Authority to impose a sales and use tax under this part.

Utah Code § 59-12-2203, under Part 59-12-22: Local Option Sales and Use Taxes for Transportation Act.

Utah Code § 59-12-2203

59-12-2203. Authority to impose a sales and use tax under this part.

(1) As provided in this Subsection, one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction: (1) a county, city, or town may impose the sales and use tax authorized by Sectionin accordance with Section; or 59-12-2213 59-12-2213 a city or town may impose the sales and use tax authorized by Sectionin accordance with Section. 59-12-2215 59-12-2215

(2) As provided in this Subsection, one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction: (2) a county, city, or town may impose the sales and use tax authorized by Sectionin accordance with Section; or 59-12-2214 59-12-2214 a county may impose the sales and use tax authorized by Sectionin accordance with Section. 59-12-2216 59-12-2216

(3) As provided in this Subsection, one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction: (3) a county may impose the sales and use tax authorized by Sectionin accordance with Section; or 59-12-2217 59-12-2217 a county, city, or town may impose the sales and use tax authorized by Sectionin accordance with Section. 59-12-2218 59-12-2218

(4) A county may impose the sales and use tax authorized by Sectionin accordance with Section. 59-12-2219 59-12-2219

(5) A county may impose the sales and use tax authorized by Sectionin accordance with Section. 59-12-2220 59-12-2220