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Utah Code

Part 22

Utah Code Ann. tit. 59, ch. 12, pt. 22

Local Option Sales and Use Taxes for Transportation Act

59-12-2202Definitions.59-12-2203Authority to impose a sales and use tax under this part.59-12-2204Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.59-12-2205Determination of the location of a transaction.59-12-2206Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision.59-12-2207Administrative charge.59-12-2208Legislative body approval requirements -- Notice -- Voter approval requirements.59-12-2209Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.59-12-2210Seller or certified service provider reliance on commission information.59-12-2211Certified service provider or model 2 seller reliance on commission certified software.59-12-2212Purchaser relief from liability.59-12-2212.1Transition provisions.59-12-2212.2Allowable uses of local option sales and use tax revenue.59-12-2213County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.59-12-2214County, 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.59-12-2215City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.59-12-2216County 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.59-12-2217County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.59-12-2218County, 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.59-12-2219County 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.59-12-2220County option sales and use tax to fund highways or a system for public transit -- Base -- Rate.