1. (1) As provided in this Subsection (1), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:

   1. (a) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2213 in accordance with Section 59-12-2213; or
   2. (b) a city or town may impose the sales and use tax authorized by Section 59-12-2215 in accordance with Section 59-12-2215.

2. (2) As provided in this Subsection (2), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:

   1. (a) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2214 in accordance with Section 59-12-2214; or
   2. (b) a county may impose the sales and use tax authorized by Section 59-12-2216 in accordance with Section 59-12-2216.

3. (3) As provided in this Subsection (3), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:

   1. (a) a county may impose the sales and use tax authorized by Section 59-12-2217 in accordance with Section 59-12-2217; or
   2. (b) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2218 in accordance with Section 59-12-2218.
4. (4) A county may impose the sales and use tax authorized by Section 59-12-2219 in accordance with Section 59-12-2219.
5. (5) A county may impose the sales and use tax authorized by Section 59-12-2220 in accordance with Section 59-12-2220.

Amended by Chapter 479, 2019 General Session