Utah Code 59-12-2216. County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways — Base — Rate — Allocation and expenditure of revenues

59-12-2216. County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways — Base — Rate — Allocation and expenditure of revenues.

(1)	Subject to the other provisions of this part, a county legislative body may impose a sales and use tax of up to .30% on the transactions described in Subsection 59-12-103(1) within the county, including the cities and towns within the county.

Terms Used In Utah Code 59-12-2216

Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102
County legislative body: means :Utah Code 68-3-12.5
Fixed guideway: means the same as that term is defined in Section 59-12-102. See Utah Code 59-12-2202
Highway: includes :Utah Code 68-3-12.5
Metropolitan planning organization: means the same as that term is defined in Section 72-1-208. See Utah Code 59-12-2202
Minor arterial highway: means the same as that term is defined in Section 72-4-102. See Utah Code 59-12-2202
Principal arterial highway: means the same as that term is defined in Section 72-4-102. See Utah Code 59-12-2202
State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
State highway: means a highway designated as a state highway under Title 72, Chapter 4, Designation of State Highways Act. 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

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)

Subject to Subsection (3), before obtaining voter approval in accordance with Section 59-12-2208, a county legislative body shall adopt a resolution specifying the percentage of revenues the county will receive from the sales and use tax under this section that will be allocated to fund uses described in Section 59-12-2212.2.

(3)	A county legislative body shall in the resolution described in Subsection (2) allocate 100% of the revenues the county will receive from the sales and use tax under this section for one or more of the purposes described in Section 59-12-2212.2.

(4)	Notwithstanding Section 59-12-2208, the opinion question required by Section 59-12-2208 shall state the allocations the county legislative body makes in accordance with this section.

(5)

The revenues collected from a sales and use tax under this section shall be:

(a)	allocated in accordance with the allocations specified in the resolution under Subsection (2); and

(b)	expended as provided in this section.

(6)

If a county legislative body allocates revenues collected from a sales and use tax under this section for a state highway project, before beginning the state highway project within the county, the county legislative body shall:

(a)	obtain approval from the Transportation Commission to complete the project; and

(b)	enter into an interlocal agreement established in accordance with Title 11, Chapter 13, Interlocal Cooperation Act, with the Department of Transportation to complete the project.

(7)

If after a county legislative body imposes a sales and use tax under this section the county legislative body seeks to change an allocation specified in the resolution under Subsection (2), the county legislative body may change the allocation by:

(a)	adopting a resolution in accordance with Subsection (2) specifying the percentage of revenues the county will receive from the sales and use tax under this section that will be allocated to fund one or more of the items described in Section 59-12-2212.2;

(b)	obtaining approval to change the allocation of the sales and use tax by a majority of all of the members of the county legislative body; and

(c)

subject to Subsection (8):

(i)	in accordance with Section 59-12-2208, submitting an opinion question to the county’s registered voters voting on changing the allocation so that each registered voter has the opportunity to express the registered voter’s opinion on whether the allocation should be changed; and

(ii)	in accordance with Section 59-12-2208, obtaining approval to change the allocation from a majority of the county’s registered voters voting on changing the allocation.

(8)	Notwithstanding Section 59-12-2208, the opinion question required by Subsection (7)(c)(i) shall state the allocations specified in the resolution adopted in accordance with Subsection (7)(a) and approved by the county legislative body in accordance with Subsection (7)(b).

(9)

Revenues collected from a sales and use tax under this section that a county allocates for a state highway within the county shall be:

(a)	deposited into the Highway Projects Within Counties Fund created by Section 72-2-121.1; and

(b)	expended as provided in Section 72-2-121.1.

(10)

(a)

Notwithstanding Section 59-12-2206 and subject to Subsection (10)(b), revenues collected from a sales and use tax under this section that a county allocates for a project, debt service, or bond issuance cost relating to a highway that is a principal arterial highway or minor arterial highway that is included in a metropolitan planning organization‘s regional transportation plan, but is not a state highway, shall be transferred to the Department of Transportation if the transfer of the revenues is required under an interlocal agreement:

(i)	entered into on or before January 1, 2010; and

(ii)	established in accordance with Title 11, Chapter 13, Interlocal Cooperation Act.

(b)	The Department of Transportation shall expend the revenues described in Subsection (10)(a) as provided in the interlocal agreement described in Subsection (10)(a).

Amended by Chapter 479, 2019 General Session

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