(A) Authorization of tax. The forty-eighth session of the Utah legislature authorized the counties and municipalities of the state to enact sales and use tax ordinances imposing a 1% tax.
(B) Tax established. It is the purpose of this subchapter to conform the sales and use tax of the town to the requirements of the Sales and Use Tax Act, UCA Title 59, Ch. 12, as currently amended.
(Prior Code, § 3-2A-2) (Ord. 1990-01, passed 1-18-1990)