Utah Code 59-12-2218. County, city, or town option sales and use tax for airports, highways, and systems for public transit — Base — Rate — Administration of sales and use tax — Voter approval exception
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(1) Subject to the other provisions of this part, and subject to Subsection (8), the following may impose a sales and use tax under this section:
Terms Used In Utah Code 59-12-2218
- 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.
- Council of governments: means the same as that term is defined in Section
Utah Code 59-12-2202 - 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- 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- 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) if, on April 1, 2009, a county legislative body of a county of the second class imposes a sales and use tax under this section, the county legislative body of the county of the second class may impose the sales and use tax on the transactions:(1)(a)(i) described in Subsection 59-12-103(1); and(1)(a)(ii) within the county, including the cities and towns within the county; or(1)(b) if, on April 1, 2009, a county legislative body of a county of the second class does not impose a sales and use tax under this section:(1)(b)(i) a city legislative body of a city within the county of the second class may impose a sales and use tax under this section on the transactions described in Subsection 59-12-103(1) within that city;(1)(b)(ii) a town legislative body of a town within the county of the second class may impose a sales and use tax under this section on the transactions described in Subsection 59-12-103(1) within that town; and(1)(b)(iii) the county legislative body of the county of the second class may impose a sales and use tax on the transactions described in Subsection 59-12-103(1):(1)(b)(iii)(A) within the county, including the cities and towns within the county, if on the date the county legislative body provides the notice described in Section 59-12-2209 to the commission stating that the county will enact a sales and use tax under this section, no city or town within that county imposes a sales and use tax under this section or has provided the notice described in Section 59-12-2209 to the commission stating that the city or town will enact a sales and use tax under this section; or(1)(b)(iii)(B) within the county, except for within a city or town within that county, if, on the date the county legislative body provides the notice described in Section 59-12-2209 to the commission stating that the county will enact a sales and use tax under this section, that city or town imposes a sales and use tax under this section or has provided the notice described in Section 59-12-2209 to the commission stating that the city or town will enact a sales and use tax under this section. - Large public transit district: means the same as that term is defined in Section
(2) For purposes of Subsection (1) and subject to the other provisions of this section, a county, city, or town legislative body that imposes a sales and use tax under this section may impose the tax at a rate of .25%.
(3)
(3)(a) Except as provided in Subsection (3)(b), and subject to Subsection (4), a sales and use tax imposed under this section shall be expended as determined by the county, city, or town legislative body for uses described in Section 59-12-2212.2.
(3)(b)
(3)(b)(i) Notwithstanding Subsection 59-12-2212.2(1)(a), revenues collected from a sales and use tax under this section may only be used for new capacity or congestion mitigation projects, and may not be expended for operation or maintenance purposes.
(3)(b)(ii) The restriction in Subsection (3)(b)(i) from using revenue for operation or maintenance purposes does not apply to any revenue subject to rights or obligations under a contract entered into before January 1, 2019, between a county, city, or town legislative body and a public transit district.
(4) A county, city, or town legislative body may not expend revenue collected within a county, city, or town from a tax under this section for a purpose described in Section 59-12-2212.2 unless the purpose is recommended by:
(4)(a) for a county that is part of a metropolitan planning organization, the metropolitan planning organization of which the county is a part; or
(4)(b) for a county that is not part of a metropolitan planning organization, the council of governments of which the county is a part.
(5) Before a city or town legislative body may impose a sales and use tax under this section, the city or town legislative body shall provide a copy of the notice described in Section 59-12-2209 that the city or town legislative body provides to the commission:
(5)(a) to the county legislative body within which the city or town is located; and
(5)(b) at the same time as the city or town legislative body provides the notice to the commission.
(6) Subject to Section 59-12-2207, the commission shall transmit revenues collected within a county, city, or town from a tax under this part that will be expended for a purpose described in Section 59-12-2212.2 to the county, city, or town legislative body in accordance with Section 59-12-2206.
(7) Notwithstanding Section 59-12-2208, a county, city, or town legislative body may, but is not required to, submit an opinion question to the county’s, city’s, or town’s registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section.
(8)
(8)(a)
(8)(a)(i) Notwithstanding any other provision in this section, if the entire boundary of a county, city, or town is annexed into a large public transit district, if the county, city, or town legislative body wishes to impose a sales and use tax under this section, the county, city, or town legislative body shall pass the ordinance to impose a sales and use tax under this section on or before June 30, 2022.
(8)(a)(ii) If the entire boundary of a county, city, or town is annexed into a large public transit district, the county, city, or town legislative body may not pass the ordinance to impose a sales and use tax under this section on or after July 1, 2022.
(8)(b) Notwithstanding the deadline described in Subsection (8)(a), any sales and use tax imposed under this section by passage of a county, city, or town ordinance on or before June 30, 2022, may remain in effect.