| (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:
Terms Used In Utah Code 59-12-2203- City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Local taxing jurisdiction: means a:
| (a) | county that is authorized to impose an agreement sales and use tax; |
| (b) | city that is authorized to impose an agreement sales and use tax; or |
| (c) | town that is authorized to impose an agreement sales and use tax. 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
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| (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. |
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| (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. |
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| (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
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