Section 2215 - City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.

UT Code § 59-12-2215 (2019) (N/A)
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(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.

(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.