Utah Code § 59-12-2217

County option sales and use tax for transportation -- Base -- Rate -- Written
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prioritization process -- Approval by county legislative body.
(1) Subject to the other provisions of this part, and subject to Subsection (8), a county legislative
body may impose a sales and use tax of up to .25% on the transactions described in
Subsection 59-12-103(1) within the county, including the cities and towns within the county.
(2)
(a) Except as provided in Subsection (2)(b), and subject to Subsections (3) through (6) and
Section 59-12-2207, the revenue collected from a sales and use tax under this section may
only be expended as described in Section 59-12-2212.2.

(b) Subject to Subsections (3) through (6), and after application of Subsection 59-12-2206(5),
in a county of the first or second class, or if a county is part of an area metropolitan planning
organization, that portion of the county within the metropolitan planning organization, the
revenue collected from a sales and use tax under this section may only be expended as
described in Section 59-12-2212.2, and only if the expenditure is for:
(i) a project or service:
(A) relating to a regionally significant transportation facility or collector road for the portion of
the project or service that is performed within the county;
(B) for new capacity or congestion mitigation, and not for operation or maintenance, if the
project or service is performed within the county; and
(C) on a priority list created by the county's council of governments in accordance with
Subsection (5) and approved by the county legislative body in accordance with Subsection
(5);
(ii) corridor preservation for a project or service described in Subsection (2)(b)(i)(A) or (B); or
(iii) debt service or bond issuance costs related to a project or service described in Subsection
(2)(b)(i)(A) or (B).
(c) The restriction in Subsection (2)(b)(i)(B) from using revenue for operation or maintenance
does not apply to any revenue subject to rights or obligations under a contract entered into
before January 1, 2019, between a county and a public transit district.
(3) For revenue expended under this section for a project or service described in Subsection (2)
that is on or part of a regionally significant transportation facility and that constructs or adds
a new through lane or interchange, or provides new fixed guideway public transit service, the
project shall be part of:
(a) the statewide long-range plan; or
(b) a regional transportation plan of the area metropolitan planning organization if a metropolitan
planning organization area exists for the area.
(4)
(a) As provided in this Subsection (4), a council of governments shall:
(i) develop a written prioritization process for the prioritization of projects to be funded by
revenues collected from a sales and use tax under this section;
(ii) create a priority list of transportation projects or services described in Section 59-12-2212.2
in accordance with Subsection (5); and
(iii) present the priority list to the county legislative body for approval in accordance with
Subsection (5).
(b) The written prioritization process described in Subsection (4)(a)(i) shall include:
(i) a definition of the type of projects to which the written prioritization process applies;
(ii) subject to Subsection (4)(c), the specification of a weighted criteria system that the council
of governments will use to rank proposed projects and how that weighted criteria system will
be used to determine which proposed projects will be prioritized;
(iii) the specification of data that is necessary to apply the weighted criteria system;
(iv) application procedures for a project to be considered for prioritization by the council of
governments; and
(v) any other provision the council of governments considers appropriate.
(c) The weighted criteria system described in Subsection (4)(b)(ii) shall include the following:
(i) the cost effectiveness of a project;
(ii) the degree to which a project will mitigate regional congestion;
(iii) the compliance requirements of applicable federal laws or regulations;
(iv) the economic impact of a project;

(v) the degree to which a project will require tax revenues to fund maintenance and operation
expenses; and
(vi) any other provision the council of governments considers appropriate.
(d) A council of governments of a county of the first or second class shall submit the written
prioritization process described in Subsection (4)(a)(i) to the Executive Appropriations
Committee for approval prior to taking final action on:
(i) the written prioritization process; or
(ii) any proposed amendment to the written prioritization process.
(5)
(a) A council of governments shall use the weighted criteria system adopted in the written
prioritization process developed in accordance with Subsection (4) to create a priority list
of transportation projects or services for which revenues collected from a sales and use tax
under this section may be expended.
(b) Before a council of governments may finalize a priority list or the funding level of a project, the
council of governments shall conduct a public meeting on:
(i) the written prioritization process; and
(ii) the merits of the projects that are prioritized as part of the written prioritization process.
(c) A council of governments shall make the weighted criteria system ranking for each project
prioritized as part of the written prioritization process publicly available before the public
meeting required by Subsection (5)(b) is held.
(d) If a council of governments prioritizes a project over another project with a higher rank under
the weighted criteria system, the council of governments shall:
(i) identify the reasons for prioritizing the project over another project with a higher rank under
the weighted criteria system at the public meeting required by Subsection (5)(b); and
(ii) make the reasons described in Subsection (5)(d)(i) publicly available.
(e) Subject to Subsections (5)(f) and (g), after a council of governments finalizes a priority list in
accordance with this Subsection (5), the council of governments shall:
(i) submit the priority list to the county legislative body for approval; and
(ii) obtain approval of the priority list from a majority of the members of the county legislative
body.
(f) A council of governments may only submit one priority list per calendar year to the county
legislative body.
(g) A county legislative body may only consider and approve one priority list submitted under
Subsection (5)(e) per calendar year.
(6) In a county of the first class, revenues collected from a sales and use tax under this section that
a county allocates for a purpose described in Section 59-12-2212.2 shall be:
(a) deposited in or transferred to the County of the First Class Highway Projects Fund created by
Section 72-2-121; and
(b) expended as provided in Section 72-2-121.
(7) Notwithstanding Section 59-12-2208, a county legislative body may, but is not required to,
submit an opinion question to the county's registered voters in accordance with Section

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