The tax imposed under this subchapter shall be levied at the same time and collected in the same manner as the local sales and use tax, except that the collection and distribution of the tax revenue is not subject to the provisions of UCA § 59-12-205(2), as currently amended (the requirement that sales taxes be distributed to cities or towns within the county).
(Prior Code, § 3-5D-6) (Ord. 03-01, passed 1-21-2003)