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·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-22 Local Option Sales and Use Taxes for Transportation Act
(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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Utah § 59-12-2215 (City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 377, 2020 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.