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us-ut/statute/title-59/chapter-59-12/part-59-12-22 — Local Option Sales and Use Taxes for Transportation Act · Axiom
Axiom
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Utah
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Statutes
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Title 59
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§ chapter-59-12
Local Option Sales and Use Taxes for Transportation Act
21 sections
59-12-2202
Definitions.
59-12-2203
Authority to impose a sales and use tax under this part.
59-12-2204
Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
59-12-2205
Determination of the location of a transaction.
59-12-2206
Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision.
59-12-2207
Administrative charge.
59-12-2208
Legislative body approval requirements -- Notice -- Voter approval requirements.
59-12-2209
Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.
59-12-2210
Seller or certified service provider reliance on commission information.
59-12-2211
Certified service provider or model 2 seller reliance on commission certified software.
59-12-2212
Purchaser relief from liability.
59-12-2212.1
Transition provisions.
59-12-2212.2
Allowable uses of local option sales and use tax revenue.
59-12-2213
County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.
59-12-2214
County, city, or town option sales and use tax to fund a system for public transit, an airport facility, a water conservation project, or to be deposited into the County of the First Class Highway Projects Fund -- Base -- Rate.
59-12-2215
City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
59-12-2216
County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues.
59-12-2217
County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.
59-12-2218
County, city, or town option sales and use tax for airports, highways, and systems for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception.
59-12-2219
County option sales and use tax for highways and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue may not supplant existing budgeted transportation revenue.
59-12-2220
County option sales and use tax to fund highways or a system for public transit -- Base -- Rate.
