The Utah legislature has authorized municipalities to adopt an ordinance that imposes a one percent local sales and use tax. It is the purpose of this chapter to impose a local option sales and use to conform the city's sales and use taxes to the requirements of the Sales and Use Tax Act, Utah Code title 59, chapter 12, as currently amended, and its successor, and to authorize and designate the state tax commission as the city's agent to collect those taxes. (Ord. 61-21, 2021: Prior code § 20-2-2)