Utah Code 59-12-2214. County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund — Base — Rate
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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 of .25% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town.
Terms Used In Utah Code 59-12-2214
- Airline: means the same as that term is defined in Section
59-2-102 . See Utah Code 59-12-2202 - 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 - County legislative body: means :(8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;(8)(b) the county council, in the county executive-council optional form of government authorized by Section
17-52a-203 ; and(8)(c) the county council, in the council-manager optional form of government authorized by Section17-52a-204 . See Utah Code 68-3-12.5 - Highway: includes :(15)(a) a public bridge;(15)(b) a county way;(15)(c) a county road;(15)(d) a common road; and(15)(e) a state road. See Utah Code 68-3-12.5
- Large public transit district: means the same as that term is defined in Section
17B-2a-802 . See Utah Code 59-12-2202 - Metropolitan planning organization: means the same as that term is defined in Section
Utah Code 59-12-2202 - Public transit: means the same as that term is defined in Section
17B-2a-802 . See Utah Code 59-12-2202 - Public transit district: means the same as that term is defined in Section
17B-2a-802 . See Utah Code 59-12-2202 - 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
(2) Notwithstanding Section 59-12-2212.2, and subject to Subsections (3) and (4), a county, city, or town that imposes a sales and use tax under this section shall expend the revenues collected from the sales and use tax:
(2)(a) to fund a system for public transit;
(2)(b) to fund a project or service related to an airport facility for the portion of the project or service that is performed within the county, city, or town within which the sales and use tax is imposed:
(2)(b)(i) for a county that imposes the sales and use tax, if the airport facility is part of the regional transportation plan of the area metropolitan planning organization if a metropolitan planning organization exists for the area; or
(2)(b)(ii) for a city or town that imposes the sales and use tax, if:
(2)(b)(ii)(A) that city or town is located within a county of the second class;
(2)(b)(ii)(B) that city or town owns or operates the airport facility; and
(2)(b)(ii)(C) an airline is headquartered in that city or town; or
(2)(c) for a combination of Subsections (2)(a) and (b).
(3) A county of the first class that imposes a sales and use tax under this section shall expend the revenues collected from the sales and use tax as follows:
(3)(a) 80% of the revenues collected from the sales and use tax shall be expended to fund a system for public transit; and
(3)(b) 20% of the revenues collected from the sales and use tax shall be deposited into the County of the First Class Highway Projects Fund created by Section 72-2-121.
(4)
(4)(a) A county of the third class that has a portion of the county annexed into a large public transit district and that has imposed a sales and use tax under this section as of January 1, 2020, may change the list of purposes for which the sales and use tax revenue may be expended if:
(4)(a)(i) the proposed uses of the sales and use tax revenue are allowed uses described in this section; and
(4)(a)(ii) in coordination with a relevant large public transit district, the county legislative body passes an ordinance describing the allowed uses of the sales and use tax revenue.
(4)(b) Notwithstanding Section 59-12-2208, and regardless of whether the imposition of the sales and use tax imposed under this section was submitted to the voters as described in Section 59-12-2208, the county legislative body is not required to submit an opinion question to the county’s registered voters to change the allowed uses as described in Subsection (4)(a).