Part 22 - LOCAL OPTION SALES AND USE TAXES FOR TRANSPORTATION ACT
- Section 59-12-2201 - Title
- Section 59-12-2202 - Definitions
- Section 59-12-2203 - Authority to impose a sales and use tax under this part
- Section 59-12-2204 - 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 59-12-2205 - Determination of the location of a transaction
- Section 59-12-2206 - 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 59-12-2207 - Administrative charge
- Section 59-12-2208 - Legislative body approval requirements - Notice - Voter approval requirements
- Section 59-12-2209 - Enactment, repeal, or change in the rate of a sales and use tax under this part - Annexation - Notice
- Section 59-12-2210 - Seller or certified service provider reliance on commission information
- Section 59-12-2211 - Certified service provider or model 2 seller reliance on commission certified software
- Section 59-12-2212 - Purchaser relief from liability
- Section 59-12-2212.1 - Transition provisions
- Section 59-12-2212.2 - Allowable uses of local option sales and use tax revenue
- Section 59-12-2213 - County, city, or town option sales and use tax to fund a system for public transit - Base - Rate
- Section 59-12-2214 - 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 59-12-2215 - City or town option sales and use tax for highways or to fund a system for public transit - Base - Rate
- Section 59-12-2216 - 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 59-12-2217 - County option sales and use tax for transportation - Base - Rate - Written prioritization process - Approval by county legislative body
- Section 59-12-2218 - 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 59-12-2219 - 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 59-12-2220 - County option sales and use tax to fund highways or a system for public transit - Base - Rate