Section 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:
  • (a) a county legislative body may impose the sales and use tax on the transactions described in Subsection 59-12-103(1) located within the county, including the cities and towns within the county if:
    • (i) the entire boundary of a county is annexed into a large public transit district; and
    • (ii) the maximum amount of sales and use tax authorizations allowed pursuant to Section 59-12-2203 and authorized under the following sections has been imposed:
      • (A) Section 59-12-2213;
      • (B) Section 59-12-2214;
      • (C) Section 59-12-2215;
      • (D) Section 59-12-2216;
      • (E) Section 59-12-2217;
      • (F) Section 59-12-2218; and
      • (G) Section 59-12-2219;
  • (b) if the county is not annexed into a large public transit district, the county legislative body may impose the sales and use tax on the transactions described in Subsection 59-12-103(1) located within the county, including the cities and towns within the county if:
    • (i) the county is an eligible political subdivision as defined in Section 59-12-2219; or
    • (ii) a city or town within the boundary of the county is an eligible political subdivision as defined in Section 59-12-2219; or
  • (c) a county legislative body of a county not described in Subsection (1)(a) may impose the sales and use tax on the transactions described in Subsection 59-12-103(1) located within the county, including the cities and towns within the county, if there is a public transit district within the boundary of the county.

• (2) For purposes of Subsection (1) and subject to the other provisions of this section, a county legislative body that imposes a sales and use tax under this section may impose the tax at a rate of .2%.

• (3) A county imposing a sales and use tax under this section shall expend the revenues collected from the sales and use tax for capital expenses and service delivery expenses of:
  • (a) a public transit district;
  • (b) an eligible political subdivision, as that term is defined in Section 59-12-2219; or
  • (c) another entity providing a service for public transit or a transit facility within the county as those terms are defined in Section 17B-2a-802.

• (4) Notwithstanding Section 59-12-2208, a county legislative body may, but is not required to, submit an opinion question to the county’s registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section.

• (5)
  • (a) Notwithstanding any other provision in this section, if a county wishes to impose a sales and use tax under this section, the county legislative body shall pass the ordinance to impose a sales and use tax under this section on or before June 30, 2023.
  • (b) The county legislative body may not pass an ordinance to impose a sales and use tax under this section on or after July 1, 2023.
  • (c) Notwithstanding the deadline described in Subsection (5)(a), any sales and use tax imposed under this section on or before June 30, 2023, may remain in effect.

• (6)
  • (a) Revenue collected from a sales and use tax under this section may not be used to supplant existing General Fund appropriations that a county has budgeted for transportation or public transit as of the date the tax becomes effective for a county.
  • (b) The limitation under Subsection (6)(a) does not apply to a designated transportation or public transit capital or reserve account a county may have established prior to the date the tax becomes effective.

Amended by Chapter 259, 2022 General Session