A. The 48th Session of the Utah Legislature has authorized the counties and municipalities of the state to enact sales and use tax ordinances imposing a one percent (1%) tax.
B. It is the purpose of this chapter conform the sales and use tax of the city to the requirements of the Sales and Use Tax Act, Utah Code Annotated title 59, chapter 12, as currently amended. (1985 Code § 17-1-2)