Utah Code 59-12-2213. County, city, or town option sales and use tax to fund a system for public transit — 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 under this section of up to:
Terms Used In Utah Code 59-12-2213
- City: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5 - Public transit: 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(1)(a) for a county, city, or town other than a county, city, or town described in Subsection(1)(b) , .25% on the transactions described in Subsection59-12-103(1) located within the county, city, or town to fund a system for public transit; or(1)(b) for a county, city, or town within which a tax is not imposed under Section59-12-2216 , .30% on the transactions described in Subsection59-12-103(1) located within the county, city, or town, to fund a system for public transit.(2) Notwithstanding Section59-12-2208 , a county, city, or town legislative body is not required to submit an opinion question to the county’s, city’s, or town’s registered voters in accordance with Section59-12-2208 to impose a sales and use tax under this section if the county, city, or town imposes the sales and use tax under Section59-12-2216 on or before July 1, 2011. - Town: includes , depending on population, a metro township as defined in Section
