§ 35.26 AUTHORITY AND PURPOSE.

   (A)   The forty-eighth session of the state legislature has authorized the counties and municipalities of the state to enact sales and use tax ordinances imposing a 1% tax.

   (B)   It is the purpose of this subchapter to conform the sales and use tax of the county to the requirements of the Sales and Use Tax Act, UCA § 59-12, as currently amended.

(Prior Code, § 3-5B-2) (Ord. 127, passed 1-16-1990)