59-12-2203. Authority to impose a sales and use tax under this part.
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/ut/title-59/chapter-12/59-12-2203A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 7/1/2019
59-12-2203. Authority to impose a sales and use tax under this part.
(1)As provided in this Subsection
(1), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
(a)a county, city, or town may impose the sales and use tax authorized by Section 59-12-2213 in accordance with Section 59-12-2213 ; or
(b)a city or town may impose the sales and use tax authorized by Section 59-12-2215 in accordance with Section 59-12-2215 .
(2)As provided in this Subsection
(2), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
(a)a county, city, or town may impose the sales and use tax authorized by Section 59-12-2214 in accordance with Section 59-12-2214 ; or
(b)a county may impose the sales and use tax authorized by Section 59-12-2216 in accordance with Section 59-12-2216 .
(3)As provided in this Subsection
(3), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
(a)a county may impose the sales and use tax authorized by Section 59-12-2217 in accordance with Section 59-12-2217 ; or
(b)a county, city, or town may impose the sales and use tax authorized by Section 59-12-2218 in accordance with Section 59-12-2218 .
(4)A county may impose the sales and use tax authorized by Section 59-12-2219 in accordance with Section 59-12-2219 .
(5)A county may impose the sales and use tax authorized by Section 59-12-2220 in accordance with Section 59-12-2220 .
Amended by Chapter 479 , 2019 General Session