Section 2220 – County option sales and use tax to fund a system for public transit — Base — Rate.
Effective 5/4/2022 59-12-2220. County option sales and use tax to fund a system for public transit — Base — Rate. (1) Subject to the other provisions of this part and subject to the requirements of this section, beginning on July 1, 2019, the following counties may impose a sales and use tax under this section: […]
Section 2212.1 – Transition provisions.
59-12-2212.1. Transition provisions. Notwithstanding any other provision of this part, 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 and is not required to provide notice to the commission in accordance with Section 59-12-2209 if: (1) […]
Section 2212.2 – Allowable uses of local option sales and use tax revenue.
Effective 7/1/2019 59-12-2212.2. Allowable uses of local option sales and use tax revenue. (1) Except as otherwise provided in this part, a county, city, or town that imposes a local option sales and use tax under this part may expend the revenue generated from the local option sales and use tax for the following purposes: […]
Section 2213 – County, city, or town option sales and use tax to fund a system for public transit — Base — Rate.
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 […]
Section 2214 – County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund — Base — Rate.
Effective 5/12/2020 59-12-2214. County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund — Base — Rate. (1) Subject to the other provisions of this part, a county, […]
Section 2215 – City or town option sales and use tax for highways or to fund a system for public transit — Base — Rate.
Effective 5/12/2020 59-12-2215. City or town option sales and use tax for highways or to fund a system for public transit — Base — Rate. (1) Subject to the other provisions of this part, a city or town may impose a sales and use tax of up to .30% on the transactions described in Subsection […]
Section 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.
Effective 7/1/2019 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 […]
Section 2217 – County option sales and use tax for transportation — Base — Rate — Written prioritization process — Approval by county legislative body.
Effective 5/12/2020 59-12-2217. County option sales and use tax for transportation — Base — Rate — Written prioritization process — Approval by county legislative body. (1) Subject to the other provisions of this part, and subject to Subsection (8), a county legislative body may impose a sales and use tax of up to .25% on […]
Section 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.
Effective 7/1/2019 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 […]
Section 2219 – County option sales and use tax for highways and public transit — Base — Rate — Distribution and expenditure of revenue — Revenue may not supplant existing budgeted transportation revenue.
Effective 6/30/2020 59-12-2219. County option sales and use tax for highways and public transit — Base — Rate — Distribution and expenditure of revenue — Revenue may not supplant existing budgeted transportation revenue. (1) As used in this section: (a) “Eligible political subdivision” means a political subdivision that: (i) (A) on May 12, 2015, provides […]