Utah § 59-12-2213 County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.

Utah Statutes

§ 59-12-2213 — County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.

Utah § 59-12-2213

Title 59Revenue and Taxation

Ch. 59-12Sales and Use Tax Act

Part 59-12-22Local Option Sales and Use Taxes for Transportation Act

This text of Utah § 59-12-2213 (County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-12-2213 (2026).

Text

(1)Subject to the other provisions of this part, a county, city, or town may impose a sales and use tax under this section of up to:

(1)(a) for a county, city, or town other than a county, city, or town described in Subsection (1)(b), .25% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town to fund a system for public transit; or

(1)(b) for a county, city, or town within which a tax is not imposed under Section 59-12-2216, .30% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town, to fund a system for public transit.

(2)Notwithstanding Section 59-12-2208, a county, city, or town legislative body is not required to submit an opinion question to the county's, city's, or town's registered voters in a

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(1) Subject to the other provisions of this part, a county, city, or town may impose a sales and use tax under this section of up to:

(1)(a) for a county, city, or town other than a county, city, or town described in Subsection (1)(b), .25% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town to fund a system for public transit; or
(1)(b) for a county, city, or town within which a tax is not imposed under Section 59-12-2216, .30% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town, to fund a system for public transit.
(2) Notwithstanding Section 59-12-2208, a county, city, or town legislative body is not required to submit an opinion question to the county's, city's, or town's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section if the county, city, or town imposes the sales and use tax under Section 59-12-2216 on or before July 1, 2011.