| (vi) | the following that serve a public transit facility:| (A) | a maintenance facility; |
| (G) | a facility or item similar to those described in Subsections (25)(b)(vi)(A) through (F). See Utah Code 59-12-2202Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5Use: 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) |
Notwithstanding Section 59-12-2212.2, and subject to Subsections (3) and (4), a county, city, or town that imposes a sales and use tax under this section shall expend the revenues collected from the sales and use tax:
| (a) |
to fund a system for public transit; |
| (b) |
to fund a project or service related to an airport facility for the portion of the project or service that is performed within the county, city, or town within which the sales and use tax is imposed:
| (i) |
for a county that imposes the sales and use tax, if the airport facility is part of the regional transportation plan of the area metropolitan planning organization if a metropolitan planning organization exists for the area; or |
| (ii) |
for a city or town that imposes the sales and use tax, if:
| (A) |
that city or town is located within a county of the second class; |
| (B) |
that city or town owns or operates the airport facility; and |
| (C) |
an airline is headquartered in that city or town; or |
|
|
| (c) |
for a combination of Subsections (2)(a) and (b). |
|
| (3) |
A county of the first class that imposes a sales and use tax under this section shall expend the revenues collected from the sales and use tax as follows:
| (a) |
80% of the revenues collected from the sales and use tax shall be expended to fund a system for public transit; and |
| (b) |
20% of the revenues collected from the sales and use tax shall be deposited into the County of the First Class Highway Projects Fund created by Section 72-2-121. |
|
| (4) |
| (a) |
A county of the third class that has a portion of the county annexed into a large public transit district and that has imposed a sales and use tax under this section as of January 1, 2020, may change the list of purposes for which the sales and use tax revenue may be expended if:
| (i) |
the proposed uses of the sales and use tax revenue are allowed uses described in this section; and |
| (ii) |
in coordination with a relevant large public transit district, the county legislative body passes an ordinance describing the allowed uses of the sales and use tax revenue. |
|
| (b) |
Notwithstanding Section 59-12-2208, and regardless of whether the imposition of the sales and use tax imposed under this section was submitted to the voters as described in Section 59-12-2208, the county legislative body is not required to submit an opinion question to the county’s registered voters to change the allowed uses as described in Subsection (4)(a). |
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Amended by Chapter 377, 2020 General Session
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