Utah Code Ann. § 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:
1. (a) for the construction and maintenance of highways under the jurisdiction of the city or town imposing the tax;
2. (b) to fund a system for public transit; or
3. (c) for a combination of Subsections (2)(a) and (b).