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Revenue and Taxation | |
Sales and Use Tax Act | |
Section 203 | County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act. |
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59-12-203. County, city, or town may levy tax -- Contracts pursuant to Interlocal
Cooperation Act. Any county, city, or town may levy a sales and use tax under this part. Any county, city, or town which elects to levy such sales and use tax may enter into agreements authorized by Title 11, Chapter 13, the Interlocal Cooperation Act, and may use any or all of the revenues derived from the imposition of such tax for the mutual benefit of local governments which elect to contract with one another pursuant to the Interlocal Cooperation Act.
Renumbered and Amended by Chapter 5, 1987 General Session |
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