(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:

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

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 Subsection 59-12-103(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 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.