        (f) except as provided in Section 59-12-104, amounts paid or charged as admission or
 user fees for theaters, movies, operas, museums, planetariums, shows of any type or nature,
 exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, menageries,
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        Enrolled Copy                                                                               S.B. 152
 fairs, races, contests, sporting events, dances, boxing matches, wrestling matches, closed circuit
 television broadcasts, billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf
 driving ranges, batting cages, skating rinks, ski lifts, ski runs, ski trails, snowmobile trails,
 tennis courts, swimming pools, water slides, river runs, jeep tours, boat tours, scenic cruises,
 horseback rides, sports activities, or any other amusement, entertainment, recreation,
 exhibition, cultural, or athletic activity;
         (g) amounts paid or charged for services for repairs or renovations of tangible personal
 property, unless Section 59-12-104 provides for an exemption from sales and use tax for:
         (i) the tangible personal property; and
         (ii) parts used in the repairs or renovations of the tangible personal property described
 in Subsection (1)(g)(i), regardless of whether:
         (A) any parts are actually used in the repairs or renovations of that tangible personal
 property; or
         (B) the particular parts used in the repairs or renovations of that tangible personal
 property are exempt from a tax under this chapter;
         (h) except as provided in Subsection 59-12-104(7), amounts paid or charged for
 assisted cleaning or washing of tangible personal property;
         (i) amounts paid or charged for tourist home, hotel, motel, or trailer court
 accommodations and services that are regularly rented for less than 30 consecutive days;
         (j) amounts paid or charged for laundry or dry cleaning services;
         (k) amounts paid or charged for leases or rentals of tangible personal property if within
 this state the tangible personal property is:
         (i) stored;
         (ii) used; or
         (iii) otherwise consumed;
         (l) amounts paid or charged for tangible personal property if within this state the
 tangible personal property is:
         (i) stored;
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        S.B. 152                                                                       Enrolled Copy
        (ii) used; or
        (iii) consumed; and
        (m) amounts paid or charged for a sale:
        (i) (A) of a product transferred electronically; or
        (B) of a repair or renovation of a product transferred electronically; and
        (ii) regardless of whether the sale provides:
        (A) a right of permanent use of the product; or
        (B) a right to use the product that is less than a permanent use, including a right:
        (I) for a definite or specified length of time; and
        (II) that terminates upon the occurrence of a condition.
        (2) (a) Except as provided in Subsections (2)(b) through (e), a state tax and a local tax
 are imposed on a transaction described in Subsection (1) equal to the sum of:
        (i) a state tax imposed on the transaction at a tax rate equal to the sum of:
        (A) (I) through March 31, 2019, 4.70%; and
        (II) beginning on April 1, 2019, 4.70% plus the rate specified in Subsection (13)(a);
 and
        (B) (I) the tax rate the state imposes in accordance with Part 18, Additional State Sales
 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
 through 59-12-215 is in a county in which the state imposes the tax under Part 18, Additional
 State Sales and Use Tax Act; and
        (II) the tax rate the state imposes in accordance with Part 20, Supplemental State Sales
 and Use Tax Act, if the location of the transaction as determined under Sections 59-12-211
 through 59-12-215 is in a city, town, or the unincorporated area of a county in which the state
 imposes the tax under Part 20, Supplemental State Sales and Use Tax Act; and
        (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
 transaction under this chapter other than this part.
        (b) Except as provided in Subsection (2)(d) or (e), a state tax and a local tax are
 imposed on a transaction described in Subsection (1)(d) equal to the sum of:
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        Enrolled Copy                                                                           S.B. 152
        (i) a state tax imposed on the transaction at a tax rate of 2%; and
        (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
 transaction under this chapter other than this part.
        (c) Except as provided in Subsection (2)(d) or (e), a state tax and a local tax are
 imposed on amounts paid or charged for food and food ingredients equal to the sum of:
        (i) a state tax imposed on the amounts paid or charged for food and food ingredients at
 a tax rate of 1.75%; and
        (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
 amounts paid or charged for food and food ingredients under this chapter other than this part.
        (d) (i) For a bundled transaction that is attributable to food and food ingredients and
 tangible personal property other than food and food ingredients, a state tax and a local tax is
 imposed on the entire bundled transaction equal to the sum of:
        (A) a state tax imposed on the entire bundled transaction equal to the sum of:
        (I) the tax rate described in Subsection (2)(a)(i)(A); and
        (II) (Aa) the tax rate the state imposes in accordance with Part 18, Additional State
 Sales and Use Tax Act, if the location of the transaction as determined under Sections
 59-12-211 through 59-12-215 is in a county in which the state imposes the tax under Part 18,
 Additional State Sales and Use Tax Act; and
        (Bb) the tax rate the state imposes in accordance with Part 20, Supplemental State
 Sales and Use Tax Act, if the location of