Utah § 59-12-2215 City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.

Utah Statutes

§ 59-12-2215 — City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.

Utah § 59-12-2215

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 § 59-12-2215 (City or town option sales and use tax for highways or 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. § 59-12-2215 (2026).

Text

(1)Subject to the other provisions of this part, a city or town may impose a sales and use tax of up to .30% on the transactions described in Subsection 59-12-103(1) located within the city or town.

(2)A city or town imposing a sales and use tax under this section shall expend the revenues collected from the sales and use tax as described in Section 59-12-2212.2.

(3)Notwithstanding Section 59-12-2208, a city, or town legislative body may, but is not required to, submit an opinion question to the city's, or town's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section.

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(1) Subject to the other provisions of this part, a city or town may impose a sales and use tax of up to .30% on the transactions described in Subsection 59-12-103(1) located within the city or town.
(2) A city or town imposing a sales and use tax under this section shall expend the revenues collected from the sales and use tax as described in Section 59-12-2212.2.
(3) Notwithstanding Section 59-12-2208, a city, or town legislative body may, but is not required to, submit an opinion question to the city's, or town's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section.