Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-12-2203

Authority to impose a sales and use tax under this part

Official textle.utah.gov11 subsections

# (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.

Last amended: Amended by Chapter 479, 2019 General Session

In this chapter (40 sections)