(A) Levied at the same time and collected in the same manner as provided in UCA § 59-12-2, the Local Sales and Use Tax Act, except that the collection and distribution of the tax revenue is not subject to UCA § 59-12-205(2).
(B) Levied for a period of ten years and may be reauthorized at the end of the ten-year period by the county legislative body as provided in § 113.015. The terms used in this subchapter shall have the same definitions as provided in UCA § 41-22-2.
(Ord. 2000-1, passed 2-14-2000; Ord. 2011-1, passed 2-14-2011; Ord. 2023-4, passed 3-27-2023)