Utah Code § 59-12-2203 — Authority to impose a sales and use tax under this part

(1)
As provided in this Subsection (1), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
(a)
a county, city, or town may impose the sales and use tax authorized by Section 59-12-2213 in accordance with Section 59-12-2213; or
(b)
a city or town may impose the sales and use tax authorized by Section 59-12-2215 in accordance with Section 59-12-2215.
(2)
As provided in this Subsection (2), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
(a)
a county, city, or town may impose the sales and use tax authorized by Section 59-12-2214 in accordance with Section 59-12-2214; or
(b)
a county may impose the sales and use tax authorized by Section 59-12-2216 in accordance with Section 59-12-2216.
(3)
As provided in this Subsection (3), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:
(a)
a county may impose the sales and use tax authorized by Section 59-12-2217 in accordance with Section 59-12-2217; or
(b)
a county, city, or town may impose the sales and use tax authorized by Section 59-12-2218 in accordance with Section 59-12-2218.
(4)
A county may impose the sales and use tax authorized by Section 59-12-2219 in accordance with Section 59-12-2219.
(5)
A county may impose the sales and use tax authorized by Section 59-12-2220 in accordance with Section 59-12-2220.