(A) The 48th Session of the state legislature has authorized the counties and municipalities of the state to enact sales and use tax ordinances imposing a 1% tax.
(B) It is the purpose of this subchapter to conform the Sales and Use Tax of the municipality to the requirements of the Sales and Use Tax Act, UCA Title 59, Chapter 12, as currently amended.
(Ord. 18, passed 2-1-1990)