Section 59-12-2215 - City or town option sales and use tax for highways or to fund a system for public transit - Base - Rate(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.(3) Notwithstanding Section 59-12-2208, a city, or town legislative body may, but is not required to, submit an opinion question to the city's, or town's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section.Amended by Chapter 377, 2020 General Session ,§ 10, eff. 5/12/2020.Amended by Chapter 479, 2019 General Session ,§ 20, eff. 7/1/2019.Enacted by Chapter 263, 2010 General Session.