A. Authorization Of Tax:
1. 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. (Ord. 90-01, 2-7-1990; amd. Ord. 2007-30, 10-17-2007)
2. Effective January 1, 2008, in addition to any other tax authorized by the laws of the state of Utah and/or of this municipality, there is hereby established, approved, and levied a sales and use tax upon the retail sales, as defined and included in subsection 59-12-103(1), Utah Code Annotated (1953, as amended), and as restricted in subsection 59-12-1001(1)(b), Utah Code Annotated (1953, as amended), of three-tenths of one percent (0.30%), the same to be used in connection with the financing of public transportation for the city of LaVerkin, Utah. (Ord. 2007-30, 10-17-2007)
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. (Ord. 90-01, 2-7-1990)