Utah Code 59-12-2212.2. Allowable uses of local option sales and use tax revenue
Current as of: 2024 | Check for updates
|
Other versions
(1) Except as otherwise provided in this part, a county, city, or town that imposes a local option sales and use tax under this part may expend the revenue generated from the local option sales and use tax for the following purposes:
Terms Used In Utah Code 59-12-2212.2
- Airport facility: means the same as that term is defined in Section
59-12-602 . See Utah Code 59-12-2202 - 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.
- Public transit: means the same as that term is defined in Section
17B-2a-802 . See Utah Code 59-12-2202 - Road: includes :(33)(a) a public bridge;(33)(b) a county way;(33)(c) a county road;(33)(d) a common road; and(33)(e) a state road. See Utah Code 68-3-12.5
- System for public transit: includes :
(26)(b)(i) the following costs related to public transit:(26)(b)(i)(A) maintenance costs; or(26)(b)(i)(B) operating costs;(26)(b)(ii) a fixed guideway;(26)(b)(iii) a park and ride facility;(26)(b)(iv) a passenger station or passenger terminal;(26)(b)(v) a right-of-way for public transit; or(26)(b)(vi) the following that serve a public transit facility:(26)(b)(vi)(A) a maintenance facility;(26)(b)(vi)(B) a platform;(26)(b)(vi)(C) a repair facility;(26)(b)(vi)(D) a roadway;(26)(b)(vi)(E) a storage facility;(26)(b)(vi)(F) a utility line; or(26)(b)(vi)(G) a facility or item similar to those described in Subsections (26)(b)(vi)(A) through (F). See Utah Code 59-12-2202- 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(1)(a) the development, construction, maintenance, or operation of:(1)(a)(i) a class A road;(1)(a)(ii) a class B road;(1)(a)(iii) a class C road;(1)(a)(iv) a class D road;(1)(a)(v) traffic and pedestrian safety infrastructure, including:(1)(a)(v)(A) a sidewalk;(1)(a)(v)(B) curb and gutter;(1)(a)(v)(C) a safety feature;(1)(a)(v)(D) a traffic sign;(1)(a)(v)(E) a traffic signal; or(1)(a)(v)(F) street lighting;(1)(a)(vi) streets, alleys, roads, highways, and thoroughfares of any kind, including connected structures;(1)(a)(vii) an airport facility;(1)(a)(viii) an active transportation facility that is for nonmotorized vehicles and multimodal transportation and connects an origin with a destination; or(1)(a)(ix) an intelligent transportation system;(1)(b) a system for public transit;(1)(c) all other modes and forms of conveyance used by the public;(1)(d) debt service or bond issuance costs related to a project or facility described in Subsections (1)(a) through (c); or(1)(e) corridor preservation related to a project or facility described in Subsections (1)(a) through (c).(2) Any revenue subject to rights or obligations under a contract between a county, city, or town and a public transit district entered into before January 1, 2019, remains subject to existing contractual rights and obligations.(3) In addition to the uses described in Subsection (1), for any revenue generated by a sales and use tax imposed under Section59-12-2219 that is not contractually obligated for debt service, the percentage described in Subsection59-12-2219 (11) shall be made available for public transit innovation grants as provided in Title 72, Chapter 2, Part 3, Public Transit Innovation Grants. - System for public transit: includes :