Part 22 - Local Option Sales and Use Taxes for Transportation Act

Part 22 - Local Option Sales and Use Taxes for Transportation Act

Section 2201 - Title.
Section 2202 - Definitions.
Section 2203 - Authority to impose a sales and use tax under this part.
Section 2204 - Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.
Section 2205 - Determination of the location of a transaction.
Section 2206 - 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.
Section 2207 - Administrative charge.
Section 2208 - Legislative body approval requirements -- Voter approval requirements.
Section 2209 - Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.
Section 2210 - Seller or certified service provider reliance on commission information.
Section 2211 - Certified service provider or model 2 seller reliance on commission certified software.
Section 2212 - Purchaser relief from liability.
Section 2212.1 - Transition provisions.
Section 2212.2 - Allowable uses of local option sales and use tax revenue.
Section 2213 - County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.
Section 2214 - 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.
Section 2215 - City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.
Section 2216 - 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.
Section 2217 - County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.
Section 2218 - 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.
Section 2219 - 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.
Section 2220 - County option sales and use tax to fund a system for public transit -- Base -- Rate.

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