Utah Code 59-12-2213. County, city, or town option sales and use tax to fund a system for public transit — Base

(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 :

(i)

the following costs related to public transit:

(A)	maintenance costs; or

(B)	operating costs;

(ii)	a fixed guideway;

(iii)

a park and ride facility;

(iv)	a passenger station or passenger terminal;

(v)	a right-of-way for public transit; or

(vi)

the following that serve a public transit facility:

(A)	a maintenance facility;

(B)	a platform;

(C)	a repair facility;

(D)	a roadway;

(E)	a storage facility;

(F)	a utility line; or

(G)

a facility or item similar to those described in Subsections (25)(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

(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 Subsection 59-12-103(1) located within the county, city, or town to fund a system for public transit; or

(b)	for a county, city, or town within which a tax is not imposed under Section 59-12-2216, .30% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town, to fund a system for public transit.

(2)

Notwithstanding Section 59-12-2208, 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 Section 59-12-2208 to impose a sales and use tax under this section if the county, city, or town imposes the sales and use tax under Section 59-12-2216 on or before July 1, 2011.

Amended by Chapter 223, 2011 General Session

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Utah Code 59-12-2213. County, city, or town option sales and use tax to fund a system for public transit — Base — Rate

Terms Used In Utah Code 59-12-2213