Utah Code § 59-12-2215
City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
Cite this
- Citation
- Utah Code § 59-12-2215, City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345196
- Permanent ID
ys:prov:2345196@1- SHA-256
c45813d90ae6aff9bb167a549a435cd0c3300cd9f0c0e4c2b870ec2a2598f4b5
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(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 as described in Section 59-12-2212.2.
(3) Notwithstanding Section 59-12-2208, a city, or town legislative body may, but is not required to, submit an opinion question to the city's, or town's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section.