59-12-203.  County, city, town, or metro township may levy tax — Contracts pursuant to Interlocal Cooperation Act.

(1)  A county, city, town, or metro township may impose a sales and use tax under this part.

Terms Used In Utah Code 59-12-203

  • 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.
  • State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
  • 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)  The State Tax Commission shall treat a metro township that imposes a tax under this part as a city under this part.

(3)  The State Tax Commission shall calculate the amount of a distribution to a metro township under this part in the same manner as the State Tax Commission calculates a distribution to a city under Section 59-12-205.

(4) 

(a)  Except as provided in Subsection (4)(b), if a metro township imposes a tax under this part, the State Tax Commission shall distribute the amount that the State Tax Commission calculates under Section 59-12-205 to the metro township.

(b)  The State Tax Commission shall transfer the amount that would otherwise be distributed to a metro township under this part to a municipal services district created under 11, if the metro township:

(i)  provides written notice to the State Tax Commission requesting the transfer; and

(ii)  designates the municipal services district to which the metro township requests the State Tax Commission to transfer the revenues.

(5)  A county, city, town, or metro township that imposes a sales and use tax under this part may:

(a)  enter into agreements authorized by Title 11, Chapter 13, Interlocal Cooperation Act; and

(b)  use any or all of the revenue collected from the tax for the mutual benefit of local governments that elect to contract with one another pursuant to Title 11, Chapter 13, Interlocal Cooperation Act.

Amended by Chapter 13, 2017 General Session

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