59-12-2213. County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.
(1) Subject to the other provisions of this part, a county, city, or town may impose a sales and use tax under this section of up to: for a county, city, or town other than a county, city, or town described in Subsection,.25% on the transactions described in Subsectionlocated within the county, city, or town to fund a system for public transit; or (1)(b) 59-12-103(1) for a county, city, or town within which a tax is not imposed under Section,.30% on the transactions described in Subsectionlocated within the county, city, or town, to fund a system for public transit. 59-12-2216 59-12-103(1)
(2) Notwithstanding Section, a county, city, or town legislative body is not required to submit an opinion question to the county's, city's, or town's registered voters in accordance with Sectionto impose a sales and use tax under this section if the county, city, or town imposes the sales and use tax under Sectionon or before July 1, 2011. 59-12-2208 59-12-2208 59-12-2216