Title 59 Chapter 12 Section 2215
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Revenue and Taxation | |
Sales and Use Tax Act | |
Section 2215 | City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate. |
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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 59-12-103(1) located within the city or town. (2) A city or town imposing a sales and use tax under this section shall expend the revenues collected from the sales and use tax: (a) for the construction and maintenance of highways under the jurisdiction of the city or town imposing the tax; (b) to fund a system for public transit; or (c) for a combination of Subsections (2)(a) and (b). Enacted by Chapter 263, 2010 General Session | |
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