{"data":{"id":"us-ut/utah-code-59-12-2203","jurisdiction":"us-ut","citation":"Utah Code § 59-12-2203","heading":"Authority to impose a sales and use tax under this part.","body":"(1) As provided in this Subsection (1), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:\n(a) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2213 in accordance with Section 59-12-2213; or\n(b) a city or town may impose the sales and use tax authorized by Section 59-12-2215 in accordance with Section 59-12-2215.\n(2) As provided in this Subsection (2), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:\n(a) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2214 in accordance with Section 59-12-2214; or\n(b) a county may impose the sales and use tax authorized by Section 59-12-2216 in accordance with Section 59-12-2216.\n(3) As provided in this Subsection (3), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction:\n(a) a county may impose the sales and use tax authorized by Section 59-12-2217 in accordance with Section 59-12-2217; or\n(b) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2218 in accordance with Section 59-12-2218.\n(4) A county may impose the sales and use tax authorized by Section 59-12-2219 in accordance with Section 59-12-2219.\n(5) A county may impose the sales and use tax authorized by Section 59-12-2220 in accordance with Section 59-12-2220.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-22 Local Option Sales and Use Taxes for Transportation Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S2203.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"263d0effa054346e18f81375afc5c03686e2ba06ea6d6819c25cc457c6653894","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-2202","next":"us-ut/utah-code-59-12-2204"},"notice":"GroundRules: Original legal text. Not legal advice."}