3-1-3: PURPOSE:
The board of county commissioners hereby adopts this chapter to achieve the purposes listed below, among other enumerated purposes. It directs that the provisions of this chapter be interpreted in order to accomplish these objectives:
   A.   To conform the sales and use tax of the county to the Utah sales and use tax act contained in Utah Code Annotated title 59, chapter 12, as currently amended.
   B.   To adopt an ordinance that levies a county sales and use tax, provides the measure thereof upon which to impose this tax as permitted by state law and meets the statutory requirements of the state and the administrative procedures followed by the state tax commission in the administration and collection of sales and use taxes in the state.
   C.   To authorize and designate the state tax commission as the agent to collect the tax for the county, upon approval of and subject to the provisions of any agreement between the county and the state tax commission governing such collection. (Ord. 90-08-28, 8-28-1990)