In addition to any other tax authorized by the laws of the state and/or of this municipality, there is hereby established, approved and levied a sales and use tax upon the retail sales, as defined and included in Utah Code Annotated section 59-12-103(1), and as restricted in Utah Code Annotated section 59-12-1001(1)(b), as amended, of three- tenths of one percent (0.30%), the same to be used in connection with the financing of a public transportation system for the city. (Ord. 2007-05, 2007)