59-12-2215 - City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
59-12-2215. City or town option sales and use tax for highways or to fund a systemfor public transit -- Base -- Rate.
(1) Subject to the other provisions of this part, a city or town may impose a sales and usetax of up to .30% on the transactions described in Subsection 59-12-103(1) located within thecity or town.
(2) A city or town imposing a sales and use tax under this section shall expend therevenues collected from the sales and use tax:
(a) for the construction and maintenance of highways under the jurisdiction of the city ortown imposing the tax;
(b) to fund a system for public transit; or
(c) for a combination of Subsections (2)(a) and (b).
Enacted by Chapter 263, 2010 General Session