Section 59-12-2203 - Authority to impose a sales and use tax under this part(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.Amended by Chapter 479, 2019 General Session ,§ 17, eff. 7/1/2019.Amended by Chapter 424, 2018 General Session ,§ 31, eff. 5/8/2018.Amended by Chapter 275, 2015 General Session ,§ 2, eff. 7/1/2015.Enacted by Chapter 263, 2010 General Session