A local sales and use tax is adopted and imposed upon every retail sale and use of items listed in UCA § 59-12-103, made within the county, including areas contained within the cities and towns thereof at the rate of 1% of the purchase price paid or charged, subject to the exemptions provided for in UCA § 59-12-104, to fund rural county health care facilities in the county.
(Ord. 2000-1, passed 2-14-2000; Ord. 2011-1, passed 2-14-2011)