Utah Code 59-12-203. County, city, or town may levy tax — Contracts pursuant to Interlocal Cooperation Act
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(1) As used in this section, “converted municipality” means the same as that term is defined in Section 10-1-201.5 .
Terms Used In Utah Code 59-12-203
- City: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5 - Contract: A legal written agreement that becomes binding when signed.
- State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
- Town: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5 - Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection
59-12-103 (1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102
(2) A county, city, or town may impose a sales and use tax under this part.
(3)
(3)(a) Except as provided in Subsection (3)(b), if a converted municipality imposes a tax under this part, the State Tax Commission shall distribute the amount that the State Tax Commission calculates under Section 59-12-205 to the converted municipality.
(3)(b) The State Tax Commission shall transfer the amount that would otherwise be distributed to a converted municipality under this part to a municipal services district created under Title 17B, Chapter 2a, Part 11, Municipal Services District Act, if the converted municipality:
(3)(b)(i) provides written notice to the State Tax Commission requesting the transfer; and
(3)(b)(ii) designates the municipal services district to which the converted municipality requests the State Tax Commission to transfer the revenues.
(4) A county, city, or town that imposes a sales and use tax under this part may:
(4)(a) enter into agreements authorized by Title 11, Chapter 13, Interlocal Cooperation Act; and
(4)(b) use any or all of the revenue collected from the tax for the mutual benefit of local governments that elect to contract with one another pursuant to Title 11, Chapter 13, Interlocal Cooperation Act.