Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-12-2213
County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate
# (1)
Subject to the other provisions of this part, a county, city, or town may impose a sales and use tax under this section of up to:
# (a)
for a county, city, or town other than a county, city, or town described in Subsection (1)(b), .25% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town to fund a system for public transit; or
# (b)
for a county, city, or town within which a tax is not imposed under Section 59-12-2216, .30% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town, to fund a system for public transit.
# (2)
Notwithstanding Section 59-12-2208, a county, city, or town legislative body 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 if the county, city, or town imposes the sales and use tax under Section 59-12-2216 on or before July 1, 2011.
Source: view the official text
In this chapter (40 sections)
- 59-12-1804 · Seller or certified service provider reliance on…
- 59-12-1805 · Certified service provider or model 2 seller reliance on…
- 59-12-1806 · Purchaser relief from liability
- 59-12-2002 · Definitions
- 59-12-2003 · Imposition -- Base -- Rate -- Revenue distributed to…
- 59-12-2004 · Enactment or repeal of tax -- Effective date --…
- 59-12-2005 · Seller or certified service provider reliance on…
- 59-12-2006 · Certified service provider or model 2 seller reliance on…
- 59-12-2007 · Purchaser relief from liability
- 59-12-2102 · Definitions
- 59-12-2103 · Imposition of tax -- Base -- Rate -- Expenditure of…
- 59-12-2104 · Seller or certified service provider reliance on…
- 59-12-2105 · Certified service provider or model 2 seller reliance on…
- 59-12-2106 · Purchaser relief from liability
- 59-12-2202 · Definitions
- 59-12-2203 · Authority to impose a sales and use tax under this part
- 59-12-2204 · Transactions that may not be subject to taxation under…
- 59-12-2205 · Determination of the location of a transaction
- 59-12-2206 · Administration, collection, and enforcement of a sales and…
- 59-12-2207 · Administrative charge
- 59-12-2208 · Legislative body approval requirements -- Notice -- Voter…
- 59-12-2209 · Enactment, repeal, or change in the rate of a sales and…
- 59-12-2210 · Seller or certified service provider reliance on…
- 59-12-2211 · Certified service provider or model 2 seller reliance on…
- 59-12-2212 · Purchaser relief from liability
- 59-12-2212.1 · Transition provisions
- 59-12-2213 · County, city, or town option sales and use tax to fund a…
- 59-12-2214 · County, city, or town option sales and use tax to fund a…
- 59-12-2215 · City or town option sales and use tax for highways or to…
- 59-12-2216 · County option sales and use tax for a fixed guideway, to…
- 59-12-2217 · County option sales and use tax for transportation -- Base…
- 59-12-2218 · County, city, or town option sales and use tax for…
- 59-12-2219 · County option sales and use tax for highways and public…
- 59-12-2220 · County option sales and use tax to fund highways or a…
- 59-12-2401 · Definitions
- 59-12-2402 · Imposition of emergency services tax -- Permitted rates --…
- 59-12-2403 · Enactment, repeal, or change in the rate of an emergency…
- 59-12-2404 · Seller or certified service provider reliance on…
- 59-12-2405 · Certified service provider or model 2 seller reliance on…
- 59-12-2406 · Purchaser relief from liability