59-12-2215. City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
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/ut/title-59/chapter-12/59-12-2215A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/12/2020
59-12-2215. City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
(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.
(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.
Amended by Chapter 377 , 2020 General Session