59-12-501 — Public transit tax -- Base -- Rate -- Voter approval.
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59-12-501. Public transit tax -- Base -- Rate -- Voter approval.
(1) (a) (i) In addition to other sales and use taxes, any county, city, or town within a transit district organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act, may impose a sales and use tax of up to .25% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town, to fund a public transportation system.
(ii) Notwithstanding Subsection (1)(a)(i), a county, city, or town may not impose a tax under this section on:
(A) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; and
(B) any amounts paid or charged by a seller that collects a tax under Subsection 59-12-107(1)(b).
(b) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Section 59-12-207.
(c) (i) A county, city, or town may impose a tax under this section only if the governing body of the county, city, or town, by resolution, submits the proposal to all the qualified voters within the county, city, or town for approval at a general or special election conducted in the manner provided by statute.
(ii) An election under Subsection 17B-2-512(3)(a)(ii) approving the annexation of an area to a public transit district or local district and approving for that annexed area the sales and use tax authorized by this section satisfies the election requirement of Subsection (1)(c)(i) for the area to be annexed to the public transit district or local district.
(2) (a) If only a portion of a county is included within a public transit district, the proposal may be submitted only to the qualified voters residing within the boundaries of the proposed or existing public transit district.
(b) Notice of any such election shall be given by the county, city, or town governing body 15 days in advance in the manner prescribed by statute.
(c) If a majority of the voters voting in such election approve the proposal, it shall become effective on the date provided by the county, city, or town governing body.
(3) This section may not be construed to require an election in jurisdictions where voters have previously approved a public transit sales or use tax.
(1) (a) (i) In addition to other sales and use taxes, any county, city, or town within a transit district organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act, may impose a sales and use tax of up to .25% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town, to fund a public transportation system.
(ii) Notwithstanding Subsection (1)(a)(i), a county, city, or town may not impose a tax under this section on:
(A) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; and
(B) any amounts paid or charged by a seller that collects a tax under Subsection 59-12-107(1)(b).
(b) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Section 59-12-207.
(c) (i) A county, city, or town may impose a tax under this section only if the governing body of the county, city, or town, by resolution, submits the proposal to all the qualified voters within the county, city, or town for approval at a general or special election conducted in the manner provided by statute.
(ii) An election under Subsection 17B-2-512(3)(a)(ii) approving the annexation of an area to a public transit district or local district and approving for that annexed area the sales and use tax authorized by this section satisfies the election requirement of Subsection (1)(c)(i) for the area to be annexed to the public transit district or local district.
(2) (a) If only a portion of a county is included within a public transit district, the proposal may be submitted only to the qualified voters residing within the boundaries of the proposed or existing public transit district.
(b) Notice of any such election shall be given by the county, city, or town governing body 15 days in advance in the manner prescribed by statute.
(c) If a majority of the voters voting in such election approve the proposal, it shall become effective on the date provided by the county, city, or town governing body.
(3) This section may not be construed to require an election in jurisdictions where voters have previously approved a public transit sales or use tax.
Amended by Chapter 253, 2006 General Session