CHAPTER 6
TAXES

ARTICLE A. SALES AND USE TAX

SECTION:

3-6A-1: Title

3-6A-2: Purpose

3-6A-3: Tax Imposed

3-6A-4: Penalty

3-6A-1: TITLE:

This article shall be known as the SALES AND USE TAX ORDINANCE OF THE TOWN OF ALTA. (Ord. 1990-O-3, 2-8-1990, eff. 1-1-1990)

3-6A-2: PURPOSE:

   A.   Authorization Of Tax: The forty eighth session of the Utah legislature authorized the counties and municipalities of the state to enact sales and use tax ordinances imposing a one percent (1%) tax.

   B.   Tax Established: It is the purpose of this article to conform the sales and use tax of the town to conform to the requirements of the sales and use tax act, Utah Code Annotated title 59, chapter 12, as currently amended. (Ord. 1990-O-3, 2-8-1990, eff. 1-1-1990)