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2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 22 - Local Option Sales and Use Taxes for Transportation Act
Section 2203 - Authority to impose a sales and use tax under this part.

UT Code § 59-12-2203 (2015) What's This?
Effective 7/1/2015
59-12-2203. Authority to impose a sales and use tax under this part.
  • (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:
    • (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
    • (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.
  • (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:
    • (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
    • (b) a county may impose the sales and use tax authorized by Section 59-12-2216 in accordance with Section 59-12-2216.
  • (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:
    • (a) a county may impose the sales and use tax authorized by Section 59-12-2217 in accordance with Section 59-12-2217; or
    • (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.
  • (4) A county may impose the sales and use tax authorized by Section 59-12-2219 in accordance with Section 59-12-2219.


Amended by Chapter 275, 2015 General Session

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