Utah Code 59-12-2215. City or town option sales and use tax for highways or to fund a system for public transit — Base — Rate
Current as of: 2024 | Check for updates
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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.
Terms Used In Utah Code 59-12-2215
- City: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5 - 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 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.