59-12-2213 - County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.
59-12-2213. County, city, or town option sales and use tax to fund a system forpublic transit -- Base -- Rate.
Subject to the other provisions of this part, a county, city, or town may impose a sales anduse tax under this section of up to:
(1) for a county, city, or town other than a county, city, or town described in Subsection(2), .25% on the transactions described in Subsection 59-12-103(1) located within the county,city, or town to fund a system for public transit; or
(2) for a county, city, or town within which a tax is not imposed under Section59-12-2216, .30% on the transactions described in Subsection 59-12-103(1) located within thecounty, city, or town, to fund a system for public transit.
Enacted by Chapter 263, 2010 General Session