A. Authorization Of Tax: The Forty Eighth Session of the Utah Legislature authorized municipalities of the State of Utah to enact sales and use tax ordinances imposing a one percent (1%) tax.
B. Tax Established: It is the purpose of this Chapter to conform the sales and use tax of the City to conform to the requirements of the Sales and Use Tax Act, Utah Code Annotated chapter 12, title 59, as currently amended. (Ord. 1-23-90, 1-23-1990)