The 48th session of the Utah legislature of Utah has authorized the counties and municipalities of the state of Utah to enact sales and use tax ordinances imposing a one percent (1%) tax.
It is the purpose of this chapter to conform the sales and use tax of the municipality to the requirements of the sales and use tax act, chapter 12 of title 59, Utah Code Annotated, 1953, as currently amended. (Ord. 90-02 § 2)