59-12-2218. County, city, or town option sales and use tax for airports, highways, and systems for public transit — Base — Rate — Administration of sales and use tax — Voter approval exception.
| (1) |
Subject to the other provisions of this part, and subject to Subsection (8), the following may impose a sales and use tax under this section:
Terms Used In Utah Code 59-12-2218
| (a) |
if, on April 1, 2009, a county legislative body of a county of the second class imposes a sales and use tax under this section, the county legislative body of the county of the second class may impose the sales and use tax on the transactions:
| (ii) |
within the county, including the cities and towns within the county; or |
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| (b) |
if, on April 1, 2009, a county legislative body of a county of the second class does not impose a sales and use tax under this section:
| (i) |
a city legislative body of a city within the county of the second class may impose a sales and use tax under this section on the transactions described in Subsection 59-12-103(1) within that city; |
| (ii) |
a town legislative body of a town within the county of the second class may impose a sales and use tax under this section on the transactions described in Subsection 59-12-103(1) within that town; and |
| (iii) |
the county legislative body of the county of the second class may impose a sales and use tax on the transactions described in Subsection 59-12-103(1):
| (A) |
within the county, including the cities and towns within the county, if on the date the county legislative body provides the notice described in Section 59-12-2209 to the commission stating that the county will enact a sales and use tax under this section, no city or town within that county imposes a sales and use tax under this section or has provided the notice described in Section 59-12-2209 to the commission stating that the city or town will enact a sales and use tax under this section; or |
| (B) |
within the county, except for within a city or town within that county, if, on the date the county legislative body provides the notice described in Section 59-12-2209 to the commission stating that the county will enact a sales and use tax under this section, that city or town imposes a sales and use tax under this section or has provided the notice described in Section 59-12-2209 to the commission stating that the city or town will enact a sales and use tax under this section. |
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| (2) |
For purposes of Subsection (1) and subject to the other provisions of this section, a county, city, or town legislative body that imposes a sales and use tax under this section may impose the tax at a rate of .25%. |
| (3) |
| (a) |
Except as provided in Subsection (3)(b), and subject to Subsection (4), a sales and use tax imposed under this section shall be expended as determined by the county, city, or town legislative body for uses described in Section 59-12-2212.2. |
| (b) |
| (i) |
Notwithstanding Subsection 59-12-2212.2(1)(a), revenues collected from a sales and use tax under this section may only be used for new capacity or congestion mitigation projects, and may not be expended for operation or maintenance purposes. |
| (ii) |
The restriction in Subsection (3)(b)(i) from using revenue for operation or maintenance purposes does not apply to any revenue subject to rights or obligations under a contract entered into before January 1, 2019, between a county, city, or town legislative body and a public transit district. |
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| (4) |
A county, city, or town legislative body may not expend revenue collected within a county, city, or town from a tax under this section for a purpose described in Section 59-12-2212.2 unless the purpose is recommended by:
| (a) |
for a county that is part of a metropolitan planning organization, the metropolitan planning organization of which the county is a part; or |
| (b) |
for a county that is not part of a metropolitan planning organization, the council of governments of which the county is a part. |
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| (5) |
Before a city or town legislative body may impose a sales and use tax under this section, the city or town legislative body shall provide a copy of the notice described in Section 59-12-2209 that the city or town legislative body provides to the commission:
| (a) |
to the county legislative body within which the city or town is located; and |
| (b) |
at the same time as the city or town legislative body provides the notice to the commission. |
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| (6) |
Subject to Section 59-12-2207, the commission shall transmit revenues collected within a county, city, or town from a tax under this part that will be expended for a purpose described in Section 59-12-2212.2 to the county, city, or town legislative body in accordance with Section 59-12-2206. |
| (7) |
Notwithstanding Section 59-12-2208, a county, city, or town legislative body may, but 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. |
| (8) |
| (a) |
| (i) |
Notwithstanding any other provision in this section, if the entire boundary of a county, city, or town is annexed into a large public transit district, if the county, city, or town legislative body wishes to impose a sales and use tax under this section, the county, city, or town legislative body shall pass the ordinance to impose a sales and use tax under this section on or before June 30, 2022. |
| (ii) |
If the entire boundary of a county, city, or town is annexed into a large public transit district, the county, city, or town legislative body may not pass the ordinance to impose a sales and use tax under this section on or after July 1, 2022. |
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| (b) |
Notwithstanding the deadline described in Subsection (8)(a), any sales and use tax imposed under this section by passage of a county, city, or town ordinance on or before June 30, 2022, may remain in effect. |
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Amended by Chapter 479, 2019 General Session
