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 Subsectionlocated within the city or town. 59-12-103(1)
(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, 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 Sectionto impose a sales and use tax under this section. 59-12-2208 59-12-2208