§ 59-12-2215. City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.

Latest version.

(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:

(a)	for the construction and maintenance of highways under the jurisdiction of the city or town 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

                    
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