CHAPTER 2
BUSINESS TAXES
BUSINESS TAXES
A. Authorization Of Tax: The Forty Eighth Session of the Utah Legislature authorized municipalities of the State of Utah to enact sales and use tax ordinances imposing a one percent (1%) tax.
B. Tax Established; Effective Date: It is the purpose of this Article to levy and impose a one percent (1%) local option sales and use tax effective January 1, 1990, to authorize and designate the Utah State Tax Commission as agent for the City to collect the tax and to conform with the requirements of the Local Sales and Use Tax of Utah, Utah Code Annotated title 59, chapter 12.
(1979 Code § 5.51.020; amd. Ord. 83-20, 5-26-1983; Ord. 86-27, 6-5-1986; Ord. 90-12, 2-15-1990)
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