PocketLaw | Utah Code | Local Option Sales and Use Taxes for

Local Option Sales and Use Taxes for Transportation Act

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Title.

Definitions.

Authority to impose a sales and use tax under this part.

Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.

Determination of the location of a transaction.

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.

Administrative charge.

Legislative body approval requirements -- Voter approval requirements.

Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.

Seller or certified service provider reliance on commission information.

Certified service provider or model 2 seller reliance on commission certified software.

Purchaser relief from liability.

Transition provisions.

Allowable uses of local option sales and use tax revenue.

County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.

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.

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

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.

County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.

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.

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.

County option sales and use tax to fund a system for public transit -- Base -- Rate.