The transient room tax shall be levied at the same time and collected in the same manner as provided in Utah Code Annotated, section 59-12-354, the local sales and use tax act. The tax shall be reviewed by the city council on an annual basis to evaluate the overall efficacy and the fiscal advisability of continuing with said tax as imposed by this chapter. Revenues generated by the tax imposed hereby, shall be appropriated for general fund purposes. (Ord. 2005-16, 5-4-2005)