The Utah legislature has authorized municipalities of the state of Utah to enact sales and use tax ordinances imposing a 58/64 percent, effective July 1, 1986, and has authorized the tax to be increased to one percent (1%) effective January 1, 1990. It is the purpose of this chapter to levy and impose a 58/64 percent local option sales and use tax effective July 1, 1986, to increase said sales and use tax to one percent (1%) effective January 1, 1990, to authorize and designate the Utah state tax commission as agent for the municipality to collect the tax and to conform with the requirements of the local sales and use tax law of Utah, Utah Code Annotated section 59-12-201 et seq. (Ord. 160, 12-5-1994)