{"data":{"id":"us-ut/utah-code-59-12-2215","jurisdiction":"us-ut","citation":"Utah Code § 59-12-2215","heading":"City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.","body":"(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.\n(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 as described in Section 59-12-2212.2.\n(3) Notwithstanding Section 59-12-2208, a city, or town legislative body may, but is not required to, submit an opinion question to the city's, or town's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section.","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-S2215.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d843d05ea5c91ceebc76c095a61ba338e80ce6c395b5d4fdc7411675db1c7b05","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-2214","next":"us-ut/utah-code-59-12-2216"},"notice":"GroundRules: Original legal text. Not legal advice."}