Utah Code 59-12-2215. City or town option sales and use tax for highways or to fund a system for public transit — Base

59-12-2215. City or town option sales and use tax for highways or to fund a system for public transit — Base — Rate.

(1)	Subject to the other provisions of this part, a city or town may impose a sales and use tax of up to .30% on the transactions described in Subsection 59-12-103(1) located within the city or town.

Terms Used In Utah Code 59-12-2215

City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
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

(2)

A city or town imposing a sales and use tax under this section shall expend the revenues collected from the sales and use tax as described in Section 59-12-2212.2.

(3)	Notwithstanding Section 59-12-2208, a city, or town legislative body may, but is not required to, submit an opinion question to the city’s, or town’s registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section.

Amended by Chapter 377, 2020 General Session

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Utah Code 59-12-2215. City or town option sales and use tax for highways or to fund a system for public transit — Base — Rate

Terms Used In Utah Code 59-12-2215