In addition to all other taxes imposed, the county does hereby impose and levy for collection, a sales and use tax of 0.25% upon the sales and uses described in UCA § 59-12-103(1), subject to the exemptions provided for in UCA § 59-12-104. This tax is imposed upon all sales and uses made in the county, including sales and uses made within the corporate limits of the cities and towns of the county. Provisions of this subchapter shall be subject to the provisions of the sales and use tax laws of the state, to which reference is hereinafter made in this subchapter and which are hereby enacted and made a part of this subchapter as though fully set forth herein.
(Ord. 1997-4, passed 8-25-1997)