(A) The tax imposed pursuant to this subchapter shall be levied at the same time and collected in the same manner as provided in the Local Sales and Use Tax Act, Part 2, UCA Title 59, Chapter 12.
(B) Heretofore, the town has entered into an agreement with the State Tax Commission to perform all functions incident to the administration and operation of this subchapter. The Town Council is hereby authorized to enter into such supplementary agreement with the State Tax Commission as may be necessary to the collection, administration and operation of the tax enacted and imposed by this subchapter.
(Ord. 38, passed 4-9-1998)