Utah Code § 59-12-2203

Authority to impose a sales and use tax under this part
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(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.
(5) A county may impose the sales and use tax authorized by Section 59-12-2220 in accordance
with Section 59-12-2220.

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